Using own forfeiture for own top heavy min

[TPApril]

Terminated participant took final distribution. Nonvested portion has been forfeited.

As this was the only non-key participant, the full forfeiture account balance is from this participant.

Plan has since decided to make a PS contribution for the prior plan year, and this participant is due a top heavy min 3% contribution.

Plan doc allows forfeitures to be used towards top heavy minimum contributions.

Doesn't seem to feel right, but any reason the top heavy minimum contribution cannot come from participant's own forfeitures?

 

[RatherBeGolfing]

You didn't bring it up, but no issues with partial plan term, right? Asking since "this was the only non-key participant"...

Assuming forfeiture was proper, I don't see a problem using it to fund the THM.