<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/14750-incorrect-distribution-participant-still-employed/</loc>
  <lastmod>2002-05-08T20:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14749-qdro-post-retirement/</loc>
  <lastmod>2002-05-08T13:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14748-farmer-john-the-sole-proprietor/</loc>
  <lastmod>2002-05-11T01:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14747-who-is-the-beneficiary/</loc>
  <lastmod>2002-05-09T20:27:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14745-due-date-for-deferrals-for-partner/</loc>
  <lastmod>2002-05-07T20:20:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14744-cafeteria-vs-welfare/</loc>
  <lastmod>2002-05-09T23:00:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14743-boutlinum-toxin-injection/</loc>
  <lastmod>2002-05-13T16:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14742-schedule-e-and-securities-acquisition-loan-question/</loc>
  <lastmod>2002-05-07T14:06:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14741-egtrra-deduction-for-terminating-plan/</loc>
  <lastmod>2002-05-07T15:09:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14740-cross-tested-safe-harbor-401k-with-2-year-profit-sharing-wait/</loc>
  <lastmod>2002-05-13T18:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14739-stock-trades-within-a-roth-ira/</loc>
  <lastmod>2002-05-07T05:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14738-401k-out-of-compliance-in-plans-first-year/</loc>
  <lastmod>2002-05-07T22:40:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14737-italian-fsa-vs-all-other-actuaries/</loc>
  <lastmod>2002-05-06T21:33:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14736-conversion-and-recharacterization-questions/</loc>
  <lastmod>2002-05-07T01:03:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14735-457f-termination/</loc>
  <lastmod>2002-05-07T18:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14734-welfare-benefitfringe-benefit/</loc>
  <lastmod>2002-05-07T10:49:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14733-equation-of-balance/</loc>
  <lastmod>2002-05-07T19:47:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14732-control-groups/</loc>
  <lastmod>2002-05-07T12:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14731-market-timing-restrictions/</loc>
  <lastmod>2002-05-06T19:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14730-insurance-value-in-retirement-plan/</loc>
  <lastmod>2002-05-08T17:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14729-tax-rules-on-death-benefit-wi-nqdc-plan/</loc>
  <lastmod>2002-05-06T18:44:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14727-request-for-determination-letter-for-a-qualified-plan-rollover-into/</loc>
  <lastmod>2002-05-10T17:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14726-conversion-ira-to-roth/</loc>
  <lastmod>2002-05-20T16:26:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14725-can-i-start-a-roth-ira-for-my-adult-son/</loc>
  <lastmod>2002-05-07T00:58:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14723-rules-for-dipping-into-iras-for-down-payment-on-a-house/</loc>
  <lastmod>2002-05-06T18:09:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14722-termination-of-457b-plan/</loc>
  <lastmod>2002-05-08T14:51:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14720-how-to-handle-an-overcontribution/</loc>
  <lastmod>2002-05-07T20:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14719-termination-pay/</loc>
  <lastmod>2002-08-23T23:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14718-plan-differences/</loc>
  <lastmod>2002-05-20T18:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14717-egtrra-detail/</loc>
  <lastmod>2002-05-03T21:56:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14716-treatment-of-esop/</loc>
  <lastmod>2002-05-03T19:26:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14715-catch-up-on-457-and-403b/</loc>
  <lastmod>2002-05-06T00:51:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14714-catch-up-in-two-simple-iras/</loc>
  <lastmod>2002-05-03T17:46:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14713-in-service-457-distributions/</loc>
  <lastmod>2002-05-03T16:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14712-non-amenders/</loc>
  <lastmod>2002-06-05T22:52:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14711-new-comparability-under-relius/</loc>
  <lastmod>2002-05-20T17:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14710-64000-question-it-this-a-top-heavy-plan/</loc>
  <lastmod>2002-05-03T15:35:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14709-multiemployer-delinquency-funds/</loc>
  <lastmod>2002-05-04T15:22:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14708-can-i-contribute-more-than-2000-as-a-single-taxpayer-in-any-given-yea/</loc>
  <lastmod>2002-05-03T16:28:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14707-delinquency-funds/</loc>
  <lastmod>2002-05-06T15:48:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14706-futures-and-erisa-funds/</loc>
  <lastmod>2002-05-03T14:04:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14705-modified-aggregate-funding/</loc>
  <lastmod>2002-05-03T16:08:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14704-roth-recharacterization/</loc>
  <lastmod>2002-05-03T00:17:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14703-college-student-trying-to-make-the-right-decisions/</loc>
  <lastmod>2002-05-03T04:42:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14702-workers-compensation-and-vesting/</loc>
  <lastmod>2002-05-03T18:33:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14701-loans-in-default/</loc>
  <lastmod>2002-05-03T20:35:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14700-definitely-determinable-benefit-principal-only-vs-principal-intere/</loc>
  <lastmod>2002-05-06T18:03:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14699-hedge-fund-regulations/</loc>
  <lastmod>2002-05-08T13:24:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14698-church-plans-and-bankruptcy-actions/</loc>
  <lastmod>2002-05-02T19:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14697-457b-distributions-post-egtrra/</loc>
  <lastmod>2002-05-03T13:20:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14696-in-light-of-the-recent-notification-regarding-filing-form-5500-and-sch/</loc>
  <lastmod>2002-05-02T18:40:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14695-simple-ira-and-frozen-db-plan/</loc>
  <lastmod>2002-05-03T18:47:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14694-irs-audit-missing-original-plan-document/</loc>
  <lastmod>2002-05-06T18:31:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14693-definition-of-zero-vested-forfeiture-timing-issue/</loc>
  <lastmod>2002-05-03T17:17:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14692-rollover-by-a-surviving-spouse/</loc>
  <lastmod>2002-05-03T13:11:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14691-safe-harbor-match-top-heavy/</loc>
  <lastmod>2002-05-02T16:03:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14690-hipaa-compliance-with-ltd-plans/</loc>
  <lastmod>2002-05-03T15:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14689-new-plan-5500-dates/</loc>
  <lastmod>2002-05-04T00:37:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14688-401k-plan-termination-and-forfeitures/</loc>
  <lastmod>2002-05-02T15:43:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14687-loan-partial-payments/</loc>
  <lastmod>2002-05-03T16:49:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14686-schedule-d-requirements/</loc>
  <lastmod>2002-05-02T17:17:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14685-hardship-withdraw-from-profit-sharing-plan/</loc>
  <lastmod>2002-05-02T15:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14684-borrowing-from-roth-ira-for-60-days-and-then-returning-the-same-securi/</loc>
