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

Defined benefit plans $($but not cash balance plans$)$ have two options to deal with forfeitures.

Plans following the $2-$year eligibility rule never allocate plan forfeitures to participants' accounts.

Employers can use the forfeited funds to pay other axpenses of the business outside the qualified plan.

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