<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/70479-freeze-share-value-for-termd-employees/</loc>
  <lastmod>2023-03-31T18:54:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70478-start-up-plan-retroactive-to-112022-but-taxes-have-been-filed/</loc>
  <lastmod>2023-03-30T21:42:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70477-401k-plan-with-multiple-discretionary-match-formulas/</loc>
  <lastmod>2023-04-01T01:54:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70476-what-is-the-minimum-gateway-in-a-combo-plan/</loc>
  <lastmod>2023-03-30T19:55:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70475-asg-and-hce/</loc>
  <lastmod>2023-03-30T12:34:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70474-huge-increase-in-plan-contribution-due-to-investment-losses-during-pandemic/</loc>
  <lastmod>2023-03-31T01:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70473-new-comp-basics/</loc>
  <lastmod>2023-03-30T16:58:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70472-terminated-plan-filing/</loc>
  <lastmod>2023-03-30T15:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70469-cobra-and-spd/</loc>
  <lastmod>2023-03-29T10:32:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70468-safe-harbor-plans/</loc>
  <lastmod>2023-03-28T16:06:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70467-unterminating-db-pbgc-covered/</loc>
  <lastmod>2023-03-29T14:30:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70466-terminated-plan-failed-adpacp-testing/</loc>
  <lastmod>2023-03-28T20:48:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70465-lifetime-income-illustration/</loc>
  <lastmod>2023-03-27T17:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70464-profit-sharing401k-issue/</loc>
  <lastmod>2023-03-27T15:29:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70463-installment-payments-miscounted-is-correction-necessary/</loc>
  <lastmod>2023-03-27T15:01:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70462-non-model-sep-and-qualified-plan-adopted/</loc>
  <lastmod>2023-03-28T17:45:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70461-excess-deposits415-issues/</loc>
  <lastmod>2023-03-28T00:52:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70460-state-paid-leave-laws/</loc>
  <lastmod>2023-03-25T15:33:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70459-distributions-from-457f-plan/</loc>
  <lastmod>2023-03-27T18:22:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70458-newly-covered-employees-and-prior-benefit-stucture/</loc>
  <lastmod>2023-03-24T16:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70457-collective-bargaining-agreement-and-lump-sum-contribution/</loc>
  <lastmod>2023-03-24T16:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70456-safe-harbor-eligibility/</loc>
  <lastmod>2023-03-24T16:57:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70455-rollover-or-not/</loc>
  <lastmod>2024-12-12T15:26:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70454-new-plans-and-immediate-eligibility-vs-1-yr-service/</loc>
  <lastmod>2023-03-23T23:09:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70453-direct-bill-of-health-insurance-premiums-to-employee-while-on-leave/</loc>
  <lastmod>2023-03-24T15:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70452-secure-20-new-plan-in-2022-savers-credits/</loc>
  <lastmod>2023-03-23T16:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70450-are-most-401k-plans-self-directed/</loc>
  <lastmod>2023-03-23T16:52:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70449-rmd-for-5-owner-accounting/</loc>
  <lastmod>2023-03-27T15:23:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70448-secure-20-automatic-enrollment-exception-and-employee-count/</loc>
  <lastmod>2023-03-23T01:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70447-rmd-for-prior-year-and-account-owner-deceased/</loc>
  <lastmod>2023-03-23T22:54:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70446-rolling-real-estate-into-an-ira/</loc>
  <lastmod>2023-03-24T14:31:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70445-what-is-the-penalty-amount-to-show-in-an-erisa-rights-notice/</loc>
  <lastmod>2023-03-24T14:52:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70444-5330-electronic-filing/</loc>
  <lastmod>2023-12-07T16:23:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70443-puerto-rico-company-wants-to-set-up-cafeteria-plan-for-its-continental-us-employees/</loc>
  <lastmod>2023-03-22T15:36:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70442-cancel-an-irs-firecom-file-submission/</loc>
  <lastmod>2023-03-22T20:21:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70441-plan-startup-credit/</loc>
  <lastmod>2023-03-22T17:42:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70440-hardship-self-certification/</loc>
  <lastmod>2023-03-22T20:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70439-variable-income-db-plans/</loc>
  <lastmod>2023-04-19T15:32:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70438-foreign-government-entity-as-sponsor/</loc>
  <lastmod>2023-03-28T21:16:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70437-mega-backdoor-roth-that-actually-works-now-what/</loc>
  <lastmod>2023-03-21T18:14:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70436-who-must-get-the-75-gateway/</loc>
  <lastmod>2023-05-08T13:13:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70435-pass-through-dividends-on-company-stock-held-in-401k-plan/</loc>
  <lastmod>2023-03-22T13:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70434-top-heavy-only-401k-contribs/</loc>
  <lastmod>2023-03-20T19:55:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70433-ineligible-participant-funds-salary-deferrals-in-safe-harbor-401k-plan/</loc>
  <lastmod>2023-03-22T13:52:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70432-401h-accounts/</loc>
  <lastmod>2023-09-16T18:30:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70431-not-sure-why-this-came-up/</loc>
  <lastmod>2023-03-18T01:01:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70430-top-heavy-testing/</loc>
  <lastmod>2023-03-20T21:14:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70429-looking-for-resourcetreatise-with-comparison-between-sars-phantom-stock-and-other-restricted-stop-options/</loc>
  <lastmod>2023-03-24T17:02:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70428-qdro-payout-to-another-plan/</loc>
  <lastmod>2023-03-20T01:20:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70427-qrp-qualified-replacement-plan-related/</loc>
  <lastmod>2023-03-17T17:23:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70426-scrivener-error/</loc>
  <lastmod>2023-03-18T22:15:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70425-authentication-of-data-on-federal-government-websites/</loc>
  <lastmod>2023-03-17T12:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70424-deceased-participants-benefit-was-rolled-over-to-an-ira-in-a-qtip-trust-for-spouse/</loc>
  <lastmod>2023-03-16T18:15:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70423-cobra-premium-for-uninsured-fully-self-funded-benefits/</loc>
  <lastmod>2023-03-20T16:28:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70422-allocation-conditions-and-profit-sharing/</loc>
  <lastmod>2023-03-17T18:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70421-plan-sponsor-is-100-owned-by-an-esop-who-is-a-key-employee/</loc>
  <lastmod>2023-03-20T21:05:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70420-clawbacks-and-401k-plans/</loc>
  <lastmod>2023-03-16T15:07:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70419-key-employee-and-family-attribution/</loc>
  <lastmod>2023-03-16T13:12:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70418-coverage-testwaiver-of-participation/</loc>
  <lastmod>2023-03-16T01:59:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70417-safe-harbor-correction/</loc>
  <lastmod>2023-03-15T19:19:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70416-how-much-must-an-employer-contribute-to-get-a-qaca-safe-harbor/</loc>
  <lastmod>2023-03-16T16:13:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70415-eligibility-upon-rehire/</loc>
  <lastmod>2023-03-15T15:24:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70414-elective-contriubtion-did-not-go-through-payroll/</loc>
  <lastmod>2023-03-15T14:27:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70413-pbgc-covered/</loc>
  <lastmod>2023-03-20T15:13:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70412-5-partners-in-llc/</loc>
