<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/13856-dst-and-trac2000/</loc>
  <lastmod>2002-03-06T13:56:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13854-closing-investment-options/</loc>
  <lastmod>2002-09-12T19:00:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13850-top-heavy-contribution-timing/</loc>
  <lastmod>2002-03-18T15:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13849-state-tax-withholding/</loc>
  <lastmod>2002-03-05T21:52:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13848-employer-deducting-money-from-check-without-reason/</loc>
  <lastmod>2002-03-14T16:25:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13847-forced-distribution-for-under-5000-cant-find-the-participant/</loc>
  <lastmod>2002-03-05T20:52:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13846-the-doctor-isa-fool/</loc>
  <lastmod>2002-03-05T20:27:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13845-very-basic-questions/</loc>
  <lastmod>2002-03-06T22:26:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13844-favorites-from-the-car-repair-business/</loc>
  <lastmod>2002-03-05T20:13:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13843-roth-losses-dual-basis-for-amt-misc-itemized-deduction/</loc>
  <lastmod>2002-03-06T03:22:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13842-spin-offs-and-cafeteria-plan-balances/</loc>
  <lastmod>2002-03-05T17:21:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13841-aspas-db-k-proposal/</loc>
  <lastmod>2002-03-05T21:08:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13840-cobra-initial-notice-tell-about-14-day-requirement/</loc>
  <lastmod>2002-03-06T16:39:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13839-election-changes/</loc>
  <lastmod>2002-05-30T13:29:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13838-plan-terminating-final-contribution/</loc>
  <lastmod>2002-03-06T13:32:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13837-correcting-an-invalid-distribution-from-mpp/</loc>
  <lastmod>2002-03-05T15:40:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13836-age-neutral-plans/</loc>
  <lastmod>2002-03-06T00:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13835-plan-administrator-failed-to-deduct-loan-payments/</loc>
  <lastmod>2002-03-07T14:14:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13834-sep-and-profit-sharing-plan/</loc>
  <lastmod>2002-03-05T14:47:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13833-restorative-payments/</loc>
  <lastmod>2002-03-04T21:51:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13832-to-convert-to-roth-or-not-that-is-the-question/</loc>
  <lastmod>2002-03-04T21:18:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13831-premium-only-plans-what-makes-them-different-from-full-flex-plans/</loc>
  <lastmod>2002-05-29T21:01:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13830-acp-testing-for-church-403b/</loc>
  <lastmod>2002-03-07T00:17:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13829-advice-for-my-buisness/</loc>
  <lastmod>2002-03-08T20:28:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13828-best-training-for-401k-tpa/</loc>
  <lastmod>2002-03-07T22:55:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13827-termination-2-days-after-std-ran-out/</loc>
  <lastmod>2002-03-05T16:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13824-disqualified-person-at-default-or-time-of-promissory-note/</loc>
  <lastmod>2002-03-04T23:12:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13823-contribution-calculation/</loc>
  <lastmod>2002-03-04T18:22:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13822-conversion-to-roth-in-year-turning-70-12/</loc>
  <lastmod>2002-03-04T18:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13821-fsa-accounts/</loc>
  <lastmod>2002-03-04T15:58:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13820-can-i-have-both-a-roth-and-a-trad-ira/</loc>
  <lastmod>2002-03-04T01:55:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13819-esop-diversification/</loc>
  <lastmod>2002-03-06T01:18:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13818-roth-ira-contributions/</loc>
  <lastmod>2002-03-04T01:20:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13817-can-a-roth-ira-purchase-and-own-a-piece-or-real-property/</loc>
  <lastmod>2002-03-06T01:39:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13816-how-much-can-i-borrow-on-my-401k/</loc>
  <lastmod>2002-04-25T08:32:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13815-top-paid-group-election/</loc>
  <lastmod>2002-03-06T20:27:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13814-tax-question-re-alternate-payee/</loc>
  <lastmod>2002-03-04T16:32:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13813-where-can-we-find-information-about-the-average-that-employers-contr/</loc>
  <lastmod>2002-03-05T03:39:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13812-cobra-and-eap-plans/</loc>
  <lastmod>2002-03-05T14:10:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13810-annuity-purchase-rates/</loc>
  <lastmod>2002-03-02T00:24:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13809-floor-earnings-under-vfcp/</loc>
  <lastmod>2002-03-01T20:28:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13808-employee-benefit-surveys/</loc>
  <lastmod>2002-03-01T20:23:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13806-nonelective-safe-harbor-and-discretionary-ps-contributions/</loc>
  <lastmod>2002-03-01T19:51:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13805-payroll-deduction-progams-for-iras/</loc>
  <lastmod>2002-03-03T01:06:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13804-multiemployer-plan-with-a-benefits-bank/</loc>
  <lastmod>2002-03-04T13:08:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13803-esops-distributions-from-esops/</loc>
  <lastmod>2002-03-01T21:17:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13802-adp-test-can-employee-with-zero-compensation-be-excluded/</loc>
  <lastmod>2002-03-02T00:38:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13800-electing-current-year-adp-testing/</loc>
  <lastmod>2002-11-19T20:24:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13799-employer-contributions-to-simple-ira/</loc>
  <lastmod>2002-03-04T17:34:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13798-beneficiary-and-participant-in-same-plan-can-death-benefit-just-be-tr/</loc>
  <lastmod>2002-03-18T20:30:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13797-giving-access-to-business-associate-to-claims-info-on-tpas-website/</loc>
  <lastmod>2002-03-01T16:39:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13796-benefit-accrual-in-standardized-plan/</loc>
  <lastmod>2002-03-01T18:17:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13795-cobra-conversion-and-medicare/</loc>
  <lastmod>2002-03-01T20:28:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13794-separately-testing-otherwise-excludables/</loc>
  <lastmod>2002-02-28T21:57:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13793-multiple-use-failure/</loc>
  <lastmod>2002-03-04T12:59:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13792-change-in-plan-eligibility-cobra-event/</loc>
  <lastmod>2002-03-08T02:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13791-1998-efrfective-new-plan-interim-plan-document-no-dl-re/</loc>
