<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <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>
 <url>
  <loc>https://benefitslink.com/boards/topic/14199-mistake-of-fact/</loc>
  <lastmod>2005-05-10T19:19:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14198-fap-calc-stumper/</loc>
  <lastmod>2002-03-27T21:11:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14197-sample-employer-policy-on-frequency-allowing-changes-to-deferrals/</loc>
  <lastmod>2002-03-28T18:27:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14196-retiree-health-plans-spds/</loc>
  <lastmod>2002-03-27T11:24:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14195-s-corp-dividends-paid-to-profit-sharing-trust/</loc>
  <lastmod>2002-03-29T23:46:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14194-roth-ira/</loc>
  <lastmod>2002-03-27T16:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14193-defined-benefit-for-someone-currently-receiving-retirement-income/</loc>
  <lastmod>2002-03-26T22:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14192-minimum-gateway-contribution/</loc>
  <lastmod>2002-03-26T19:08:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14191-ers-lifting-company-stock-restrictions/</loc>
  <lastmod>2003-10-22T13:38:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14190-keough-2002-changes/</loc>
  <lastmod>2002-04-01T08:30:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14189-avoiding-offset-under-ltd-policy-any-option-other-than-457b/</loc>
  <lastmod>2002-03-28T20:09:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14188-schedule-c/</loc>
  <lastmod>2002-04-02T16:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14187-premium-contributions-linked-to-salary/</loc>
  <lastmod>2002-04-01T11:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14186-hardship-withdrawal-question/</loc>
  <lastmod>2002-03-27T14:06:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14185-401k-loan-leave-of-absence/</loc>
  <lastmod>2002-03-26T15:46:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14184-form-1099-r-excess-401k-contribution/</loc>
  <lastmod>2002-03-26T18:48:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14183-retirement-health-plans-spds/</loc>
  <lastmod>2002-03-27T14:21:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14182-allowable-sep-contribution-if-participating-in-another-plan/</loc>
  <lastmod>2002-03-29T15:14:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14181-after-tax-rollover-conversion-to-roth-ira/</loc>
  <lastmod>2002-03-27T02:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14180-gust-spd-due-date/</loc>
  <lastmod>2002-03-26T05:08:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14179-rollover-403b-plan-without-leaving-current-employer/</loc>
  <lastmod>2002-03-27T14:12:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14178-ltd-benefit-question/</loc>
  <lastmod>2002-03-29T10:54:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14177-ineligible-deferrals-variation-on-a-theme/</loc>
  <lastmod>2002-03-25T23:58:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14176-special-provisions-for-new-hire/</loc>
  <lastmod>2002-03-26T01:43:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14175-executive-financial-planning-programs/</loc>
  <lastmod>2025-07-16T13:09:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14174-form-1099-b/</loc>
  <lastmod>2002-03-26T16:59:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14173-five-year-forward-averaging/</loc>
  <lastmod>2002-03-25T22:26:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14172-fasb-valuation-method/</loc>
  <lastmod>2002-03-26T14:57:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14171-safe-harbor-non-elective-3-help/</loc>
  <lastmod>2002-03-27T16:48:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14170-legal-plan-issues/</loc>
  <lastmod>2002-03-25T20:51:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14169-dependent-care-fsa-for-an-off-calendar-year-plan/</loc>
  <lastmod>2002-08-08T12:59:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14168-4980-reversion-tax/</loc>
  <lastmod>2002-03-26T14:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14167-definition-of-compensation/</loc>
  <lastmod>2002-03-26T07:39:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14166-blackouts/</loc>
  <lastmod>2002-04-09T21:42:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14165-multiple-457-plans/</loc>
  <lastmod>2002-03-26T01:58:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14164-403b3-change/</loc>
  <lastmod>2002-06-11T21:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14163-recharacterizing-conversion-to-a-roth/</loc>
  <lastmod>2002-03-25T18:12:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14162-qualifying-trusts/</loc>
  <lastmod>2002-03-25T16:59:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14161-roth-ira/</loc>
