403b forfeitures to new 401k

[TPApril]

Thought I'd throw this question out there: Non profit has started a new 401(k) plan for contributions moving forward. The legacy 403(b) is being left as is with no new contributions, but there remains a large forfeiture account, which exceeds payable fees.  Can such forfeiture account be transferred directly to the new 401(k) account to be used for employer contributions over there?

[hr for me]

I can say this happened on our plan(s) back in 2015/2016 but (those employed at the time) allowed the employees to either stay, distribute or roll out of the 403(b) into the new plan (not exactly sure what made this a distributable event but the IRS didn't question this). Yes, the full forfeiture balance was transferred - are you allowing current employees to distribute/roll out of the 403(b). This last year (2018), the 401a portion of the 403b account was audited which lead to all these distributions/rolls and merging of money.  At no point did the auditor have an issue with transferring the forfeiture balance, just that we hadn't used it quick enough from 2015-2018.  But this is just one personal experience and I wasn't around at the time, just for the audit (lucky me!)