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Brad Brewer
Participants should have been advanced on vesting schedule, but were not.

Participants were paid.

Forfeitures were re-allocated.

Participants need to be paid remainder.

Can this come from current year forfeitures?

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ERead
If the allocation method in the document allows for them to come from the forfeitures. There should be a section that discusses the re-instatement of participants balances and where those moneys come from. I'd refer you there to start.
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