  <lastmod>2002-05-03T12:56:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14683-pretax-change-in-plan/</loc>
  <lastmod>2002-05-02T14:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14682-employer-stock-in-profit-sharing-plan/</loc>
  <lastmod>2002-05-01T23:49:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14681-reliance-on-advisory-letter-volume-plan-affiliated-service-group/</loc>
  <lastmod>2002-07-16T16:07:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14680-governmental-entity-head-start-programs/</loc>
  <lastmod>2002-05-03T14:44:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14679-pension-contributions-during-chapter-11-reorganization-bankruptcy/</loc>
  <lastmod>2002-05-03T16:52:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14678-safe-harbor-plans-pass-on-top-heavy-testing/</loc>
  <lastmod>2002-05-04T18:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14677-corrective-contributions/</loc>
  <lastmod>2002-05-06T12:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14676-schedule-d-requirements/</loc>
  <lastmod>2002-05-01T17:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14675-403a-funds/</loc>
  <lastmod>2002-05-01T22:49:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14674-controlled-group-without-ownership/</loc>
  <lastmod>2002-05-02T16:40:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14673-average-benefits-test-multiple-plans/</loc>
  <lastmod>2002-05-01T19:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14672-401k-partial-plan-year-termination/</loc>
  <lastmod>2002-05-01T18:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14671-mergers-acquisitions/</loc>
  <lastmod>2002-05-01T19:29:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14670-improper-distribution-from-457-plan/</loc>
  <lastmod>2002-05-06T00:33:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14669-fasb-87-and-end-of-year-valuations/</loc>
  <lastmod>2002-05-01T15:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14667-change-in-funding-method/</loc>
  <lastmod>2002-05-02T14:21:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14666-aggregation-in-2001-but-not-in-2002-what-are-the-prior-year-nhce/</loc>
  <lastmod>2002-05-01T14:32:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14665-who-set-up-a-plan-with-for-a-small-company/</loc>
  <lastmod>2002-06-19T20:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14664-average-number-of-allocation-groups-or-classes/</loc>
  <lastmod>2002-05-08T12:49:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14663-is-this-legal/</loc>
  <lastmod>2002-07-11T23:26:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14662-self-directed-brokerage-accounts/</loc>
  <lastmod>2002-05-01T21:05:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14660-usa-patriot-act-pensions/</loc>
  <lastmod>2002-05-01T12:52:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14659-unused-leave-deposited-into-401k-plan/</loc>
  <lastmod>2002-05-02T23:45:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14658-can-a-loan-be-sold-from-401k-account-to-profit-sharing-account/</loc>
  <lastmod>2002-05-02T17:56:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14657-claims-and-appeals-under-cafeteria-plan-document/</loc>
  <lastmod>2002-09-19T16:49:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14656-after-tax-contributions-in-a-top-heavy-profit-sharing-plan/</loc>
  <lastmod>2002-04-30T21:26:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14655-tuition-reimbursement/</loc>
  <lastmod>2002-05-01T20:28:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14654-tuition-reimbursement/</loc>
  <lastmod>2002-04-30T19:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14653-roth-iras/</loc>
  <lastmod>2002-05-04T02:24:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14652-whipsaw/</loc>
  <lastmod>2002-05-01T16:12:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14651-egtrra-amendment-for-sarsep/</loc>
  <lastmod>2002-05-06T17:15:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14650-457-distributions/</loc>
  <lastmod>2002-04-30T16:22:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14649-welfare-benefit-plan-documents/</loc>
  <lastmod>2002-05-21T00:39:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14648-loa-and-medical-fsa/</loc>
  <lastmod>2002-04-30T15:57:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14647-standalone-prescription-drug-plan-experience/</loc>
  <lastmod>2002-06-26T14:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14646-concurrent-457f-srfs/</loc>
  <lastmod>2002-05-06T00:09:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14645-411d6-early-ret-subsidy/</loc>
  <lastmod>2002-04-30T15:23:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14644-catch-ups-without-regular-deferrals/</loc>
  <lastmod>2002-05-10T16:11:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14643-general-testing-and-417e/</loc>
  <lastmod>2003-07-11T23:50:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14641-effective-dates/</loc>
  <lastmod>2002-04-29T19:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14640-no-der-update-script/</loc>
  <lastmod>2002-04-30T16:04:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14638-benefit-eligibility-date/</loc>
  <lastmod>2002-05-01T17:58:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14637-cafeteria-plan/</loc>
  <lastmod>2002-04-29T19:24:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14636-401k-rollovers-irs-approval/</loc>
  <lastmod>2002-04-29T16:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14635-welfare-vs-fringe-benefit-plans/</loc>
  <lastmod>2002-04-30T21:56:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14634-contact-information-for-cafeteria-plan-administrators/</loc>
  <lastmod>2002-05-20T18:30:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14632-traditional-ira-conversion/</loc>
  <lastmod>2002-05-02T00:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14631-after-tax-employee-contributions/</loc>
  <lastmod>2002-04-29T14:41:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14630-401k-rollover-to-ira-then-conversion-to-rothira-and-prorata/</loc>
  <lastmod>2004-10-29T17:17:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14629-corbel-cafeteria-plan-documents/</loc>
  <lastmod>2002-04-28T05:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14628-roth-icome-limits/</loc>
  <lastmod>2002-04-28T13:26:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14627-roth-income-limits-for-2002/</loc>
  <lastmod>2002-04-27T22:55:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14624-matching-on-a-payroll-basis-and-1000-hour-eligibility-requirement/</loc>
  <lastmod>2002-04-26T21:10:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14620-403b-severance-from-employment/</loc>
  <lastmod>2002-04-26T19:03:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14619-vesting-in-collectively-bargained-plans/</loc>
  <lastmod>2002-04-26T18:47:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14618-different-employee-contribution-amounts-not-and-hcenon-hce-issue/</loc>
  <lastmod>2002-04-26T14:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14617-change-top-heavy-from-all-to-non-key-only-during-rap/</loc>
  <lastmod>2002-04-26T20:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14616-maximum-legal-vesting-period-for-part-time-employees/</loc>
  <lastmod>2002-04-26T14:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14615-when-should-i-start-to-invest/</loc>
  <lastmod>2002-04-25T22:27:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14614-retirment-plan-comparisons/</loc>
  <lastmod>2002-05-01T18:27:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14613-establishing-a-529-business/</loc>
  <lastmod>2003-03-31T17:57:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14611-top-heavy-minimums-to-non-key-hces-who-have-waived-participation/</loc>
