What happens to forfeitures from (hanging, orphan, related, "attr

[John A]

What happens to forfeitures from (hanging, orphan, related, "attributable-to", associated) match? Do these forfeitures get treated the same way as any other forfeiture unless the plan document specifically provides otherwise? If the plan document does not specifically address how these match forfeitures are to be handles, can the plan sponsor choose what to do each year (use to reduce expenses, use to reduce future contributions, reallocate)?