Hi. We are terminating our DC plan. We have a suspense account with forfeitures. We want to distribute the forfeitures to the participants. The plan document is silent as to how to allocate the forfeitures. Is there a rule? How is this normally done? What proportion is proper?

Yes, there is a rule: no duplicate posts. Everyone see here - http://benefitslink.com/boards/index.php?showtopic=43194