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  <lastmod>2005-10-14T17:15:18+00:00</lastmod>
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 <url>
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  <lastmod>2003-11-25T16:10:14+00:00</lastmod>
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 <url>
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  <lastmod>2003-10-20T21:35:44+00:00</lastmod>
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  <lastmod>2003-10-08T15:22:07+00:00</lastmod>
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  <lastmod>2003-10-01T20:21:41+00:00</lastmod>
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  <lastmod>2003-10-02T15:57:18+00:00</lastmod>
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  <lastmod>2003-10-02T18:12:35+00:00</lastmod>
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  <lastmod>2003-10-02T17:27:34+00:00</lastmod>
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  <lastmod>2003-10-01T16:20:43+00:00</lastmod>
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  <lastmod>2003-10-01T16:10:19+00:00</lastmod>
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  <lastmod>2003-10-02T05:13:43+00:00</lastmod>
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  <lastmod>2003-10-23T18:46:08+00:00</lastmod>
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  <lastmod>2003-10-01T14:17:48+00:00</lastmod>
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 <url>
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  <lastmod>2003-10-02T12:37:33+00:00</lastmod>
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  <lastmod>2003-10-01T12:40:23+00:00</lastmod>
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  <lastmod>2003-09-30T21:22:12+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21488-what-can-employers-offer-to-medicare-eligible-employees-who-opt-out-of-group-health-plan/</loc>
  <lastmod>2003-09-30T21:14:08+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21483-could-a-collective-trust-fund-of-a-bank-hold-individual-group-annuity-contracts/</loc>
  <lastmod>2004-09-01T15:49:27+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21482-ok-to-only-offer-section-125-accounts-only-to-salaried-employees-not-the-hourly-employees/</loc>
  <lastmod>2003-10-01T14:11:56+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21480-remedial-amendment-period-for-403b-plans/</loc>
  <lastmod>2003-09-30T21:49:27+00:00</lastmod>
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  <lastmod>2003-10-01T20:25:04+00:00</lastmod>
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  <lastmod>2003-09-30T18:58:32+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21476-frog-humor-especially-for-yukon-unless-the-last-bad-joke-killed-him/</loc>
  <lastmod>2003-10-03T19:58:27+00:00</lastmod>
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  <lastmod>2004-01-13T18:09:45+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21474-is-100-match-on-first-4-fully-vested-an-enhanced-matching-formula-for-safe-harbor-purposes/</loc>
  <lastmod>2003-09-30T20:10:53+00:00</lastmod>
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 <url>
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  <lastmod>2003-09-30T17:21:50+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21472-are-the-proposed-regs-on-deemed-iras-issued-5202003-the-latest-guidance-we-have/</loc>
  <lastmod>2003-09-30T18:59:36+00:00</lastmod>
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  <lastmod>2003-09-30T16:34:05+00:00</lastmod>
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  <lastmod>2003-09-30T17:22:36+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21469-self-employed-compensation-and-employer-deduction/</loc>
  <lastmod>2003-09-30T18:10:13+00:00</lastmod>
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  <lastmod>2003-09-30T17:37:47+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21467-discrimination-testing-under-self-insured-medical-plan-ok-to-count-both-w-2-and-1099-pay-in-determining-the-highest-paid-25-percent-of-all-employees/</loc>
  <lastmod>2003-09-30T21:45:21+00:00</lastmod>
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 <url>
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  <lastmod>2003-09-30T19:04:32+00:00</lastmod>
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  <lastmod>2003-09-30T19:07:00+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21464-ok-to-shift-a-percent-or-two-from-the-acp-test-to-help-pass-the-adp-test/</loc>
  <lastmod>2009-02-09T16:57:58+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21463-how-to-handle-funds-of-missing-beneficiary-participant-died-15-years-ago/</loc>
  <lastmod>2003-10-01T13:52:09+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21462-schedule-h-line-4i-assets-held-attachment-how-to-determine-the-cost-of-assets-if-the-assets-are-with-a-mutual-fund-company-such-as-mfs/</loc>
