Qualified plan documents can be written to accommodate plan forfeitures in different ways. Which of the following statements is correct?

Stock bonus plans always allocate plan forfeitures to participants' accounts since it is a stock plan.

Plans following the $2-$year eligibility rule always allocate plan forfeitures of matching contributions to participants' accounts.

Debut not cfined benefit plans $($ash balance plans$)$ have two options to deal with forfeitures.

Employers cannot use funds in a qualified plan for other purposes outside the plan $($except under very unusual situations and subject to a slzable penalty$).$