Under the SCP, if an employer has to make a corrective distribution, can they use forfeitures? The Plan provides that forfeitures are used to reduce future employer contributions. I know that I need to make the distributions, I know the amount, and I know that I have to adjust for earnings, I just want to make sure that I can use past forfeitures to do so.

I don't think that is what the IRS would expect. This isn't a normal "contribution" -- it won't be allocated according to the plan's formula. Corrections are normally a restoration of a past contribution that should potentially have been made.

Would the plan document even allow that? It doesn't say forfeiture of match will be used for matches, forfeiture of profit sharing will be used for profit sharing?

I was actually able to find exactly what I was looking for in the Rev. Proc. 2003-44 Section 6.02(4)©. You may use forfeitures if the plan permits their use to reduce future emploer contributions. Thanks for your help.