  <lastmod>2002-03-30T02:59:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14160-buyout/</loc>
  <lastmod>2002-03-25T15:45:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14158-fica-inclusion/</loc>
  <lastmod>2002-03-28T17:47:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14157-first-time-home-distribution/</loc>
  <lastmod>2002-03-25T16:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14156-qmsco-procedure/</loc>
  <lastmod>2002-03-24T21:51:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14155-contribution-limits-to-more-than-one-simple-ira/</loc>
  <lastmod>2002-04-02T14:06:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14154-open-roth-ira-for-2001-after-filing-2001-return/</loc>
  <lastmod>2002-03-24T21:23:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14153-small-plan-audit-requirement/</loc>
  <lastmod>2002-06-05T20:17:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14152-state-laws-on-hospital-lengths-of-stay-for-childbirth/</loc>
  <lastmod>2002-03-25T14:33:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14151-borrow-from-my-457/</loc>
  <lastmod>2002-05-28T18:08:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14150-company-defined-contribution-and-defined-benefit-plan/</loc>
  <lastmod>2002-03-25T20:55:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14148-multi-employer-worker-benefit-plan-software-needed/</loc>
  <lastmod>2002-03-22T22:25:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14147-multi-employer-worker-benefit-plan-software-needed/</loc>
  <lastmod>2002-03-22T22:24:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14146-multi-employer-worker-benefit-plan-software-needed/</loc>
  <lastmod>2002-03-22T22:23:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14145-multi-employer-worker-benefit-plan-software-needed/</loc>
  <lastmod>2002-03-22T22:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14144-national-multi-employer-worker-benefit-plan-software-needed/</loc>
  <lastmod>2009-02-14T20:14:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14143-national-multi-employer-worker-benefit-plan-software-needed/</loc>
  <lastmod>2002-03-22T22:20:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14142-national-multi-employer-worker-benefit-plan-software-needed/</loc>
  <lastmod>2002-03-22T22:19:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14141-state-mandated-info-on-an-spd/</loc>
  <lastmod>2002-04-02T02:48:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14140-boggs-and-403b-accounts-with-bypass-trust-planning/</loc>
  <lastmod>2002-03-26T14:58:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14139-investment-and-administrative-services-agreement-for-uk-plan/</loc>
  <lastmod>2002-03-23T15:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14138-peoform-5330-situation/</loc>
  <lastmod>2002-04-02T16:56:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14137-state-and-local-government-401ks/</loc>
  <lastmod>2002-03-22T20:24:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14136-controlled-group-one-member-excluded/</loc>
  <lastmod>2002-03-22T19:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14135-force-out-distribution-to-separated-participant/</loc>
  <lastmod>2002-08-05T13:55:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14134-gust-and-egtra-plan-restatments-for-a-terminated-plan/</loc>
  <lastmod>2002-03-24T01:55:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14133-100-withholdingmissingparticipants/</loc>
  <lastmod>2004-11-01T19:53:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14132-eligibility-of-a-rehired-employee/</loc>
  <lastmod>2003-01-09T15:45:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14131-acp-using-prior-year-testing-when-current-year-discretionary-match-p/</loc>
  <lastmod>2002-10-10T21:13:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14130-summary-of-material-modification/</loc>
  <lastmod>2002-03-22T16:21:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14129-controlled-groups-relating-to-cobra-coverage/</loc>
  <lastmod>2002-03-22T01:17:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14128-post-tax-payment-of-disability-benefits/</loc>
  <lastmod>2002-03-22T13:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14127-roth-allowable-investments/</loc>
  <lastmod>2002-03-29T04:49:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14126-flexible-spending-accounts/</loc>
  <lastmod>2015-12-01T05:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14125-safe-harbor-deemed-not-top-heavy/</loc>
  <lastmod>2002-03-21T21:29:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14124-salary-deferral-db-plan/</loc>
  <lastmod>2002-09-17T16:45:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14123-tefra-242-electionsrmds/</loc>
  <lastmod>2002-03-21T20:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14122-distributions-of-voluntary-after-tax-contributions/</loc>
