Can plan apply forfeitures to fund QNECs required to pass ADP test?

[Guest Cindy Lambert]

A client has nonvested Profit Sharing and Employer Match forfeitures at year-end (6/30), both which are supposed to be used to reduce future contributions.

The Employer is depositing a QNEC at year-end to correct failed testing. Can the Employer apply the forfeitures to the QNEC to reduce the amount he has to deposit to the Plan?