Use it or Lose It

[Guest kamp]

Is it permissible to reimburse participants of forfeited $ on a per capita basis; e.g., if one participant has $1,000 of unreimbursed withholding and there are 10 participants, you can give them each $100.

[oriecat]

Here's a Q&A from EBIA about experience gains.

http://www.ebia.com/static/weekly/question.../Caf021107.html

[Guest jfp]

I think the plan can provide for per capita sharing of "experience gains."