<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/21287-filing-requirement-for-excess-contributions/</loc>
  <lastmod>2003-09-16T15:03:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21286-401k-plan-termination/</loc>
  <lastmod>2003-09-16T13:56:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21285-benefit-changes/</loc>
  <lastmod>2003-09-16T13:00:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21284-improper-exclusions-from-comp/</loc>
  <lastmod>2003-09-16T00:02:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21283-worldayworks-2004-annual-conference/</loc>
  <lastmod>2003-09-15T21:18:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21282-annuity-shopping-for-an-individual-reaching-retirement-age-how-to-do/</loc>
  <lastmod>2003-09-24T16:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21281-unfunded-accrued-liability/</loc>
  <lastmod>2003-09-15T19:43:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21280-integrated-allocation-in-profit-sharing-plan-dont-understand-how-the-documents-comp-plus-excess-comp-formula-works/</loc>
  <lastmod>2003-09-26T16:39:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21279-dfvc-unavailable-what-to-do/</loc>
  <lastmod>2003-09-17T22:43:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21278-roth-ira-contributions/</loc>
  <lastmod>2003-09-18T13:11:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21277-fmla/</loc>
  <lastmod>2003-09-16T14:24:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21276-retro-term-of-employee-pd-insurance/</loc>
  <lastmod>2003-09-16T18:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21275-termination-of-ps-plan-in-2003-not-yet-funded-ok-to-start-simple-plan-10103/</loc>
  <lastmod>2004-04-22T05:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21274-income-tax-credit/</loc>
  <lastmod>2003-09-16T01:54:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21273-aircraft-maintenance/</loc>
  <lastmod>2003-09-15T04:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21272-sep-ira-contributions/</loc>
  <lastmod>2003-09-13T22:01:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21271-average-contribution-amounts/</loc>
  <lastmod>2003-09-12T20:43:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21270-average-contribution-amounts/</loc>
  <lastmod>2003-09-15T14:04:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21269-salary-deferral-limit/</loc>
  <lastmod>2003-09-15T19:58:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21267-nua-rollover/</loc>
  <lastmod>2003-09-12T20:39:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21266-in-service-distributions/</loc>
  <lastmod>2003-09-12T20:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21265-final-split-dollar-regs/</loc>
  <lastmod>2026-01-03T19:59:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21264-loan-from-insurance-policy/</loc>
  <lastmod>2003-09-15T22:36:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21263-help-no-time-for-audit-req/</loc>
  <lastmod>2003-09-12T18:50:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21262-qmcso-retroactive-election-change/</loc>
  <lastmod>2003-09-19T20:20:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21261-whats-deadline-for-filing-5500-for-a-short-plan-year/</loc>
  <lastmod>2003-09-17T22:54:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21260-spouse-carve-out/</loc>
  <lastmod>2003-09-12T15:21:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21259-qmcso-retroactive-election-change/</loc>
  <lastmod>2003-09-12T15:15:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21258-loan-as-investment-in-db-plan/</loc>
  <lastmod>2003-09-16T22:25:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21257-subrogation-issues/</loc>
  <lastmod>2003-09-17T00:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21256-do-amounts-contributed-as-catch-up-contributions-to-a-simple-ira-affect-the-ability-to-make-catch-up-contributions-to-the-plan-of-another-employer-such-as-a-401k-or-403b/</loc>
  <lastmod>2003-09-17T20:56:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21255-402g-failure/</loc>
  <lastmod>2003-09-12T14:52:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21254-off-topic-september-11/</loc>
  <lastmod>2003-09-12T06:43:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21253-in-service-non-hardship-withdrawals/</loc>
  <lastmod>2003-09-11T23:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21252-what-limits-need-to-be-pro-rata-for-our-401k-plans-first-short-plan-year/</loc>
  <lastmod>2003-09-17T11:49:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21251-plan-vs-settlor-expenses/</loc>
  <lastmod>2003-09-13T18:48:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21250-need-hr-online-learning-resources/</loc>
  <lastmod>2003-09-11T21:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21249-db-document-restatement/</loc>
  <lastmod>2003-10-22T17:34:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21248-schedule-ssa/</loc>
  <lastmod>2003-09-11T20:27:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21247-sep-ira-coverage/</loc>
  <lastmod>2003-09-11T19:05:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21246-coverage-testing/</loc>
  <lastmod>2003-09-12T15:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21245-catch-up/</loc>
  <lastmod>2003-10-16T11:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21244-ugh-bad-pun/</loc>
  <lastmod>2003-09-11T17:46:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21243-real-estate-in-db-plan/</loc>
  <lastmod>2003-09-19T15:06:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21242-1099-r-or-w-2/</loc>
  <lastmod>2003-09-18T19:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21241-beyond-cobra/</loc>
  <lastmod>2003-09-12T17:47:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21240-adpacp-testing-otherwise-excludables/</loc>
  <lastmod>2003-09-12T19:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21239-effective-date-of-spun-off-plan/</loc>
  <lastmod>2003-09-11T11:33:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21238-past-service-credit/</loc>
  <lastmod>2003-09-15T15:37:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21237-excise-tax-on-nondeductible-contributions/</loc>
  <lastmod>2003-09-12T12:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21236-various-questions-in-affiliated-service-group-situation-interlocking-law-firms/</loc>
  <lastmod>2003-09-26T14:54:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21235-forfeitures/</loc>
  <lastmod>2003-09-10T21:12:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21234-status-change-and-consistency-rule/</loc>
  <lastmod>2003-09-10T23:42:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21233-plan-loan-question/</loc>
  <lastmod>2003-09-10T20:21:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21232-5305-sep-ps-plan/</loc>
  <lastmod>2003-09-10T18:24:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21231-conversion-of-db-to-dc-plan/</loc>
  <lastmod>2003-09-10T20:01:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21230-canadian-same-sex-marriages/</loc>
  <lastmod>2003-09-10T18:13:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21229-residence-overseas-iras-and-roth-iras/</loc>
  <lastmod>2005-09-22T17:00:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21228-participate-in-ps-plan/</loc>
  <lastmod>2003-09-15T23:36:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21227-minimum-funding/</loc>
  <lastmod>2003-09-11T01:23:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21226-rollovers-between-spouses/</loc>
