I'm full of questions today.

I have a profit sharing plan that uses forfeitures to reduce employer contribution. What happens when the employer decides not make a contribution for the year in which there is a forfeiture? Can we allocate the forfeiture to existing participants? The document is not clear on what to do when there is no contribution to reduce.

Thanks.

Have the employer "declare" a contribuiton in the amount of the forfeiture and then offset it by the forfeiture.