  <lastmod>2002-04-26T13:33:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14610-people-who-work-at-home/</loc>
  <lastmod>2002-04-25T18:16:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14609-allocation-of-released-shares/</loc>
  <lastmod>2002-04-26T17:55:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14608-one-time-irrevocable-elections/</loc>
  <lastmod>2002-04-30T14:05:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14607-after-tax-rollovers/</loc>
  <lastmod>2002-04-26T15:59:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14606-exception-to-catch-up-contribution-regulations/</loc>
  <lastmod>2002-04-25T15:58:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14605-distribution-at-early-retirement-age/</loc>
  <lastmod>2002-04-25T17:25:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14603-415-limit/</loc>
  <lastmod>2002-04-25T15:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14602-401k-rollover-of-after-tax-contributions-and-then-convert/</loc>
  <lastmod>2002-04-25T23:21:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14601-egtrra-conformity/</loc>
  <lastmod>2002-05-09T21:56:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14600-ideas-for-retiree-medical-plan-cost-reduction-needed/</loc>
  <lastmod>2002-04-26T16:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14599-dfvc-program-procedures/</loc>
  <lastmod>2002-04-25T14:26:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14598-determining-top-25-for-lump-sum-restrictions/</loc>
  <lastmod>2002-04-25T14:30:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14597-non-safe-harbor-floor-offset-plan/</loc>
  <lastmod>2002-04-29T20:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14596-404c-defaults/</loc>
  <lastmod>2002-04-27T05:05:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14595-hipaa-and-change-in-family-status/</loc>
  <lastmod>2002-04-30T12:29:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14594-vebas-and-qdros/</loc>
  <lastmod>2002-05-21T18:01:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14593-irs-releases-revised-model-ira-forms/</loc>
  <lastmod>2002-10-09T22:45:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14592-457f-information/</loc>
  <lastmod>2002-04-24T21:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14591-nj-and-egtrra-not-perfect-together/</loc>
  <lastmod>2002-04-25T14:48:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14590-iowa/</loc>
  <lastmod>2002-04-24T18:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14589-time-frame-for-filing-suit/</loc>
  <lastmod>2002-04-26T17:15:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14588-what-is-control-administration/</loc>
  <lastmod>2002-04-24T17:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14587-what-is-control-administration/</loc>
  <lastmod>2002-04-26T03:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14586-is-this-an-affiliated-service-group/</loc>
  <lastmod>2002-04-30T23:15:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14585-top-heavy-401k-plan/</loc>
  <lastmod>2002-04-24T20:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14584-copies-of-5500-filings/</loc>
  <lastmod>2002-04-25T14:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14583-filing-status-affecting-roth-ira-contributions/</loc>
  <lastmod>2002-04-24T16:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14582-mp-amended-to-ps/</loc>
  <lastmod>2002-04-25T00:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14581-fsa-new-bennie-cards-anyone/</loc>
  <lastmod>2002-05-02T16:56:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14580-administration-and-audits/</loc>
  <lastmod>2002-05-10T21:29:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14579-company-stock/</loc>
  <lastmod>2002-04-24T13:03:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14578-making-change-in-benefits/</loc>
  <lastmod>2002-04-24T14:27:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14577-taxation-of-self-funded-medical-premiums-and-benefits-paid-to-503c-h/</loc>
  <lastmod>2002-04-28T05:18:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14576-any-loopholes-to-the-simple-plan-is-the-only-plan-rule/</loc>
  <lastmod>2002-04-28T20:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14575-401k-safe-harbor-contributions/</loc>
  <lastmod>2002-04-24T06:22:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14574-how-to-locate-tpas-that-administer-457b-govt-and-top-hat-457b-pla/</loc>
  <lastmod>2002-09-01T03:58:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14573-last-page/</loc>
  <lastmod>2002-04-23T21:09:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14572-de-minimus-excise-tax/</loc>
  <lastmod>2002-04-23T21:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14571-refinanced-participant-loan/</loc>
  <lastmod>2002-04-23T19:43:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14570-schedule-d-for-non-calendar-year-plan/</loc>
  <lastmod>2002-04-23T20:26:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14569-simple-401k-to-safeharbor-conversion/</loc>
  <lastmod>2002-04-23T19:41:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14568-sole-proprietor-incorporates-does-this-mean-plan-must-terminate/</loc>
  <lastmod>2002-04-23T16:11:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14567-5500-ez-and-schedule-a/</loc>
  <lastmod>2002-04-23T15:41:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14566-cafeteria-plan-and-lifeltd-policy/</loc>
  <lastmod>2002-05-04T00:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14565-dc-plan-company-stock-limits/</loc>
  <lastmod>2002-04-26T21:23:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14564-1099-r-coding/</loc>
  <lastmod>2002-04-23T15:24:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14563-long-term-disability-benefit/</loc>
  <lastmod>2002-04-23T19:40:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14562-missing-participants/</loc>
  <lastmod>2002-11-13T21:47:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14561-db-plan-termination-and-pbgc/</loc>
  <lastmod>2002-04-23T17:14:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14560-ira-chart/</loc>
  <lastmod>2002-04-23T07:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14559-coverage-for-employer-contributions-not-made/</loc>
  <lastmod>2002-04-23T13:37:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14558-how-is-deductible-limit-calculated-for-a-money-purchase-plan-when-plan/</loc>
  <lastmod>2002-04-23T18:15:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14556-top-heavy-minimum-for-safe-harbor-plan/</loc>
  <lastmod>2002-04-23T11:52:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14555-simple-sep-amendment/</loc>
  <lastmod>2002-04-24T03:10:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14554-irs-extends-deadline-for-using-revised-ira-model-documents/</loc>
  <lastmod>2002-04-22T17:32:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14553-company-buyout-effects-on-401k-plans/</loc>
  <lastmod>2002-04-24T16:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14552-now-that-125-plans-no-longer-require-a-form-5500-what-is-required-for/</loc>
  <lastmod>2002-04-23T15:00:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14551-roth-ira-contribution-dates/</loc>
  <lastmod>2002-04-22T16:30:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14550-loan-repayment-requirements/</loc>
  <lastmod>2002-04-22T16:20:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14549-catch-up-contributions-underwithholding/</loc>
  <lastmod>2002-06-19T19:46:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14548-roth-ira-question-headache/</loc>
  <lastmod>2002-04-21T22:36:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14547-ira-headache/</loc>
  <lastmod>2002-04-21T16:56:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14546-refund-of-excess-457b-contributions/</loc>
  <lastmod>2002-04-21T13:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14545-joint-committe-on-taxation-white-paper/</loc>