  <lastmod>2003-09-10T23:00:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21225-buyback-of-pre-414h-service/</loc>
  <lastmod>2003-09-09T22:21:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21224-401k-deferral-deadline-for-self-employed/</loc>
  <lastmod>2004-12-09T17:08:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21223-mandatory-contributions/</loc>
  <lastmod>2003-09-10T18:30:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21222-sep-investments/</loc>
  <lastmod>2003-09-10T01:27:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21221-summary-plan-descriptionplan-document/</loc>
  <lastmod>2003-09-10T16:02:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21220-cafeteria-plan-restatement/</loc>
  <lastmod>2003-09-09T22:30:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21219-standard-definition/</loc>
  <lastmod>2003-09-09T23:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21218-permitted-investments/</loc>
  <lastmod>2003-09-12T05:53:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21217-401k-transfer-to-new-provider/</loc>
  <lastmod>2003-09-09T18:16:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21216-loans/</loc>
  <lastmod>2003-09-09T18:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21215-lost-wage-window/</loc>
  <lastmod>2003-09-09T15:37:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21214-plan-sponsor-and-affiliated-service-grps-segregate/</loc>
  <lastmod>2003-09-09T14:57:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21213-hces-opt-out-of-sfe-harbor-match/</loc>
  <lastmod>2003-09-09T14:01:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21212-small-plan-audit-waiver/</loc>
  <lastmod>2003-09-15T20:37:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21211-aggregating-adpacp-test/</loc>
  <lastmod>2003-09-09T16:30:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21210-provider-billing-practices-for-office-visits/</loc>
  <lastmod>2003-09-11T02:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21209-change-in-election/</loc>
  <lastmod>2003-09-10T12:36:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21208-conversion-of-0-mpp-to-psp/</loc>
  <lastmod>2003-09-09T18:17:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21207-futa-withholding/</loc>
  <lastmod>2003-09-09T17:43:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21206-futa-withholding/</loc>
  <lastmod>2003-09-09T17:58:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21205-actuarial-resource/</loc>
  <lastmod>2003-09-08T22:26:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21204-457401k/</loc>
  <lastmod>2003-09-08T19:52:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21203-rehires/</loc>
  <lastmod>2003-09-08T19:44:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21202-hce-deferral-never-contributed/</loc>
  <lastmod>2003-09-10T14:25:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21201-adp-refunds/</loc>
  <lastmod>2003-09-08T19:49:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21200-establish-plan-with-a-rollover-only/</loc>
  <lastmod>2003-09-09T20:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21199-401a-plan/</loc>
  <lastmod>2003-09-08T20:13:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21198-nonchurch-entity-becomes-participant-in-church-plan-merges-funds-into-the-church-plans-trust-fund-what-effect/</loc>
  <lastmod>2003-11-18T16:52:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21197-catch-up-contributions/</loc>
  <lastmod>2003-09-08T20:14:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21196-hardship-distribution/</loc>
  <lastmod>2003-09-12T16:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21195-sar-for-merging-plans/</loc>
  <lastmod>2003-09-09T14:00:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21194-copy-of-dist-liability/</loc>
  <lastmod>2003-09-09T17:22:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21193-school-districts-liability-plans/</loc>
  <lastmod>2003-09-08T07:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21192-adp-correction/</loc>
  <lastmod>2003-09-08T12:37:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21191-conduit-ira/</loc>
  <lastmod>2003-09-08T12:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21190-health-insurance-change/</loc>
  <lastmod>2003-09-08T13:11:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21189-fasb-87/</loc>
  <lastmod>2005-08-03T13:56:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21188-service-of-process/</loc>
  <lastmod>2004-04-29T15:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21187-qdro-policy-provisions/</loc>
  <lastmod>2003-09-08T21:30:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21186-compensation-for-sole-proprietor/</loc>
  <lastmod>2003-09-11T01:27:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21185-rehires/</loc>
  <lastmod>2003-09-05T21:33:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21184-participant-certification-language/</loc>
  <lastmod>2003-09-08T13:17:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21183-preparing-irs-form-5500/</loc>
  <lastmod>2003-09-08T20:31:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21182-ms-word-version-of-rev-proc-2003-44/</loc>
  <lastmod>2003-09-09T12:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21181-dvfc/</loc>
  <lastmod>2003-09-05T19:21:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21180-sec-125-weight-loss-programs/</loc>
  <lastmod>2003-09-05T21:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21178-hardship-distribution/</loc>
  <lastmod>2003-09-05T16:51:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21177-mandated-use-of-voucherspurchase-cards/</loc>
  <lastmod>2003-11-14T14:58:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21176-safe-harbor/</loc>
  <lastmod>2003-09-05T18:04:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21175-deemed-iras/</loc>
  <lastmod>2004-07-29T19:16:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21174-retroactive-annuity-starting-date/</loc>
  <lastmod>2003-09-05T15:06:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21173-simple-ira-non-elective-contribution-and-match/</loc>
  <lastmod>2003-09-05T19:44:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21172-1996-form-5500/</loc>
  <lastmod>2003-09-05T16:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21171-simple-401k/</loc>
  <lastmod>2003-09-05T14:26:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21170-403b-protected-benefits/</loc>
  <lastmod>2021-03-15T20:52:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21169-your-experiences-with-the-relius-internetweb-module/</loc>
  <lastmod>2003-09-22T12:52:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21168-404-deduction-limits-with-a-llp/</loc>
  <lastmod>2003-09-04T21:18:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21167-bankruptcy/</loc>
  <lastmod>2003-09-04T21:22:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21166-rra-98-cra/</loc>
  <lastmod>2003-09-05T01:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21165-401k-distributions-upon-death/</loc>
  <lastmod>2003-09-04T19:02:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21164-hce-only-merp/</loc>
  <lastmod>2003-09-04T18:13:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21163-termination-of-an-underfunded-db-plan/</loc>
  <lastmod>2003-09-04T22:14:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21161-otc-claims/</loc>
  <lastmod>2003-09-05T13:42:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21160-3-non-elective-contr/</loc>