  <lastmod>2002-03-22T13:58:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14121-retroactive-change-in-plan/</loc>
  <lastmod>2002-03-21T18:46:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14120-key-employee-determination/</loc>
  <lastmod>2002-03-22T20:18:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14119-is-contribution-due-for-ex-partner/</loc>
  <lastmod>2002-03-21T19:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14118-highly-comp-only-putting-after-tax-money-testing-required/</loc>
  <lastmod>2002-03-22T17:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14117-safe-harbor/</loc>
  <lastmod>2002-03-21T18:39:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14116-qnec-allocation/</loc>
  <lastmod>2002-03-22T20:15:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14115-payers-state-no/</loc>
  <lastmod>2002-03-21T17:45:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14114-divorced-employee-quitting-cashing-out/</loc>
  <lastmod>2007-09-21T12:19:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14113-health-insurance/</loc>
  <lastmod>2002-03-22T13:20:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14112-profit-sharing-plans/</loc>
  <lastmod>2002-03-22T01:24:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14111-tracking-time/</loc>
  <lastmod>2002-03-21T18:57:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14110-tracking-time/</loc>
  <lastmod>2002-03-21T14:19:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14109-state-taxes-on-roth-ira-conversions/</loc>
  <lastmod>2002-03-25T19:04:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14108-125-plans-state-taxation/</loc>
  <lastmod>2002-03-27T20:07:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14107-simple-plan-for-llc/</loc>
  <lastmod>2002-03-22T22:34:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14106-employee-after-rbd-ceases-to-be-a-5-owner/</loc>
  <lastmod>2002-03-21T05:25:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14105-holiday-and-paid-time-off-schedule/</loc>
  <lastmod>2002-03-20T21:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14104-statement-of-plan-compliance-for-vendor-to-sign-off-on-each-quarter/</loc>
  <lastmod>2002-03-21T22:42:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14103-deferrals-based-on-non-compete-payments/</loc>
  <lastmod>2002-03-21T22:15:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14102-timing-of-simple-deferrals-for-the-self-employed/</loc>
  <lastmod>2002-03-22T05:56:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14101-unsettling/</loc>
  <lastmod>2002-04-01T19:14:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14100-irrevocable-beneficiary-under-an-annuity/</loc>
  <lastmod>2002-03-20T20:05:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14099-open-enrollment-anytime/</loc>
  <lastmod>2002-03-22T15:03:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14098-tax-for-early-withdraw/</loc>
  <lastmod>2002-03-20T18:29:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14097-420-transfers/</loc>
  <lastmod>2003-01-09T21:54:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14096-roth-recharacterization/</loc>
  <lastmod>2002-03-21T05:33:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14095-rmd-required-in-order-for-surviving-spouse-to-assume-ira-when-decedent/</loc>
  <lastmod>2002-03-21T20:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14094-catch-up-contributions-on-off-calander-plans/</loc>
  <lastmod>2002-03-20T15:56:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14093-can-contributions-exceed-compensation/</loc>
  <lastmod>2002-03-21T02:06:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14092-definition-of-compensation-for-employer-which-has-cash-outcredits-in/</loc>
  <lastmod>2002-03-20T14:41:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14091-target-benefit-plan-contribution/</loc>
  <lastmod>2002-03-22T18:40:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14090-the-florida-retirement-system/</loc>
  <lastmod>2002-03-21T20:36:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14089-eas-plan-hipaa/</loc>
  <lastmod>2002-03-20T02:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14087-top-heavy-the-cross-test/</loc>
  <lastmod>2002-03-20T12:24:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14086-maximum-tax-deductible-contribution/</loc>
  <lastmod>2002-03-20T19:12:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14085-do-i-pay-taxes-on-contributory-roth-or-not/</loc>
  <lastmod>2002-03-21T05:21:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14084-relius-sar/</loc>
  <lastmod>2002-03-26T18:28:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14083-sar-sep-ee-contributionser-deposit-regulations/</loc>
  <lastmod>2002-03-19T23:40:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14082-457-plan-termination/</loc>
  <lastmod>2002-03-19T22:46:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14081-catch-up-contribution-form/</loc>
