"Under proposed IRS regulations ... these forfeitures may be: [1] retained by the company; [2] used to reduce required salary reduction amounts for the immediately following plan year, on a reasonable and uniform basis; [3] returned to employees on a reasonable and uniform basis; [4] used to increase the annual coverage amount; or [5] used to defray administrative expenses. Under the proposal, the forfeitures can never be allocated among employees based on their individual claims experience."