  <lastmod>2003-09-05T12:58:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21159-variable-rate-premiums/</loc>
  <lastmod>2003-09-05T12:36:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21158-assignment-of-plan-loan/</loc>
  <lastmod>2003-09-22T19:01:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21157-temp-employees-hired-full-time/</loc>
  <lastmod>2003-09-04T17:16:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21156-can-we-provide-benefits-for-part-time-employees-but-not-all-part-time-employees/</loc>
  <lastmod>2003-09-10T12:23:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21155-return-of-loan-payments-after-filing-ch-13-bk/</loc>
  <lastmod>2003-09-05T14:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21154-over-the-counter-medications-what-to-use-as-3rd-party-substantiation/</loc>
  <lastmod>2003-09-26T18:42:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21153-vcp-simple-ira-plan-compliance-statement-issued/</loc>
  <lastmod>2003-09-04T04:58:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21152-401k-plans/</loc>
  <lastmod>2003-09-04T13:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21151-definition-of-employee-for-90-test/</loc>
  <lastmod>2003-09-18T18:59:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21150-summary-annual-report-distribution/</loc>
  <lastmod>2003-09-04T15:45:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21149-meaningful-benefit/</loc>
  <lastmod>2003-09-04T12:42:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21148-segregating-a-fixed-amt-calcs/</loc>
  <lastmod>2003-09-04T22:46:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21147-late-5500ez/</loc>
  <lastmod>2003-09-04T19:16:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21146-tuition-for-masters-degrees/</loc>
  <lastmod>2003-09-16T17:09:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21145-fsa-plan-administrative-fees/</loc>
  <lastmod>2003-09-08T12:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21144-bad-boy-clause/</loc>
  <lastmod>2003-09-05T17:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21143-proposal-software/</loc>
  <lastmod>2003-09-03T21:01:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21142-control-group-testing/</loc>
  <lastmod>2003-09-03T17:43:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21141-loan-repayments/</loc>
  <lastmod>2004-03-11T16:58:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21140-key-employee-due-to-attribution/</loc>
  <lastmod>2003-09-04T19:08:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21139-minimum-age-for-db-plans/</loc>
  <lastmod>2003-09-03T17:15:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21138-401k-written-plan-document/</loc>
  <lastmod>2003-09-03T17:32:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21137-distribution-checks-never-cashed-but-1099-r-issued-in-2001-reissued-in-2002-when-participants-found-taxable-to-participant-in-2001/</loc>
  <lastmod>2003-09-29T21:24:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21136-can-we-retroactively-amend-during-amendment-period/</loc>
  <lastmod>2003-09-03T13:20:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21135-distributions-from-ira-to-trust/</loc>
  <lastmod>2003-09-13T21:55:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21134-master-trust-reference-material/</loc>
  <lastmod>2003-09-04T15:40:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21133-controlled-group/</loc>
  <lastmod>2003-09-04T03:27:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21132-disqualified-veba/</loc>
  <lastmod>2003-09-18T18:44:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21131-health-insurance-premium-increase/</loc>
  <lastmod>2003-09-03T00:17:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21130-social-security-and-medicare-taxlump-sum-distrib/</loc>
  <lastmod>2003-09-02T19:00:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21129-attribution/</loc>
  <lastmod>2003-09-02T21:45:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21128-questions-about-assumptions-used-by-multiemployer-pension-plans-in-determining-employer-withdrawal-liability/</loc>
  <lastmod>2003-09-27T14:55:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21127-hardship-withdrawal/</loc>
  <lastmod>2003-09-04T19:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21126-discrimination-issues/</loc>
  <lastmod>2003-09-04T13:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21125-collection-of-obligations-under-a-mewa/</loc>
  <lastmod>2003-09-18T19:13:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21123-transfering-money-from-abroad/</loc>
  <lastmod>2003-09-02T16:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21122-slimbrowser/</loc>
  <lastmod>2003-09-09T16:56:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21121-403b-and-401k/</loc>
  <lastmod>2003-09-03T16:09:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21120-corp-deduction-on-2002-contribution/</loc>
  <lastmod>2003-09-02T16:09:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21119-pbgc-coverage/</loc>
  <lastmod>2003-09-01T16:23:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21118-prohibited-transaction/</loc>
  <lastmod>2004-08-25T17:38:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21117-multiemployer-pensin-plan-withdrawals/</loc>
  <lastmod>2003-08-30T23:44:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21116-different-contribution-rates-per-division/</loc>
  <lastmod>2003-09-02T14:41:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21115-cobra-and-an-asset-sale/</loc>
  <lastmod>2003-08-29T18:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21114-aggregation-401k/</loc>
  <lastmod>2003-08-29T18:35:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21113-merger-of-401k-plans-mid-year/</loc>
  <lastmod>2003-08-29T16:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21112-cobra/</loc>
  <lastmod>2003-08-29T17:23:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21111-top-heavy-testing-wrollovers/</loc>
  <lastmod>2003-09-03T16:36:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21110-irs-submission/</loc>
  <lastmod>2003-09-02T14:47:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21109-discriminatory-premiums/</loc>
  <lastmod>2003-08-30T09:03:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21108-unrelated-business-taxable-income/</loc>
  <lastmod>2003-09-08T12:36:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21107-unrelated-business-taxable-income/</loc>
  <lastmod>2003-09-01T19:37:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21106-multiple-employer-plan-restatement/</loc>
  <lastmod>2003-08-28T23:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21105-safe-harbor/</loc>
  <lastmod>2003-08-28T22:35:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21104-adp-and-fiscal-year/</loc>
  <lastmod>2003-08-29T14:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21103-is-a-new-1024-required/</loc>
  <lastmod>2003-09-18T18:33:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21102-whos-required-to-receive-minimum-alloc-gateway/</loc>
  <lastmod>2003-08-28T20:30:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21101-delinquent-employer-contribution/</loc>
  <lastmod>2003-08-28T20:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21100-reimbursable-expense/</loc>
  <lastmod>2003-09-02T12:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21099-pre-retirement-death-benefits/</loc>
  <lastmod>2003-08-28T22:30:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21098-repayment-of-distribution-forfeiture-restoration/</loc>
