New IRS Guidance Allows Plan Sponsors to Use Forfeitures for Safe Harbor Contributions, QNECs and QMACs By Lisa Loesel & Sarah L. Engle on May 18, 2017 Email this postTweet this postLike this postShare this post on LinkedIn Earlier this year, the IRS released proposed regulations which permit employers to use forfeitures to fund safe harbor contributions, QNECs and QMACs. Read the full article.