Nassau Posted September 8, 2011 Posted September 8, 2011 Is it a requirement that a Plan must deplete their forfeiture account by year-end? Please site the Code or Regulations that references this information. Thanks
rcline46 Posted September 8, 2011 Posted September 8, 2011 See the IRS news letter for employers, sprint 2010 edition. 1.401-7(a) is the regulation. Also, read the plan document.
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