Terminated plan with small forfeiture balance

[Guest rmyoung]

If a plan has terminated, all participants have been paid out, and a very small balance (<$10) remains in the forfeiture account, can this be returned to the plan sponsor/employer instead of reallocating to participants?

[actuarysmith]

What if you just bill the plan for some related admin expenses and use up the forfs that way?

Make sure the document allows for this..........

[Guest Why]

As long as the Doc permits I agree, use up the forfs as an expense. I have seen this for balances larger than the one you have, just make it go away!