  <lastmod>2023-03-15T02:52:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70411-inservice-distribution-from-401k-pooled-account-need-written-policy-or-procedures-example/</loc>
  <lastmod>2023-03-17T00:04:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70410-form-w-4r-for-distributions-under-200/</loc>
  <lastmod>2023-03-17T00:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70409-dont-forget-that-tomorrow-is-happy-pi-day/</loc>
  <lastmod>2023-03-13T13:04:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70408-nondiscrim-testing-coverage/</loc>
  <lastmod>2023-03-13T21:00:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70407-401k-cash-surrender-value/</loc>
  <lastmod>2023-03-14T18:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70406-grandfathered-coda/</loc>
  <lastmod>2023-03-15T02:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70405-db-plan-termination-big-drop-in-distribution-amount-from-2022-to-2023/</loc>
  <lastmod>2023-04-12T03:10:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70404-enrolled-against-will/</loc>
  <lastmod>2023-03-22T20:36:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70403-former-employee-dies-put-spouse-keeps-cashing-nqdc-checks/</loc>
  <lastmod>2023-03-21T15:18:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70402-credited-service-for-415-purposes/</loc>
  <lastmod>2023-03-14T13:45:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70401-spin-off-safe-harbor-adp-test-question/</loc>
  <lastmod>2023-03-09T23:48:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70400-incorrect-calculation-on-unsigned-and-not-finalized-qdro/</loc>
  <lastmod>2023-03-10T22:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70399-c-corp-to-s-corp-possible-impact-on-defined-contribution-plan/</loc>
  <lastmod>2023-03-10T01:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70398-gateway-contribution-if-no-hce/</loc>
  <lastmod>2023-03-08T19:39:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70397-davis-bacon-provisions-in-a-403b/</loc>
  <lastmod>2023-03-09T19:37:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70396-0-hours-for-eligibility-1000-hours-for-benefit/</loc>
  <lastmod>2023-03-10T02:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70395-late-deposit-safe-harbor-timing-vs-5500-audit/</loc>
  <lastmod>2023-03-08T16:05:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70394-spouseparticipant-inherited-ira/</loc>
  <lastmod>2023-03-11T03:32:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70393-nongovernmental-457b-catch-up/</loc>
  <lastmod>2023-03-08T12:35:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70392-using-2023-hsa-deduction-amount-on-2022-earnings/</loc>
  <lastmod>2023-03-09T06:12:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70391-withholding-as-pretax-for-2022-when-should-have-been-roth/</loc>
  <lastmod>2024-12-11T13:25:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70390-how-to-handle-testing-refunds-of-seller-in-a-stock-purchase/</loc>
  <lastmod>2023-03-07T18:45:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70389-mep-tpg/</loc>
  <lastmod>2023-03-07T18:50:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70388-atm-315-deadline/</loc>
  <lastmod>2023-03-06T21:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70387-2nd-loan-have-i-been-doing-it-wrong/</loc>
  <lastmod>2023-03-13T21:20:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70386-bank-creates-holding-company-what-part-of-1409a-3i5-excludes-it-as-change-in-control-event/</loc>
  <lastmod>2023-03-06T00:32:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70385-safe-harbor-contribution-change-mid-year/</loc>
  <lastmod>2023-03-06T17:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70384-rmd-required-no-documentation-found-for-old-distribution-erroneously-rolled-into-ira/</loc>
  <lastmod>2023-03-07T17:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70383-top-heavy-contribution-date/</loc>
  <lastmod>2023-03-06T18:24:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70382-direct-rollover-even-without-distribution-event/</loc>
  <lastmod>2023-03-07T11:35:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70381-plan-liquidated-but-fails-discrimination-testing/</loc>
  <lastmod>2023-03-03T20:07:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70380-relius-asp-offiline-this-weekend/</loc>
  <lastmod>2023-03-03T19:27:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70379-60-days-from-business-account/</loc>
  <lastmod>2023-03-07T20:55:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70378-definition-of-414s-comp-in-a-401k-plan-with-different-eligibility-requirements/</loc>
  <lastmod>2023-03-06T15:42:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70376-employees-in-excluded-classification-received-contributions-and-were-allowed-to-defer/</loc>
  <lastmod>2023-03-06T19:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70375-non-deductible-contribution-added-to-401k/</loc>
  <lastmod>2023-03-14T19:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70374-new-start-up-solo-plan-that-was-a-mistake/</loc>
  <lastmod>2023-03-08T22:17:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70373-secure-20-sec-102-application-to-403b/</loc>
  <lastmod>2023-03-06T18:29:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70372-reclassify-deferrals-as-catchup-to-correct-adp-failure/</loc>
  <lastmod>2023-03-03T04:01:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70371-auto-enroll-required-in-2025-for-new-plans/</loc>
  <lastmod>2023-03-02T13:23:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70370-testing-failure/</loc>
  <lastmod>2023-03-14T02:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70369-ltpt-and-eaca/</loc>
  <lastmod>2023-03-01T20:09:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70368-missed-deferral-opportunity-safe-harbor-plan/</loc>
  <lastmod>2023-03-02T22:14:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70367-employer-contribution-limits-and-timing/</loc>
  <lastmod>2023-03-01T22:04:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70366-controlled-group-is-it-pbgc-covered/</loc>
  <lastmod>2023-03-13T21:52:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70365-disabled-participant-and-loan-offset/</loc>
  <lastmod>2023-04-19T19:35:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70364-did-the-dol-just-change-audit-requirement/</loc>
  <lastmod>2023-03-02T12:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70363-103a3c-audit-not-all-investments-certified/</loc>
  <lastmod>2024-08-27T23:52:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70362-participant-changed-election-to-0-but-deductions-were-still-taken-from-his-paycheck/</loc>
  <lastmod>2023-03-03T03:45:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70361-relius-question-coverage/</loc>
  <lastmod>2023-02-28T18:31:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70360-plan-termination-and-small-accounts-with-non-vested-amounts/</loc>
  <lastmod>2023-03-02T16:56:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70359-db-plan-with-life-insurance-funding-related/</loc>
  <lastmod>2023-03-01T16:04:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70358-refund-due-to-participant-election-error/</loc>
  <lastmod>2023-03-01T21:17:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70357-945-adjusted-amount-due-notices-2021-and-2022-plan-years/</loc>
  <lastmod>2023-03-16T15:52:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70356-5500-sf-or-long-form/</loc>
  <lastmod>2023-02-28T17:40:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70355-shifting-question-403b-for-hces-and-401k-for-nhces/</loc>
  <lastmod>2023-03-02T17:47:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70354-irs-notice-cp216f/</loc>
  <lastmod>2023-03-14T01:59:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70353-5500ezbondingllc/</loc>
  <lastmod>2023-02-27T18:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70352-onshore-of-offshore-investment/</loc>
  <lastmod>2023-02-27T21:25:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70351-can-the-annual-401k-match-be-paid-say-june-30-in-the-year-following-the-plan-year/</loc>
  <lastmod>2023-03-22T20:33:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70350-long-term-part-time-employeesparticipant-count/</loc>
  <lastmod>2023-03-16T16:01:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70349-form-5500-counts-participants-wo-balances-dont-count-towards-large-filer-and-audit-status/</loc>