  <lastmod>2003-09-30T14:43:31+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21460-is-it-legal-in-calif-for-employees-to-enroll-in-a-group-health-plan-completely-through-a-companys-intranet-system/</loc>
  <lastmod>2003-09-30T20:19:24+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21459-bond-question-non-qualifying-assets-are-more-than-50-of-total-trust/</loc>
  <lastmod>2003-09-30T23:02:23+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/21458-how-do-you-fix-a-411b-violation/</loc>
  <lastmod>2003-10-02T20:13:30+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/21457-who-pays-for-esop-termination-process/</loc>
  <lastmod>2003-10-02T15:15:33+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21456-correction-of-asg-problem-failed-to-include-eligible-employees-probably-fails-discrimination-testing/</loc>
  <lastmod>2003-09-30T00:04:12+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21455-could-a-banks-collective-trust-fund-hold-individual-group-annuity-contracts-for-multiple-employers/</loc>
  <lastmod>2003-09-29T17:10:29+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21454-5500-due-on-101503-any-more-extensions-available/</loc>
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  <loc>https://benefitslink.com/boards/topic/21453-whats-difference-between-multiemployer-and-multiple-employer-plans/</loc>
  <lastmod>2003-10-09T13:34:06+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21452-reimbursement-of-health-insurance-premiums-for-individual-policies/</loc>
  <lastmod>2003-10-12T02:05:34+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21450-is-purchase-land-for-primary-residence-permitted-as-a-hardship-withdrawal/</loc>
  <lastmod>2003-10-08T16:10:47+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21449-failure-to-take-required-minimum-distribution/</loc>
  <lastmod>2003-09-29T14:16:04+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21448-whether-a-fee-for-processing-a-lump-sum-is-part-of-the-taxable-amount-or-does-it-occur-prior-to-distribution-and-hence-should-not-be-taxable/</loc>
  <lastmod>2003-09-29T15:47:03+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21447-safe-harbor-match/</loc>
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  <loc>https://benefitslink.com/boards/topic/21446-is-a-one-person-self-employed-defined-benefit-plan-subject-to-required-quarterly-contributions/</loc>
  <lastmod>2003-09-30T15:05:23+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21445-anyone-have-a-survey-to-determine-how-much-participation-there-would-be-for-a-proposed-401k-plan/</loc>
  <lastmod>2003-09-29T06:32:28+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21443-taxing-distribution-of-less-than-account-balance-includes-pre-tax-and-after-tax-contributions/</loc>
  <lastmod>2003-09-29T17:50:23+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21442-how-does-a-non-participant-go-about-researching-the-details-of-a-specific-401k-plan/</loc>
  <lastmod>2003-10-03T13:44:48+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21440-participant-retires-from-db-plan-with-qjsa-then-divorces-former-spouses-survivor-benefit-is-lost/</loc>
  <lastmod>2003-12-16T15:01:58+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21439-can-a-company-force-hces-in-middle-mgt-to-limit-contributions-so-that-the-plan-will-pass-testing-while-allowing-upper-mgmt-to-take-full-advantage-of-contribution-limits-they-are-paid-enough-to-max/</loc>
  <lastmod>2003-10-14T19:46:13+00:00</lastmod>
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 <url>
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  <lastmod>2003-09-29T17:16:31+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21437-incorrectly-included-401k-participant-not-21-until-recently-how-to-fix/</loc>
  <lastmod>2003-09-27T20:37:22+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21436-deferrals-supposed-to-be-suspended-for-12-months-after-hardship-distribution-but-4-months-after-the-distribution-he-starts-deferring-again-trouble/</loc>
  <lastmod>2003-09-26T19:19:07+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21435-taxation-of-domestic-partner-health-coverage-where-dp-is-one-of-several-dependents/</loc>
  <lastmod>2003-09-26T18:19:42+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21434-help-me-understand-corbels-document-regarding-distributions/</loc>
  <lastmod>2003-09-29T13:03:05+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21433-how-is-participant-taxed-when-shares-sold-to-employer-per-mandatory-put-option/</loc>
  <lastmod>2003-10-01T16:09:07+00:00</lastmod>
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  <lastmod>2003-09-30T14:58:34+00:00</lastmod>
