这些forfeited fund可以放在那里以防员工回来继续做，也可以从员工个人账户上拿走，作为公司match其他员工的费用，或者直接付给代理银行作为管理费用。
401K plan forfeitures occur when a participant terminates employment (voluntarily or involuntarily) prior to satisfying the required Service Years to become fully vested in his/her account. Required Service Years will vary by plan, but can be found in your Summary Plan Description. The portion of an individual’s account subject to forfeitures is the portion that is contributed by the Employer, typically, through an Employer matching contribution, or an Employer discretionary profit sharing contribution. Participants are generally, always 100% vested in the contributions made by the Participant.
Plan Administrators can typically utilize forfeitures to pay Plan expenses, to reduce Employer matching contributions or Employer discretionary profit sharing contributions, or to allocate to existing participants on a pro-rata basis. (Specific uses are governed by the Plan Document).