  <lastmod>2023-03-29T19:16:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70348-rmd-from-plan-with-both-platform-and-pooled-funds/</loc>
  <lastmod>2023-02-27T13:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70347-is-this-correct/</loc>
  <lastmod>2023-02-23T18:31:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70346-hra-mandatory-employee-contributions/</loc>
  <lastmod>2023-03-02T14:38:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70345-switch-tables/</loc>
  <lastmod>2023-03-06T21:29:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70344-permissive-disaggregation-otherwise-excludable-employees/</loc>
  <lastmod>2023-02-26T20:53:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70343-changing-adpacp-testing-methods/</loc>
  <lastmod>2023-02-28T15:56:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70342-can-mistake-of-fact-be-applied-to-this-deferral-issue/</loc>
  <lastmod>2023-02-28T14:46:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70341-qualified-birth-of-adoption-distribution-does-plan-accepting-transfer-of-assets-and-liabilities-from-a-multiple-employer-plan-that-offered-them-need-to-accept-repayments/</loc>
  <lastmod>2023-03-01T23:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70340-esop-shares/</loc>
  <lastmod>2023-02-28T00:27:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70339-secure-20-section-316-and-irc-412d/</loc>
  <lastmod>2024-12-10T13:53:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70338-catchup-and-adp-test/</loc>
  <lastmod>2023-02-22T16:06:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70337-when-is-a-partner%E2%80%99s-required-beginning-date-for-a-required-minimum-distribution/</loc>
  <lastmod>2023-02-24T02:45:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70336-missed-deferral-opportunity/</loc>
  <lastmod>2023-02-23T18:10:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70335-excess-hsa-contribution-and-earnings/</loc>
  <lastmod>2023-02-27T19:50:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70334-escaping-a-pep-and-establishing-a-new-single-employer-401k-plan/</loc>
  <lastmod>2023-02-21T20:59:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70333-should-have-been-a-multiple-employer-plan/</loc>
  <lastmod>2023-02-28T03:03:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70332-another-rmd-error/</loc>
  <lastmod>2023-02-21T22:04:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70331-is-it-possible-to-make-a-true-up-contribution-in-a-plan-with-a-payroll-by-payroll-computation-period/</loc>
  <lastmod>2023-02-28T15:53:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70329-plan-admin-checked-wrong-selection-on-qdro-form/</loc>
  <lastmod>2023-02-21T21:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70327-non-uniform-match-contribution/</loc>
  <lastmod>2023-03-09T17:16:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70326-filed-5500ez-by-mistake-last-year/</loc>
  <lastmod>2023-02-23T19:06:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70325-is-a-plan-amendment-ineffective-because-it-lacks-a-distinct-signature-for-an-adopting-employer/</loc>
  <lastmod>2023-02-20T16:50:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70324-top-heavy/</loc>
  <lastmod>2023-02-22T02:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70323-when-eligible-becomes-ineligible/</loc>
  <lastmod>2023-02-22T02:38:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70322-spin-off-and-plan-termination/</loc>
  <lastmod>2023-02-20T18:35:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70321-file-without-sb/</loc>
  <lastmod>2023-02-28T18:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70320-help-with-potential-inherited-iras-and-best-planning-techniques/</loc>
  <lastmod>2023-02-22T18:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70319-rmd-under-secure-act-20/</loc>
  <lastmod>2023-02-17T07:44:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70318-simple-ira/</loc>
  <lastmod>2023-02-17T18:28:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70317-simple-ira-for-an-llc-and-401k-plan-for-a-c-corp-same-owner/</loc>
  <lastmod>2023-02-17T18:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70316-using-2021-forms-1096-with-2022-forms-1099-r/</loc>
  <lastmod>2023-02-17T21:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70315-maxing-out-401k-plan-and-roth-ira/</loc>
  <lastmod>2023-02-16T21:01:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70314-to-true-up-or-not-to-true-up-that-is-the-question/</loc>
  <lastmod>2023-02-28T14:49:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70313-may-a-military-make-up-deferral-be-a-roth-deferral/</loc>
  <lastmod>2023-02-17T14:15:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70312-plan-was-never-set-up/</loc>
  <lastmod>2023-02-17T18:40:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70311-short-plan-year-and-top-heavy/</loc>
  <lastmod>2023-02-15T21:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70310-brother-sister-company-and-family-attribution-rules/</loc>
  <lastmod>2023-02-24T21:55:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70309-messy-situation/</loc>
  <lastmod>2023-02-16T10:58:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70308-forfeitures-from-merged-plan/</loc>
  <lastmod>2023-02-16T21:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70307-asc-meaningful-benefits/</loc>
  <lastmod>2023-02-26T19:01:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70306-hce-definition-multiple-plans-different-plan-years/</loc>
  <lastmod>2023-02-20T10:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70305-only-allow-roth-catch-ups-for-everyone-not-secure-related-but-kind-of/</loc>
  <lastmod>2023-02-22T14:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70304-leased-employees-allowed-in-plan/</loc>
  <lastmod>2023-02-15T21:27:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70303-retroactive-amendment/</loc>
  <lastmod>2023-02-14T19:31:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70301-adpacp-testing-question/</loc>
  <lastmod>2023-02-17T15:28:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70300-dbdc-gateway-what-if-safe-harbor-match/</loc>
  <lastmod>2023-02-14T18:22:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70299-secure-sec-301-overpayment-to-hce/</loc>
  <lastmod>2023-02-15T18:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70298-roth-conversion-of-after-tax-basis-in-deemed-distribution/</loc>
  <lastmod>2023-02-13T21:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70297-employees-paying-back-signing-bonus-adpacp-testing/</loc>
  <lastmod>2023-02-14T18:35:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70296-resititution-on-prior-year-prevailing-wage-job/</loc>
  <lastmod>2023-02-14T19:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70295-in-plan-roth-conversion-of-employer-sh-match/</loc>
  <lastmod>2023-02-15T20:15:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70294-402g-limit-is-exceeded/</loc>
  <lastmod>2023-02-16T21:18:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70293-long-term-disability-er-paid-premiums/</loc>
  <lastmod>2025-04-14T21:22:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70292-plan-termination-and-secure-20-amendments/</loc>
  <lastmod>2023-02-14T23:52:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70291-post-severance-compensation/</loc>
  <lastmod>2023-02-13T22:04:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70290-restructuring/</loc>
  <lastmod>2023-02-14T01:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70289-are-employers-ready-to-provide-an-incentive-for-401k-deferrals/</loc>
  <lastmod>2023-02-15T15:17:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70288-anyone-not-able-to-login-to-relius-asp-this-morning-2112023/</loc>
  <lastmod>2023-02-13T21:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70287-945-withholding/</loc>
  <lastmod>2023-02-14T17:25:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70286-shm-true-up/</loc>
  <lastmod>2023-02-10T18:16:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70285-interest-earnings-on-late-deposit-of-deferrals/</loc>
  <lastmod>2023-02-10T16:37:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70284-interest-earnings-on-late-deposit-of-deferrals/</loc>
  <lastmod>2023-02-10T16:37:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70283-use-of-qualified-401a-non-electing-church-plan-assets-to-indemnify-church-employeesdirectors/</loc>