  <lastmod>2002-04-22T17:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14544-switching-from-prior-year-to-current-year-testing-method/</loc>
  <lastmod>2002-04-20T15:16:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14543-esops-contributions-of-employer-stock/</loc>
  <lastmod>2002-04-24T17:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14542-the-florida-retirement-systems-investment-plan/</loc>
  <lastmod>2002-05-07T22:23:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14541-401k-plan-design-for-temporary-agency/</loc>
  <lastmod>2002-04-20T22:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14540-imputed-income-for-20yo-non-student-child/</loc>
  <lastmod>2002-04-19T20:05:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14539-iras-subjected-to-back-up-withholding/</loc>
  <lastmod>2002-04-26T15:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14538-overfunded-db/</loc>
  <lastmod>2002-04-23T21:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14537-can-multiple-plans-be-on-same-document-if-not-a-prototype-and-not-a-mu/</loc>
  <lastmod>2002-04-21T21:03:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14536-fsa-deductions-from-final-paycheck/</loc>
  <lastmod>2002-05-13T18:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14535-nonvoting-stock-in-an-s-corp-esop/</loc>
  <lastmod>2002-04-20T23:26:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14534-time-limit-on-recovering-erroneous-fit-withholding/</loc>
  <lastmod>2002-04-20T12:45:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14533-timing-of-the-use-of-match-forfeiture/</loc>
  <lastmod>2002-04-23T16:09:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14532-aggregate-db-and-dc-for-401a4-and-410b-what-are-the-issues/</loc>
  <lastmod>2002-04-22T22:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14531-company-stock-issue/</loc>
  <lastmod>2002-04-22T15:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14530-testing-acp-safe-harbor-contributions/</loc>
  <lastmod>2002-04-19T15:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14529-requirement-for-a-new-roth-ira-account-every-year/</loc>
  <lastmod>2002-04-19T23:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14528-457-vendors/</loc>
  <lastmod>2002-09-01T03:51:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14527-self-employed-individual/</loc>
  <lastmod>2002-04-19T17:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14525-select-group-of-management-or-hces/</loc>
  <lastmod>2002-04-19T19:30:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14524-erisa-funded-plans/</loc>
  <lastmod>2002-04-18T20:43:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14523-proxy-reporting/</loc>
  <lastmod>2002-04-18T19:13:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14522-loan-defualt-due-to-employer-error/</loc>
  <lastmod>2002-04-23T15:52:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14521-short-plan-year-excludable-employees/</loc>
  <lastmod>2002-04-19T00:27:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14520-non-calendar-year-plan-deadline/</loc>
  <lastmod>2002-04-21T21:31:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14519-participant-loans-terminated-ees/</loc>
  <lastmod>2002-04-19T16:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14518-matching-contributions-when-is-a-true-up-required/</loc>
  <lastmod>2002-04-19T17:09:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14517-dual-status-hospital/</loc>
  <lastmod>2002-04-17T21:45:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14516-administrating-a-deferred-comp-plan/</loc>
  <lastmod>2002-04-17T21:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14515-adp-calculation-for-first-year-of-a-plan/</loc>
  <lastmod>2002-10-21T23:36:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14513-pbgc-coverage/</loc>
  <lastmod>2002-04-18T19:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14512-ineligible-457-plan-and-installment-payments/</loc>
  <lastmod>2002-05-15T19:16:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14511-missing-plan-participants/</loc>
  <lastmod>2002-04-21T12:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14510-cafeteria-plans/</loc>
  <lastmod>2002-09-04T18:44:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14509-converting-existing-401k-to-safe-harbor-401k-mid-year-def-of-su/</loc>
  <lastmod>2002-04-19T13:02:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14508-dependent-care-reimbursement/</loc>
  <lastmod>2002-04-17T17:40:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14507-separate-plan-years-for-premium-conversionflex-elections/</loc>
  <lastmod>2002-04-17T19:22:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14506-dependent-care-fsa-eligible-mid-year-change/</loc>
  <lastmod>2002-04-17T18:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14505-fulltime-employee-and-benefits/</loc>
  <lastmod>2002-05-04T21:14:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14504-rabbi-trust-and-insurance/</loc>
  <lastmod>2002-04-17T21:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14503-waiving-health-coverage/</loc>
  <lastmod>2002-04-20T23:26:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14502-secured-trust/</loc>
  <lastmod>2002-05-31T14:40:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14501-irs-issues-final-rmd-regulations/</loc>
  <lastmod>2002-04-16T20:12:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14500-final-rmd-regs/</loc>
  <lastmod>2002-04-16T22:08:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14495-is-there-anyway-to-exclude-75-year-old-non-hce-from-safe-harbor/</loc>
  <lastmod>2002-04-18T00:10:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14494-can-owner-participate-in-401k-plan-that-excludes-union-employees/</loc>
  <lastmod>2002-04-18T14:15:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14493-spouse-released-from-prison/</loc>
  <lastmod>2007-01-31T20:44:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14492-cross-testing-dc-plans-ebars/</loc>
  <lastmod>2002-04-16T17:27:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14491-treatment-of-alternate-payee-for-top-heavy-purposes/</loc>
  <lastmod>2002-04-17T15:43:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14489-correction-of-401a17-failure-under-rev-proc-2001-17/</loc>
  <lastmod>2002-04-16T15:20:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14488-roth401kira/</loc>
  <lastmod>2002-04-16T14:39:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14486-roth-contribution-not-allowed-investment-loss/</loc>
  <lastmod>2002-04-16T20:47:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14485-change-in-death-benefits-conditions/</loc>
  <lastmod>2002-04-16T22:08:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14484-general-nondiscrimanation-test-for-retirees/</loc>
  <lastmod>2002-04-15T20:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14483-termination-funding/</loc>
  <lastmod>2002-04-16T14:10:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14482-non-model-seps/</loc>
  <lastmod>2002-04-24T03:08:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14481-partnership-of-pcs-2-plans/</loc>
  <lastmod>2002-04-15T19:08:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14480-actuarial-equivalence/</loc>
  <lastmod>2002-04-17T16:44:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14479-457b-top-hat-for-tribal-entity/</loc>
  <lastmod>2002-04-15T20:14:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14478-no-response-to-distribution-froms-for-a-terminating-money-purchase-pla/</loc>
  <lastmod>2002-04-17T12:57:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14477-taxation-of-benefits/</loc>
  <lastmod>2002-04-16T20:15:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14475-schedule-a-required-if-all-assets-transferred-mid-year/</loc>
  <lastmod>2002-04-16T11:47:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14474-triggering-event-required/</loc>
