When did the law change on Money Purchase Plans, allowing plans to reallocate forfeitures (instead of using them to offset the employer contribution)?

[bzorc]

I have drawn a blank: When did the law change, regarding Money Purchase Plans, that allowed you to reallocate forfeitures instead of using them to offset the employer contribution. I think it was effective in 1993, but can't find the technical side behind it.

Thanks for any replies.

[mbozek]

try 1987

[mwyatt]

TRA '86 made this change if you're looking for a reference.

[Mike Preston]

Section 1119(a) of P.L. 99-514 (TRA'86) amended Code Section 401(a)(8) to strike "pension plan" and insert "defined benefit plan". Effective for plan years after 12/31/1985.