  <lastmod>2023-02-10T18:23:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70282-use-of-qualified-401a-governmental-plan-assets-to-indemnify-gov%E2%80%99l-employeesdirectors/</loc>
  <lastmod>2023-02-13T04:40:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70281-501c3-employer-claims-to-be-govt-also/</loc>
  <lastmod>2023-02-13T20:34:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70280-new-plan-didnt-actually-start/</loc>
  <lastmod>2023-02-11T18:39:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70279-reasonable-classification-test/</loc>
  <lastmod>2023-02-14T20:48:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70278-adp-refunds-and-withholding/</loc>
  <lastmod>2023-02-10T13:28:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70277-fsa-health-calendar-year-plan-prorate-for-new-hires/</loc>
  <lastmod>2023-02-13T21:34:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70276-flexible-match-notice-not-needed-for-first-year/</loc>
  <lastmod>2023-02-09T17:32:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70275-conflicting-documents-erisa-spd-v-sec-125-spd/</loc>
  <lastmod>2023-02-13T21:32:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70274-starting-a-disturbing-one/</loc>
  <lastmod>2023-02-09T14:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70273-457b-plan-into-after-tax-acct-of-some-type/</loc>
  <lastmod>2023-02-15T01:23:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70272-credentials-do-not-match-signers-name/</loc>
  <lastmod>2023-02-08T21:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70271-maintaining-life-insurance-policies-for-terminated-participants/</loc>
  <lastmod>2023-02-09T14:50:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70270-correlation-between-11-g-and-aftap-less-than-60-401a26-issue/</loc>
  <lastmod>2023-02-10T18:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70269-plan-entry-date-question/</loc>
  <lastmod>2023-02-10T01:23:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70268-db-plan-one-lifer-decides-to-roll-over-the-assets-without-consulting-anyone/</loc>
  <lastmod>2023-02-09T05:57:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70267-rmd-non-owner-72-in-2022-retired-in-2023/</loc>
  <lastmod>2023-02-09T00:32:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70266-roth-401k-and-roth-ira-contribution-limits/</loc>
  <lastmod>2023-02-08T16:31:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70265-new-plan-credit-for-small-employers-clarification-needed/</loc>
  <lastmod>2023-02-08T23:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70264-how-are-you-interpreting-secure-20-section-350/</loc>
  <lastmod>2023-02-08T14:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70263-automatic-rebalancing-what-is-the-typical-procedure/</loc>
  <lastmod>2023-02-10T16:14:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70262-related-company-and-compensation-for-adp-test/</loc>
  <lastmod>2023-02-07T22:03:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70261-rmd-withholding-form-w-4r-or-w-4p/</loc>
  <lastmod>2023-02-08T01:29:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70260-shnec-contribution-and-acp-testing/</loc>
  <lastmod>2023-02-10T00:51:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70259-attributioncontrolled-group-clarification/</loc>
  <lastmod>2023-02-09T17:04:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70258-distribution-of-nycer-pension-benefits-upon-death/</loc>
  <lastmod>2023-02-07T03:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70257-income-determination-multiple-schedule-cs/</loc>
  <lastmod>2023-02-06T21:27:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70256-prior-year-testing-question/</loc>
  <lastmod>2023-02-06T21:25:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70255-veba-restatement-for-new-trustee/</loc>
  <lastmod>2023-02-16T18:07:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70254-actuarial-equivalance/</loc>
  <lastmod>2023-02-07T23:05:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70253-1099r-code-1-used-but-participant-is-disabled/</loc>
  <lastmod>2023-02-03T15:50:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70252-solo-401k-plans/</loc>
  <lastmod>2023-02-03T21:17:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70251-retroactive-amendment-for-discretionary-match-to-include-true-up/</loc>
  <lastmod>2023-02-06T12:25:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70250-auto-escalate-notice/</loc>
  <lastmod>2023-02-04T15:53:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70249-eligibility-question/</loc>
  <lastmod>2023-02-02T21:10:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70248-plan-term-401k-contributions-continue/</loc>
  <lastmod>2023-02-03T18:51:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70247-entry-date-for-rehired-employee-in-new-plan/</loc>
  <lastmod>2023-02-08T00:36:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70246-hartford-mass-2022-data-from-empower/</loc>
  <lastmod>2023-02-03T21:53:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70245-question-posed-in-other-topic-and-no-one-answered-involves-afg-and-other-options-for-hces-rather-than-participating-in-plan/</loc>
  <lastmod>2023-02-08T01:34:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70244-general-test-with-grouping-5-for-nar-15-for-mvar/</loc>
  <lastmod>2023-02-10T15:26:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70243-when-would-a-sole-proprietor-with-no-employee-want-a-%C2%A7%C2%A0401k-arrangement/</loc>
  <lastmod>2023-02-08T01:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70242-adpacp-test/</loc>
  <lastmod>2023-02-02T16:16:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70241-foreign-entity-wants-to-provide-401k-plan-to-us-employees-trustee/</loc>
  <lastmod>2023-02-03T23:10:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70240-th-minimum-frozen-cbp/</loc>
  <lastmod>2023-02-02T23:04:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70239-secure-20-401k-plans-that-dont-have-roth-in-them/</loc>
  <lastmod>2023-02-01T23:46:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70238-is-this-an-asg/</loc>
  <lastmod>2023-02-01T21:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70237-2023-rmd-expectancy-tables/</loc>
  <lastmod>2023-02-03T00:16:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70236-change-in-ownership-during-an-aquisition-causes-afg-situation-what-can-the-one-hceowner-do-outside-the-plan-to-avoid-coverage-issue/</loc>
  <lastmod>2023-02-01T17:37:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70235-each-in-own-group-no-allocation-conditions/</loc>
  <lastmod>2023-02-02T22:26:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70234-late-deferral-deposit-correction/</loc>
  <lastmod>2023-02-01T23:47:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70233-plan-merger-actually/</loc>
  <lastmod>2023-02-02T16:11:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70232-on-demand-pay-arrangements-plan-compensation/</loc>
  <lastmod>2023-02-17T16:15:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70231-rmd-required-for-spousal-beneficiary/</loc>
  <lastmod>2023-01-31T18:24:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70230-successor-plan-adoption-vs-effective-date/</loc>
  <lastmod>2025-07-07T22:17:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70229-plan-termination-and-prepaid/</loc>
  <lastmod>2023-02-03T19:12:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70228-top-heavy-401a26-stuff-like-that/</loc>
  <lastmod>2023-01-31T19:38:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70227-workday-payroll-and-fsahsa-limits/</loc>
  <lastmod>2023-01-30T21:49:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70226-section-129-dcap-w-2-reporting-for-failed-test/</loc>
  <lastmod>2023-01-30T23:04:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70225-the-return-of-stomach-groaning-humor/</loc>
  <lastmod>2023-01-31T00:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70224-robs-funding-source/</loc>
  <lastmod>2023-01-30T18:56:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70223-vesting-schedule-with-merging-plans/</loc>
  <lastmod>2023-01-30T18:44:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70222-change-of-control-and-attribution-rules/</loc>
  <lastmod>2023-02-01T16:49:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70221-secure-20-new-distributable-events/</loc>
  <lastmod>2023-02-07T17:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70220-moving-from-accrual-to-cash-basis-for-5500-and-other-year-end-reporting/</loc>
