Deadline for using Money in Erisa Budget/ Excess Revenue Accounts

[khn]

I know there isn't a lot of guidance around excess revenue accounts, but I'm trying to see if there is a rule as to exactly when the money needs to be used...is it 12/31 of the current plan year? Is it similar to some forfeiture accounts where you can use it the following year for previous plan year expenses? Or is there no hard fast rule? I should mention nothing on the usage is listed in the recordkeeper's service agreement either.