<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/69962-is-this-something-to-note/</loc>
  <lastmod>2024-03-12T18:11:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69961-final-year-5500-ez-plan-also-funded/</loc>
  <lastmod>2022-12-02T22:59:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69960-adp-test-for-fiscal-year-plan-use-leftover-catchup-from-previous-calendar-year/</loc>
  <lastmod>2022-12-02T14:49:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69959-plan-wide-fund-change-fees/</loc>
  <lastmod>2022-12-02T22:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69958-eligibiltiy-for-rehire/</loc>
  <lastmod>2022-12-02T14:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69957-start-up-sort-of-401k-plan/</loc>
  <lastmod>2022-12-01T14:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69956-new-401k-plan-effective-112023/</loc>
  <lastmod>2022-11-30T22:03:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69955-exclusion-from-plan-by-citizenship/</loc>
  <lastmod>2025-02-25T21:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69954-non-account-balance-plan-value-in-liquidation/</loc>
  <lastmod>2022-12-03T00:34:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69953-discretionary-employer-match/</loc>
  <lastmod>2022-11-30T17:59:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69952-1099-income/</loc>
  <lastmod>2022-12-01T21:55:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69951-unit-benefit-formula-db-plan/</loc>
  <lastmod>2022-12-01T13:51:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69950-retirement-age-on-the-plan/</loc>
  <lastmod>2022-12-06T01:44:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69949-roth-converted-2-years-ago-now-over-595-is-distribution-taxable/</loc>
  <lastmod>2022-11-30T21:34:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69948-late-filing-letters-from-the-irs-sent-to-plan-sponsors-of-5500-ez-plans/</loc>
  <lastmod>2022-11-30T15:02:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69947-estimated-tpa-fee-approved-by-client-in-engagement-letter-but-time-logged-ends-up-being-less/</loc>
  <lastmod>2022-12-02T01:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69946-safe-harbor-funding-requirement-for-2022/</loc>
  <lastmod>2022-11-29T14:10:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69945-in-plan-roth-transfer-and-in-plan-roth-rollover-1099-codes/</loc>
  <lastmod>2022-11-30T22:02:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69944-termination-date/</loc>
  <lastmod>2022-11-29T18:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69943-religious-exemption-from-plan-participation/</loc>
  <lastmod>2022-11-30T19:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69942-new-vfcp-self-correction/</loc>
  <lastmod>2022-11-30T16:04:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69941-prohibited-transaction-can-4975a-tax-be-reduced/</loc>
  <lastmod>2022-11-28T17:12:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69940-filing-under-dfvcp-after-original-report-filed/</loc>
  <lastmod>2022-11-29T02:11:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69939-sec-clawback-regs-as-published-in-the-federal-register/</loc>
  <lastmod>2022-11-27T19:19:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69938-safe-harbor-notice-signed/</loc>
  <lastmod>2022-11-28T15:21:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69937-can-dfvc-be-elected-on-an-amended-5500/</loc>
  <lastmod>2022-12-29T20:00:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69936-running-a-hypothetical-for-pre-testing/</loc>
  <lastmod>2022-11-29T15:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69935-two-divisions-only-one-ppt-eligible-in-one-division/</loc>
  <lastmod>2022-11-29T19:08:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69934-lost-participants/</loc>
  <lastmod>2022-12-02T19:10:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69933-happy-thanksgiving-eve/</loc>
  <lastmod>2022-11-25T14:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69932-owner-of-1-person-plan-dies-how-to-terminate/</loc>
  <lastmod>2022-11-29T15:39:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69931-late-eacaqdia-notice-consequences/</loc>
  <lastmod>2022-11-22T21:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69930-can-rollover-from-pension-to-roth-ira-count-toward-rmd/</loc>
  <lastmod>2022-11-27T19:49:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69928-definition-of-highly-compensated-employee-for-2023-plan-year/</loc>
  <lastmod>2022-11-22T18:24:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69927-db-rmd-when-is-it-due/</loc>
  <lastmod>2022-11-23T15:25:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69926-forcing-out-deceased-beneficiary-due-to-plan-termination/</loc>
  <lastmod>2022-11-22T13:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69925-excess-assets-in-a-cash-balance-plan/</loc>
  <lastmod>2022-11-22T19:39:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69924-204h-notice-for-multiple-groups/</loc>
  <lastmod>2022-11-22T19:39:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69923-reliussungard-qnecqmac-forfeiture-amendment/</loc>
  <lastmod>2022-11-21T17:41:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69922-hardship-distribution-due-to-hurricane/</loc>
  <lastmod>2022-11-21T21:24:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69920-lawsuit-settlement-proceeds/</loc>
  <lastmod>2022-11-21T13:43:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69919-rmd-calculations-for-cbdb-plans/</loc>
  <lastmod>2022-11-21T18:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69918-retroactive-effective-date-for-457b-plan/</loc>
  <lastmod>2022-11-18T22:40:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69917-residual-balance-for-terminated-plan/</loc>
  <lastmod>2022-11-17T21:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69916-elimination-of-annuity-options-in-a-401k/</loc>
  <lastmod>2022-11-21T15:46:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69915-disregarded-entity-for-tax-purposes/</loc>
  <lastmod>2022-11-21T13:24:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69914-cash-balance-plan-is-terminating-need-to-purchase-5-deferred-annuities/</loc>
  <lastmod>2022-11-18T13:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69913-plan-termination-distribution-election-form-maintained-on-file/</loc>
  <lastmod>2022-11-17T21:54:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69912-db-plan-rmd-related/</loc>
  <lastmod>2022-11-21T21:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69911-merge-401k-trusts-later-than-designated-plan-merger-date/</loc>
  <lastmod>2022-11-18T01:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69910-payment-amount-based-on-appraised-value-of-company/</loc>
  <lastmod>2022-11-18T01:55:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69908-late-ez-filer-wants-to-ask-for-waive-of-penalty-instead-of-dfvcp/</loc>
  <lastmod>2022-11-16T22:19:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69907-eligibility-requirements-for-new-401k-plans/</loc>
  <lastmod>2022-11-17T18:02:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69906-max-er-contribution/</loc>
  <lastmod>2022-11-16T21:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69905-getting-rid-of-a-retirement-plan%E2%80%99s-lifetime-income-investments/</loc>
  <lastmod>2022-11-16T22:07:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69904-plan-retro-effective-to-21-for-ps-5500/</loc>
  <lastmod>2022-11-15T22:32:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69903-401k-contributions-from-a-small-check/</loc>
  <lastmod>2022-11-18T17:41:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69902-non-prototype-accounts/</loc>
  <lastmod>2022-11-15T17:52:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69901-forfeited-checks/</loc>
  <lastmod>2022-11-16T17:04:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69900-sub-plan-document/</loc>
  <lastmod>2022-11-16T01:34:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69899-change-vesting-schedule/</loc>
  <lastmod>2022-11-16T19:24:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69898-divorce-distribution-timing-and-qdro/</loc>
  <lastmod>2022-11-18T17:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69897-are-there-any-concerns-that-never-use-forfeiture-account/</loc>