  <lastmod>2004-05-12T16:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21097-gust-deadline/</loc>
  <lastmod>2003-08-28T19:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21096-uni-k-for-a-partner-in-partnership/</loc>
  <lastmod>2003-08-29T11:04:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21095-new-safe-harbor-401k/</loc>
  <lastmod>2003-08-28T16:30:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21094-the-dreaded-aap/</loc>
  <lastmod>2003-08-28T22:40:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21093-profit-sharing-as-a-top-heavy-contrib/</loc>
  <lastmod>2003-08-28T17:05:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21092-re-issuance-of-plan-distributions/</loc>
  <lastmod>2003-08-28T19:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21091-403b-rollover-to-401k-plan/</loc>
  <lastmod>2003-08-28T14:11:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21090-distribution-of-annuity-contract/</loc>
  <lastmod>2003-08-28T16:20:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21089-determine-value-in-land-at-time-of-death/</loc>
  <lastmod>2003-08-28T01:58:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21088-403b-rmd-question/</loc>
  <lastmod>2003-09-08T18:38:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21087-does-this-constitute-a-controlled-group/</loc>
  <lastmod>2003-08-28T20:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21086-withdrawal-of-rollover/</loc>
  <lastmod>2003-08-28T12:55:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21085-c-corp-to-s-corp/</loc>
  <lastmod>2003-08-27T20:25:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21084-professional-ethics-for-attorneys/</loc>
  <lastmod>2003-08-27T21:19:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21083-db-accountants-report-rules/</loc>
  <lastmod>2003-08-28T12:47:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21082-hra-model-document/</loc>
  <lastmod>2003-08-28T13:53:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21081-confused-about-coverage-testing/</loc>
  <lastmod>2003-08-28T12:56:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21080-pension-benefit-payout/</loc>
  <lastmod>2003-08-27T17:22:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21079-top-heavy/</loc>
  <lastmod>2003-08-27T20:56:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21078-imputing-disparity/</loc>
  <lastmod>2003-08-28T20:31:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21077-hces-and-403b-plans/</loc>
  <lastmod>2003-09-19T21:07:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21076-beneficiary-under-404a7/</loc>
  <lastmod>2003-08-28T15:51:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21075-suspension-of-401k-contributions/</loc>
  <lastmod>2003-08-27T20:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21074-aspa-national-conference/</loc>
  <lastmod>2003-08-28T20:27:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21073-401-k-control-group-issue/</loc>
  <lastmod>2003-08-27T16:06:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21072-2003-415-limits/</loc>
  <lastmod>2003-08-28T15:05:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21071-church-plan-gust-rap/</loc>
  <lastmod>2003-08-27T14:20:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21070-investment-adviser-fees/</loc>
  <lastmod>2003-08-27T13:55:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21069-is-it-proper-for-an-investment-adviser-to-a-multiemployer-pension-fund-to-collect-an-annual-fee-from-the-fund-while-receiving-commissions-on-sales-to-the-fund/</loc>
  <lastmod>2003-09-23T15:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21068-minimum-deferral-requirement-allowed/</loc>
  <lastmod>2003-08-27T16:20:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21067-brain-cramp-cash-balance-and-current-liability/</loc>
  <lastmod>2003-08-27T14:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21066-unusual-401k-loan-issue/</loc>
  <lastmod>2003-08-27T18:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21065-eligibility-for-sec-125-vs-underlying-benefits/</loc>
  <lastmod>2003-09-03T16:40:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21064-tsp-distribution/</loc>
  <lastmod>2003-08-27T20:10:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21063-any-gustegtrra-remedial-amendment-period-for-non-electing-church-plans/</loc>
  <lastmod>2003-08-26T21:06:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21062-105h-discrimination-question/</loc>
  <lastmod>2003-08-26T20:51:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21061-dental-insurance-premiums/</loc>
  <lastmod>2003-08-27T19:35:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21060-alternate-payee-dies-before-dro-corrected/</loc>
  <lastmod>2003-08-26T23:54:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21059-deductible-contributions/</loc>
  <lastmod>2003-08-28T21:08:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21058-er-wanting-to-stop-contribution/</loc>
  <lastmod>2003-08-29T12:15:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21056-457-e-11-losaps/</loc>
  <lastmod>2003-09-05T14:24:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21055-participant-loan-age-limit/</loc>
  <lastmod>2003-08-29T11:34:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21054-defined-benefit-plans-including-412i-plans/</loc>
  <lastmod>2003-08-27T13:01:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21053-mp-merged-into-ps-plan/</loc>
  <lastmod>2003-08-26T20:20:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21052-5000-force-out/</loc>
  <lastmod>2003-08-26T20:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21051-safe-harbor-question/</loc>
  <lastmod>2003-08-28T12:52:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21050-403b/</loc>
  <lastmod>2012-08-21T21:33:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21049-disability-imputed-income/</loc>
  <lastmod>2003-09-18T20:32:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21048-plan-amendment-to-change-part-and-term-dates/</loc>
  <lastmod>2003-08-26T16:38:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21047-fully-insured-multiemployer-health-plan/</loc>
  <lastmod>2003-08-26T15:10:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21046-401k-safe-harbor-hardship-withdrawals/</loc>
  <lastmod>2003-08-26T13:20:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21045-mrs-jones/</loc>
  <lastmod>2003-08-26T12:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21044-prorated-benefit-accruals-in-plan-terminations/</loc>
  <lastmod>2003-08-27T13:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21043-calculation-of-dfvc-late-filing-penalty/</loc>
  <lastmod>2003-08-27T20:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21042-audit-questions/</loc>
  <lastmod>2004-03-12T22:20:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21041-discrimination-tests-hce-definitions/</loc>
  <lastmod>2004-01-17T19:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21040-finge-benefit-plan-count/</loc>
  <lastmod>2003-08-25T18:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21039-software-with-flexcards/</loc>
  <lastmod>2003-08-26T13:24:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21038-cobra-vs-state-law/</loc>
  <lastmod>2003-08-25T19:07:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21037-prohibited-transaction/</loc>
  <lastmod>2003-08-26T16:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21036-late-contributions-6621a2-tax-rate/</loc>
