Are there any concerns that never use forfeiture account?

Are there any concerns that never use forfeiture account? big balance? some investments are volatile?

Nuclear war is a concern that never use forfeiture account.  Huh? 🤪

Seriously though, if your concern is a plan never using its forfeiture account, then I bet it's failing to follow the terms of its written document.  The document should say when/how to use them. (Including an emphasis on when.)

So yes, there should be concerns - if the plan was supposed to allocate its forfeitures, then numerous participants don't have the full amount in their accounts as they should.  Or perhaps the company took a deduction for a contribution which was supposed to be offset by the forfeitures.  

Anything they didn't do right is something the IRS certainly would scrutinize upon examination.

Also, the IRS' view (not codified in regulations) is that the nature of a defined contribution plan is that there shouldn't be unauthorized accounts (i.e. pots of money) not allocated to participants.  Therefore, if there is a separate forfeiture account (rather than nonvested money recordkept in participants' accounts), it needs to be depleted as of the end of each plan year.

This was one spot we got caught in audit at my former employer a few years ago.  There can be very specific timeframes on how long forfeitures can sit. The plan administrator should be making very sure they are following plan provisions on this. And use them as early as possible.