  <lastmod>2023-01-27T21:01:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70219-partial-distribution-from-fully-insured-plan/</loc>
  <lastmod>2023-01-30T21:27:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70218-secure-20-deduction-for-roth-employer-contributions/</loc>
  <lastmod>2023-02-05T15:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70217-permissive-aggregation-for-coverageacp-testing/</loc>
  <lastmod>2023-01-27T13:26:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70216-possible-takeover/</loc>
  <lastmod>2023-02-06T12:01:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70215-average-benefit-test-and-rate-group-test/</loc>
  <lastmod>2023-01-27T14:23:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70214-employee-retention-credit/</loc>
  <lastmod>2023-12-26T15:44:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70213-secure-20-section-603-striking-subparagraph-c/</loc>
  <lastmod>2023-01-26T17:30:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70212-dol-vfcp-marketing-letter/</loc>
  <lastmod>2023-08-02T13:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70211-employment-contract-just-poor-wording-or-a-larger-problem/</loc>
  <lastmod>2023-02-04T19:07:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70210-plan-that-never-really-startsneed-for-termination/</loc>
  <lastmod>2023-02-06T21:07:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70209-operational-failure-for-late-deposit-of-deferrals/</loc>
  <lastmod>2023-01-24T21:57:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70208-is-the-amendment-considered-to-be-dated-even-if-date-is-missing-docusign/</loc>
  <lastmod>2023-01-27T14:50:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70207-failure-to-deduct-mandatory-employee-contributions/</loc>
  <lastmod>2023-01-24T20:04:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70206-secure-20-new-plan-start-up-credit/</loc>
  <lastmod>2023-01-24T19:26:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70204-interest-rates-for-cash-balance-plan/</loc>
  <lastmod>2023-01-25T02:58:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70203-testing/</loc>
  <lastmod>2023-01-24T21:47:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70202-file-form-5310-prior-to-termination-date/</loc>
  <lastmod>2023-01-24T16:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70201-2586-per-day/</loc>
  <lastmod>2023-01-27T17:34:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70200-non-excludable-employees-with-000-allocations/</loc>
  <lastmod>2023-01-24T18:48:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70199-catch-up-and-415-limit-for-participant-who-participates-in-two-401k-plans-sponsored-by-unrelated-entities/</loc>
  <lastmod>2023-01-23T22:46:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70198-dfvc-website-down/</loc>
  <lastmod>2023-01-24T01:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70197-w2-reporting-on-employee-deferrals/</loc>
  <lastmod>2023-02-01T15:45:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70196-db-rmd-related/</loc>
  <lastmod>2023-01-25T18:29:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70195-secure-20-317-retroactive-1st-year-deferral-for-sole-prop/</loc>
  <lastmod>2023-01-25T07:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70194-ethical-dilemma/</loc>
  <lastmod>2023-01-23T20:33:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70193-successor-beneficiary-rmds/</loc>
  <lastmod>2023-10-04T21:56:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70192-tricky-death-benefit-question/</loc>
  <lastmod>2023-01-24T15:36:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70190-a-dumb-question/</loc>
  <lastmod>2023-01-19T17:29:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70189-mechanics-of-nqdc-distribution/</loc>
  <lastmod>2023-01-19T19:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70188-secure-20-is-there-any-source-which-incorporates-all-the-changes-in-an-updated-document/</loc>
  <lastmod>2024-01-13T15:23:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70187-state-laws-more-stringent-than-hipaa/</loc>
  <lastmod>2023-01-20T03:04:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70186-hce-andor-ownership-determination/</loc>
  <lastmod>2023-01-19T21:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70185-tracking-system/</loc>
  <lastmod>2023-01-20T21:13:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70184-early-entry/</loc>
  <lastmod>2023-01-20T17:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70183-secure-act-20-will-it-impact-allocation-of-retirement-benefits/</loc>
  <lastmod>2023-03-02T01:05:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70182-new-form-w-4p-and-flat-dollarpercentage-withholding/</loc>
  <lastmod>2023-01-17T15:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70181-cycle-3-discretionary-match-when-is-the-first-notice-due/</loc>
  <lastmod>2023-01-17T19:44:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70180-20-hour-exclusion-rule-and-secure-20-ltpt-rule/</loc>
  <lastmod>2023-01-20T00:13:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70179-ineligible-partners-for-sec-125-plan/</loc>
  <lastmod>2023-01-19T00:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70178-missed-profit-sharing-contribution-and-calculations/</loc>
  <lastmod>2023-01-17T21:19:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70177-avoiding-plan-asset-status-for-revenue-sharing/</loc>
  <lastmod>2023-01-18T17:37:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70176-1099-r-year/</loc>
  <lastmod>2023-01-17T21:57:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70175-husband-and-wife-controlled-group/</loc>
  <lastmod>2023-01-18T11:50:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70174-what-type-of-retirement-plan-can-be-set-up/</loc>
  <lastmod>2023-01-17T21:01:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70173-canadian-company-becoming-parent-and-sponsor/</loc>
  <lastmod>2023-01-17T08:51:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70172-do-we-need-to-know-now-whether-a-plan-allows-a-qualified-disaster-recovery-distribution/</loc>
  <lastmod>2023-01-16T18:18:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70171-nra-in-the-document-is-55/</loc>
  <lastmod>2023-01-17T16:29:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70170-thinking-migrating/</loc>
  <lastmod>2023-01-14T14:40:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70169-simple-ira-for-w-2-employees-and-1099s/</loc>
  <lastmod>2023-01-16T14:07:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70168-solo-to-general-401k-plan/</loc>
  <lastmod>2023-01-22T13:28:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70167-failure-to-promptly-notify-participant/</loc>
  <lastmod>2023-01-16T21:50:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70166-yet-another-ltpt-question/</loc>
  <lastmod>2023-02-21T19:19:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70165-limiting-salary-for-certain-employees/</loc>
  <lastmod>2023-01-14T18:25:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70164-minimum-required-distribution-rolloved-over-accidentally/</loc>
  <lastmod>2023-01-13T16:01:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70163-one-time-irrevocable-election-not-to-participate/</loc>
  <lastmod>2023-01-19T19:06:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70162-employee-discount-for-pt-services-does-it-create-erisa-plan/</loc>
  <lastmod>2023-01-13T16:57:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70161-participant-died-after-cash-distribution-processed-no-longer-needed/</loc>
  <lastmod>2023-01-17T15:59:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70160-how-do-you-handle-401k-catch-up-on-the-payroll-side/</loc>
  <lastmod>2023-01-13T14:47:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70159-who-is-the-beneficiary/</loc>
  <lastmod>2023-01-16T18:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70158-addition-of-investment-alternative-advance-notice-requirement/</loc>
  <lastmod>2023-02-07T14:30:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70157-how-far-back-can-you-go-to-file-an-amended-5500/</loc>
  <lastmod>2023-01-12T22:18:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70156-administration-testing-5500-document-software-vendors/</loc>
  <lastmod>2024-03-18T21:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70155-am-i-the-only-one/</loc>
  <lastmod>2023-04-10T17:35:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70154-serp-reporting-fica-vesting/</loc>