  <lastmod>2022-11-14T21:45:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69896-qualified-domestic-relations-order/</loc>
  <lastmod>2022-11-14T21:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69895-excluding-hces/</loc>
  <lastmod>2022-11-17T10:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69894-rash-of-inaccurate-5500-late-filing-penalties-from-irs/</loc>
  <lastmod>2022-11-18T20:59:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69893-partnership-trouble/</loc>
  <lastmod>2022-11-13T00:00:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69892-small-plan-deferrals-deposited-in-a-timely-manner-but-unable-to-allocate-due-to-payroll-breakdowns-not-being-submitted/</loc>
  <lastmod>2022-11-14T18:59:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69891-rmds-and-rehire/</loc>
  <lastmod>2022-11-11T20:13:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69890-prohibited-transaction-son-of-trustee-as-investment-advisor-on-401k-plan/</loc>
  <lastmod>2022-11-11T17:58:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69889-401k-transfer-mapped-to-same-funds/</loc>
  <lastmod>2022-11-10T16:19:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69888-contribution-calculation-template/</loc>
  <lastmod>2022-11-10T02:40:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69887-how-to-predict-date-met-eligibility/</loc>
  <lastmod>2022-11-10T12:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69886-end-of-year-requirements-for-profit-sharing-and-non-electives/</loc>
  <lastmod>2022-11-10T02:34:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69884-402g-excess-if-caught-prior-to-end-of-plan-year-can-it-be-corrected-through-payroll/</loc>
  <lastmod>2022-11-11T23:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69883-funds-overpaid-in-participant-rollover-returned-to-plan-how-is-it-reported/</loc>
  <lastmod>2022-11-18T17:32:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69882-start-up-401k-wants-to-include-sub-contractors/</loc>
  <lastmod>2022-11-11T20:20:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69881-open-enrollment/</loc>
  <lastmod>2022-11-09T19:36:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69880-nhce-only-401k-profit-sharing-plan-discrimination/</loc>
  <lastmod>2022-11-10T15:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69879-relius-admin-and-migration-to-new-database-provider-nov-8-2022/</loc>
  <lastmod>2022-11-09T21:12:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69878-overpaid-on-a-dfvc-filing/</loc>
  <lastmod>2022-11-10T18:19:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69877-assumption-of-existing-125-plan/</loc>
  <lastmod>2022-11-09T18:01:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69876-non-spousal-beneficiary/</loc>
  <lastmod>2022-11-11T23:11:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69875-is-interest-on-late-contributions-needed/</loc>
  <lastmod>2022-11-10T12:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69874-db-document-updates/</loc>
  <lastmod>2022-11-10T10:46:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69873-looking-for-actuary-to-do-part-time-remote-work/</loc>
  <lastmod>2023-01-13T15:22:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69872-does-post-secondary-education-include-5-day-programs-for-hardship-purposes/</loc>
  <lastmod>2022-11-15T12:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69871-merging-govt-401a-plan/</loc>
  <lastmod>2022-11-09T23:12:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69870-safe-harbor-plans-with-profit-sharing/</loc>
  <lastmod>2022-11-09T18:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69869-pto-constructive-receipt/</loc>
  <lastmod>2022-11-09T15:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69868-for-the-gateway-requirement-can-a-3-safe-harbor-non-elective-contribution-be-used-to-offset-the-5-necessary-allocation/</loc>
  <lastmod>2022-11-08T17:48:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69867-flexible-discretionary-match-allocation-groups-and-plan-document/</loc>
  <lastmod>2022-11-08T15:49:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69866-simple-401k-basics/</loc>
  <lastmod>2022-12-01T20:26:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69864-how-to-determine-hce-if-the-company-did-not-have-payroll-in-the-prior-year/</loc>
  <lastmod>2022-11-08T02:48:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69863-difference-between-determining-non-elective-at-end-of-plan-year-or-per-pay-period/</loc>
  <lastmod>2022-11-10T15:41:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69862-leased-employee/</loc>
  <lastmod>2022-11-11T02:08:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69861-old-qdro-on-civil-service-retirement-system/</loc>
  <lastmod>2022-12-01T17:51:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69860-disability-program-question/</loc>
  <lastmod>2022-11-07T16:10:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69859-distribution-from-a-457-plan/</loc>
  <lastmod>2022-11-05T01:24:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69858-adp-and-catch-up/</loc>
  <lastmod>2022-11-08T16:25:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69857-form-6088-for-collectively-bargained-plans/</loc>
  <lastmod>2022-11-04T18:05:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69856-filing-form-5500-without-audit-and-correcting-within-45-days/</loc>
  <lastmod>2022-12-08T16:16:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69855-investment-companies-demanding-plan-contribution-checks-have-exact-same-name-as-plan-name/</loc>
  <lastmod>2022-11-05T18:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69853-new-forms-w4-r-and-w4-p/</loc>
  <lastmod>2022-11-08T15:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69852-415-limit-and-match-true-up/</loc>
  <lastmod>2022-11-04T18:54:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69851-post-age-65-retirement-415-limit/</loc>
  <lastmod>2022-11-02T15:44:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69850-reg-%C2%A71410b-8b/</loc>
  <lastmod>2022-11-02T14:15:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69849-question-on-the-newborns-and-mothers-health-protection-act-of-1996/</loc>
  <lastmod>2022-11-03T16:17:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69848-the-old-wired-at-work-electronic-disclosure/</loc>
  <lastmod>2022-11-01T12:39:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69847-individualsolo-401k-plan-sequence-number/</loc>
  <lastmod>2023-06-22T16:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69846-paycheck-to-paycheck-vs-statutory-compensation-method-for-calculating-match/</loc>
  <lastmod>2022-11-02T18:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69845-how-to-correct-over-contribution-to-clients-account-from-administrator-error/</loc>
  <lastmod>2022-11-01T20:17:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69844-robs-plan-rmd/</loc>
  <lastmod>2022-11-02T12:01:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69843-correcting-missed-401k-deferrals/</loc>
  <lastmod>2022-10-31T18:22:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69842-timing-for-deferral-elections-under-new-457b-plan/</loc>
  <lastmod>2022-11-02T19:55:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69841-414-non-voting-partnership-interests/</loc>
  <lastmod>2022-11-01T00:56:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69840-late-contributions-to-401k-plan/</loc>
  <lastmod>2022-11-01T14:50:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69839-safe-harbor-and-profit-sharing/</loc>
  <lastmod>2022-11-17T22:40:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69838-controlled-group-and-top-heavy/</loc>
  <lastmod>2022-11-01T16:36:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69837-small-business-tax-credit-secure-act/</loc>
  <lastmod>2022-10-28T17:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69836-simple-plan-new-401k-plan-cares-act/</loc>
  <lastmod>2022-10-28T18:33:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69835-stock-sale-of-plan-participating-in-a-mep/</loc>
  <lastmod>2022-11-04T22:00:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69834-is-rmd-due/</loc>
  <lastmod>2022-10-28T17:04:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69833-discretionary-matching-contribution-notice/</loc>