  <lastmod>2002-03-22T17:52:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14080-premium-reimbursement-plan/</loc>
  <lastmod>2002-03-19T20:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14079-federal-tsp-plan/</loc>
  <lastmod>2002-03-20T09:51:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14078-new-law-interest-rates/</loc>
  <lastmod>2002-03-29T03:20:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14077-can-i-contribute-to-a-sep-ira-and-an-ira-in-same-year/</loc>
  <lastmod>2002-03-25T16:49:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14076-estate-tax-deduction-for-taxes-pd-on-recharacterized-roth-ira/</loc>
  <lastmod>2002-03-20T00:54:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14075-lost-ira/</loc>
  <lastmod>2002-03-19T21:44:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14074-recharacterize-roth-or-withdrawal/</loc>
  <lastmod>2002-03-20T01:38:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14073-overcontribution-to-403b-for-yr-2000/</loc>
  <lastmod>2002-03-28T14:25:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14072-terminated-401k-participant-distribution/</loc>
  <lastmod>2002-03-20T18:01:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14071-required-minimum-distribution/</loc>
  <lastmod>2002-03-19T20:03:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14070-privacy/</loc>
  <lastmod>2002-03-19T16:01:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14069-employer-deductible-contribution/</loc>
  <lastmod>2002-03-19T20:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14068-fee-for-service-dental-plan-and-section-125/</loc>
  <lastmod>2002-03-20T13:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14067-health-insurance-benefits/</loc>
  <lastmod>2002-03-20T11:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14066-unemployed-windfall-roth-ira/</loc>
  <lastmod>2002-03-19T04:54:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14065-new-claims-rules-collectively-bargainned-groups/</loc>
  <lastmod>2002-03-19T23:56:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14064-aggregating-plans-to-determine-top-heavy-post-egtrra/</loc>
  <lastmod>2002-03-21T20:11:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14063-continuation-of-mrd-but-using-daughters-age-after-death-of-participa/</loc>
  <lastmod>2002-03-21T01:17:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14062-plan-termination-in-2002/</loc>
  <lastmod>2002-03-19T16:55:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14061-alternative-cobra-coverage/</loc>
  <lastmod>2002-03-26T13:24:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14060-minimum-funding-and-form-5330/</loc>
  <lastmod>2002-08-19T19:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14059-mvra-revisited-expense-allocation/</loc>
  <lastmod>2002-03-18T19:36:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14058-incidental-rule-in-regard-to-key-employee-insurance/</loc>
  <lastmod>2002-03-25T00:44:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14057-clarification-on-forfeitures-included-or-not-in-adpacp-test/</loc>
  <lastmod>2002-03-18T22:48:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14056-5500-deadline-for-terminated-plan/</loc>
  <lastmod>2015-03-31T18:47:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14055-partial-plan-termination/</loc>
  <lastmod>2009-08-04T18:11:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14054-qerp-and-qes/</loc>
  <lastmod>2002-03-22T21:53:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14053-i-put-in-too-much-this-year/</loc>
  <lastmod>2002-03-20T01:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14052-match-after-a-break-in-service/</loc>
  <lastmod>2002-03-18T19:06:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14051-fsa/</loc>
  <lastmod>2002-04-01T19:54:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14050-glb-bsa-and-usa-patriot-act/</loc>
  <lastmod>2002-03-18T15:39:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14049-hipaa-privacy-phi-firewalls-between-health-plan-other-bene/</loc>
  <lastmod>2002-03-19T14:41:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14048-maximum-allowed-to-contribute-for-a-17-year-old/</loc>
  <lastmod>2002-03-18T02:29:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14047-roth-iras-for-college-education-vs-529-plans-educational-iras/</loc>
  <lastmod>2002-03-27T19:26:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14046-employee-benefits-planning-system/</loc>
  <lastmod>2002-03-18T04:07:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14045-planning-system-for-employee-benefits/</loc>
  <lastmod>2002-03-17T00:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14044-for-a-qualified-distribution-do-participants-still-pay-taxes-based-on/</loc>
  <lastmod>2002-03-18T22:15:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14043-hce-only-401k/</loc>