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  <lastmod>2003-09-26T17:04:32+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21430-rev-rul-58-230-says-a-participant-can-get-in-service-withdrawal-if-he-incurs-a-6-month-suspension-from-participation-still-in-effect/</loc>
  <lastmod>2003-09-26T22:21:24+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21429-any-requirement-to-have-a-medical-conversion-plan-for-people-who-have-exhaused-their-cobra-months/</loc>
  <lastmod>2003-09-27T08:15:35+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21428-need-403b-elective-deferral-limits-from-1973-to-1994/</loc>
  <lastmod>2003-09-26T19:33:01+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21427-what-is-the-5500-filing-deadline-for-nonprofits-on-extension/</loc>
  <lastmod>2003-09-25T21:38:41+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/21426-guidance-on-distributable-events/</loc>
  <lastmod>2003-10-07T16:42:37+00:00</lastmod>
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  <lastmod>2003-09-26T21:36:33+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21424-loan-rollover-and-new-loan/</loc>
  <lastmod>2003-09-25T20:29:14+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21423-should-a-sponsor-obtain-a-board-resolution-for-its-profit-sharing-contribution/</loc>
  <lastmod>2003-09-25T22:20:03+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21422-i-added-20-extra-to-last-years-roth-ira-contribution-2002-that-i-now-need-to-push-onto-this-years-contribution-2003/</loc>
  <lastmod>2003-09-25T20:19:42+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21421-chapter-13-bankruptcy-can-an-employee-still-contribute-to-the-plan-as-well-as-make-loan-payments/</loc>
  <lastmod>2003-09-26T21:55:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21420-wont-condoms-now-be-considered-a-reimburseable-expense/</loc>
  <lastmod>2003-10-02T15:58:51+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21419-can-employer-make-me-take-my-401k-account-in-cash-over-5000-but-all-rollover-money/</loc>
  <lastmod>2003-09-26T21:57:06+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21418-possible-to-requestreceive-specific-plan-provision-approval-to-be-included-in-irs-favorable-letter/</loc>
  <lastmod>2003-09-30T14:09:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21417-calendar-year-plan-terminating-as-of-9302003-has-a-last-day-of-the-plan-year-employment-requirement-for-allocations-top-heavy-minimum-contribution-required/</loc>
  <lastmod>2003-09-30T19:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21416-how-to-handle-unexpected-receipt-of-demutualization-funds-db-plan-already-terminated/</loc>
  <lastmod>2003-09-26T14:26:11+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21415-sponsor-did-not-fully-fund-the-profit-sharing-contribution-deduction-shown-on-2001-tax-return-how-to-handle-2001-allocation-report/</loc>
  <lastmod>2003-09-26T14:54:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21414-legislative-andor-regulatory-wish-list-regarding-qdro-administration/</loc>
  <lastmod>2003-09-25T15:25:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21413-benefitslink-nondiscrimination-qa-5-isnt-it-wrong/</loc>
  <lastmod>2003-09-25T17:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21412-can-an-employer-amend-a-profit-sharing-plan-midway-through-a-given-plan-year-to-add-a-last-day-of-the-year-employment-requirement-as-a-condition-for-receiving-a-profit-sharing-contribution/</loc>
  <lastmod>2003-09-25T15:42:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21411-tax-sheltered-annuities-with-both-employer-and-employee-contributions-what-are-the-testing-and-filing-requirements/</loc>
  <lastmod>2003-09-25T18:58:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21410-irrevocable-waivers-for-members-of-religious-sect/</loc>
  <lastmod>2003-09-25T11:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21409-for-section-404-purposes-any-difference-between-nondeducted-contributions-and-nondeductible-contributions/</loc>
  <lastmod>2003-09-25T15:21:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21408-irs-disallowing-a-deduction-taken-for-year-of-deposit-although-required-for-previous-year/</loc>
  <lastmod>2003-09-25T15:52:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21407-change-of-control-280gwar-stories/</loc>
  <lastmod>2003-09-30T19:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21406-whats-best-retirement-vehicle-for-this-schedule-c-participant-uni-k-or-traditional-profit-sharing-plan/</loc>
  <lastmod>2003-10-17T22:12:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21405-electing-church-plan-submission/</loc>
  <lastmod>2003-09-24T19:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21404-plan-amendment-to-allow-a-retiree-in-pay-status-to-elect-another-form-of-distribution/</loc>
  <lastmod>2003-09-24T22:01:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21403-isabel-extend-gust-deadline/</loc>