  <lastmod>2002-04-15T17:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14473-reemployment-after-retirement/</loc>
  <lastmod>2002-04-15T15:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14472-form-5329-questions-related-to-missed-rmd/</loc>
  <lastmod>2002-04-15T15:27:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14471-catch-up-contributions/</loc>
  <lastmod>2002-04-25T20:36:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14470-roth-contributions/</loc>
  <lastmod>2002-04-15T15:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14469-1035-exchange-in-qualified-plan/</loc>
  <lastmod>2002-04-15T15:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14468-fiduciary-liability/</loc>
  <lastmod>2002-04-15T17:17:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14467-top-heavey-401k-new-comparability-concerns/</loc>
  <lastmod>2002-04-15T17:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14466-deadline-for-amending-plan-document-to-switch-current-prior-year-adp/</loc>
  <lastmod>2004-10-20T15:49:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14465-availability-of-claims-experience-info/</loc>
  <lastmod>2002-04-13T03:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14464-ex-spouse-beneficiary/</loc>
  <lastmod>2002-04-13T17:10:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14463-prohibited-transaction/</loc>
  <lastmod>2002-04-29T18:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14462-post-normal-ret-age-act-increases/</loc>
  <lastmod>2003-11-06T16:21:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14461-leaving-a-403b-account-as-part-of-an-estate/</loc>
  <lastmod>2002-04-13T01:23:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14460-prohibited-transaction/</loc>
  <lastmod>2002-04-15T14:47:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14459-limitation-year-is-not-calender-year/</loc>
  <lastmod>2002-04-12T19:45:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14458-rfps/</loc>
  <lastmod>2002-04-12T17:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14457-self-employment-loss-w-2-wages-ira-contribution/</loc>
  <lastmod>2002-04-12T17:49:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14456-pooled-tips-distributed-at-christmas-erisa-plan/</loc>
  <lastmod>2002-04-15T03:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14455-minimum-required-contribution/</loc>
  <lastmod>2002-04-12T17:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14454-iraroth-ira-strategy/</loc>
  <lastmod>2002-04-13T02:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14453-llc-and-simple-ira/</loc>
  <lastmod>2002-04-12T07:19:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14452-simple-ira-and-llc/</loc>
  <lastmod>2002-04-24T03:23:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14451-qmsco-procedure/</loc>
  <lastmod>2002-04-12T15:32:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14450-excess-match-contribution/</loc>
  <lastmod>2002-04-12T19:39:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14449-2001-5500-distributions-of-loan-balances-with-separation-from-servic/</loc>
  <lastmod>2002-04-13T02:25:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14448-another-inherited-mess-loans-in-an-ira-account/</loc>
  <lastmod>2002-04-12T14:18:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14447-reemployment-after-retirement/</loc>
  <lastmod>2002-04-11T20:19:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14446-workmans-comp-tax-question/</loc>
  <lastmod>2002-04-16T20:15:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14445-savings-on-workmans-comp-tax/</loc>
  <lastmod>2002-04-11T17:57:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14443-roth-ira-distributions/</loc>
  <lastmod>2002-04-12T13:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14442-we-are-currently-offering-grantsif-you-do-not-see-what-you-need-on/</loc>
  <lastmod>2002-04-11T17:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14441-egtrra-and-457b-nongovernmental-plans/</loc>
  <lastmod>2002-04-17T20:14:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14440-union-401k-plans/</loc>
  <lastmod>2002-04-12T21:59:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14439-maximum-employer-contribution-report/</loc>
  <lastmod>2002-04-11T17:33:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14438-safe-harbor-contributions/</loc>
  <lastmod>2002-04-11T18:15:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14437-conversion-of-mp-plan-to-cross-tested-ps-plan/</loc>
  <lastmod>2002-04-11T14:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14436-income-limitations-for-roth-iras/</loc>
  <lastmod>2002-04-11T13:19:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14435-pbgc-schedule-a/</loc>
  <lastmod>2002-04-11T13:35:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14434-if-it-not-addressed-in-the-plan-description-can-an-election-be-made-f/</loc>
  <lastmod>2002-04-11T15:35:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14433-dependent-care-assistance-programs/</loc>
  <lastmod>2014-09-29T20:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14432-medical-flexible-spending-accounts/</loc>
  <lastmod>2002-04-16T18:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14431-401k-election-modification/</loc>
  <lastmod>2002-04-10T21:01:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14430-cobra-and-bankruptcy/</loc>
  <lastmod>2002-07-11T15:49:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14428-must-plan-document-contain-a-safe-harbor-allocation-formula-in-order-t/</loc>
  <lastmod>2002-04-11T18:10:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14427-5500-part-ii-line-8/</loc>
  <lastmod>2002-04-11T14:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14426-ineligible-participant-assets-already-distributed/</loc>
  <lastmod>2002-04-10T20:17:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14425-plan-investments/</loc>
  <lastmod>2002-04-10T20:45:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14424-does-death-of-participant-affect-ability-to-cross-test/</loc>
  <lastmod>2002-04-10T20:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14423-average-benefits-percentage-test-with-a-403b-plan/</loc>
  <lastmod>2016-09-06T11:57:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14422-simple-plan-employer-sold-business/</loc>
  <lastmod>2002-04-25T16:43:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14421-benefit-elections-i-know-the-exceptions-to-the-rule-but-where-is-the/</loc>
  <lastmod>2002-04-11T15:40:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14420-acp-refunds-forfeitures-or-check-to-er/</loc>
  <lastmod>2002-04-10T18:17:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14419-erisa-403b-conversion-to-non-erisa-403b/</loc>
  <lastmod>2022-05-31T17:22:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14418-corporate-officer-receiving-no-salary-included-in-simple/</loc>
  <lastmod>2002-04-24T03:17:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14417-employee-funded-sep-mpp/</loc>
  <lastmod>2002-04-23T18:06:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14416-ira/</loc>
  <lastmod>2002-04-10T14:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14415-terminating-plan-no-deposit-of-receivable/</loc>
  <lastmod>2002-04-10T00:09:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14414-must-top-heavy-minimums-be-provided-to-ps-who-have-entered-401k-but/</loc>
  <lastmod>2002-04-10T11:02:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14413-are-401k-catchup-amts-considered-in-c-t-calcs/</loc>
  <lastmod>2002-04-10T02:24:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14412-withholding-options-under-w-4p/</loc>
  <lastmod>2002-04-09T19:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14411-cobra-carrier-change-help/</loc>
  <lastmod>2002-04-09T19:54:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14410-account-summary/</loc>
