Change in When Forfeiture occurs

I hope that you can help me with this question. I have spent part of today trying to figure this out, and am getting nowhere.

I seem to recall that there is an issue to address when a plan wants to change the timing a forfeiture occurs.

Currently, the profit sharing plan provides that forfeitures occur after 5 consecutive breaks-in-service. The client wants to change that provision to the earlier of distribution of the vested interest or 5 consecutive breaks -in-service. Forfeitures have always been used to reduce the profit sharing contribution. There will be a large amount of forfeiture to be used this year as a result of the change because most of the unvested amounts are attributable to terminated participants who have already taken distribution of their entire vested interests.

Is there is something I should be looking at before telling the client that it can be done?  Thanks!

So under current procedures someone is paid out but the forfeiture doesn't occur until some years later, after a 5 year break?  Wow, I didn't know that was even possible (our basic plan document is hard-coded for "asap but not later than the year following distribution") and would not want to be the one keeping track...but off the top of my head I don't think you have a problem with changing it. I guess you have to consider whether accelerating the forfeitures somehow benefits HCEs in a discriminatory manner and intuitively it doesn't seem like it should.