法律上僅僅規定forfeited fund隻能用來做公司401K計劃的費用，公司不能拿回來做其他事情。

這些forfeited fund可以放在那裏以防員工回來繼續做，也可以從員工個人賬戶上拿走，作為公司match其他員工的費用，或者直接付給代理銀行作為管理費用。

http://www.hhcpa.com/blogs/employee-benefits-audit-services/forfeitures-how-do-they-affect-you-as-a-plan-participant/

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).