  <lastmod>2022-10-28T13:34:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69832-litigation/</loc>
  <lastmod>2022-10-28T22:40:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69831-termed-w-loan-took-funds-now-rehired/</loc>
  <lastmod>2022-10-28T20:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69830-forfeiture-accounts-in-meps/</loc>
  <lastmod>2022-10-28T20:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69829-excess-deferral/</loc>
  <lastmod>2022-10-27T19:15:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69828-plan-does-not-want-to-make-safe-harbor-contribution-what-happens/</loc>
  <lastmod>2022-10-28T15:17:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69827-403b-auto-enroll-formula/</loc>
  <lastmod>2022-11-09T19:40:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69826-pep-participant-fees/</loc>
  <lastmod>2022-10-26T11:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69825-epcrs-de-minimis-amount-excess-contribution/</loc>
  <lastmod>2022-12-01T20:27:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69824-catch-up-eligible/</loc>
  <lastmod>2022-10-27T20:08:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69823-safe-harbor-plan-plan-merger-and-the-top-heavy-exemption/</loc>
  <lastmod>2022-10-24T20:33:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69822-health-fsa-carryover-grace-period/</loc>
  <lastmod>2022-10-26T07:09:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69821-rmds-for-off-calendar-plan-years/</loc>
  <lastmod>2022-10-24T18:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69820-distribution-to-terminated-employee/</loc>
  <lastmod>2022-10-28T20:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69819-split-between-pretax-and-roth-when-employee-about-to-max-out/</loc>
  <lastmod>2022-10-21T18:12:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69818-match-by-payroll-but-employee-max-out-earlier/</loc>
  <lastmod>2022-10-21T18:05:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69817-irs-releases-2023-retirement-plan-limits/</loc>
  <lastmod>2022-10-21T17:44:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69816-distribution-to-a-terminated-participant-before-filing-for-pbgc-termination/</loc>
  <lastmod>2022-10-28T17:29:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69815-rmd-calculations-are-receivables-included/</loc>
  <lastmod>2022-10-25T18:14:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69814-250-steep-penalty/</loc>
  <lastmod>2022-10-25T18:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69812-implementation-of-the-2022-w4p/</loc>
  <lastmod>2022-10-20T22:43:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69811-failure-to-name-a-beneficiary-per-marital-settlement-agreement/</loc>
  <lastmod>2022-10-26T00:43:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69809-question-on-vfcp-eligibility/</loc>
  <lastmod>2022-11-09T23:49:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69808-2023-pbgc-premiums-increase-fyi/</loc>
  <lastmod>2023-06-26T21:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69807-when-is-cpa-audit-displayed-on-efast/</loc>
  <lastmod>2022-10-27T19:45:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69806-401k-457-contributions/</loc>
  <lastmod>2022-10-20T12:50:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69805-mandatory-force-out-for/</loc>
  <lastmod>2026-04-29T18:47:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69804-2021-form-5558s-being-denied/</loc>
  <lastmod>2022-12-01T18:02:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69803-deadline-for-determination-letter-application-for-initial-qualification/</loc>
  <lastmod>2022-10-21T19:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69802-fica-alt-plan-and-excess-contribution/</loc>
  <lastmod>2022-11-11T17:20:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69801-consequences-for-failing-cafeteria-plan-eligibility-nondiscrimination-test/</loc>
  <lastmod>2022-10-17T23:16:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69800-hurricane-extension/</loc>
  <lastmod>2022-10-20T13:05:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69799-sf-or-ez/</loc>
  <lastmod>2022-10-19T01:59:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69798-asppa-annual-2022-dress-code/</loc>
  <lastmod>2022-10-31T14:10:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69797-compliance-testing-for-mid-year-changes-with-salary/</loc>
  <lastmod>2022-10-17T16:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69796-can-employer-deduct-2021-acp-safe-harbor-match-on-2022-tax-return/</loc>
  <lastmod>2022-10-17T17:20:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69795-eligibility-rehire-question/</loc>
  <lastmod>2022-10-18T17:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69794-can-a-consultant-paid-via-1099-start-a-401k/</loc>
  <lastmod>2022-10-17T13:14:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69793-irs-plan-number-rules/</loc>
  <lastmod>2022-10-18T16:53:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69792-late-adoption-of-cycle-3-restatement/</loc>
  <lastmod>2022-10-17T13:01:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69791-summary-of-material-modifications-required/</loc>
  <lastmod>2022-10-24T21:59:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69790-prevailing-wage/</loc>
  <lastmod>2022-10-14T20:08:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69789-employer-wants-to-prevent-employee-from-moving-from-one-plan-to-another-even-with-qualifying-event/</loc>
  <lastmod>2022-10-14T17:16:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69788-2-active-plans-in-same-plan-year/</loc>
  <lastmod>2022-10-13T22:12:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69787-tiaa-cref-deemed-loan-reporting-issue/</loc>
  <lastmod>2022-10-13T16:15:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69786-pbgc-payment-date/</loc>
  <lastmod>2022-10-13T20:12:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69785-notice-2022-53/</loc>
  <lastmod>2022-10-13T16:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69784-late-deferral-penalty-for-2020-and-2021/</loc>
  <lastmod>2022-10-13T19:29:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69783-acp-failure-participant-died-money-in-spouse-account/</loc>
  <lastmod>2022-10-21T22:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69782-control-group-and-changing-ownership/</loc>
  <lastmod>2022-10-13T17:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69781-self-correct-if-submitted-under-vcp/</loc>
  <lastmod>2022-10-21T22:58:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69780-social-security-level-option/</loc>
  <lastmod>2022-10-12T17:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69779-applying-aca-rate-of-pay-safe-harbor-to-employee-paid-both-salary-and-hourly-pay/</loc>
  <lastmod>2022-10-12T16:23:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69778-5500-schedule-of-delinquent-contributions/</loc>
  <lastmod>2022-10-13T20:08:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69777-accounting-for-self-insured-employee-premiums/</loc>
  <lastmod>2022-10-14T20:01:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69776-anti-alienation-vs-mvra/</loc>
  <lastmod>2024-08-22T14:20:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69775-pension-paid-back-retroactively-due-to-policy-change/</loc>
  <lastmod>2022-10-18T16:54:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69774-cares-act-amendment-extended-or-not/</loc>
  <lastmod>2022-10-12T18:11:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69773-nonelective-safe-harbor-vs-qnecs-and-qmecs/</loc>
  <lastmod>2022-10-12T21:11:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69772-is-epcrs-an-option-here/</loc>
  <lastmod>2022-10-17T12:58:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69771-state-sponsored-retirement-plan-and-remote-employees/</loc>
  <lastmod>2022-10-15T16:59:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69770-5500-for-a-pep/</loc>
  <lastmod>2022-10-12T21:09:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69769-form-5500-ez-who-is-eligible/</loc>
  <lastmod>2022-10-11T17:35:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69767-top-heavy-plans-vesting-and-how-to-accommodate/</loc>
  <lastmod>2022-10-10T20:30:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69766-5500-electronic-signature-when-service-provide-e-signs/</loc>