  <lastmod>2002-04-10T15:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14409-maintaining-another-qualified-plan/</loc>
  <lastmod>2002-04-16T20:36:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14408-bankruptcy-risk-subs-parent-companies/</loc>
  <lastmod>2002-04-10T23:10:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14407-electronic-filing-of-1099-r/</loc>
  <lastmod>2002-04-16T20:02:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14406-issues-2-1099-rs-for-same-loan-default-in-2-different-years/</loc>
  <lastmod>2002-04-10T13:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14405-after-tax-contributions-in-a-401k/</loc>
  <lastmod>2002-04-09T18:39:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14404-former-participant-requests-spd-and-5500/</loc>
  <lastmod>2002-04-11T00:00:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14403-making-payment-to-terminated-vested-457f-paticipants/</loc>
  <lastmod>2002-04-09T12:17:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14402-12-self-employment-tax-calculations/</loc>
  <lastmod>2002-04-10T01:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14401-fiduciary-duty-and-valuation-of-stock-in-a-closely-held-company/</loc>
  <lastmod>2002-04-10T06:15:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14400-simple-iras-eligible-employees/</loc>
  <lastmod>2002-04-26T14:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14399-work-clothes/</loc>
  <lastmod>2002-04-08T22:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14398-403b-rfps/</loc>
  <lastmod>2002-06-05T17:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14397-401k-spousal-consent-to-distribution/</loc>
  <lastmod>2002-04-08T19:22:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14396-offshore-investments-for-retirement-amp-savings-plans/</loc>
  <lastmod>2002-04-08T18:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14395-changing-distribution-election-due-to-check-not-being-cashed/</loc>
  <lastmod>2002-04-10T15:40:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14394-in-service-withdrawal-in-self-employed-pension-plan/</loc>
  <lastmod>2002-04-08T19:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14393-change-in-family-status/</loc>
  <lastmod>2002-04-10T20:29:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14392-my-first-roth/</loc>
  <lastmod>2002-04-08T22:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14391-403b-plan-incorrect-vesting-calculation-suggestions/</loc>
  <lastmod>2002-04-28T15:01:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14390-deductibility-of-contribution-to-underfunded-db-plan-termination/</loc>
  <lastmod>2002-04-08T16:43:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14389-timing-of-deposit-of-401k-salary-deferrals/</loc>
  <lastmod>2002-04-17T01:58:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14388-for-defined-benefit-plans-what-is-a-typical-pay-credit-percentage-per/</loc>
  <lastmod>2002-04-11T17:22:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14387-roth-ira/</loc>
  <lastmod>2002-04-08T03:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14386-help/</loc>
  <lastmod>2002-04-08T15:33:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14383-takeovers-and-401k/</loc>
  <lastmod>2002-04-08T11:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14382-provider-problems/</loc>
  <lastmod>2002-04-07T22:24:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14381-inheritence-and-roth-maximum-contributions/</loc>
  <lastmod>2002-04-09T17:27:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14380-roth-ira-contributions/</loc>
  <lastmod>2002-04-07T22:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14379-hipaa-special-enrollment/</loc>
  <lastmod>2002-04-10T15:46:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14378-terminated-employees-carry-old-loans-to-new-plans/</loc>
  <lastmod>2002-04-08T19:45:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14377-long-term-care/</loc>
  <lastmod>2002-04-05T20:43:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14376-no-more-schedule-f/</loc>
  <lastmod>2002-04-05T20:16:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14375-non-discrimination-test-for-merger-occurring-mid-year/</loc>
  <lastmod>2002-04-08T14:09:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14374-hce-status-report/</loc>
  <lastmod>2002-04-09T16:08:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14373-waiting-time-for-new-loan/</loc>
  <lastmod>2002-04-05T19:40:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14372-spds/</loc>
  <lastmod>2002-04-08T14:29:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14371-deductibility-of-contributions-for-s-corp/</loc>
  <lastmod>2002-04-12T13:51:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14370-egtrra-technical-corrections-keeping-old-law-db-limits/</loc>
  <lastmod>2002-04-08T14:46:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14369-amendment-timing/</loc>
  <lastmod>2002-04-05T18:34:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14368-cafeteria-plan-termination/</loc>
  <lastmod>2002-04-15T15:18:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14367-refund-of-forfeitures-to-contributing-employers/</loc>
  <lastmod>2002-04-05T01:25:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14366-sarsep-adp-testing-failures/</loc>
  <lastmod>2002-04-25T17:07:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14365-correction-for-not-crediting-service/</loc>
  <lastmod>2002-04-09T15:50:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14364-network-and-firewall-issues/</loc>
  <lastmod>2002-04-04T21:41:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14363-hce-determination-when-company-is-new/</loc>
  <lastmod>2002-04-04T23:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14362-schedule-f-no-longer-required/</loc>
  <lastmod>2002-04-22T18:40:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14361-hcsa-election-change/</loc>
  <lastmod>2002-04-05T20:28:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14360-business-owner-is-also-agent-on-own-401k-plan/</loc>
  <lastmod>2002-04-05T16:29:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14359-457-spd-needed-or-not/</loc>
  <lastmod>2002-04-07T00:38:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14358-aspa-c-1-prior-examinations/</loc>
  <lastmod>2002-04-11T19:55:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14357-revenue-procedure-2000-40/</loc>
  <lastmod>2002-04-04T20:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14356-ira-as-sole-shareholder-of-an-s-corporation/</loc>
  <lastmod>2002-04-04T21:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14355-top-heavy-401k-plan-and-410b/</loc>
  <lastmod>2002-04-08T15:47:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14354-plan-must-operate-in-accordance-with-its-terms/</loc>
  <lastmod>2002-04-04T23:21:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14353-403b-plan-with-employer-contributions/</loc>
  <lastmod>2002-04-04T23:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14352-403b-defaulted-loanplease-help/</loc>
  <lastmod>2002-08-23T00:26:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14351-cite-for-spousal-consent-not-being-required-for-distributions-or-loans/</loc>
  <lastmod>2002-04-24T13:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14350-cite-for-spousal-consent-not-being-required-to-certain-non-js-pl/</loc>
  <lastmod>2002-04-05T13:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14349-sarsep-to-401k-change/</loc>
  <lastmod>2002-04-25T16:37:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14348-section-125-cafeteria-plan-forfeitures/</loc>
  <lastmod>2002-08-15T14:37:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14347-misapplication-of-sh-allocation-formula/</loc>
  <lastmod>2002-04-04T17:39:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14346-related-employer-issue/</loc>