  <lastmod>2002-02-28T19:34:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13790-pt-rules-relating-to-mortgage-backed-real-estate-loans/</loc>
  <lastmod>2002-02-28T18:17:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13789-prohibited-transaction-re-real-estate-backed-loans-and-iras/</loc>
  <lastmod>2002-02-28T18:10:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13788-schedule-c-change-in-auditors/</loc>
  <lastmod>2002-03-01T23:52:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13787-separate-accounts-after-merging-pension-plan-into-profit-sharing/</loc>
  <lastmod>2002-03-02T13:51:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13786-archer-msa/</loc>
  <lastmod>2002-02-28T19:43:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13785-esop-may-default-on-promissory-note/</loc>
  <lastmod>2003-08-07T23:15:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13784-unique-401k-match-formula-unique-testing/</loc>
  <lastmod>2002-02-28T18:14:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13783-usa-patriot-act-vs-graham-leach-bliley/</loc>
  <lastmod>2002-02-28T14:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13782-plan-loans-in-bankruptcy/</loc>
  <lastmod>2002-03-04T19:10:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13781-missing-participants-ps-plan-terming-w-db-plan/</loc>
  <lastmod>2002-03-02T15:21:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13780-adopting-safe-harbor-features-to-an-existing-401k-plan/</loc>
  <lastmod>2002-02-28T14:30:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13779-mp-merged-to-ps-forfeiture-allocations-different-which-governs/</loc>
  <lastmod>2002-02-28T15:54:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13778-calendar-year-election/</loc>
  <lastmod>2002-03-01T13:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13777-adpacp-mutliple-use-correction/</loc>
  <lastmod>2002-02-27T22:16:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13776-compensation-basis-for-safe-harbor-contribution/</loc>
  <lastmod>2002-02-27T20:42:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13775-communication-requirements-for-participants/</loc>
  <lastmod>2002-02-27T18:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13774-employee-deferrals-contribution-time-limits/</loc>
  <lastmod>2002-03-01T20:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13773-section-105-vs-cafeteria-plans/</loc>
  <lastmod>2002-02-28T01:59:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13772-now-what/</loc>
  <lastmod>2002-02-28T15:56:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13771-is-it-a-prohibited-transaction/</loc>
  <lastmod>2002-03-01T13:29:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13770-prohibited-transaction-to-hire-a-financial-advice-provider-that-is-par/</loc>
  <lastmod>2002-02-27T17:19:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13769-final-year-5500-filing/</loc>
  <lastmod>2002-03-08T13:17:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13768-deductible/</loc>
  <lastmod>2002-02-27T19:10:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13767-final-year-filing-for-cafeteria-plans/</loc>
  <lastmod>2002-02-27T20:50:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13766-stock-trades-in-403b7-account-corrective-action-required/</loc>
  <lastmod>2012-02-17T18:40:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13765-compensation/</loc>
  <lastmod>2002-03-11T18:24:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13764-class-of-one-participant-allowed/</loc>
  <lastmod>2002-02-28T21:05:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13763-3401a-compensation/</loc>
  <lastmod>2002-03-01T12:36:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13762-roth-conversion-and-nondeductibe-ira/</loc>
  <lastmod>2002-03-02T22:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13761-withdrawing-excess-contributions/</loc>
  <lastmod>2002-02-27T03:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13760-pru-demutualization-again/</loc>
  <lastmod>2002-05-14T15:11:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13759-cash-balance-plan-on-top-of-401k-w-x-tested-ps-plan/</loc>
  <lastmod>2002-02-27T21:01:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13758-cobra-annual-notice-requirement/</loc>
  <lastmod>2002-02-27T13:19:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13757-workmans-comp-plans/</loc>
  <lastmod>2002-02-28T14:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13756-ineligible-401k-participant/</loc>
  <lastmod>2002-12-23T19:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13755-125-plan-termination-time-for-incurred-expenses/</loc>
  <lastmod>2002-02-27T19:55:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13754-401k-plans/</loc>
  <lastmod>2002-02-27T19:37:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13753-historic-415-post-separataion-colas/</loc>
  <lastmod>2002-03-28T17:29:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13752-administrative-software/</loc>
  <lastmod>2002-12-17T21:01:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13751-regular-ira-for-2001-then-recharacterize-later/</loc>
  <lastmod>2002-02-27T04:20:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13750-earnings-on-a-delayed-distribution/</loc>
  <lastmod>2002-02-27T20:13:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13749-please-help-me/</loc>
  <lastmod>2002-02-27T13:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13748-correction-of-delayed-distribution/</loc>
  <lastmod>2002-02-26T16:58:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13747-qslobs/</loc>
  <lastmod>2002-02-27T14:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13746-test-drives-car-salespersons-need-not-read/</loc>
  <lastmod>2002-02-26T16:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13745-testing-method/</loc>
  <lastmod>2002-02-26T16:27:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13744-vesting-with-merger-of-mp-and-ps-plans/</loc>
  <lastmod>2002-05-24T12:18:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13743-former-employees-participation-is-a-cafeteria-plan/</loc>
  <lastmod>2002-02-27T15:45:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13742-401k-to-ira-to-a-roth-again/</loc>
  <lastmod>2002-02-27T04:06:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13741-sale-of-a-security-withdrawn-from-a-roth-account/</loc>
  <lastmod>2002-02-26T13:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13740-form-5330/</loc>
  <lastmod>2002-02-27T12:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13739-egtrra-compensation-limit/</loc>
  <lastmod>2002-02-27T20:43:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13738-adopter-of-volume-submitter-never-submitted-plan-to-irs/</loc>
  <lastmod>2002-02-25T23:01:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13737-summary-plan-descriptions-for-fsa-plans/</loc>
  <lastmod>2002-02-27T13:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13736-plan-documents/</loc>
  <lastmod>2002-02-25T20:51:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13735-non-trusteed-plan/</loc>
  <lastmod>2002-02-25T20:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13734-failure-to-distribute-spds/</loc>
