What is the amount of matching contributions that may need to be forfeited to maintain the matching contribuiton rate of highly compensated participant A at the level provided for in the plan document?

- Part. A deferred $9,500 in 1997
- Part. A compenstion is $100,000 for 1997
- Part A received a distribuiton of excess contributoins of $2,500
- Plans matching formula is 50% of the first 6% of comp. deferred.

Answer is $0.00.

Need explanation

Of total salary deferral of $9,500, only 1st 6% ($6,000) was matched.

Returned excess was not matched so no need to forfeit a match.