  <lastmod>2002-04-04T17:06:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14345-employer-contributions/</loc>
  <lastmod>2002-04-08T12:24:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14344-taft-hartley-plan-with-benefits-bank-medicare-secondary/</loc>
  <lastmod>2002-04-04T17:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14343-taxation-of-defaulted-loan/</loc>
  <lastmod>2002-04-04T19:59:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14342-is-it-or-isnt-it-an-asg/</loc>
  <lastmod>2002-04-04T14:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14341-changing-integration-level/</loc>
  <lastmod>2002-04-05T01:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14340-401k-plan-for-a-town/</loc>
  <lastmod>2002-04-04T16:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14339-elimination-of-in-service-withdrawals/</loc>
  <lastmod>2002-05-06T19:00:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14338-late-quarterly-interest-charges/</loc>
  <lastmod>2002-04-04T19:03:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14337-recharacterization-1099-r-year/</loc>
  <lastmod>2002-04-08T22:36:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14336-transfers-457f-to-private-employers-top-hat-plan/</loc>
  <lastmod>2002-04-06T18:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14335-company-acquisition-question/</loc>
  <lastmod>2002-04-04T11:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14334-earned-income-for-partner-in-multiple-partnerships/</loc>
  <lastmod>2002-04-04T13:58:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14333-schedule-r-form-5500/</loc>
  <lastmod>2002-04-17T02:15:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14331-do-we-still-need-to-track-section-125-data/</loc>
  <lastmod>2002-04-03T21:05:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14330-roth-iras-and-sep-iras/</loc>
  <lastmod>2002-04-04T18:33:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14329-401a-benefit-for-public-school-employee-in-texas/</loc>
  <lastmod>2002-04-04T22:42:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14328-roth-ira-for-baby-son/</loc>
  <lastmod>2002-04-09T21:00:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14327-cebs/</loc>
  <lastmod>2002-06-14T19:01:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14326-transfer-sep-to-db-plan/</loc>
  <lastmod>2002-10-01T15:17:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14325-401k-plan-providers/</loc>
  <lastmod>2002-04-03T20:47:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14324-529-college-plan/</loc>
  <lastmod>2002-04-19T18:36:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14323-eligibility-of-weight-loss-programs/</loc>
  <lastmod>2002-04-04T01:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14322-us-virgin-islands/</loc>
  <lastmod>2002-04-03T15:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14321-pto-banks/</loc>
  <lastmod>2002-04-03T19:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14320-who-can-be-a-trustee/</loc>
  <lastmod>2002-10-15T20:08:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14319-who-can-be-a-trustee/</loc>
  <lastmod>2002-04-02T23:17:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14318-bonding-or-other-escrow-vehicles-for-restricted-employees/</loc>
  <lastmod>2003-06-25T18:37:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14317-excise-tax-on-reversion-where-overfunding-due-to-anticipated-demutuali/</loc>
  <lastmod>2002-04-03T03:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14316-minimum-required-distribution-beneficiary/</loc>
  <lastmod>2002-04-03T19:02:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14315-grossing-up-salaries-to-cover-expense-of-disability-premiums/</loc>
  <lastmod>2002-04-15T20:20:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14314-just-a-few-questions-before-i-enter-into-a-roth-ira-confussion/</loc>
  <lastmod>2002-04-02T23:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14313-substantial-owner-waivers-in-plan-termination/</loc>
  <lastmod>2002-04-04T19:51:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14312-social-security-disability-401ks/</loc>
  <lastmod>2002-04-02T22:22:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14311-profit-sharing-plan-domestic-vs-foreign-trust/</loc>
  <lastmod>2002-04-02T21:29:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14310-self-directions-within-a-nonqualified-deferred-comp-plan/</loc>
  <lastmod>2002-07-03T04:15:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14309-match-contributions-to-457-plan/</loc>
  <lastmod>2002-04-02T18:34:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14308-331-fiscal-year-end-when-is-er-contribution-due/</loc>
  <lastmod>2002-04-03T02:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14307-rabbi-trust-and-divorce/</loc>
  <lastmod>2002-04-02T21:52:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14306-nqdc-plans-and-divorce/</loc>
  <lastmod>2002-04-02T20:38:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14305-relationship-between-union-contracts-plan-document/</loc>
  <lastmod>2002-04-07T05:10:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14304-freeze-date-for-old-law-benefits/</loc>
  <lastmod>2002-04-02T20:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14303-need-revenue-ruling-84-45/</loc>
  <lastmod>2002-04-02T14:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14302-basic-questions/</loc>
  <lastmod>2002-04-04T16:03:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14301-determining-xra-under-erisa-4044/</loc>
  <lastmod>2002-04-02T14:43:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14300-xra-for-reporting-liabs-if-50m-uvb/</loc>
  <lastmod>2002-04-02T16:26:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14299-combining-inherited-iras/</loc>
  <lastmod>2002-04-04T17:58:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14298-is-there-a-way-to-reduce-the-payment-amount-in-a-series-of-substantial/</loc>
  <lastmod>2002-04-16T20:16:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14297-2002-401k-for-self-employed/</loc>
  <lastmod>2002-06-14T17:02:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14296-deductible-contribution-carryforward/</loc>
  <lastmod>2002-04-03T02:54:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14295-deduction-of-fees-and-daily-valuation/</loc>
  <lastmod>2002-04-02T18:24:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14294-cobra-acceptance/</loc>
  <lastmod>2002-04-02T15:05:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14293-owner-employee-within-controlled-group/</loc>
  <lastmod>2002-04-04T18:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14292-414s-failure/</loc>
  <lastmod>2002-04-04T20:36:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14291-graduate-education/</loc>
  <lastmod>2002-04-30T21:14:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14290-forgiveness-of-payment-under-esop-promissory-note/</loc>
  <lastmod>2002-04-12T20:07:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14289-bs-bingo-card-for-those-long-meetings-and-conference-calls/</loc>
  <lastmod>2011-04-15T21:09:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14288-eligibility/</loc>
  <lastmod>2002-04-01T19:11:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14287-5500-ownershiphr-or-finance/</loc>
  <lastmod>2002-04-01T19:33:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14286-excess-sep-contributions-recharacterize/</loc>
  <lastmod>2002-04-02T14:56:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14285-e-o-insurance/</loc>
  <lastmod>2002-04-01T17:19:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14284-uk-taxation-of-401k-distributions/</loc>
  <lastmod>2002-10-15T18:13:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14283-hce-vs-nhce/</loc>
  <lastmod>2002-04-01T19:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14282-rabbi-trust/</loc>
