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Match forfeitures


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Guest lindamichals
Posted

Plan doc says forfeitures used to reduce and use to pay plan expenses. What to do with the match forfeitures in years when the ER stopped making matching contributions? Is the only option then is to pay for plan expenes?

Posted

Does the document state that forfeitures are to be used to reduce any ER contribution? If so, and if they have another type of ER funded contribution (PS, nonelective) they could use them to reduce ER funding of that contribution.

If not, they need to use them to pay plan expenses.

Is it a significant $ amount? (just being nosey!)

Guest lindamichals
Posted

No ER contribution either and the doc's only option is to reduce or pay expenses.

It's only $339!

Posted

Must use to pay plan expenses. These are my favorite plans!! It either save the participants some $, or the plan sponsor. And they are way easier to administer than a reallocate plan!

Do you not want to use the funds to pay expenses?

Posted

Are you sure of that heirarchy for the forfs? There is no reallocation in there?

Our Heirarchy is:

1) reallocate as though it was a profit sharing

2) reduce match/profit sharing

3) pay expenses

Once method is chosen and exhaused, you move up the list with the remaining forfeiture, the last resort being reallocating. You will never have any left over after that.

Remember: two wrongs don't make a right, but three rights make a left.

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