  <lastmod>2024-05-22T21:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70153-acquisitions-with-a-simple-and-a-401k/</loc>
  <lastmod>2023-01-11T21:33:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70152-real-estate-deposits-in-a-401k/</loc>
  <lastmod>2023-01-11T19:03:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70151-recent-irs-response-time-on-form-5310s/</loc>
  <lastmod>2023-01-24T22:29:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70150-which-secure%C2%A02022-changes-are-in-effect-now/</loc>
  <lastmod>2023-01-13T15:11:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70149-2020-covid-withdrawal-issue/</loc>
  <lastmod>2023-01-11T02:48:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70148-tax-credits-for-a-new-plan-even-though-we-have-an-existing-plan/</loc>
  <lastmod>2023-01-10T20:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70147-secure-20-mandatory-auto-enrollment-for-new-401k-plans-what-is-considered-new/</loc>
  <lastmod>2023-01-20T13:53:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70146-offset-db-plan-refresher/</loc>
  <lastmod>2023-01-10T21:18:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70145-secure-20-sec-604-employer-contributions-as-roth/</loc>
  <lastmod>2023-01-12T19:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70144-how-do-you-check-whether-a-beneficiary-designation-is-real-or-a-forgery/</loc>
  <lastmod>2023-01-30T20:54:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70143-non-ale-with-ichra-required-to-file-1094-b-and-1095-bs/</loc>
  <lastmod>2023-01-12T03:42:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70142-protected-benefit-definition-of-disability/</loc>
  <lastmod>2023-01-18T21:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70141-failure-to-implement-reduction-in-salary-deferral/</loc>
  <lastmod>2023-01-10T16:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70140-post-year-end-employer-contribution-to-457b-plan/</loc>
  <lastmod>2023-01-12T05:29:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70139-gap-in-cobra-coverage-after-ma-plan-change-for-new-year/</loc>
  <lastmod>2023-01-18T17:43:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70138-what-is-the-comp-to-use/</loc>
  <lastmod>2023-01-10T21:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70137-missed-rmd-by-tpa/</loc>
  <lastmod>2023-01-13T00:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70136-leave-of-absence-and-medical-flex-spending-account/</loc>
  <lastmod>2023-01-10T14:29:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70135-ethics/</loc>
  <lastmod>2023-01-16T14:18:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70134-2022-or-2021/</loc>
  <lastmod>2023-01-20T18:21:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70133-tax-gross-up-on-taxable-fringe-benefits/</loc>
  <lastmod>2023-01-09T18:37:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70132-legal-employer-subsidy-of-premium/</loc>
  <lastmod>2023-01-10T02:24:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70131-transfer-of-life-insurance-profit-sharing-plan/</loc>
  <lastmod>2023-01-09T17:22:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70130-what-distribution-fee-should-a-plan-charge-for-an-early-out-withdrawal/</loc>
  <lastmod>2023-02-10T02:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70129-alternate-payee-dies-before-collecting-on-qdro/</loc>
  <lastmod>2023-01-10T00:01:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70128-termination-of-alternate-payees-share-of-participants-db-plan-benefit-if-heshe-predeceases-the-participant/</loc>
  <lastmod>2023-01-18T01:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70127-if-0-income-is-a-contribution-owed-to-cash-balance-plan/</loc>
  <lastmod>2023-01-06T15:19:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70126-forfeiture-before-5-years/</loc>
  <lastmod>2023-01-18T13:16:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70125-plan-design-question/</loc>
  <lastmod>2023-01-17T19:56:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70124-participant-or-not/</loc>
  <lastmod>2023-01-09T19:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70123-top-paid-group-election-among-related-employers/</loc>
  <lastmod>2023-01-09T18:20:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70122-ltpt-rules-under-secure-20/</loc>
  <lastmod>2023-01-30T14:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70121-plan-entry-for-a-rehire/</loc>
  <lastmod>2023-01-16T20:20:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70120-spouse-added-fsa-i-have-hsa-what-to-do/</loc>
  <lastmod>2025-06-03T00:02:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70119-temporary-foreign-workers-allowable-exclusions/</loc>
  <lastmod>2023-01-06T13:43:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70118-facts-circumstances-hardship-under-audit/</loc>
  <lastmod>2023-01-06T23:15:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70117-secure-2-retroactive-adoption-of-deferral-contributions/</loc>
  <lastmod>2023-05-17T22:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70116-415c-limit-and-catch-up/</loc>
  <lastmod>2023-01-06T20:08:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70115-eligibility-service-requirements-cut-off/</loc>
  <lastmod>2023-01-04T21:13:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70114-notice-requirements-of-decreased-health-benefits-in-ma-transaction/</loc>
  <lastmod>2023-01-07T20:02:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70113-earnings-on-a-corrected-profit-sharing-contribution/</loc>
  <lastmod>2023-01-06T05:54:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70112-default-withholding-for-recipients-of-periodic-payments-initiated-prior-to-2022/</loc>
  <lastmod>2023-01-04T18:12:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70111-will-self-correction-almost-entirely-replace-the-irs%E2%80%99s-voluntary-correction-program/</loc>
  <lastmod>2023-01-15T00:45:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70110-dental-practice-sold/</loc>
  <lastmod>2023-01-06T05:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70109-form-5500-ez-filed-late/</loc>
  <lastmod>2023-01-04T14:08:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70108-new-hardship-self-certification/</loc>
  <lastmod>2023-01-05T18:44:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70106-what-should-loan-balance-be-for-a-loan-offset/</loc>
  <lastmod>2023-01-03T16:54:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70105-controlled-group-and-affiliated-group-husband-wife/</loc>
  <lastmod>2023-01-03T19:50:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70104-brain-cramp-employer-has-two-401k-plans/</loc>
  <lastmod>2023-01-04T01:44:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70103-for-someone-born-in-1959-is-73-or-75-the-%E2%80%9Capplicable-age%E2%80%9D-that-sets-a-required-beginning-date/</loc>
  <lastmod>2023-01-04T19:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70102-secure-20-classifying-catch-ups-as-roth-for-adp-testing-in-2024/</loc>
  <lastmod>2023-01-05T22:15:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70101-state-withholding/</loc>
  <lastmod>2023-01-06T12:36:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70099-457f-vesting-amendment-to-accelerate-vesting/</loc>
  <lastmod>2023-01-05T19:33:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70098-do-you-know-how-2023%E2%80%99s-weekends-and-holidays-adjust-due-dates/</loc>
  <lastmod>2023-01-01T16:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70097-happy-new-year-2023/</loc>
  <lastmod>2022-12-31T12:23:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70096-rehired-account-balance/</loc>
  <lastmod>2023-01-03T13:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70095-can-solo-401ks-have-an-automatic-enrollment-feature/</loc>
  <lastmod>2023-01-04T04:48:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70094-rmd-5-owner-under-constructive-ownership/</loc>
  <lastmod>2023-01-03T20:40:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70093-may-a-plan-restrict-who-is-an-acceptable-witness-for-a-spouse%E2%80%99s-consent/</loc>
  <lastmod>2023-01-01T18:18:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70092-qualified-replacement-plan-related-qrp-excess-assets-for-charitable-organizations/</loc>
  <lastmod>2022-12-29T22:02:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70091-assets-held-for-investment-requested-by-participant/</loc>
  <lastmod>2023-01-03T20:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70090-945-filing/</loc>