  <lastmod>2024-06-24T20:49:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69765-spouse-designations-upon-divorce/</loc>
  <lastmod>2022-10-17T22:23:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69764-mid-year-conversion-sh-match-to-sh-non-elective/</loc>
  <lastmod>2022-10-12T22:30:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69763-amending-a-large-plan-form-5500/</loc>
  <lastmod>2022-10-10T20:18:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69762-fee-cases/</loc>
  <lastmod>2022-10-11T16:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69761-husband-and-wife-solo-k-plan/</loc>
  <lastmod>2022-10-19T04:39:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69760-missed-employer-contribution-allocation/</loc>
  <lastmod>2022-10-10T19:16:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69759-pbgc-majority-owner-waiver/</loc>
  <lastmod>2022-10-07T19:15:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69758-pte-for-distribution-made-from-business-account/</loc>
  <lastmod>2022-10-07T22:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69757-small-business-retirement-plan-options/</loc>
  <lastmod>2022-10-06T20:08:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69756-mergers-and-terminations-when-is-adp-deadline/</loc>
  <lastmod>2022-10-10T18:22:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69755-form-5500-sans-audit-report/</loc>
  <lastmod>2023-03-22T15:01:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69754-controlled-group-issue/</loc>
  <lastmod>2022-10-07T17:09:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69753-per-diem-employees/</loc>
  <lastmod>2022-10-06T18:45:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69752-distribution-returned-to-plan/</loc>
  <lastmod>2022-10-10T13:42:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69751-early-inclusion-amendment/</loc>
  <lastmod>2022-10-05T15:18:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69750-pto-purchase-question/</loc>
  <lastmod>2022-10-06T20:50:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69749-excise-tax-on-qualified-replacement-plan-after-7-years/</loc>
  <lastmod>2022-10-25T02:43:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69747-safe-harbor-notice/</loc>
  <lastmod>2022-11-15T17:11:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69746-form-5500-ez-if-ees-not-eligible/</loc>
  <lastmod>2022-10-28T13:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69745-safe-harbor-matching-contributions-two-basic-questions/</loc>
  <lastmod>2022-10-05T15:21:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69744-401a17-limit-and-decreasing-compensation/</loc>
  <lastmod>2022-10-04T13:22:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69743-plan-permanency-issue/</loc>
  <lastmod>2022-10-24T17:59:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69742-401k-deferral-or-corrective-contribution-or-unallocated-suspense-account/</loc>
  <lastmod>2022-10-07T21:12:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69741-penalty-relief-program-for-form-5500-ez-late-filers/</loc>
  <lastmod>2022-10-04T15:06:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69740-2021-5500-for-new-plan-docs-signed-in-2022/</loc>
  <lastmod>2022-10-04T13:06:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69739-frozen-profit-sharing-plan/</loc>
  <lastmod>2022-10-05T02:41:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69738-psa-florida-extended-to-21523/</loc>
  <lastmod>2022-10-03T22:30:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69737-can-one-file-5500-ez-before-sb-is-signed/</loc>
  <lastmod>2022-10-05T19:06:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69736-coverage-of-employees-with-no-income/</loc>
  <lastmod>2022-10-06T16:43:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69735-is-today-the-sar-due-date/</loc>
  <lastmod>2022-10-04T01:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69734-lifetime-income-illustrations/</loc>
  <lastmod>2022-09-30T19:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69733-terminated-plan-without-interim-amendments/</loc>
  <lastmod>2022-10-05T15:54:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69732-davis-bacon-delinquent-contributions/</loc>
  <lastmod>2022-09-30T15:08:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69731-maritalpost-nuptial-qdros/</loc>
  <lastmod>2022-10-07T15:26:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69730-closing-1-corp-starting-new-one-same-ret-plan/</loc>
  <lastmod>2022-09-30T01:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69729-controlledasg-departure-mid-year-compliance-testing/</loc>
  <lastmod>2022-09-30T19:39:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69728-multiemployer-funds-and-dol-voluntary-plan-safe-harbor/</loc>
  <lastmod>2022-09-29T17:15:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69727-where-to-account-for-forfeitiures-on-the-5500/</loc>
  <lastmod>2022-09-29T17:37:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69726-pep-plan-termination/</loc>
  <lastmod>2022-10-04T17:19:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69725-how-do-you-handle-that-a-participant%E2%80%99s-account-changes-from-less-than-1000-to-more-than-1000/</loc>
  <lastmod>2022-10-05T12:56:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69724-can-i-have-a-closed-mep-inside-an-open-mep/</loc>
  <lastmod>2022-09-28T19:03:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69723-welfare-benefit-plan-5500/</loc>
  <lastmod>2022-10-03T23:54:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69722-ad-hoc-distributions-protected-benefit/</loc>
  <lastmod>2022-09-29T22:16:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69720-immediate-participation-when-dates-dont-gel/</loc>
  <lastmod>2022-09-28T17:17:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69719-fsa-medical-expense-reimbursement-before-entry-date/</loc>
  <lastmod>2022-09-27T23:04:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69718-is-an-ira%E2%80%99s-sale-to-a-not-yet-spouse-a-prohibited-transaction/</loc>
  <lastmod>2022-09-29T21:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69717-form-5500-required-if-new-plan-has-no-participants-and-no-assets-yet/</loc>
  <lastmod>2022-09-28T01:10:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69716-for-all-you-folks-in-ians-path/</loc>
  <lastmod>2022-09-28T17:20:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69715-tpg-question-applies-to-hsa-too/</loc>
  <lastmod>2022-09-28T17:22:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69714-pbgc-premium-alternative-method/</loc>
  <lastmod>2022-09-27T20:09:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69713-short-plan-year-payroll-year/</loc>
  <lastmod>2022-10-10T21:43:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69712-ps-sharing-vs-coda/</loc>
  <lastmod>2022-09-30T12:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69711-401a26/</loc>
  <lastmod>2022-09-26T17:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69710-failed-adp-test-without-correction/</loc>
  <lastmod>2022-09-27T19:28:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69709-acceptable-interest-rate-in-a-cash-balance-plan/</loc>
  <lastmod>2022-09-28T12:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69708-410b-failure-huh/</loc>
  <lastmod>2022-10-04T16:02:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69707-working-with-nationwide/</loc>
  <lastmod>2022-09-27T20:06:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69706-cash-to-acccrued-basis-for-1st-5500s/</loc>
  <lastmod>2022-09-30T12:35:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69705-new-safe-harbor-plan-by-101-notice-requirement/</loc>
  <lastmod>2022-09-26T14:09:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69704-when-am-i-a-key-employee/</loc>
  <lastmod>2022-09-26T17:31:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69703-plan-sponsor-in-receivership/</loc>
  <lastmod>2022-09-26T17:51:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69702-active-employees-not-contributing/</loc>
  <lastmod>2022-09-24T02:34:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69701-quarterly-employer-contribution-calculations/</loc>
  <lastmod>2022-10-10T18:50:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69700-fees-in-pooled-ps-expenses-or-forfeitures/</loc>
