Jump to content

Payment of Plan Expenses from Forfeitures


Recommended Posts

Guest Born2Run
Posted

Plan is daily valued w/match subject to vesting schedule.

When someone is paid out, non-vested amounts go to forfeitures on date of distribution of vested portion to employee.

Plan uses forfeiture account to pay admin fees.

Question-Document reads that forfeitures occur on last day of plan year. So do we have an issue? And volume submitter checklist we are working off of does not have option that forfeitures occur on day of payout so we'd have to change vs language.

The problem we see is that if we wait til last day of plan year, how can all expenses be paid on 12/31 and if they are not, can we really roll the forfeiture bucket to pay the next year's expenses???

Posted

I think I'd continue to do what you are doing. I think you can argue that you are just "pre-using" forfeitures that are going to happen anyway on the last day of the year.

The other possibility, as you note, is to let them sit and use them the following year, but accrue them as fees in the current year. That's not 100% consistent with the typical cash or modified cash accounting that is used for plans, but so be it, I don't think it would be challenged.

Ed Snyder

Guest Born2Run
Posted
Why not just amend the plan to say forfeitures occur on payout? Then your plan would match your operation.

BP-

Issue is volume submitter template does not allow that option so we are hesitant to change the vs underlying language for this.

Posted
Why not just amend the plan to say forfeitures occur on payout? Then your plan would match your operation.

BP-

Issue is volume submitter template does not allow that option so we are hesitant to change the vs underlying language for this.

You did mention that. Can you use someone else's document? That seems to be a pretty standard provision.

William C. Presson, ERPA, QPA, QKA
bill.presson@gmail.com
C 205.994.4070

 

Guest Born2Run
Posted
Who is your document provider? (If you don't mind sharing.)

I messaged it to you.

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use