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Using forfeitures to pay VCR amount?


Guest halka

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Guest halka
Posted

The defined contribution plan currently has significant balance in forfeitures. Plan document says "forfeitures may be used to reduce employer contributions.."

Plan expects results of VCR to require $100,000 payment to Plan (some of which goes to former participants).

Question: Can/should the VCR liability be satisfied from the forfeiture account? Any regs, cases, opinions greatly appreciated.

Guest Ray Williams
Posted

We would recommend having use of the forfeitures specifically mentioned in the VCR and approved by the IRS.

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