  <lastmod>2022-09-23T17:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69699-plan-amendment-to-change-default-form-of-payment/</loc>
  <lastmod>2022-09-22T17:48:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69698-state-unemployment-inquiries/</loc>
  <lastmod>2022-09-23T20:35:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69697-ez-filer/</loc>
  <lastmod>2022-09-22T01:02:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69696-multiple-cgs-in-one-plan-how-to-test/</loc>
  <lastmod>2022-09-21T16:52:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69695-attribution-for-discrimination-testing/</loc>
  <lastmod>2022-09-27T17:15:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69694-aftap-never-certified/</loc>
  <lastmod>2022-10-01T16:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69693-participant-fee-disclosures-in-spd/</loc>
  <lastmod>2022-09-23T13:14:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69691-engagement-letters-for-tpa-work/</loc>
  <lastmod>2022-09-20T22:13:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69690-participant-elects-a-lump-sum-but-dies-before-payment/</loc>
  <lastmod>2022-09-22T18:17:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69689-guide-to-in-plan-roth-conversions/</loc>
  <lastmod>2022-09-23T20:10:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69688-construction-company-employees-terminating-then-coming-back/</loc>
  <lastmod>2022-09-20T16:48:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69687-motorhome-principal-residence/</loc>
  <lastmod>2024-07-31T20:24:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69686-fees-on-5500-sf-lines-10e-and-8f-shady-business-practice/</loc>
  <lastmod>2022-09-22T21:36:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69685-retroactive-amendment-for-a26/</loc>
  <lastmod>2022-09-19T15:25:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69684-ps-plan-established-today-no-extension-filed/</loc>
  <lastmod>2022-09-19T13:54:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69683-solo-401k-5500-ez-filed-through-irs-relief-program-still-subject-to-dol-penalties/</loc>
  <lastmod>2022-09-19T13:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69682-switching-from-form-5500-sf-to-form-5500-ez/</loc>
  <lastmod>2024-01-04T16:16:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69681-designation-of-beneficiary-of-defined-benefit-plan/</loc>
  <lastmod>2022-09-21T17:11:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69680-asset-sale/</loc>
  <lastmod>2022-09-20T22:01:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69679-when-is-an-smm-required/</loc>
  <lastmod>2022-09-22T17:39:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69677-net-unrealized-appreciation-partial-rollover/</loc>
  <lastmod>2022-09-19T15:47:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69676-mental-health-coverage-on-a-non-grandfathered-plan/</loc>
  <lastmod>2022-09-15T20:19:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69675-esop-termination-mergeracquisition/</loc>
  <lastmod>2022-09-15T23:53:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69674-controlled-group-husband-wife/</loc>
  <lastmod>2022-09-15T17:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69673-415-compensation-hce-determination/</loc>
  <lastmod>2022-09-19T12:39:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69672-multiemployer-adp-testing/</loc>
  <lastmod>2022-09-19T17:48:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69671-402g-or-excess-415-question-on-takeover-document/</loc>
  <lastmod>2022-09-15T13:43:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69670-5500ezs-for-controlled-group/</loc>
  <lastmod>2022-09-21T06:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69669-missed-deferral-opportunity-solo-401k/</loc>
  <lastmod>2022-09-27T15:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69668-spin-out-of-peo/</loc>
  <lastmod>2022-09-14T17:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69667-refinancing-participant-loans/</loc>
  <lastmod>2022-09-15T20:25:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69666-non-us-beneficiary/</loc>
  <lastmod>2022-09-15T02:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69665-separate-5500s-for-solok-and-db-plan/</loc>
  <lastmod>2022-09-14T17:30:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69664-1-person-spouse-plan-exceptions/</loc>
  <lastmod>2022-09-14T13:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69663-contribution-up-to-100-of-comp/</loc>
  <lastmod>2022-09-16T22:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69662-5500sf-related/</loc>
  <lastmod>2022-09-13T20:42:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69661-on-site-clinics-and-cobra/</loc>
  <lastmod>2022-09-21T15:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69660-investing-in-a-uk-based-company/</loc>
  <lastmod>2022-11-29T18:39:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69659-bonuses-paid-in-2023-on-a-2022-w-2/</loc>
  <lastmod>2022-09-15T16:54:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69658-partnering-with-tpas/</loc>
  <lastmod>2022-09-14T00:30:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69657-add-profit-sharing-to-existing-401k-plan-with-secure-act-retroactive-amendment/</loc>
  <lastmod>2022-09-14T17:43:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69656-401k-in-plan-roth-rollover-irr-vs-in-plan-roth-transfer-irt/</loc>
  <lastmod>2022-09-12T19:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69655-cash-balance-contribution-deductibility/</loc>
  <lastmod>2022-09-14T00:39:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69654-paying-fees-from-forfeitures-in-relius/</loc>
  <lastmod>2024-05-09T00:35:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69653-200-of-6-safe-harbor-match/</loc>
  <lastmod>2022-09-14T19:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69652-new-jersey-deductible-contributions/</loc>
  <lastmod>2022-09-15T08:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69651-pop-docs-and-simple-cafeteria-plan-questions/</loc>
  <lastmod>2022-09-12T21:04:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69650-solo-401k-mess/</loc>
  <lastmod>2022-09-12T16:53:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69649-is-it-common-for-a-plan-to-require-a-beneficiary-designation-in-whole-percentages/</loc>
  <lastmod>2022-09-30T11:57:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69648-401k-eve/</loc>
  <lastmod>2022-09-12T17:25:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69647-sole-prop-solo-401k-start-up-ein-required-or-ssn-allowed/</loc>
  <lastmod>2022-09-08T17:21:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69646-lump-sum-then-rolled-over-win-60-days-1099-r/</loc>
  <lastmod>2022-09-08T18:51:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69645-closed-mep-filed-separate-5500s-as-an-open-mep/</loc>
  <lastmod>2022-09-11T21:41:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69644-cycle-3-late-adopter/</loc>
  <lastmod>2022-09-08T17:34:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69643-6-months-and-1000-hour-requirement-for-eligibility/</loc>
  <lastmod>2022-09-08T20:30:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69642-top-heavy-and-prevailing-wage/</loc>
  <lastmod>2022-09-08T20:22:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69641-controlled-group-question/</loc>
  <lastmod>2022-09-12T18:49:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69640-embryo-adoption-under-section-137/</loc>
  <lastmod>2022-09-08T21:23:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69639-carryover-of-deferral-elections-to-new-plan/</loc>
  <lastmod>2022-09-12T14:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69638-414s-testing-for-safe-harbor-plans/</loc>
  <lastmod>2022-09-08T17:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69637-allocation-of-portion-of-contribution-to-prior-plan-year/</loc>
  <lastmod>2022-09-06T20:37:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69636-distribution-method/</loc>
  <lastmod>2022-09-07T17:28:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69635-is-this-plan-covered-by-pbgc/</loc>
  <lastmod>2022-09-06T20:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69634-a-little-help/</loc>
  <lastmod>2022-09-21T01:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69633-plan-loan-and-hardship-withdrawal/</loc>
