Timing of Forfeitures

[Guest ELS]

I have a client using an Aetna Standardized Prototype. I am trying to determine the date non-vested match contributions from terminated participants become available for reallocation.

I have read through the document and the adoption agreement, and cannot find a definitive answer as to when these funds become available for reallocation. I find information on what to do with the funds once they are available, but no guidance on when they become available.

Any thoughts? Thanks!