BTG Posted February 16, 2011 Posted February 16, 2011 Has anyone seen any authority explicitly requiring an annual allocation of forfeitures in a 403(b) Plan? There is a host of authority in the qualified plan world (the most frequently cited being Rev. Rul. 80-155). I have no reason to believe the IRS would take a different position with respect to 403(b)s, but I'm wondering if anyone has seen the issue directly addressed. Thanks.
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