  <lastmod>2003-08-26T20:23:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21035-30-day-advanced-notice/</loc>
  <lastmod>2003-08-26T15:27:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21034-peo-distribution/</loc>
  <lastmod>2003-08-25T19:36:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21033-employer-contribution-limiting-covered-expenses/</loc>
  <lastmod>2003-08-30T16:39:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21032-trading-errors/</loc>
  <lastmod>2003-08-26T15:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21031-5500-disclosure/</loc>
  <lastmod>2003-08-25T21:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21030-dissolving-sponsor/</loc>
  <lastmod>2003-08-26T12:57:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21029-dcdb-survey-information/</loc>
  <lastmod>2003-08-25T12:30:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21028-non-deductible-contribution/</loc>
  <lastmod>2003-08-24T01:28:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21027-prepaid-legal/</loc>
  <lastmod>2003-08-23T16:41:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21025-rollover-ira-and-egtrra/</loc>
  <lastmod>2003-08-25T20:25:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21024-multiple-457-plans/</loc>
  <lastmod>2003-08-22T21:38:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21023-slow-down-for-pick-ups/</loc>
  <lastmod>2003-08-22T20:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21022-top-heavy-vesting/</loc>
  <lastmod>2003-08-23T18:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21021-distribute-or-transfer/</loc>
  <lastmod>2003-08-22T19:47:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21019-qdro-after-participant-retires/</loc>
  <lastmod>2003-08-25T18:39:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21018-conduit-ira-into-401k/</loc>
  <lastmod>2003-08-22T19:04:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21017-rollover-ira-into-401k-plan/</loc>
  <lastmod>2003-08-23T01:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21016-sell-of-division/</loc>
  <lastmod>2003-08-22T17:40:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21015-disability-benefits-taxation/</loc>
  <lastmod>2003-08-28T00:45:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21014-peos/</loc>
  <lastmod>2003-08-23T16:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21013-can-a-traditional-defined-benefit-plan-be-converted-to-a-412i/</loc>
  <lastmod>2004-02-13T19:02:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21012-determination-letter/</loc>
  <lastmod>2003-08-22T15:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21011-erisa-reg-re-suspension-of-benefits/</loc>
  <lastmod>2003-08-22T21:44:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21010-ins-cash-value-reported-on-the-5500/</loc>
  <lastmod>2003-08-26T19:10:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21009-new-business-first-plan-year/</loc>
  <lastmod>2022-06-29T16:01:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21008-chapters-6-7/</loc>
  <lastmod>2003-08-25T14:04:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21007-abt-for-410b-crtst-for-401a4/</loc>
  <lastmod>2003-08-22T11:25:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21006-florida-small-group-insurance/</loc>
  <lastmod>2003-08-22T13:43:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21005-blackout-notice/</loc>
  <lastmod>2003-08-22T15:47:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21004-5500-required-for-mpsep-over-100m/</loc>
  <lastmod>2003-08-21T23:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21003-is-sep-a-plan-for-5500-100000-rule/</loc>
  <lastmod>2003-08-22T23:12:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21002-groups/</loc>
  <lastmod>2003-08-22T20:16:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21001-what-does-this-mean/</loc>
  <lastmod>2003-08-22T12:30:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/21000-common-ownership-issue/</loc>
  <lastmod>2003-08-25T15:37:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20999-shifting-elective-deferrals-to-the-acp-test/</loc>
  <lastmod>2003-08-21T20:14:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20998-403b-precludes-ira-contributions/</loc>
  <lastmod>2003-08-26T13:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20997-non-erisa-plan-restated-as-erisa-plan/</loc>
  <lastmod>2003-09-15T19:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20996-beneficiary-designations/</loc>
  <lastmod>2003-08-21T20:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20995-mistake-of-fact/</loc>
  <lastmod>2003-08-22T10:50:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20994-request-to-waive-all-late-filing-fees/</loc>
  <lastmod>2003-08-21T16:14:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20993-termination-of-enrolled-actuary/</loc>
  <lastmod>2003-08-22T15:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20992-sfas-87-and-132/</loc>
  <lastmod>2003-09-17T12:20:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20991-controlled-group-termination-of-employee/</loc>
  <lastmod>2003-08-22T18:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20990-adp-test-new-plan-spin-off/</loc>
  <lastmod>2003-08-26T15:25:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20989-top-heavy-safe-harbor-cross-tested/</loc>
  <lastmod>2003-08-21T20:23:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20988-coverage-testing-in-the-year-of-an-open-enrollment/</loc>
  <lastmod>2003-08-21T14:38:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20987-schedule-h-5-transactions/</loc>
  <lastmod>2003-08-21T13:42:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20986-problem-with-collective-bargaining-agreement/</loc>
  <lastmod>2003-08-22T22:03:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20985-investing-in-your-own-company-in-a-roth-ira/</loc>
  <lastmod>2003-12-31T19:02:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20984-does-he-sue/</loc>
  <lastmod>2003-08-21T02:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20983-esop/</loc>
  <lastmod>2003-08-22T03:37:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20982-insurance-in-profit-sharing-plan/</loc>
  <lastmod>2003-08-21T12:55:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20981-summary-annual-report/</loc>
  <lastmod>2003-08-21T15:56:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20980-post-egtrra-amendment/</loc>
  <lastmod>2003-08-20T18:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20979-should-this-plan-be-filed/</loc>
  <lastmod>2003-08-20T19:26:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20978-schedule-a-for-cct/</loc>
  <lastmod>2003-08-22T20:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20977-custom-report/</loc>
  <lastmod>2003-09-11T20:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20976-defined-benefit-plans-and-real-estate/</loc>
  <lastmod>2003-08-21T13:05:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20975-current-value-cost-reporting/</loc>
  <lastmod>2003-08-22T21:05:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20974-401k-not-affect-gateway/</loc>
  <lastmod>2003-08-20T15:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20973-updating-solo-401ks-for-gust/</loc>
  <lastmod>2003-08-20T14:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20972-accrual-of-maximum-benefit/</loc>
  <lastmod>2003-08-26T19:39:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20971-must-all-partners-participate/</loc>
