403(b) Match Failure

I haven't worked on a 403(b) plan in about 20 years. This 403(b) plan failed its ACP test. Do the match refunds go back to the plan as forfeitures or do they get refunded to the participants?

You have a 403(b) with a match, hence an ERISA plan that should also have a plan document that tells you exactly what you should do. If rules are same as 401(k) plans then you distribute excess that is vested and forfeit excess that is not but read the document.

CuseFan is exactly correct!