  <lastmod>2002-02-25T20:09:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13733-401k-deferrals-exceed-plan-limit/</loc>
  <lastmod>2002-02-25T17:26:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13732-esops/</loc>
  <lastmod>2002-03-01T00:31:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13731-failure-to-notify-cobra-election-litigation/</loc>
  <lastmod>2002-02-25T20:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13730-401k-to-an-roth-ira/</loc>
  <lastmod>2002-02-25T20:06:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13729-esop-liability-of-trustee/</loc>
  <lastmod>2002-02-25T15:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13728-stupid-gust-quesiton/</loc>
  <lastmod>2002-03-20T19:30:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13727-top-heavy-questions-relating-to-short-plan-years-short-initial-plan-y/</loc>
  <lastmod>2002-02-25T16:57:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13724-selling-stock-using-roth-iracapital-gains/</loc>
  <lastmod>2002-02-25T01:26:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13723-huge-401-deferral-makes-avg-ben-pct-test-blow-up/</loc>
  <lastmod>2002-02-25T23:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13722-money-purchase-restated-to-a-profit-sharing-plan-do-i-need-to-get-a/</loc>
  <lastmod>2002-02-24T21:57:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13721-loss-on-conversion-reporting-requirements/</loc>
  <lastmod>2002-02-24T07:53:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13720-anyone-know-much-about-trprice-roth-the-50-monthly-debit-one-info-pl/</loc>
  <lastmod>2002-02-25T22:40:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13719-is-it-necessary-for-me-to-do-anything-by-february-28-2002/</loc>
  <lastmod>2002-02-24T22:09:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13718-prototype-amendment-provided-by-sponsor/</loc>
  <lastmod>2002-02-25T04:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13717-tax-implications-of-roth-conversion/</loc>
  <lastmod>2002-02-25T20:03:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13716-notice-requirements-when-adding-safe-harbor-401k-provisions-to-psp/</loc>
  <lastmod>2002-11-07T19:34:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13715-deferral-limitations-after-egtrra/</loc>
  <lastmod>2002-02-25T14:47:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13714-403b-open-enrollment/</loc>
  <lastmod>2002-02-23T13:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13713-use-of-egtrra-401a17-limit-in-frozen-db-plan/</loc>
  <lastmod>2002-02-25T18:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13712-maximum-contribution-levels-2001/</loc>
  <lastmod>2002-02-23T03:54:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13711-402g-refund/</loc>
  <lastmod>2002-02-23T03:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13710-employers-portion-of-premium-cost/</loc>
  <lastmod>2002-02-22T22:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13709-sarsep-top-paid-group/</loc>
  <lastmod>2002-02-26T13:15:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13708-lay-off-or-termination/</loc>
  <lastmod>2002-02-22T21:26:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13707-section-125-plans-amendments-changes-since-plan-was-installed/</loc>
  <lastmod>2002-02-22T20:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13705-410b-for-401l-plan-with-frozen-service-but-has-pay-indexation/</loc>
  <lastmod>2002-02-22T19:48:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13704-fronting-loan-or-distribution-proceeds/</loc>
  <lastmod>2002-02-26T15:31:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13703-one-er-separate-401k-ps-plans/</loc>
  <lastmod>2002-02-22T19:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13702-457f-and-mutual-fund-options/</loc>
  <lastmod>2002-07-03T11:19:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13701-can-you-deduct-the-losses-on-your-return-for-losses-incurred-for-distr/</loc>
  <lastmod>2002-03-22T00:26:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13700-partial-termination/</loc>
  <lastmod>2008-03-25T14:16:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13699-stop-of-vacation-days-sick-days-and-holidays-for-part-time-employees/</loc>
  <lastmod>2002-02-23T18:33:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13698-testing-a-start-up-company-using-statutory-exclusions/</loc>
  <lastmod>2002-02-22T16:31:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13697-limiting-compensation-in-a-profit-sharing-plan/</loc>
  <lastmod>2002-02-22T16:42:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13696-maximum-age-on-contributing-to-a-governmental-dc-plan/</loc>
  <lastmod>2002-02-26T22:33:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13695-457b-top-hat-plan/</loc>
  <lastmod>2002-02-22T17:35:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13693-money-purchase-plan-merging-into-profit-sharing-plan-timing-question/</loc>
  <lastmod>2002-02-22T14:36:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13692-1401a4-8b2iib-normalization-to-determine-equivalent-accru/</loc>
  <lastmod>2003-07-11T20:33:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13691-amendments-to-prototypes/</loc>
  <lastmod>2002-02-22T15:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13689-individually-designed-plan-ok-to-sign-certification-by-22802/</loc>
  <lastmod>2002-02-21T20:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13688-loan-consolidation-question/</loc>
  <lastmod>2002-04-08T16:29:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13687-top-heavy/</loc>
  <lastmod>2002-03-06T22:29:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13686-hipaa-vs-initial-enrollee-timely-enrollee/</loc>
  <lastmod>2002-02-22T14:44:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13685-controlled-groups-and-separate-plans/</loc>
  <lastmod>2002-02-21T19:48:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13684-top-heavy-and-forfeiture-allocation/</loc>
  <lastmod>2002-02-21T17:36:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13683-small-plan-audit-waiver-question/</loc>
  <lastmod>2002-03-02T00:03:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13682-can-insurance-buy-back-ie-cash-out-be-made-outside-of-cafeteria-pl/</loc>
  <lastmod>2002-02-21T17:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13681-ira-rollover-contributions/</loc>
  <lastmod>2002-02-22T16:20:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13680-401a17-comp-limit-old-law/</loc>
  <lastmod>2002-02-21T16:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13679-age-70-12-distribution-furlough-status/</loc>
  <lastmod>2002-03-02T21:07:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13678-can-elective-deferrals-be-made-after-age-70-12/</loc>
  <lastmod>2002-02-21T16:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13677-sep-distributions/</loc>
  <lastmod>2002-02-26T20:56:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13676-short-plan-year/</loc>
  <lastmod>2002-02-21T13:40:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13675-vesting-tests-and-reporting/</loc>
  <lastmod>2002-03-01T12:50:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13674-top-heavy-aggregation-with-simple-ira/</loc>