  <lastmod>2003-08-19T23:00:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20970-can-partner-opt-out-of-plan/</loc>
  <lastmod>2003-08-25T21:07:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20969-rev-rul-2003-85/</loc>
  <lastmod>2003-08-19T22:28:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20968-first-time-homebuyer/</loc>
  <lastmod>2003-08-22T17:06:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20967-adp-limits/</loc>
  <lastmod>2003-08-20T13:01:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20966-allocation-of-ps-contribution-for-hces-timing/</loc>
  <lastmod>2003-08-20T13:12:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20965-plan-administration-tracking-software/</loc>
  <lastmod>2003-08-20T12:55:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20964-participant-feecashout/</loc>
  <lastmod>2003-08-19T19:30:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20963-mp-merger-w401k-plan/</loc>
  <lastmod>2004-04-08T16:47:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20962-ira-contribution-deadline/</loc>
  <lastmod>2003-08-19T18:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20961-legal-separation-or-other-documents/</loc>
  <lastmod>2003-08-25T04:00:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20960-nonresident-alien-as-beneficiary/</loc>
  <lastmod>2003-08-21T18:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20959-uncredited-service-back-pay/</loc>
  <lastmod>2003-08-19T16:29:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20958-small-plan-master-trust/</loc>
  <lastmod>2005-12-12T05:33:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20957-mike-preston/</loc>
  <lastmod>2003-08-19T14:50:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20956-leased-employees/</loc>
  <lastmod>2003-08-19T14:38:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20955-termination-of-403b-erisa-plan/</loc>
  <lastmod>2003-08-19T13:40:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20954-a-fireman/</loc>
  <lastmod>2003-08-19T12:50:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20953-userra-and-401k/</loc>
  <lastmod>2003-08-19T19:42:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20952-403b-and-employer-plan-415-limit/</loc>
  <lastmod>2004-05-06T16:37:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20951-roth-ira-custodian/</loc>
  <lastmod>2003-08-19T00:41:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20950-demutualization-proceeds/</loc>
  <lastmod>2003-08-18T20:16:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20949-qdro-benefits/</loc>
  <lastmod>2003-08-18T19:00:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20948-db-plan-for-participant-over-70-12/</loc>
  <lastmod>2003-08-19T13:48:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20947-egelhoff-rides-again/</loc>
  <lastmod>2003-08-19T16:05:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20946-benefit-card/</loc>
  <lastmod>2003-08-18T16:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20945-that-the-way-it-works/</loc>
  <lastmod>2003-08-18T15:34:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20944-roth-ira-withdrawal-subsequent-contribution/</loc>
  <lastmod>2003-08-19T00:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20943-integration-in-xtested-plan/</loc>
  <lastmod>2003-08-19T12:45:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20942-employee-vs-employer-refund-dol-reg/</loc>
  <lastmod>2003-08-20T00:44:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20941-contact-lenses/</loc>
  <lastmod>2003-08-16T13:20:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20940-ira-verses-roth-ira-verses-401k/</loc>
  <lastmod>2003-08-21T03:33:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20939-sep-and-401k/</loc>
  <lastmod>2003-08-18T17:56:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20938-compensation-test/</loc>
  <lastmod>2003-08-19T19:24:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20937-spousal-ira/</loc>
  <lastmod>2003-08-17T20:52:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20936-distributions-and-rollovers/</loc>
  <lastmod>2003-08-15T22:03:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20935-restricted-benefits-under-a-db-plan/</loc>
  <lastmod>2003-08-18T15:24:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20934-sch-h-4j-5-figure/</loc>
  <lastmod>2003-08-18T12:54:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20933-opeb/</loc>
  <lastmod>2003-08-15T20:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20932-protecting-plan-assets-upon-plan-termination/</loc>
  <lastmod>2003-08-15T20:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20931-maximum-distribution/</loc>
  <lastmod>2003-08-21T19:48:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20930-pension-pbcg/</loc>
  <lastmod>2003-08-15T20:29:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20929-hardship-distributions-and-hipaa/</loc>
  <lastmod>2003-08-15T21:22:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20928-cafeteria-plans/</loc>
  <lastmod>2003-08-16T01:39:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20927-can-sole-prop-delay-contrib-until-1015/</loc>
  <lastmod>2003-08-16T20:09:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20926-hardship-verification/</loc>
  <lastmod>2003-08-15T17:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20925-need-hra-assistance/</loc>
  <lastmod>2003-08-15T14:38:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20924-unforseen-emergencies/</loc>
  <lastmod>2003-08-15T14:35:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20923-medical-reimbursement-cancelled-appt/</loc>
  <lastmod>2003-08-15T13:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20922-multiple-employer-plan/</loc>
  <lastmod>2003-08-15T15:33:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20921-termination-and-rehire/</loc>
  <lastmod>2003-08-15T20:38:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20920-valuation-benefits/</loc>
  <lastmod>2003-08-19T12:37:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20919-conservative-ira/</loc>
  <lastmod>2003-08-15T15:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20917-late-retirement/</loc>
  <lastmod>2003-08-21T14:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20916-when-is-vacation-pay-payable-under-final-regs/</loc>
  <lastmod>2003-08-14T20:11:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20915-safe-harbor-plan-compensation/</loc>
  <lastmod>2003-08-15T00:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20914-administrative-expenses/</loc>
  <lastmod>2003-08-15T20:32:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20913-social-security-replacement-plans/</loc>
  <lastmod>2003-08-14T19:20:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20912-cafeteria-plans/</loc>
  <lastmod>2003-08-14T19:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20911-do-we-need-a-brand-new-plan/</loc>
  <lastmod>2003-08-15T15:03:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20910-414k-242b/</loc>
  <lastmod>2003-08-14T17:07:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20909-prevailing-wage-recovery/</loc>
  <lastmod>2003-08-21T16:06:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20908-small-plan-audit-question/</loc>
  <lastmod>2003-08-14T18:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20907-rmd-after-rbd-and-after-death/</loc>
  <lastmod>2003-09-13T22:09:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20906-cobra-qualified-beneficiaris/</loc>
  <lastmod>2003-08-14T17:05:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20905-defaulted-prior-year-loans/</loc>
