Minimum contribution requirement for a top-heavy plan and forfeitures

[Guest PaulaRafferty]

Probably a stupid question, but can forfeitures that are normally re-allocated to plan participants be used towards the required top-heavy contribution?

Thanks for any help!

[SoCalActuary]

Document usually addresses this issue.

In general, if a forfeiture is used as an annual addition under 415, then it is part of the minimum contribution under top-heavy. Does the forfeiture get added to the contribution, or does it offset a contribution as in the old money purchase plan rules?

Check your plan doc for the rules of this plan.