  <lastmod>2002-02-21T07:06:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13673-conversion-to-roth-ira-now-for-2001/</loc>
  <lastmod>2002-02-21T05:48:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13672-in-need-of-unpaid-leave-of-absence-verbage/</loc>
  <lastmod>2002-02-25T18:13:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13671-db-plans-and-marital-interest/</loc>
  <lastmod>2002-02-21T13:37:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13670-got-married-in-december-can-i-make-roth-ira-contribution/</loc>
  <lastmod>2002-02-21T05:57:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13669-self-employed-one-person-401k0/</loc>
  <lastmod>2003-01-16T16:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13668-late-filed-vs-plan/</loc>
  <lastmod>2002-02-21T01:37:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13667-normal-retirement-age/</loc>
  <lastmod>2002-03-07T00:58:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13666-agents-amendment-requests/</loc>
  <lastmod>2002-02-20T23:10:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13665-top-heavy-issue-family-attribution/</loc>
  <lastmod>2002-02-21T16:04:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13664-what-does-your-company-offer-in-regard-to-health-benefits/</loc>
  <lastmod>2002-02-20T20:36:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13663-one-insulting-evening/</loc>
  <lastmod>2002-03-05T19:32:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13661-roth-ira-tax-deductions/</loc>
  <lastmod>2002-02-21T06:23:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13660-rollver-from-401k-plan-to-the-canadian-system/</loc>
  <lastmod>2002-02-21T02:26:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13658-returned-1099-rs/</loc>
  <lastmod>2002-02-21T18:24:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13657-accrued-to-date-method/</loc>
  <lastmod>2002-02-21T18:09:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13656-acp-testing/</loc>
  <lastmod>2002-02-21T12:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13654-1099-for-return-of-excess-deferrals/</loc>
  <lastmod>2002-02-22T18:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13653-cobra-and-health-care-fsas/</loc>
  <lastmod>2002-02-20T17:03:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13652-health-care-fsa-and-cobra/</loc>
  <lastmod>2002-02-20T15:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13651-cobra-and-divorce/</loc>
  <lastmod>2002-02-20T20:48:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13650-dols-dfvcp/</loc>
  <lastmod>2002-02-20T14:23:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13649-cobra-amp-divorce/</loc>
  <lastmod>2002-02-20T14:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13648-profit-sharing-contribution-and-non-profit-organizations/</loc>
  <lastmod>2002-02-20T14:24:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13646-i-want-to-set-up-a-401a-plan-for-matching-contributions-to-a-457-plan/</loc>
  <lastmod>2001-06-06T18:15:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13636-rollovers-from-457-plans-to-401a-plans/</loc>
  <lastmod>2002-01-08T18:45:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13635-deferred-compensation-annual-contribution/</loc>
  <lastmod>2002-01-08T19:05:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13633-403b-plan-termination/</loc>
  <lastmod>2002-01-18T22:00:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13632-457-plan-deferrals/</loc>
  <lastmod>2002-01-22T19:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13631-fica-alternative-plans/</loc>
  <lastmod>2002-01-23T15:42:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13626-457-constructive-receipt/</loc>
  <lastmod>2002-02-23T22:15:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13625-401k-to-an-ira-to-a-roth/</loc>
  <lastmod>2002-02-22T13:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13624-minimum-distribution-what-forms-need-to-be-executed/</loc>
  <lastmod>2002-02-20T00:45:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13609-fica-replacement-plan/</loc>
  <lastmod>2002-09-13T02:51:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13581-simple-ira/</loc>
  <lastmod>2002-02-21T16:06:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13577-do-402g-refunds-count-as-er-contr-for-key-ees-when-determining-top-h/</loc>
  <lastmod>2002-02-19T22:03:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13576-beneficiaries-naming-beneficiaries/</loc>
  <lastmod>2002-02-21T23:52:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13575-qdro-participant-loan-issue/</loc>
  <lastmod>2002-02-21T02:20:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13574-help-to-determine-the-rbd/</loc>
  <lastmod>2002-02-19T21:12:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13573-california-402g-limit/</loc>
  <lastmod>2002-02-19T22:26:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13572-testing-option-consistency-for-kcross-tested-ps-plan/</loc>
  <lastmod>2002-02-20T15:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13571-losses-on-roth-ira-distribution/</loc>
  <lastmod>2002-02-19T22:00:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13570-refresh-my-memory-on-a-non-spouse-beneficiary-distribution/</loc>
  <lastmod>2002-02-19T20:34:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13569-can-an-individual-partner-sponsor-a-sep/</loc>
  <lastmod>2002-02-20T16:17:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13568-hipaa-and-retirees/</loc>
  <lastmod>2002-08-08T15:06:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13567-affect-of-coverage-for-legal-guardian-under-flexible-spending-accounts/</loc>
  <lastmod>2002-02-19T19:45:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13566-notification-letters/</loc>
  <lastmod>2002-02-19T19:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13565-simple-ira-governmental-entity/</loc>
  <lastmod>2002-02-20T16:37:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13564-gust-restatement-issues/</loc>
  <lastmod>2002-02-20T20:00:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13563-when-is-an-employee-considered-inactive/</loc>
  <lastmod>2002-02-20T05:55:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13562-forfeitures/</loc>
  <lastmod>2002-02-19T21:16:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13561-sar-sep/</loc>
  <lastmod>2002-02-21T15:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13560-what-responsibility-doest-he-business-have-to-esop-members/</loc>
  <lastmod>2002-02-19T18:19:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13559-union-plan-and-new-comparability/</loc>
  <lastmod>2002-02-19T16:48:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13558-attack-of-the-alien-plan-document/</loc>
  <lastmod>2002-02-19T16:13:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13557-permissibility-of-lump-sum-and-life-annuity/</loc>
  <lastmod>2002-02-19T18:46:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13556-rollover-of-after-tax-contributions-to-roth/</loc>
  <lastmod>2002-02-20T01:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13555-question-about-dependent-care/</loc>
  <lastmod>2002-02-21T13:26:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13554-smart-save-more-tomorrow-plan/</loc>