  <lastmod>2003-10-01T02:39:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21402-age-weighted-ps-plan-does-this-plan-design-satisfy-gradual-age-or-service-schedule-requirement/</loc>
  <lastmod>2003-09-25T09:43:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21401-can-summary-annual-reports-be-delivered-with-paychecks-rather-than-via-us-mail/</loc>
  <lastmod>2003-09-24T18:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21399-whats-remedial-amendment-period-deadline-for-403b-plan/</loc>
  <lastmod>2003-09-24T21:51:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21398-reporting-reversion-on-form-5500-multiemployer-plan/</loc>
  <lastmod>2003-09-29T12:55:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21397-how-do-i-become-enrolled-to-practice-before-the-irs/</loc>
  <lastmod>2003-09-24T17:12:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21396-general-question-about-merger/</loc>
  <lastmod>2003-11-05T16:21:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21395-termination-of-multiemployer-plan-where-to-report-on-form-5500-the-asset-reversion-to-the-employers/</loc>
  <lastmod>2003-09-29T15:13:27+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21394-ps-plan-terminated-can-its-funds-be-transferred-to-same-employers-db-plan-without-distribution-election-forms/</loc>
  <lastmod>2003-09-25T09:45:41+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21393-401k-participation-waiver-by-amish-participants-ignore-them-altogether-in-running-tests-or-count-them-as-zeros/</loc>
  <lastmod>2003-09-24T11:39:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21392-schedule-i-for-past-3-years-shows-beginning-of-year-participant-counts-of-106-109-and-114-trouble/</loc>
  <lastmod>2003-09-24T15:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21391-db-plan-benefits-paid-out-of-wrong-but-related-trust-how-can-it-be-corrected/</loc>
  <lastmod>2003-09-24T21:40:40+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21390-providers-demanding-interest-on-healthcare-claims-paid-late-by-health-plan/</loc>
  <lastmod>2003-09-28T22:23:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21389-participants-required-beginning-date-was-4104-but-entire-balance-rolled-into-ira-when-employment-terminated-in-2003-trouble-how-to-fix/</loc>
  <lastmod>2004-03-02T18:22:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21388-esop-cashhow-long-can-it-sit/</loc>
  <lastmod>2003-09-23T20:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21387-partnership-with-a-sarsep-changes-to-s-corp-10103-okay-to-adopt-401k-plan-as-of-10103/</loc>
  <lastmod>2003-10-04T09:05:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21386-erisa-plan-converts-to-a-church-plan-must-the-benefits-that-accrued-while-it-was-an-erisa-plan-be-protected/</loc>
  <lastmod>2003-09-24T17:26:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21384-how-long-must-plan-administrator-retain-a-participants-records-after-the-plan-has-terminated/</loc>
  <lastmod>2003-09-23T21:48:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21383-what-is-partnership-income-for-purposes-of-determining-compensation-for-making-an-employer-simple-ira-contribution/</loc>
  <lastmod>2003-10-23T15:30:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21382-which-gasb-reports-need-to-be-prepared-for-a-governmental-db-plan/</loc>
  <lastmod>2003-09-24T16:03:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21381-getting-an-ira-back-from-a-states-office-of-unclaimed-or-abandoned-property/</loc>
  <lastmod>2003-10-02T18:13:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21380-enrollment-of-child-in-medicaid-a-change-in-family-status/</loc>
  <lastmod>2003-09-24T13:00:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21379-timing-of-distribution-under-409o1b-to-retired-employee/</loc>
  <lastmod>2004-03-28T15:13:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21378-final-catch-up-regulations-in-irs-bulletin-37/</loc>
  <lastmod>2003-09-23T14:07:50+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/21377-deductibility-change-in-corporate-tax-year/</loc>
  <lastmod>2003-09-25T14:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21376-s-corps-health-plan-covers-nonemployee-owners-how-to-charge-them-plan-is-self-insured/</loc>
  <lastmod>2003-09-23T12:56:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21372-cash-balance-plan-termination-how-to-value-participants-accounts-for-distribution-purposes/</loc>
  <lastmod>2003-09-30T19:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21370-corpplan-sponsor-is-owned-by-2-individuals-becomes-partnership-owned-by-the-two-individuals-corps-can-corporations-participate-in-the-partnerships-retirement-plan/</loc>
  <lastmod>2003-09-23T15:07:54+00:00</lastmod>
  <priority>1</priority>
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