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

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

B. Safe harbor 401(k) plans never allocate plan forfeitures of matching contributions to participants accounts.

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

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