  <lastmod>2002-02-20T04:09:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13553-mergertermination-of-money-purchase-plans/</loc>
  <lastmod>2002-02-20T15:30:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13552-a-dumb-question/</loc>
  <lastmod>2002-02-18T22:36:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13551-does-participant-have-right-to-schedule-ssa/</loc>
  <lastmod>2002-02-19T23:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13550-does-deferred-restricted-stock-count-as-compenstation-for-determining/</loc>
  <lastmod>2002-02-19T21:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13549-partners-leasing-organization/</loc>
  <lastmod>2002-02-18T20:18:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13548-trust-agreements-in-prototype-plans/</loc>
  <lastmod>2002-05-06T18:51:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13547-amended-returns-to-correct-nondeductible-ira-to-roth/</loc>
  <lastmod>2002-02-24T04:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13546-whether-a-minor-can-participate/</loc>
  <lastmod>2002-02-18T21:24:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13545-is-there-any-problemscatches-with-multiple-accounts/</loc>
  <lastmod>2002-02-19T20:07:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13544-are-two-conversions-per-year-allowed/</loc>
  <lastmod>2002-02-18T21:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13543-hipaa-state-privacy-laws/</loc>
  <lastmod>2002-02-25T19:15:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13542-choice-in-adopting-egtrra-amendments/</loc>
  <lastmod>2002-02-18T18:10:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13541-414h2/</loc>
  <lastmod>2002-03-08T15:54:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13540-section-125-cafeteria-plan/</loc>
  <lastmod>2002-02-22T17:48:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13539-30-year-rate-suspension/</loc>
  <lastmod>2002-03-07T13:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13538-top-50-employee-benefits-consultants/</loc>
  <lastmod>2002-03-19T20:48:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13537-top-50-employee-benefits-consultants/</loc>
  <lastmod>2002-02-20T05:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13536-top-50-employee-benefits-consultants/</loc>
  <lastmod>2002-02-21T13:14:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13535-single-and-getting-married/</loc>
  <lastmod>2002-02-19T15:44:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13534-statuatory-exclusions-for-general-non-discrimination-testing-in-relius/</loc>
  <lastmod>2002-02-19T15:21:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13533-safe-harbor-top-heavy/</loc>
  <lastmod>2002-02-18T15:57:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13532-is-a-multiple-employer-plan-the-solution/</loc>
  <lastmod>2002-02-16T18:47:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13531-mandatory-distributions/</loc>
  <lastmod>2002-02-17T01:02:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13530-las-vegas-ex-plasterer-early-ret-32-needs-info-on-cashing-in-pension/</loc>
  <lastmod>2002-02-18T13:58:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13529-domestic-partners-and-self-insured-benefit-plan/</loc>
  <lastmod>2002-02-18T22:48:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13528-414h2/</loc>
  <lastmod>2002-02-18T18:02:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13527-dc-healthplans/</loc>
  <lastmod>2002-02-19T21:24:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13526-contribution-question/</loc>
  <lastmod>2002-02-19T15:00:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13525-gust-and-403b-plans-subject-to-erisa/</loc>
  <lastmod>2002-02-16T02:51:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13524-pbgc-coverage/</loc>
  <lastmod>2002-02-20T20:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13523-excess-match-in-2000/</loc>
  <lastmod>2002-08-12T19:49:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13521-cobra-participants-and-sars/</loc>
  <lastmod>2002-02-15T19:17:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13520-terminating-church-plan/</loc>
  <lastmod>2002-02-27T18:03:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13519-union-employees-and-top-heavy-plans/</loc>
  <lastmod>2002-02-15T18:53:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13518-plan-distributions/</loc>
  <lastmod>2002-03-05T01:39:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13517-discretionary-match-can-allocation-be-discretionary-as-well/</loc>
  <lastmod>2002-02-18T22:07:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13516-in-service-distibutions-to-rehired-retiree/</loc>
  <lastmod>2002-02-15T23:32:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13515-de-minimus-accrued-compensation/</loc>
  <lastmod>2002-02-16T19:49:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13514-401k-safety-in-bankruptcy/</loc>
  <lastmod>2002-04-01T23:22:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13513-qpam-84-14/</loc>
  <lastmod>2002-02-15T13:50:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13512-when-to-allow-change-in-deferral-amount/</loc>
  <lastmod>2002-02-15T17:25:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13511-adp-test-for-a-ksop/</loc>
  <lastmod>2002-02-18T16:16:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13510-multiemployer-plan-administrators-ability-to-charge-employer-fees/</loc>
  <lastmod>2002-02-15T15:22:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13509-a4-testing/</loc>
  <lastmod>2002-02-15T13:32:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13508-403b-to-401k/</loc>
  <lastmod>2002-05-16T14:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13507-hardship-distribution-completed-no-allowed-per-plan-document/</loc>
  <lastmod>2002-02-14T20:26:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13505-457-transfers-to-non-salary-reduction-vendors/</loc>
  <lastmod>2002-02-15T07:40:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13504-beneficary-ira-need-clarification-for-1099-r/</loc>
  <lastmod>2002-03-06T22:30:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13503-alternatives-to-minimum-funding-requirements/</loc>
  <lastmod>2002-02-14T19:29:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13502-rounding-rules/</loc>
  <lastmod>2002-02-28T22:15:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13501-ira-eligibility/</loc>
  <lastmod>2002-02-15T18:16:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13500-form-1099-reporting-relating-to-pbgc-transferred-monies/</loc>
  <lastmod>2002-02-14T18:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13499-simple-ira-and-llc/</loc>
  <lastmod>2002-02-14T16:52:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13498-age-weighted-plan-document/</loc>
  <lastmod>2002-02-19T07:51:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13497-controlled-groups/</loc>
  <lastmod>2002-02-14T15:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13496-can-i-reverse-rollover-mistake/</loc>
  <lastmod>2002-02-15T05:02:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13495-72-t-election-to-withdraw-from-an-ira-prior-to-age-59-12-without-pena/</loc>
  <lastmod>2002-02-15T03:48:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13494-403b-successor-plan/</loc>