  <lastmod>2022-12-30T21:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70089-945-withholding-for-2021/</loc>
  <lastmod>2022-12-29T21:28:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70088-dates-for-notices-of-plan-termination/</loc>
  <lastmod>2023-01-16T16:03:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70087-5500-hw-file-a-final-with-4r/</loc>
  <lastmod>2023-01-09T18:12:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70086-controlled-group-testing-when-participant-owner-is-not-eligible/</loc>
  <lastmod>2022-12-29T18:33:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70085-new-withholding-rules-requiring-w4r/</loc>
  <lastmod>2022-12-28T14:53:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70084-excess-ira-contribution-converted-to-roth/</loc>
  <lastmod>2022-12-29T14:41:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70083-is-an-emergency-savings-account-reachable-by-a-qdro/</loc>
  <lastmod>2022-12-30T17:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70082-annual-addition-limits/</loc>
  <lastmod>2022-12-27T17:53:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70080-anyone-know-when-president-signing-consolidated-appropriations-act-2023-including-secure-20/</loc>
  <lastmod>2022-12-30T15:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70079-top-heavy-and-gateway-minimum/</loc>
  <lastmod>2022-12-28T19:31:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70078-cash-balance-411d6-related/</loc>
  <lastmod>2022-12-27T17:51:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70077-rmd-age-error/</loc>
  <lastmod>2022-12-27T17:47:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70076-need-professional-help-and-reassurance-solo-401k-anxiety/</loc>
  <lastmod>2023-01-02T11:42:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70075-top-heavy-relief-included-in-secure-20/</loc>
  <lastmod>2026-04-06T18:48:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70074-cb-document-related-question/</loc>
  <lastmod>2022-12-27T15:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70073-coming-out-of-peo-and-wants-to-set-up-new-plans/</loc>
  <lastmod>2022-12-23T17:07:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70072-happy-holidays/</loc>
  <lastmod>2022-12-27T21:14:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70071-what-are-the-difficulties-with-60-something-catch-up-elective-deferrals/</loc>
  <lastmod>2023-01-01T16:21:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70070-is-there-a-way-to-structure-a-solo-401k-plan-to-count-pass-through-income-as-eligible-income-for-either-after-tax-or-deferrals/</loc>
  <lastmod>2022-12-23T16:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70069-efast-2-email-from-efast-email-account/</loc>
  <lastmod>2022-12-27T17:13:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70068-date-of-plan-adoption/</loc>
  <lastmod>2022-12-23T15:16:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70067-are-after-tax-contributions-subject-to-the-402-g-limit-or-the-100-of-compensation-portion-of-the-415-limit/</loc>
  <lastmod>2022-12-22T19:34:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70066-can-an-employer-make-matching-contributions-to-a-solo-401k/</loc>
  <lastmod>2022-12-22T20:58:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70065-solo-401k/</loc>
  <lastmod>2023-03-22T15:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70064-in-service-distribution/</loc>
  <lastmod>2022-12-22T17:30:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70063-smm-needed-for-change-in-trustees/</loc>
  <lastmod>2022-12-22T18:31:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70062-change-eligibility-requirements-temporarily/</loc>
  <lastmod>2022-12-22T18:50:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70061-rehires-and-vesting/</loc>
  <lastmod>2022-12-22T19:12:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70060-maintaining-life-insurance-for-terminated-participants/</loc>
  <lastmod>2022-12-27T14:40:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70059-1094-c-part-iv-stock-sale-and-mid-year-change-in-aggregated-ale-group/</loc>
  <lastmod>2023-02-02T04:30:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70058-might-the-new-requirement-for-an-automatic-contribution-arrangement-slow-down-creations-of-new-plans/</loc>
  <lastmod>2023-01-03T18:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70057-secure-20-catch-up-age-60616263/</loc>
  <lastmod>2022-12-22T18:53:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70056-forfeiture-account-for-terminated-plan/</loc>
  <lastmod>2023-01-03T18:47:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70055-simple-plan-for-sole-proprietor-who-has-passed-away/</loc>
  <lastmod>2022-12-21T16:18:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70054-special-participation-date-ps-eligibility/</loc>
  <lastmod>2022-12-21T16:52:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70053-rmd-rolled-over/</loc>
  <lastmod>2022-12-26T15:56:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70052-should-a-plan-allow-self-certifications-for-before-retirement-payouts/</loc>
  <lastmod>2022-12-23T14:47:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70050-filed-for-penalty-relief-for-failure-to-file-5500-years-2013-2020-irs-says-2013-2015-not-eligible-for-relief/</loc>
  <lastmod>2023-09-16T23:32:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70049-secure-20-100-tax-credit-for-new-plans-effective-date/</loc>
  <lastmod>2022-12-20T21:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70048-in-service-distribution-from-401k-that-includes-terminated-db-rollover/</loc>
  <lastmod>2022-12-20T19:15:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70047-are-the-2021-sh-amounts-included-in-2022-testing/</loc>
  <lastmod>2022-12-20T19:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70046-extensions-rejections/</loc>
  <lastmod>2023-01-07T15:06:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70044-establish-end-of-the-year-401k-plan/</loc>
  <lastmod>2022-12-19T15:47:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70043-rmd-for-spousal-beneficiary/</loc>
  <lastmod>2022-12-20T16:11:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70042-determining-eligibility-when-rule-of-parity-and-one-year-holdout-both-dont-exclude-any-service/</loc>
  <lastmod>2022-12-19T22:13:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70041-short-plan-year-code-in-relius-asp/</loc>
  <lastmod>2022-12-19T13:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70040-retroactive-amendment-to-change-eligibility/</loc>
  <lastmod>2022-12-17T13:07:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70039-simple-ira-wmatch-failed-to-withhold-for-new-employees/</loc>
  <lastmod>2022-12-23T19:27:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70038-zero-compensation/</loc>
  <lastmod>2022-12-19T21:00:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70037-can-plans-be-tested-separately/</loc>
  <lastmod>2022-12-20T16:05:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70036-employer-securities-participating-employer/</loc>
  <lastmod>2022-12-19T15:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70035-receivable-only-and-participant-count-for-audit/</loc>
  <lastmod>2023-05-03T18:11:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70034-qualified-birth-under-secure-withholding-question/</loc>
  <lastmod>2022-12-15T14:56:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70033-distribution-elections-over-the-phone/</loc>
  <lastmod>2022-12-19T18:34:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70032-who-is-responsible-for-the-rmd/</loc>
  <lastmod>2022-12-15T21:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70031-w-4r-necessary/</loc>
  <lastmod>2022-12-16T21:08:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70030-account-set-up-for-mega-back-door-roth/</loc>
  <lastmod>2022-12-16T18:32:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70029-shared-services-multi-employer-plan/</loc>
  <lastmod>2022-12-19T15:44:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70028-trust-id-ss-4/</loc>
  <lastmod>2022-12-14T14:41:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70027-open-enrollment/</loc>
  <lastmod>2022-12-13T19:01:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70026-how-do-coverage-and-nondiscrimination-tests-work-for-eligibility-changes-during-a-year/</loc>