  <lastmod>2002-03-19T00:05:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14042-union-and-non-union-employees-in-same-plan/</loc>
  <lastmod>2002-03-29T16:37:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14041-beneficiary-distributions-on-457-plans/</loc>
  <lastmod>2002-03-16T23:56:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14040-employee-participation-survey/</loc>
  <lastmod>2002-03-20T15:38:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14039-distribution-to-former-spouse-from-a-governmental-plan/</loc>
  <lastmod>2002-03-17T02:31:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14038-hedge-transactions-in-deferred-compensation-plans-are-dead/</loc>
  <lastmod>2002-03-21T22:15:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14037-composite-cobra-premium-rate/</loc>
  <lastmod>2002-03-22T01:51:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14035-employee-benefits-surveys/</loc>
  <lastmod>2002-04-16T15:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14034-government-defined-contribution-plan-457-and-403b/</loc>
  <lastmod>2002-03-16T04:22:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14033-spousal-ira-conversion-irreversible/</loc>
  <lastmod>2002-03-21T00:09:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14032-payments-to-participants-by-tpa-not-a-trustee/</loc>
  <lastmod>2002-03-18T14:30:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14031-payments-directly-by-tpa-not-a-trustee-to-participant-in-401k-plan/</loc>
  <lastmod>2002-03-16T05:04:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14030-mid-year-change-in-election-availability-of-coverage-under-a-self-em/</loc>
  <lastmod>2002-03-15T21:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14029-safe-harbor-401k-plan-changes-its-plan-year/</loc>
  <lastmod>2002-03-15T20:47:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14028-eligibility/</loc>
  <lastmod>2013-02-14T20:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14027-401k-eligiblity/</loc>
  <lastmod>2002-03-15T20:19:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14026-availability-of-benefit-plans-where-there-are-3-hces-and-only-1nhce/</loc>
  <lastmod>2002-03-15T19:55:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14025-union-401k-plan-and-non-discrimination-testing-adpacp/</loc>
  <lastmod>2002-03-15T23:15:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14024-rolling-iras-into-qualified-plans-to-avoid-minimum-required-distributi/</loc>
  <lastmod>2002-03-18T23:23:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14023-insurance-of-nonqualified-benefits-from-bankrupcy-of-sponsor-available/</loc>
  <lastmod>2002-03-19T00:26:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14022-does-stock-held-in-a-trust-count-toward-hce-status-for-adp-testing-pur/</loc>
  <lastmod>2002-03-15T14:39:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14021-hipaa-privacy-officer/</loc>
  <lastmod>2002-05-28T16:45:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14020-sep-in-addtion-to-403b/</loc>
  <lastmod>2002-03-22T07:03:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14019-retiree-medical-benefits/</loc>
  <lastmod>2002-03-26T13:28:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14018-plan-document/</loc>
  <lastmod>2002-03-20T10:06:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14017-distribution-as-a-contribution/</loc>
  <lastmod>2002-03-15T15:03:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14016-question-about-the-rule-that-a-firm-cant-have-traditional-401k-and/</loc>
  <lastmod>2002-03-15T15:22:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14015-rabbi-trusts/</loc>
  <lastmod>2002-03-16T02:47:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14014-section-125-and-open-enrollment/</loc>
  <lastmod>2002-03-15T20:34:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14013-age-50-matching-contributions/</loc>
  <lastmod>2002-07-18T20:51:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14012-cash-balance-plan-uniformity-requirements/</loc>
  <lastmod>2002-03-15T17:12:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14011-simple-ira-tax-reporting-for-sole-proprietors/</loc>
  <lastmod>2002-03-14T22:56:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14010-erisas-definition-of-employer-security/</loc>
  <lastmod>2002-03-14T20:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14009-adpacp-testing-prior-vs-current/</loc>
  <lastmod>2002-03-15T14:01:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14008-std-benefits/</loc>
  <lastmod>2002-03-15T14:27:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14007-quarterly-reporting-to-american-funds/</loc>
  <lastmod>2002-04-02T15:45:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/14006-good-egtrra-conformity-status-site/</loc>
  <lastmod>2002-03-19T21:23:56+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