  <lastmod>2002-09-17T22:45:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14281-rabbi-trusts/</loc>
  <lastmod>2002-04-01T13:52:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14280-pay-retroactively-into-an-ira-account/</loc>
  <lastmod>2002-04-01T14:53:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14279-hippaa-prexisting-condition-rules-63-day-break-in-coverage/</loc>
  <lastmod>2002-04-02T13:17:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14278-cobra-and-fmla-leave-of-absence/</loc>
  <lastmod>2002-04-01T13:19:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14277-severanceroth-ira-contributions/</loc>
  <lastmod>2002-03-30T04:59:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14276-egtrra-amendments-for-governmental-401a-457-plans/</loc>
  <lastmod>2002-03-30T05:37:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14275-safest-road-in-america/</loc>
  <lastmod>2002-03-29T21:47:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14274-irs-notice-2002-23-and-irs-announcement-2002-31/</loc>
  <lastmod>2002-03-29T21:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14273-gatt-for-governmental-plans/</loc>
  <lastmod>2002-12-04T16:05:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14272-ira-rollover/</loc>
  <lastmod>2002-04-01T15:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14271-top-heavy-minimum-under-egtrra/</loc>
  <lastmod>2002-04-01T20:43:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14270-457/</loc>
  <lastmod>2002-03-29T20:05:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14269-managed-care-benefits/</loc>
  <lastmod>2002-03-30T00:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14268-irs-levy-question/</loc>
  <lastmod>2002-03-29T18:37:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14267-403b-tsa-when-are-they-subject-to-erisa-and-when-are-they-not/</loc>
  <lastmod>2002-04-02T17:52:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14266-must-distributions-must-be-suspended-because-definition-of-rbd-has-cha/</loc>
  <lastmod>2002-03-29T19:49:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14265-maxing-402g-limit-early-in-year/</loc>
  <lastmod>2002-04-02T19:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14264-pre-paid-premium-accounts-for-corporate-life-insurance-policies/</loc>
  <lastmod>2002-03-31T10:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14263-help-firt-time-investor-needs-roth-ira-where-should-i-put-the-money/</loc>
  <lastmod>2002-03-29T03:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14262-distributions-from-church-plans/</loc>
  <lastmod>2002-05-06T02:03:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14261-benefit-payment-to-participants-spouse/</loc>
  <lastmod>2002-03-29T16:02:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14260-educational-incentives/</loc>
  <lastmod>2002-03-28T21:42:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14259-change-of-beneficiary-spousal-waiver-requirements/</loc>
  <lastmod>2002-04-02T13:20:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14257-rabbi-trust/</loc>
  <lastmod>2002-04-02T16:57:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14256-another-pesky-loan-question-can-you-rollover-an-outstanding-loan/</loc>
  <lastmod>2002-03-28T22:44:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14255-cobra-where-employee-had-individual-coverage-only/</loc>
  <lastmod>2002-03-29T04:44:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14254-survivor-benefits-when-employee-terminated-prior-to-rea-and-died-this/</loc>
  <lastmod>2002-03-29T17:16:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14253-distribution-okay-upon-layoff/</loc>
  <lastmod>2002-03-28T21:41:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14252-diversification/</loc>
  <lastmod>2002-03-28T22:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14251-correction-of-simple-ira-plans/</loc>
  <lastmod>2002-03-29T01:00:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14250-conduit-ira/</loc>
  <lastmod>2002-04-01T18:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14249-epcrs-correction-of-simple-plans/</loc>
  <lastmod>2002-04-05T00:33:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14248-form-5500-number-participants/</loc>
  <lastmod>2002-03-28T20:23:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14247-schedule-d/</loc>
  <lastmod>2002-03-28T18:58:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14246-purchase-of-service-credit/</loc>
  <lastmod>2002-04-07T22:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14245-catch-up-contributions-in-a-non-calendar-year-plan/</loc>
  <lastmod>2002-04-02T19:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14244-sale-of-esop-stock-escrow/</loc>
  <lastmod>2002-03-28T22:14:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14243-date-expense-incurred/</loc>
  <lastmod>2002-03-29T15:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14242-new-rpa-range/</loc>
  <lastmod>2002-03-28T17:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14241-voluntary-ltd/</loc>
  <lastmod>2002-04-05T00:37:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14240-dfvc-program/</loc>
  <lastmod>2002-05-01T21:07:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14239-life-insurance-in-a-qualified-plan-for-the-self-employed-individual/</loc>
  <lastmod>2002-03-28T14:42:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14238-adpacp-testing/</loc>
  <lastmod>2002-04-08T15:22:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14237-general-nondiscrimination-test-71/</loc>
  <lastmod>2002-03-28T20:12:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14218-fsa-roll-over/</loc>
  <lastmod>2002-12-23T21:50:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14217-limitations-to-erisa-health-plans/</loc>
  <lastmod>2002-03-29T23:11:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14216-failed-acp-test-plan-termination/</loc>
  <lastmod>2002-03-28T11:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14215-controlled-group-top-heavy-aggregation/</loc>
  <lastmod>2002-03-28T13:54:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14214-increase-in-participant-premiums/</loc>
  <lastmod>2002-03-28T14:47:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14213-termination-going-on-and-onand-on/</loc>
  <lastmod>2002-03-29T14:57:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14212-replacement-for-30-year-treasury-rate/</loc>
  <lastmod>2002-03-28T17:10:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14211-5500-reporting-for-self-directed-accounts/</loc>
  <lastmod>2002-03-27T18:12:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14210-reporting-roth-contributions-to-irs/</loc>
  <lastmod>2002-04-10T05:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14209-nondeductible-contribution/</loc>
  <lastmod>2002-03-28T21:09:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14208-ira-distribution-income-tax-deduction/</loc>
  <lastmod>2002-03-27T19:33:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14207-can-employees-wmedicare-receive-rx-reimbursements-from-employer/</loc>
  <lastmod>2002-03-28T20:01:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14206-flex-credits-cash-out-option/</loc>
  <lastmod>2002-03-28T14:08:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14204-in-kind-distributions/</loc>
  <lastmod>2002-03-28T12:47:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14203-funding-with-life-insurance/</loc>
  <lastmod>2002-03-28T00:35:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14202-vesting-for-termd-ee-during-merger/</loc>
  <lastmod>2002-03-27T15:47:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14201-two-year-eligibility-rehire/</loc>
  <lastmod>2002-03-27T17:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14200-hardship-safe-harbor-definition/</loc>
  <lastmod>2002-03-27T15:35:04+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
