A plan has forfeited some ineligible deferrals. Normally the interest earned would be reallocated to all participants. Due to an administrative burden this really isn't an option. Is it appropriate to put these earnings to the forfeiture account?

What does the document say? If it is silent, have you used a forfeiture/suspense account in the plan before?

Can you spend them on fees rather than allocate or suspend?

The document is silent. This plan has used forfeitures before but not in this fashion. I can't find anything that says I can't do it. My line of thought is if the regs/code are silent on the issue and the administrative costs are not economically feasible to reallocate to participants, putting the earnings in forfeitures seems like a viable solution.