  <lastmod>2022-10-28T08:43:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69632-happy-labor-day-weekend/</loc>
  <lastmod>2022-09-05T18:23:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69631-termination-for-embezzling-money-profit-sharing/</loc>
  <lastmod>2022-09-07T00:17:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69630-extending-by-means-of-automatic-extension/</loc>
  <lastmod>2022-09-07T16:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69629-contingent-beneficiary-question/</loc>
  <lastmod>2022-09-09T13:40:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69628-safe-harbor-to-fix-top-heavy-930-plan-year-end/</loc>
  <lastmod>2022-09-01T19:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69627-corporate-resolution-dating/</loc>
  <lastmod>2022-09-07T00:21:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69626-which-acts-require-a-%E2%80%9Cmanual%E2%80%9D-rather-than-electronic-signature/</loc>
  <lastmod>2022-09-01T18:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69625-non-governmental-457b-secure-amendment-rmds/</loc>
  <lastmod>2022-10-24T18:25:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69624-secure-amendment-for-rmds-for-457b-plans-nongovernmental/</loc>
  <lastmod>2022-09-07T11:14:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69623-looking-to-terminate-plan-cannot-find-record-of-5500-filings/</loc>
  <lastmod>2022-09-01T14:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69622-family-attribution-rules-grandkids/</loc>
  <lastmod>2022-09-01T15:41:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69621-erisapedia-webcast-yesterday-on-caressecure-amendments/</loc>
  <lastmod>2022-08-31T15:47:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69620-does-corporate-resolution-to-make-a-discretionary-contribution-create-legal-obligation-to-do-so/</loc>
  <lastmod>2022-09-02T15:45:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69619-roth-conversion-with-withholding-under-59-12/</loc>
  <lastmod>2022-09-22T18:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69618-electronic-signing-plan-documents-rk-pushback/</loc>
  <lastmod>2022-09-01T20:36:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69617-involuntarymandatoryautomatic-distribution-requires-plan-provision/</loc>
  <lastmod>2022-08-31T18:06:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69616-5500-ez-ida-extension-and-received-late-penalty/</loc>
  <lastmod>2022-09-09T16:35:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69615-we-offer-top-hat-medical-plan-can-we-set-up-ichra/</loc>
  <lastmod>2022-09-06T18:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69614-solo-401k/</loc>
  <lastmod>2022-08-30T18:35:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69613-in-law-attribution/</loc>
  <lastmod>2022-08-31T12:31:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69612-participant-moves-from-one-location-to-another/</loc>
  <lastmod>2022-08-31T23:39:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69611-pooled-employer-plan/</loc>
  <lastmod>2022-08-31T23:37:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69610-family-fued-on-death-benefit/</loc>
  <lastmod>2022-08-29T17:35:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69609-controlled-group-two-plans-to-avoid-audit-and-permissive-aggregation-question/</loc>
  <lastmod>2022-08-30T18:10:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69608-controlled-group-two-plans-to-avoid-audit-and-aggregation/</loc>
  <lastmod>2022-08-26T21:35:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69607-are-these-related-entities/</loc>
  <lastmod>2022-09-01T13:42:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69606-no-plan-assets-in-2020-cares-act-amendment-still-required/</loc>
  <lastmod>2022-09-06T18:32:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69605-changing-qaca-percentage-mid-year/</loc>
  <lastmod>2022-08-26T14:09:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69604-do-403b-plans-have-trustees/</loc>
  <lastmod>2022-08-30T17:19:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69603-term-date/</loc>
  <lastmod>2022-08-26T12:07:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69602-dual-qualified-plan-in-puerto-rico/</loc>
  <lastmod>2022-09-08T16:44:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69601-pbgc-plan-term-filing-after-annuities-purchased/</loc>
  <lastmod>2022-08-27T17:41:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69600-plan-loan-and-change-in-controlled-group-status/</loc>
  <lastmod>2022-08-30T22:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69599-participant-wants-to-change-distribution-election/</loc>
  <lastmod>2022-08-26T23:19:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69598-eligibility-requirements/</loc>
  <lastmod>2022-09-01T17:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69597-fiscal-plan-deferral-limit/</loc>
  <lastmod>2022-08-28T12:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69596-is-a-retiree-medical-reimbursement-plan-the-same-as-an-hra/</loc>
  <lastmod>2022-08-25T16:11:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69595-both-spouses-die-in-the-same-calendar-year/</loc>
  <lastmod>2022-08-25T20:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69594-potential-414s-failure/</loc>
  <lastmod>2022-08-25T18:13:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69593-safe-harbor-plan-exclude-some-hces-but-not-all/</loc>
  <lastmod>2022-08-26T18:16:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69592-plan-doc-allows-for-provisions-but-no-service-provider-offers-it/</loc>
  <lastmod>2022-08-29T18:30:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69591-loan-of-deceased-participant-can-it-be-repaid-by-estate-prior-to-the-beneficiary-taking-a-distribution/</loc>
  <lastmod>2022-08-26T11:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69590-vesting-error-by-plan-administrator-they-want-money-returned/</loc>
  <lastmod>2022-08-26T12:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69589-nys-healthcare-workforce-bonus-and-effect-on-401k-compensatiom/</loc>
  <lastmod>2022-10-13T18:58:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69588-simple-contribution-limit/</loc>
  <lastmod>2022-08-25T16:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69586-discretionary-amendment-amending-forfeiture-allocation-methods-anti-cutback-violation/</loc>
  <lastmod>2022-08-24T16:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69585-hardship-distributions-rely-on-employee-certification/</loc>
  <lastmod>2022-08-24T22:02:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69584-what-is-erisas-bond-requirement/</loc>
  <lastmod>2022-08-24T12:14:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69583-qnec-already-contributed-20500-limit-to-401k-turned-50-years-old-in-march-2022-will-qnec-count-towards-catch-up-limit/</loc>
  <lastmod>2022-08-24T17:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69582-457b-withdrawal-tax-implications/</loc>
  <lastmod>2022-08-24T19:11:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69581-elective-deferrals-subject-to-a-substantial-risk-of-forfeiture/</loc>
  <lastmod>2022-08-26T19:20:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69580-final-5500-ez/</loc>
  <lastmod>2022-08-23T22:05:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69579-normal-retirement-service-vs-participation-years-for-vesting/</loc>
  <lastmod>2022-08-24T19:54:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69578-terminating-plan-with-forfeitures/</loc>
  <lastmod>2022-08-25T20:42:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69577-deposit-made-before-plan-adopted/</loc>
  <lastmod>2022-08-30T13:21:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69576-limiting-loan-amount-and-repayment-period/</loc>
  <lastmod>2022-08-24T19:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69575-child-support-order-awarding-100-of-the-account/</loc>
  <lastmod>2022-08-29T20:22:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69574-pooled-separate-account-allowed/</loc>
  <lastmod>2022-08-24T15:06:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69573-elective-deferral-on-a-bonus-that-is-later-clawed-back/</loc>
  <lastmod>2022-08-23T23:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69572-preventing-plan-disqualification-esop-20-leased-employee-limitation/</loc>