  <lastmod>2003-08-14T16:04:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20904-columbine-speech/</loc>
  <lastmod>2003-08-14T16:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20903-early-retirement-windows-revisited/</loc>
  <lastmod>2003-08-15T14:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20902-withholding-not-deposited/</loc>
  <lastmod>2003-08-14T16:05:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20901-slap-on-amendments/</loc>
  <lastmod>2003-09-05T15:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20900-401k-plan/</loc>
  <lastmod>2003-08-14T12:14:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20899-cross-testing-in-relius/</loc>
  <lastmod>2003-08-14T12:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20898-datair-question/</loc>
  <lastmod>2003-08-14T18:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20897-documentation-for-qualifying-events/</loc>
  <lastmod>2003-08-13T21:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20896-safe-harbor-notice/</loc>
  <lastmod>2003-08-13T20:09:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20895-help-with-tpa-error/</loc>
  <lastmod>2003-08-15T15:14:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20894-cash-balance-plan-new-ruling/</loc>
  <lastmod>2003-08-20T15:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20893-drop-baby-from-health-plan/</loc>
  <lastmod>2003-08-14T15:50:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20892-plan-amendment-and-vesting/</loc>
  <lastmod>2003-08-19T22:03:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20891-eligible-dependent/</loc>
  <lastmod>2003-08-15T15:27:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20890-discretionary-match/</loc>
  <lastmod>2003-08-15T17:49:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20889-continued-separate-record-keeping-for-merged-mppp/</loc>
  <lastmod>2003-08-13T18:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20888-childcare-holding-fees/</loc>
  <lastmod>2003-08-18T18:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20887-health-fsa-midyear-change/</loc>
  <lastmod>2003-08-14T21:30:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20886-controlled-groupaffiliated-service-group/</loc>
  <lastmod>2008-01-30T06:04:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20885-controlled-groupaffiliated-service-group/</loc>
  <lastmod>2003-08-13T13:21:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20884-excluded-employees-new-company/</loc>
  <lastmod>2003-08-12T22:56:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20883-coverage-test-controlled-group/</loc>
  <lastmod>2003-08-14T11:05:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20882-5th-and-6th-grade-science-wizards/</loc>
  <lastmod>2003-08-12T21:45:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20881-cobra-vs-eligiblity-for-ers-health-ins/</loc>
  <lastmod>2003-08-13T21:09:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20880-expenses-for-pre-qdro-issues/</loc>
  <lastmod>2003-08-25T18:50:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20879-small-plan-audits/</loc>
  <lastmod>2004-06-10T19:17:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20878-participant-directed-investements/</loc>
  <lastmod>2003-08-13T15:16:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20877-medicare-supplemental-insurance/</loc>
  <lastmod>2003-08-12T20:10:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20876-gateway-top-heavy-and-class-exclusion/</loc>
  <lastmod>2003-08-12T20:07:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20875-wellness-programs/</loc>
  <lastmod>2003-08-21T13:05:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20874-reason-for-hardship-withdrawal/</loc>
  <lastmod>2003-08-14T12:16:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20873-outstanding-loansdeath-distributions/</loc>
  <lastmod>2003-08-12T20:03:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20872-411d6-and-alternative-forms-of-benefit/</loc>
  <lastmod>2003-08-12T18:58:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20871-participant-force-out/</loc>
  <lastmod>2003-08-19T14:01:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20870-aspa-question/</loc>
  <lastmod>2003-08-12T20:43:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20869-valuation-of-plans-pre-merger/</loc>
  <lastmod>2003-08-13T18:21:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20868-in-service-dist-as-rollover/</loc>
  <lastmod>2003-08-12T17:43:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20867-possiblity-of-extension/</loc>
  <lastmod>2003-10-27T21:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20866-plan-er-own-same-realty-in-psp/</loc>
  <lastmod>2003-08-14T13:14:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20865-plan-post-merger/</loc>
  <lastmod>2003-08-12T15:30:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20864-non-profit-entity-and-deductions/</loc>
  <lastmod>2003-08-11T22:21:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20863-traditional-ira-out-back-in/</loc>
  <lastmod>2003-08-12T00:36:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20862-present-value-for-280g-parachute-payments/</loc>
  <lastmod>2003-08-12T01:44:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20861-404c/</loc>
  <lastmod>2003-08-21T13:08:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20860-domestic-partner-benefits/</loc>
  <lastmod>2003-08-23T01:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20859-black-out-sarbanes-oxley-act/</loc>
  <lastmod>2003-09-10T01:52:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20858-substantiation-requirements/</loc>
  <lastmod>2003-08-15T20:28:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20857-adpacp-tests/</loc>
  <lastmod>2003-08-11T20:28:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20856-schedule-g-question/</loc>
  <lastmod>2003-08-11T16:33:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20855-irs-audit-limitation/</loc>
  <lastmod>2003-08-12T20:06:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20854-fasb-87-measurement-date/</loc>
  <lastmod>2003-08-11T19:13:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20853-distress-termination/</loc>
  <lastmod>2003-08-12T01:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20852-choosing-cl-interest-rate/</loc>
  <lastmod>2003-08-12T14:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20851-roth-ira-money-market-account/</loc>
  <lastmod>2003-08-13T04:16:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20850-should-i-convert-to-a-roth/</loc>
  <lastmod>2003-08-10T03:03:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20849-money-purcchase-contribution/</loc>
  <lastmod>2003-08-12T15:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20848-different-benefit-statements-for-different-ees/</loc>
  <lastmod>2003-08-10T01:25:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20847-disregarded-entities/</loc>
  <lastmod>2003-08-12T14:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20846-summary-annual-report/</loc>
  <lastmod>2003-08-11T13:21:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20845-investing-roth/</loc>
  <lastmod>2003-08-09T01:03:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20844-eligibility-for-discretionary-ps-contribution/</loc>
  <lastmod>2003-08-13T14:12:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20843-back-pay-award/</loc>
  <lastmod>2003-08-14T20:20:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20842-employer-cant-have-a-mppp-and-a-sep/</loc>