  <lastmod>2002-02-14T23:35:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13492-health-plan-dependent-student-eligibility/</loc>
  <lastmod>2002-02-18T13:21:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13491-group-trust-with-formerly-related-employers/</loc>
  <lastmod>2002-11-18T21:39:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13490-determining-transfer-amount-in-tandemwrap-401knonqual-arrangement/</loc>
  <lastmod>2002-02-13T22:12:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13489-employer-securities-in-a-multiple-employer-plan/</loc>
  <lastmod>2002-02-15T02:26:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13488-guidance-on-notice-to-interested-parties/</loc>
  <lastmod>2002-02-14T16:57:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13487-limitation-years/</loc>
  <lastmod>2002-02-15T17:51:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13486-canadian-retirement-benefits/</loc>
  <lastmod>2002-02-13T23:57:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13485-canadian-benefits/</loc>
  <lastmod>2002-02-13T20:06:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13484-sarsep-15-of-contribution/</loc>
  <lastmod>2002-02-14T22:08:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13483-distributions-after-death-401a9/</loc>
  <lastmod>2002-02-13T20:39:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13482-excess-deferrals-in-two-plans/</loc>
  <lastmod>2002-02-13T23:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13481-match-percentage-based-on-length-of-service/</loc>
  <lastmod>2002-02-14T11:45:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13480-company-spin-off/</loc>
  <lastmod>2002-02-14T15:24:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13479-w2-little-help-please/</loc>
  <lastmod>2002-02-13T17:18:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13478-457-plans-and-1099-r/</loc>
  <lastmod>2003-03-26T19:01:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13477-gust-rap/</loc>
  <lastmod>2002-02-13T16:58:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13476-california-conformity-with-egtrra-some-good-news/</loc>
  <lastmod>2002-02-15T07:41:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13475-cobra/</loc>
  <lastmod>2002-02-13T15:53:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13474-mid-year-adoption-of-401k-irc-402g-issues/</loc>
  <lastmod>2003-10-30T14:14:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13473-cobra/</loc>
  <lastmod>2002-02-15T19:17:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13472-salary-reduced-due-to-top-heavy-payment/</loc>
  <lastmod>2008-07-10T16:43:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13471-top-heavy-sar-sep/</loc>
  <lastmod>2002-02-14T19:33:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13470-restating-two-plans/</loc>
  <lastmod>2002-02-13T03:09:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13469-is-this-employee-a-participant/</loc>
  <lastmod>2002-02-13T01:51:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13468-bank-directed-trustee-and-also-lender-to-employer-not-the-plan/</loc>
  <lastmod>2002-02-13T02:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13467-db-plan-fees/</loc>
  <lastmod>2002-03-07T20:15:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13466-irs-user-fees/</loc>
  <lastmod>2002-02-13T22:59:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13465-state-mandates-regarding-medical-coverage-for-grandchildren-of-employe/</loc>
  <lastmod>2002-02-13T15:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13464-testing-comp/</loc>
  <lastmod>2002-02-12T21:27:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13463-egtrra-aendment-restate-for-gust-new-egtrra-amendment/</loc>
  <lastmod>2002-09-24T17:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13462-gateway-compensation-inclusion/</loc>
  <lastmod>2002-02-12T20:27:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13461-403b-and-ministers/</loc>
  <lastmod>2002-02-18T13:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13460-which-comes-first-401k-or-125/</loc>
  <lastmod>2002-02-12T17:01:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13459-required-coverage/</loc>
  <lastmod>2002-02-15T22:02:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13458-on-series-of-substantially-equal-payments-now-wants-to-change-conseq/</loc>
  <lastmod>2002-02-12T23:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13457-annual-performance-evaluation-systems/</loc>
  <lastmod>2002-02-12T15:36:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13456-age-used-for-first-rmd/</loc>
  <lastmod>2002-02-12T16:19:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13455-loans-to-key-employees-in-top-heavy-plans/</loc>
  <lastmod>2002-02-12T15:16:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13454-withholding-on-deferred-comp-pmts-from-entity-other-than-the-employe/</loc>
  <lastmod>2002-02-24T22:15:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13453-payers-state-no-box-11-1099-r/</loc>
  <lastmod>2002-02-13T15:12:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13452-ssn-identity-theft/</loc>
  <lastmod>2002-02-12T18:34:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13451-is-a-medical-plan-sponsored-by-a-non-member-of-the-controlled-group-co/</loc>
  <lastmod>2002-02-12T01:19:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13450-what-documentation-is-required-to-amend-money-purchase-to-profit-shari/</loc>
  <lastmod>2002-02-13T20:56:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13449-simple-iras-minimum-contributions/</loc>
  <lastmod>2002-02-14T17:51:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13448-applying-federal-short-term-rate-to-late-deposits-when-more-than-one-q/</loc>
  <lastmod>2002-02-11T22:19:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13447-after-tax-basis-not-kept/</loc>
  <lastmod>2002-02-12T18:30:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13446-corrective-amendment/</loc>
  <lastmod>2002-02-12T19:02:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13445-payroll-periods-crossing-over-plan-years-what-to-include-in-each-yea/</loc>
  <lastmod>2002-02-12T18:36:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13444-prior-year-403b-contribution/</loc>
  <lastmod>2002-02-13T15:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13443-multiple-accounts/</loc>
  <lastmod>2002-02-12T16:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13442-partnership-profit-sharing-plan-do-partners-employees-have-to/</loc>
  <lastmod>2002-03-09T05:51:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13441-gust-egtrra-restatements/</loc>
  <lastmod>2002-02-12T20:09:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13440-discretionary-profit-sharing-contrib-to-401k-plan/</loc>
  <lastmod>2002-02-12T18:44:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13439-use-of-match-for-minimum-benefit-in-top-heavy-plan/</loc>
  <lastmod>2002-02-11T19:20:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13438-%C2%A7415c-contribution-limits-for-dc-plans/</loc>
  <lastmod>2002-02-14T12:23:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13437-partnership-401k-plan/</loc>