  <lastmod>2022-08-23T15:32:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69571-starting-new-safe-harbor-plan/</loc>
  <lastmod>2022-08-23T16:46:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69570-if-a-company-had-only-one-owner-operator-who-administers-its-retirement-plan-after-her-death/</loc>
  <lastmod>2022-08-19T22:36:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69569-missed-deferral-opportunity-how-far-back-do-we-go/</loc>
  <lastmod>2022-08-26T13:14:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69568-safe-harbor-non-elective/</loc>
  <lastmod>2022-08-19T18:28:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69567-safe-harbor-plan-disaggregation/</loc>
  <lastmod>2022-08-23T21:32:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69566-dolebsa-investigation-sol/</loc>
  <lastmod>2022-08-18T14:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69565-401k-match-contributions-condition/</loc>
  <lastmod>2022-08-18T20:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69564-deferrals-based-on-clawed-back-bonus/</loc>
  <lastmod>2022-08-18T14:23:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69563-participant-under-72-dies-beneficiary-is-over-72-rmd/</loc>
  <lastmod>2022-08-17T20:42:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69562-plan-002-with-an-earlier-effective-date-than-plan-001/</loc>
  <lastmod>2022-08-19T15:18:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69561-hardship-distributions/</loc>
  <lastmod>2022-08-17T15:34:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69560-orphan-plan-how-to-appoint-a-new-trustee/</loc>
  <lastmod>2022-08-23T01:37:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69559-in-kind-ps-deposit/</loc>
  <lastmod>2022-08-22T03:02:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69558-roth-rollover-to-plan-that-doesnt-have-roth/</loc>
  <lastmod>2022-08-23T13:41:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69557-sep-excluded-employees/</loc>
  <lastmod>2022-09-02T21:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69556-deadlines-for-new-plans-2022/</loc>
  <lastmod>2022-08-22T13:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69555-rmd-calculation-for-dc-plan-that-is-terminating/</loc>
  <lastmod>2022-08-15T23:39:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69554-payroll-setup-settlor-expense/</loc>
  <lastmod>2022-08-15T17:34:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69553-male-1983-gam-interest-rate-6/</loc>
  <lastmod>2022-08-15T15:54:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69546-sep-ira-with-multiple-businesses/</loc>
  <lastmod>2022-10-09T18:05:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69545-deemed-defaulted/</loc>
  <lastmod>2022-08-19T14:53:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69544-disqualified-persons-and-family-members-for-409p-testing/</loc>
  <lastmod>2022-08-15T14:28:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69543-timing-of-distributions-after-plan-termination/</loc>
  <lastmod>2022-08-15T18:24:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69542-1000-hour-requirement-for-short-plan-year/</loc>
  <lastmod>2022-08-16T13:09:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69541-segment-rates-for-2022-cash-balance-contributions/</loc>
  <lastmod>2022-08-12T19:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69540-3-dc-contribution-as-offset/</loc>
  <lastmod>2022-10-03T17:24:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69539-getting-back-a-small-overpayment-that-shouldnt-have-been-deposited-in-the-first-place/</loc>
  <lastmod>2022-08-18T20:23:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69538-how-to-enforce-rmd-requirements/</loc>
  <lastmod>2022-08-15T22:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69537-how-many-erisa-governed-plans-have-at-least-one-participant%E2%80%99s-account-balance-not-fed-to-a-recordkeeper%E2%80%99s-system/</loc>
  <lastmod>2022-08-15T15:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69536-it-outsourcing-vendors/</loc>
  <lastmod>2022-08-12T20:47:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69535-top-heavy-failing/</loc>
  <lastmod>2022-08-15T18:00:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69534-disability-pay-on-a-w-2-by-the-insurance-company/</loc>
  <lastmod>2022-08-15T16:09:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69533-employee-notice-requirement-for-profit-sharing-plan/</loc>
  <lastmod>2022-11-08T17:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69532-partic-elected-roth-company-did-pre-tax-fix/</loc>
  <lastmod>2022-09-15T13:38:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69531-mid-year-safe-harbor-change-to-eligibility/</loc>
  <lastmod>2022-08-10T18:44:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69530-insurance-premiums-paid-outside-of-plan/</loc>
  <lastmod>2022-09-12T14:45:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69529-affiliated-service-group/</loc>
  <lastmod>2022-08-12T17:47:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69528-increased-tege-enforcement/</loc>
  <lastmod>2022-08-12T00:27:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69527-first-year-form-5500-with-no-assets/</loc>
  <lastmod>2022-08-10T23:34:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69526-short-plan-year/</loc>
  <lastmod>2022-08-10T12:18:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69525-short-year-audit-issue-schedule-h/</loc>
  <lastmod>2022-08-11T00:51:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69524-does-modification-in-nqdc-impact-separation-of-service-date/</loc>
  <lastmod>2022-08-10T23:20:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69523-hsas-and-non-citizens/</loc>
  <lastmod>2022-08-10T19:06:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69522-retrospective-and-future-bonus-payments-and-performance-based-compensation/</loc>
  <lastmod>2022-08-13T14:39:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69521-participation-by-foreign-employees/</loc>
  <lastmod>2022-08-10T00:50:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69520-cycle-3-deadline-trust-agreement/</loc>
  <lastmod>2022-08-08T20:29:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69519-form-5500-sf-filed-with-old-employer-address/</loc>
  <lastmod>2022-08-08T19:33:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69518-merging-2-457b-top-hat-plans/</loc>
  <lastmod>2022-08-07T22:39:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69517-is-spousal-consent-required-for-all-distributions-from-a-dc-plan/</loc>
  <lastmod>2022-08-09T17:25:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69516-section-125-non-discrimination-testing/</loc>
  <lastmod>2022-08-10T20:05:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69515-deleted-inadvertent-duplicate/</loc>
  <lastmod>2022-08-04T17:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69514-permissively-aggregating-403b-plan-with-a-401a-plan-for-top-heavy-testing-of-the-401a-plan/</loc>
  <lastmod>2022-08-09T20:01:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69513-amendment-extensions-for-caressecure/</loc>
  <lastmod>2022-09-27T17:18:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69511-when-do-catch-ups-occur/</loc>
  <lastmod>2022-08-08T13:50:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69510-can-a-participant%E2%80%99s-governmental-%C2%A7%C2%A0457b-account-be-taken-for-restitution-to-the-employer-the-participant-stole-from/</loc>
  <lastmod>2022-08-07T15:09:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69509-establishing-a-ps-only-plan-after-plan-year-ends/</loc>
  <lastmod>2022-08-03T17:50:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69508-new-to-voluntary-contributions/</loc>
  <lastmod>2022-08-08T02:44:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69507-can-i-invest-my-401k-in-my-hedge-fund/</loc>
  <lastmod>2022-08-04T23:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69505-missed-deferral-correction-for-terminated-participant/</loc>
  <lastmod>2022-08-04T16:55:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69504-paying-federal-taxes-with-form-945/</loc>
  <lastmod>2022-08-04T22:06:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69503-ineligible-participants-allowed-to-defer/</loc>
