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

   		Employers can use the forfeited funds to pay other expenses of the business outside the qualified plan.
   		Stock bonus plans always allocate plan forfeitures to participants accounts since it is a stock plan.
   		Defined benefit plans have two options to deal with forfeitures.
   		Profit Sharing plan forfeitures can be used to offset plan costs or be added to the participants accounts.