  <lastmod>2003-08-13T22:30:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20841-plan-expenses/</loc>
  <lastmod>2003-08-08T20:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20840-actuarial-standards-board/</loc>
  <lastmod>2003-08-08T19:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20839-elimination-of-death-benefit-in-pension-plan/</loc>
  <lastmod>2003-08-08T19:37:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20838-terminate-safe-harbor-mid-year/</loc>
  <lastmod>2003-08-08T18:24:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20837-timing-of-deferral-deposits-for-self-employeds/</loc>
  <lastmod>2003-12-18T02:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20836-vesting-in-frozen-plan/</loc>
  <lastmod>2003-08-08T18:46:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20835-beneficiary-designation/</loc>
  <lastmod>2003-08-14T17:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20834-merging-ps-with-mp/</loc>
  <lastmod>2003-08-08T14:51:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20833-dc-db-top-heavy-minimum-benefit/</loc>
  <lastmod>2003-08-19T01:19:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20832-ok-to-name-both-a-corporate-co-trustee-eg-a-bank-and-an-employee-of-the-plan-sponsor-as-co-trustee/</loc>
  <lastmod>2003-08-08T23:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20831-conversion-requirements/</loc>
  <lastmod>2003-08-08T14:23:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20830-haircuts-what-happens-to-them/</loc>
  <lastmod>2003-08-15T05:40:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20829-form-5500-audit-requirement/</loc>
  <lastmod>2003-08-22T18:29:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20828-411d6/</loc>
  <lastmod>2003-08-08T14:29:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20827-can-a-non-electing-church-db-plan-eliminate-lump-sum-as-an-optional-form-of-payment-without-causing-a-411d6-violation/</loc>
  <lastmod>2003-08-08T12:57:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20826-double-reduction-in-415-limit/</loc>
  <lastmod>2003-08-16T08:57:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20825-new-cash-balance-plan-approvals/</loc>
  <lastmod>2003-08-08T14:39:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20824-412i-traditional-db-combo/</loc>
  <lastmod>2003-08-07T20:40:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20823-distributions/</loc>
  <lastmod>2003-08-07T20:04:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20822-ira-withdrawal-can-i-put-it-back/</loc>
  <lastmod>2003-08-22T17:26:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20821-mp-plan-merger-and-plan-year-change/</loc>
  <lastmod>2003-08-07T18:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20820-aba-jceb-q-and-as/</loc>
  <lastmod>2003-08-07T20:56:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20819-cafeteria-plan-documents/</loc>
  <lastmod>2006-07-20T23:21:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20818-401k-coverage-test-controlled-group/</loc>
  <lastmod>2004-12-13T13:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20817-dependent-care-activity-fees/</loc>
  <lastmod>2003-08-18T18:55:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20816-massage-therpy/</loc>
  <lastmod>2003-08-18T18:33:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20815-qualified-status-changes/</loc>
  <lastmod>2003-08-07T16:44:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20814-correction-of-simple-ira-ee-deferral/</loc>
  <lastmod>2004-03-18T18:14:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20813-top-heavy-aggregation/</loc>
  <lastmod>2003-08-07T18:19:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20812-schedule-h-line-3a1/</loc>
  <lastmod>2003-08-19T19:23:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20811-dcap/</loc>
  <lastmod>2003-08-11T21:41:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20810-tiered-match/</loc>
  <lastmod>2003-08-07T03:56:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20809-fmla-counting-method/</loc>
  <lastmod>2003-08-22T18:09:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20808-erisa-rules/</loc>
  <lastmod>2003-08-28T20:55:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20807-profit-sharing-contribution/</loc>
  <lastmod>2003-08-06T22:41:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20806-age-weighted-psp/</loc>
  <lastmod>2003-08-07T17:44:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20805-frequency-of-paper-statements/</loc>
  <lastmod>2003-08-06T20:54:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20804-missing-spouse-pension-withdrawal/</loc>
  <lastmod>2003-08-06T20:14:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20803-missing-spouse-and-pension-withdrawal/</loc>
  <lastmod>2003-08-25T18:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20802-qdro-procedures/</loc>
  <lastmod>2003-08-08T22:13:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20801-waiver-of-participation/</loc>
  <lastmod>2018-10-25T11:08:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20800-cip-rules/</loc>
  <lastmod>2003-08-09T12:58:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20799-bonus-in-an-excess-benefit-plan/</loc>
  <lastmod>2003-08-06T21:19:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20798-recordkeeping-processing-time/</loc>
  <lastmod>2003-08-06T18:57:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20797-sep401k-combined-limits/</loc>
  <lastmod>2003-08-06T16:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20796-dual-elig-match-calculation/</loc>
  <lastmod>2003-08-22T21:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20795-top-heavy-minimums/</loc>
  <lastmod>2003-08-06T15:52:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20794-clever-riddle/</loc>
  <lastmod>2003-08-06T14:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20793-404c/</loc>
  <lastmod>2003-08-08T21:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20792-post-retirement-roth-ira-contributions/</loc>
  <lastmod>2003-08-06T15:55:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20791-deduction-limit-unfunded-current-liability/</loc>
  <lastmod>2003-08-06T14:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20790-severance-plan/</loc>
  <lastmod>2003-08-11T16:27:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20789-missingno-cafeteria-plan-document/</loc>
  <lastmod>2003-08-07T13:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20788-merger-of-457b-plans/</loc>
  <lastmod>2003-08-05T22:47:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20787-late-contribution-of-deferrals/</loc>
  <lastmod>2003-08-05T22:43:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20786-cash-balance-litigation/</loc>
  <lastmod>2003-08-07T16:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20785-summary-annual-report/</loc>
  <lastmod>2003-08-05T19:55:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20784-basic-safe-harbor-question/</loc>
  <lastmod>2003-08-05T20:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20783-erisa-title-iv/</loc>
  <lastmod>2003-08-10T08:06:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20782-amending-a-standarized-document/</loc>
  <lastmod>2003-08-07T18:07:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20781-schedule-c/</loc>
  <lastmod>2003-08-19T19:32:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/20780-who-gets-a-copy-of-the-spd/</loc>
  <lastmod>2003-08-06T21:34:02+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