  <lastmod>2002-02-11T17:16:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13436-military-retirement/</loc>
  <lastmod>2002-02-11T16:58:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13435-payable-from-plan-assets-seminar-and-trade-association-fees/</loc>
  <lastmod>2002-02-13T15:39:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13434-adp-failures-and-refunds-for-fiscal-plan/</loc>
  <lastmod>2002-02-11T21:35:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13433-lesops/</loc>
  <lastmod>2002-02-11T15:39:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13432-governmental-plans-and-deadlines-for-uca-92-and-obra-93/</loc>
  <lastmod>2002-02-11T15:16:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13431-prior-year-testing-no-match-in-prior-year/</loc>
  <lastmod>2002-02-11T20:05:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13430-effective-date-of-gust-restatement-elimination-of-fail-safe-prov/</loc>
  <lastmod>2002-02-11T03:55:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13429-roth-distributions-by-beneficiary/</loc>
  <lastmod>2002-02-15T21:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13428-getting-started/</loc>
  <lastmod>2002-02-11T16:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13427-roth-ira-possibility/</loc>
  <lastmod>2002-02-11T04:02:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13426-accrued-benefit-under-cash-balance-plan/</loc>
  <lastmod>2002-03-15T22:35:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13425-comuting-the-accrued-benefit-by-using-a-project-and-prorate-method/</loc>
  <lastmod>2002-02-10T18:33:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13424-what-if-i-cant-deposit-2000k-yearly-help/</loc>
  <lastmod>2002-02-10T19:22:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13423-another-excess-roth-contribution-question/</loc>
  <lastmod>2002-02-11T03:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13421-participant-refuses-distribution/</loc>
  <lastmod>2002-02-20T18:51:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13419-funding-after-ffl/</loc>
  <lastmod>2002-02-09T19:41:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13418-when-we-distribute-benefits-from-a-terminated-plan-do-we-need-to-send/</loc>
  <lastmod>2002-02-08T17:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13417-when-we-distribute-benefits-from-a-terminated-plan-do-we-need-to-send/</loc>
  <lastmod>2002-02-09T02:00:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13416-refinancing-qualified-plan-loans/</loc>
  <lastmod>2002-02-08T19:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13415-controlled-group/</loc>
  <lastmod>2002-02-08T20:15:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13414-merger-of-ps-mp-plan-consent-to-plan-loan/</loc>
  <lastmod>2002-02-09T13:52:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13413-aggregating-dc-for-owners-only-with-larger-db-what-are-the-issues/</loc>
  <lastmod>2002-02-08T15:45:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13412-403b-contributions-qualify-for-tax-credit-too/</loc>
  <lastmod>2002-02-11T19:35:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13411-userra-and-make-up-deferrals/</loc>
  <lastmod>2002-02-08T20:35:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13410-rmds-and-rollover-to-ira/</loc>
  <lastmod>2002-02-08T15:51:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13409-204h-notice-under-egtrra/</loc>
  <lastmod>2002-02-19T19:45:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13408-elective-deferrals/</loc>
  <lastmod>2002-02-08T15:42:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13407-initial-determination-letter-after-two-decades/</loc>
  <lastmod>2002-02-19T22:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13406-disability-exception-to-10-penalty/</loc>
  <lastmod>2002-02-07T22:39:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13405-401a4-general-test-cite-needed-for-average-benefit-percentage-te/</loc>
  <lastmod>2002-02-11T22:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13404-vesting/</loc>
  <lastmod>2002-02-08T15:44:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13403-education-roth-ira-phase-out-calculation/</loc>
  <lastmod>2002-02-07T22:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13402-cafeteria-plans-for-legal-servicesexpenses/</loc>
  <lastmod>2002-02-08T05:22:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13401-excess-contribution-roth-ira/</loc>
  <lastmod>2002-02-26T03:10:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13400-fiduciaryerisa-lawsuits-related-to-esops-and-lesops/</loc>
  <lastmod>2002-02-07T21:04:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13399-shareholder-approval-for-423-plan-and-iso-plan/</loc>
  <lastmod>2002-02-07T19:55:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13398-roth-ira-and-eligiblity/</loc>
  <lastmod>2002-02-08T21:52:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13397-insider-trading-in-a-401k/</loc>
  <lastmod>2002-02-20T15:39:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13396-trust-id-numbers-purged-by-irs-due-to-inactivity/</loc>
  <lastmod>2002-02-08T14:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13395-prohibited-transaction/</loc>
  <lastmod>2002-02-08T23:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13394-penalty-tax-on-pre-595-withdrawal-of-rolled-a-tax-contributions/</loc>
  <lastmod>2002-02-07T23:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13393-plan-administrator-revoked-all-prior-beneficiary-designation-forms/</loc>
  <lastmod>2002-02-08T12:35:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13392-scam-link-to-401k-board/</loc>
  <lastmod>2002-02-07T16:13:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13391-scam-this-is-a-link-to-a-topic-on-the-401k-board/</loc>
  <lastmod>2002-02-07T16:11:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13390-qdro-expenses/</loc>
  <lastmod>2002-02-08T19:47:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13389-scam-loaning-deferral-monies-to-participants-have-you-seen-this/</loc>
  <lastmod>2002-04-11T17:22:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13388-new-prefix-for-ea/</loc>
  <lastmod>2002-02-07T19:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13387-locating-beneficiary-of-deceased-participant-in-terminated-dc-plan/</loc>
  <lastmod>2002-04-16T13:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13386-410b-failure/</loc>
  <lastmod>2002-02-07T12:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13385-egtrratop-heavy-look-back-for-in-service-withdrawals/</loc>
  <lastmod>2002-02-07T00:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13384-what-is-reported-if-plan-passes-ratio-test-but-has-to-use-average-bene/</loc>
  <lastmod>2009-05-13T20:14:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13383-treatment-of-mp-plans-forfeitures-when-mp-plan-merges-into-ps-plan/</loc>
  <lastmod>2002-02-08T19:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13382-if-governments-are-subject-to/</loc>
  <lastmod>2002-02-07T14:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13381-investing-in-plan-sponsors-funds-prohibited-transaction/</loc>
  <lastmod>2002-02-06T22:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13379-controlled-groups-and-adpacp-testing-methods/</loc>
