"With 401(k) plan documents typically providing discretion to use forfeited amounts to offset future employer contributions and the IRS approving such an approach, it would appear the employers and their 401(k) plan fiduciaries did nothing wrong, and these lawsuits should be dismissed for failing to state a claim.... [O]ne potential approach for an employer to minimize exposure to a similar lawsuit is to amend its 401(k) plan to require forfeitures to be applied to offset future employer contributions."  MORE >>