Should the balance in a 401k forfeiture account be a prepaid expense?

Ask yourself is this an asset? will there be a future realisation of this asset?

Yes. I have a similar situation but our tax accountants don't want a gl account for forfeitures. They say we should make a j/e offsetting the 401k expense account. Seems like this would work too? Or is one method better over the other?

I would think it better to consider it a prepaid expense and expense in proper period but I suppose may be missing something