  <lastmod>2022-08-04T00:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69502-is-my-salary-included-for-deduction-limit/</loc>
  <lastmod>2022-08-04T15:48:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69500-employee-leasing-company-401k/</loc>
  <lastmod>2022-08-01T16:55:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69499-5558-for-new-plan-but-then-5500-not-needed/</loc>
  <lastmod>2022-08-01T17:59:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69498-should-a-retirement-services-provider-be-its-customers%E2%80%99-super-fiduciary/</loc>
  <lastmod>2024-06-12T13:12:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69497-excess-415-issue-correction/</loc>
  <lastmod>2022-07-29T21:21:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69496-deadline-for-form-55005558/</loc>
  <lastmod>2024-07-08T23:23:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69495-re-allocation/</loc>
  <lastmod>2022-08-01T18:40:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69494-402g-excess-correction-options-after-april-15/</loc>
  <lastmod>2023-08-10T19:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69493-who-becomes-100-vested-at-plan-termination/</loc>
  <lastmod>2022-08-02T14:24:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69492-post-severance-compensation/</loc>
  <lastmod>2022-07-28T21:12:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69491-403b-plan-sponsor-purchases-the-stock-of-a-for-profit-corporation/</loc>
  <lastmod>2022-08-02T14:40:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69490-keeping-fiduciary-insurance-policy-because-of-qrp-after-selling-or-closing-a-business/</loc>
  <lastmod>2022-07-28T12:44:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69489-plan-adopted-no-action-still-effective/</loc>
  <lastmod>2022-07-28T02:06:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69488-keeping-retirement-accounts-separated/</loc>
  <lastmod>2022-08-01T14:55:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69487-2-safe-harbor-plans-in-the-same-plan-year/</loc>
  <lastmod>2022-07-27T18:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69486-penalty-for-filing-exempt-form-5500-ez-after-deadline/</loc>
  <lastmod>2024-07-02T01:30:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69485-204h-notice-requirement/</loc>
  <lastmod>2022-07-28T17:47:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69484-lifetime-income-statements/</loc>
  <lastmod>2022-07-28T18:44:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69483-long-term-part-time-employees/</loc>
  <lastmod>2022-07-28T21:24:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69482-recordkeeper-pays-missed-earnings/</loc>
  <lastmod>2022-07-27T17:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69481-death-of-sole-proprietor/</loc>
  <lastmod>2022-07-26T16:20:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69480-simple/</loc>
  <lastmod>2022-07-26T14:31:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69479-ltd-and-health-fsa/</loc>
  <lastmod>2022-07-29T00:29:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69478-new-w-4p-for-pension-systems-grace-period-any-other-issues/</loc>
  <lastmod>2022-07-25T20:46:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69477-partial-plan-termination-plan-still-existing-6-years-later/</loc>
  <lastmod>2022-08-03T21:10:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69476-terminating-cash-balance-plan-contribution-obligation/</loc>
  <lastmod>2022-07-25T21:00:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69475-lifetime-income-illustrations-pooled-plans/</loc>
  <lastmod>2022-07-22T16:23:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69474-schwab-solo-401k/</loc>
  <lastmod>2022-07-24T16:36:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69473-compensation-k-1-real-estate-income/</loc>
  <lastmod>2022-07-22T14:38:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69472-2021-termination-assets-keep-coming-back/</loc>
  <lastmod>2022-07-21T20:57:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69471-form-5500ez-assets-dip-below-250000/</loc>
  <lastmod>2024-07-01T21:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69470-userra-make-up-contributions/</loc>
  <lastmod>2022-07-21T17:29:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69469-lifetime-income-illustrations/</loc>
  <lastmod>2022-07-20T12:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69468-plan-sponsor-plan-name-changes-5500-accrued-or-cash/</loc>
  <lastmod>2022-07-21T19:45:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69467-church-plan-claims-survivor-benefit-reduction-under-a-qdro/</loc>
  <lastmod>2022-07-30T18:49:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69466-gross-pay-insufficient-to-deduct-401k-deferrals/</loc>
  <lastmod>2022-07-20T22:00:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69465-new-db-plan-identifying-1st-5500-filing-year/</loc>
  <lastmod>2022-07-19T19:18:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69464-qaca-matched-only-up-to-5-instead-of-6-of-compensation/</loc>
  <lastmod>2022-07-19T21:59:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69463-lifetime-income-disclosure-owner-only-plans/</loc>
  <lastmod>2022-08-11T17:10:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69462-non-erisa-plans-and-beneficiary-designation/</loc>
  <lastmod>2022-07-20T22:04:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69461-form-5500-schedule-c-service-codes/</loc>
  <lastmod>2022-07-20T20:57:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69460-hdhp-and-post-deductible-flat-dollar-copayment/</loc>
  <lastmod>2022-07-19T22:46:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69459-audit-needed/</loc>
  <lastmod>2022-07-20T21:01:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69458-divorced-spouse-not-removed-as-beneficiary/</loc>
  <lastmod>2024-07-11T16:46:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69457-compensation-paid-in-advance/</loc>
  <lastmod>2022-07-18T20:55:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69456-ageservice-exclusions-in-pre-approved-governmental-plan/</loc>
  <lastmod>2022-07-19T12:48:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69455-ps-plan-partial-termination-determination-general-question/</loc>
  <lastmod>2022-07-18T23:59:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69454-investment-change-notice-failure/</loc>
  <lastmod>2022-07-14T21:41:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69453-death-benefit-received-by-spouse-when-both-spouses-have-an-account-balance-in-same-qualified-employer-401k-plan/</loc>
  <lastmod>2022-07-18T17:15:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69452-cross-tested-plan-deposits-testing-each-deposit/</loc>
  <lastmod>2022-07-27T18:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69451-415-exceeded/</loc>
  <lastmod>2022-07-14T20:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69450-loan-payments-from-severance/</loc>
  <lastmod>2022-07-13T21:53:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69449-simple/</loc>
  <lastmod>2022-07-18T18:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69448-should-you-always-get-a-tax-identification-number-for-a-retirement-plan/</loc>
  <lastmod>2022-07-14T17:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69447-are-retroactive-qdro-benefits-a-thing/</loc>
  <lastmod>2022-07-13T21:34:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69446-401a-vs-401a-plans/</loc>
  <lastmod>2022-07-12T20:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69445-non-elective-contribution-for-hce-only/</loc>
  <lastmod>2022-07-14T00:51:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69444-ppp-loan-forgiveness-se-income/</loc>
  <lastmod>2022-08-10T14:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69443-ending-loan-program-mid-year/</loc>
  <lastmod>2022-07-12T16:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69442-who-signs-a-plan-doc-when-multiple-owners-are-not-all-ind-trustees/</loc>
  <lastmod>2022-07-13T17:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69441-affiliated-services-group-professional-corp-of-alcs-or-not/</loc>
  <lastmod>2022-07-12T21:14:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69440-401k-retirement-plan-administrator-job/</loc>
  <lastmod>2022-07-14T05:39:45+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
