Sec. 216. Forfeitures allocated to participant's account may be treated as employer matching or nonelective contributions
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Section 401(k)(12), as amended by sections 206 and 213 of this Act, is amended by redesignating subparagraph
(H)as subparagraph (I), and by inserting after subparagraph
(G)the following: For purposes of this paragraph and paragraph (13), an employer may treat a forfeiture allocated to an employee's account for any plan year as a matching or nonelective contribution made by the employer which is taken into account in determining whether the contribution requirements of this paragraph or paragraph (13), whichever is applicable, are met. . The amendment made by this section shall apply to plan years beginning after December 31, 2013.