"To date, we count twenty forfeiture lawsuits filed in a variety of jurisdictions (although predominantly in Federal Courts in California). Five decisions on Motions to Dismiss have been issued so far -- two favoring plaintiffs and three favoring defendants. Two of the three favoring defendants ... however, were without prejudice to plaintiffs filing amended complaints.... [A recent complaint filed against Knight Smith alleges] that the plan documents required forfeitures to be used to pay plan expenses first before they could be used to reduce employer contributions."  MORE >>