  <lastmod>2022-12-13T20:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70025-multiemployer-plan-change-in-contract-holder-does-that-participants-eligible-for-distribution/</loc>
  <lastmod>2023-01-04T00:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70024-terminated-participants-prior-to-plan-termination/</loc>
  <lastmod>2022-12-15T21:27:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70023-late-safe-harbor-notice-consequences/</loc>
  <lastmod>2022-12-15T17:57:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70022-solo-401k-and-cash-balance-overfunding-correction/</loc>
  <lastmod>2022-12-15T14:37:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70021-effective-date-of-new-member-of-aggregated-ale-group/</loc>
  <lastmod>2024-09-16T17:11:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70020-does-anybody-super-integrate-cb-plans/</loc>
  <lastmod>2022-12-15T20:07:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70019-to-general-test-or-not/</loc>
  <lastmod>2022-12-13T18:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70018-in-service-distribution/</loc>
  <lastmod>2022-12-13T23:10:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70017-safe-harbor-match-compensation-period/</loc>
  <lastmod>2022-12-20T23:40:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70016-severance-pay/</loc>
  <lastmod>2022-12-20T23:48:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70015-409a-correction-by-plan-amendment-is-everyone-still-sending-the-notices-under-section-xii-of-irs-notice-2010-06/</loc>
  <lastmod>2023-05-25T18:56:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70014-rollover-of-deceased-owners-account-to-spouse/</loc>
  <lastmod>2022-12-12T21:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70013-retiring-shares/</loc>
  <lastmod>2022-12-13T14:22:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70012-late-402g-refund-1099-r-question/</loc>
  <lastmod>2022-12-20T02:56:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70011-does-a-plan%E2%80%99s-administrator-take-the-participant%E2%80%99s-word-for-it-that-a-loan-will-be-used-to-acquire-the-participant%E2%80%99s-principal-residence/</loc>
  <lastmod>2023-01-19T20:10:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70010-cp283-for-150000-penalty-after-entering-the-wrong-tax-year-on-form-5500-ez-and-im-having-no-success-resolving-the-mistake/</loc>
  <lastmod>2022-12-20T18:15:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70009-maintained-pursuant-to-1-or-more-cbas/</loc>
  <lastmod>2022-12-20T03:07:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70008-must-safe-harbor-matching-or-nonelective-contributions-be-withdrawal-restricted/</loc>
  <lastmod>2022-12-10T19:01:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70007-insolvent-multiemployer-welfare-fund-esrp-requirements/</loc>
  <lastmod>2022-12-20T02:09:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70006-term-date-and-compensation/</loc>
  <lastmod>2022-12-20T03:11:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70005-qdro-to-a-non-citizen/</loc>
  <lastmod>2022-12-09T18:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70004-contributions-in-other-than-cash/</loc>
  <lastmod>2022-12-12T20:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70002-funding-valuation-and-401a26/</loc>
  <lastmod>2022-12-09T14:14:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/70001-qnec-and-qmac/</loc>
  <lastmod>2023-01-03T14:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69999-state-monkeypox-public-health-emergency-bulletins/</loc>
  <lastmod>2022-12-08T21:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69998-chatgpt-ai-responses-to-common-eb-questions/</loc>
  <lastmod>2026-06-08T12:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69997-retiree-death-benefits/</loc>
  <lastmod>2022-12-20T01:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69996-peps/</loc>
  <lastmod>2022-12-09T14:46:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69995-write-off-of-small-balances/</loc>
  <lastmod>2022-12-08T17:05:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69993-section-129-dependent-care-dcap-ndt-question/</loc>
  <lastmod>2022-12-08T02:19:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69992-switch-next-years-safe-harbor/</loc>
  <lastmod>2022-12-10T19:04:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69991-employer-premium-payment-outside-cafeteria-plan/</loc>
  <lastmod>2022-12-15T03:46:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69990-decedent-past-required-beginning-date-was-receiving-rmds-but-died-this-year-before-receiving-2022-rmd-there-is-a-dispute-about-who-should-get-the-money-so-plan-may-not-be-able-to-pay-before-end-of-year/</loc>
  <lastmod>2022-12-08T14:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69989-is-a-top-heavy-contribution-subject-to-coverage-rules/</loc>
  <lastmod>2022-12-08T14:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69988-brokerage-accounts-setup-under-employer-ein/</loc>
  <lastmod>2022-12-12T13:47:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69987-cushion-calculation-due-to-increase-in-benefits-to-hces/</loc>
  <lastmod>2022-12-09T15:31:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69986-first-rmd-due/</loc>
  <lastmod>2022-12-15T19:17:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69985-5-year-rule-on-roth-beneficiary-distributions/</loc>
  <lastmod>2022-12-20T04:11:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69984-eligibility-for-participants-who-are-fired-before-elective-deferrals-allowed/</loc>
  <lastmod>2022-12-15T16:23:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69983-help-filed-5500-ez-late-received-cp-283-with-a-huge-penalty/</loc>
  <lastmod>2023-03-01T20:16:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69982-flexible-discretionary-match-notice-requirement/</loc>
  <lastmod>2022-12-07T17:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69981-can-service-and-compensation-from-prior-entity-be-used/</loc>
  <lastmod>2022-12-12T19:09:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69980-rmd-for-recently-deceased-1099-r1-person-plan/</loc>
  <lastmod>2022-12-17T00:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69979-sep-conversion/</loc>
  <lastmod>2022-12-06T18:22:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69978-filing-8955-ssa-but-fire-is-down/</loc>
  <lastmod>2022-12-12T14:43:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69977-when-does-the-distribution-occur-for-1099-r-and-withholding-purposes-when-you-interplead-a-benefit/</loc>
  <lastmod>2022-12-09T00:17:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69976-schwab-savings-bank-custom-statements/</loc>
  <lastmod>2022-12-05T20:17:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69975-plan-termination-loan-offsets-participant-age-55-to-59-12-1099-r-form/</loc>
  <lastmod>2022-12-08T14:57:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69974-can-you-use-self-correction-scp-under-rev-proc-2021-30-if-all-requirements-are-met-but-plan-was-terminated/</loc>
  <lastmod>2023-05-25T18:54:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69973-2022-deferral-and-terminated-employee/</loc>
  <lastmod>2022-12-17T00:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69972-may-a-403b-employer-add-provisions-beyond-the-irs-preapproved-document/</loc>
  <lastmod>2022-12-08T14:15:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69971-safe-harbor-and-adp-testing/</loc>
  <lastmod>2022-12-05T17:45:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69970-contribution-in-error/</loc>
  <lastmod>2022-12-06T03:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69969-safe-harbor-mid-year/</loc>
  <lastmod>2022-12-05T21:17:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69968-prevailing-wages-and-401a4/</loc>
  <lastmod>2022-12-05T15:20:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69967-retroactive-vesting-increase/</loc>
  <lastmod>2022-12-16T19:59:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69966-pension-question-cessation-of-employer-contributions/</loc>
  <lastmod>2022-12-06T04:10:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69965-question-regarding-termination-of-cash-balance-plan/</loc>
  <lastmod>2022-12-06T15:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69964-purchase-or-distribution-of-annuity-to-annuitantparticipant-in-plan-termination/</loc>
  <lastmod>2022-12-02T15:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69963-theft-of-ira-assets-settlement/</loc>
  <lastmod>2022-12-03T19:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