  <lastmod>2002-02-20T20:31:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13378-merged-db-plans/</loc>
  <lastmod>2002-02-12T20:51:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13377-non-qualified-variable-annuites/</loc>
  <lastmod>2002-02-06T18:45:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13376-payment-of-state-withholding-taxes/</loc>
  <lastmod>2002-02-09T13:45:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13375-dbdc-gateway-question/</loc>
  <lastmod>2002-08-29T21:19:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13374-return-of-return/</loc>
  <lastmod>2010-02-15T15:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13373-medicaid-coverage-for-dependent-as-qualiying-life-event/</loc>
  <lastmod>2002-02-06T16:13:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13372-new-controlled-group-and-hce-status/</loc>
  <lastmod>2002-02-07T12:51:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13371-help-with-summary-annual-report-requirements/</loc>
  <lastmod>2002-02-06T15:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13370-correcting-multiple-ira-mistakes/</loc>
  <lastmod>2002-02-11T03:32:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13369-amend-sh-notice/</loc>
  <lastmod>2002-02-06T13:30:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13367-25000-limit-for-stock-purchase-plans/</loc>
  <lastmod>2002-02-05T22:56:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13366-administration-of-catch-up-contributions/</loc>
  <lastmod>2002-02-20T23:55:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13365-safe-harbor-notice-client-wants-to-stop-the-plan/</loc>
  <lastmod>2002-02-06T13:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13364-457s/</loc>
  <lastmod>2002-02-05T23:12:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13357-fiduciary-liability-question/</loc>
  <lastmod>2002-02-07T15:56:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13351-grandfathered-401k-govt-plan/</loc>
  <lastmod>2002-02-06T03:20:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13350-new-rmd-rules/</loc>
  <lastmod>2002-02-05T20:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13349-esops-and-lesops-what-risk-do-fiduciaries-have/</loc>
  <lastmod>2002-02-27T11:29:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13348-can-first-year-3-rule-for-adp-apply-in-second-year-of-plan/</loc>
  <lastmod>2002-02-05T19:07:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13347-sch-a-indiv-annuity-contracts-basis-of-premiums/</loc>
  <lastmod>2002-02-11T17:23:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13346-shipping-reimbursable-expense/</loc>
  <lastmod>2002-02-07T13:48:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13345-demutualization-proceeds-on-terminated-plans/</loc>
  <lastmod>2002-06-07T18:21:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13344-fidelity-bonds/</loc>
  <lastmod>2002-02-05T14:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13343-massage-therapy-flexible-spending-account/</loc>
  <lastmod>2002-02-05T21:51:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13342-hedge-funds-in-iras/</loc>
  <lastmod>2002-02-07T17:23:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13341-fidelity-bonds/</loc>
  <lastmod>2002-02-19T17:24:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13340-irs-pubs-571-tax-sheltered-annuities-and-575-pension-annuity/</loc>
  <lastmod>2002-02-05T13:39:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13339-irs-pubs-571-tax-sheltered-annuities-and-575-pension-annuity/</loc>
  <lastmod>2002-02-05T13:36:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13338-cash-opt-out-plans/</loc>
  <lastmod>2002-02-05T15:34:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13337-distributions-after-death/</loc>
  <lastmod>2002-02-05T07:39:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13336-thanks-bpickerokif-no-penalty-on-pre-59-12/</loc>
  <lastmod>2002-02-05T23:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13335-gust-determination-letter-application-must-be-filed-by-february-28-20/</loc>
  <lastmod>2002-02-12T14:36:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13334-determining-hces-with-new-plan-established-by-employer-who-purchased-c/</loc>
  <lastmod>2002-02-05T01:55:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13333-expatriots-and-403b-plans/</loc>
  <lastmod>2002-02-05T01:59:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13332-reversion-of-plan-assets/</loc>
  <lastmod>2002-02-05T01:59:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13331-eliminating-optional-form-of-benefit-in-a-db-plan/</loc>
  <lastmod>2002-02-10T18:24:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13329-amending-benefit-accrual-requirements-and-anti-cutback-concerns/</loc>
  <lastmod>2002-02-06T14:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13328-elective-deferrals-and-annual-addition-issue/</loc>
  <lastmod>2002-02-04T20:23:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13327-deductibility-of-top-heavy-contribution/</loc>
  <lastmod>2002-02-04T20:05:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13326-recharacterizing-failed-conversions-after-the-usual-deadline/</loc>
  <lastmod>2002-02-05T23:24:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13325-roth-distributions-prior-to-59-12/</loc>
  <lastmod>2002-02-05T01:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13324-beneficiary-dies-does-beneficiarys-spouse-receive-death-benefit/</loc>
  <lastmod>2002-02-06T22:21:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13323-still-confused-over-acp-testing/</loc>
  <lastmod>2002-02-05T19:09:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13322-simple-over-contribution-by-employer/</loc>
  <lastmod>2016-02-23T20:42:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13321-ual-corporation-employee-stock-ownership-plan/</loc>
  <lastmod>2002-02-04T21:00:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13320-trust-id-number-any-way-to-verify/</loc>
  <lastmod>2002-02-04T20:41:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13319-irs-fees-under-the-compliance-systems/</loc>
  <lastmod>2002-02-04T22:31:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13318-401k-plan-for-subsidiary/</loc>
  <lastmod>2002-02-04T18:05:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13317-cafeteria-benefit-dependent-care/</loc>
  <lastmod>2002-02-04T18:35:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13316-plan-deposits-and-withdrawals-turnaround-times/</loc>
  <lastmod>2002-02-04T15:35:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13315-deductible-ira-and-401k/</loc>
  <lastmod>2002-02-11T04:14:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13314-investment-loss-in-roth-ira-account/</loc>
  <lastmod>2002-02-04T06:32:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13313-real-estate-agents-and-independent-contractors/</loc>
  <lastmod>2002-02-04T18:52:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13312-incorrect-rollover-into-401k-plan/</loc>
  <lastmod>2004-10-02T22:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13311-gust-updated-prototype-deleted-a-needed-provision/</loc>
  <lastmod>2002-02-05T22:03:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13310-ach-contributions/</loc>
  <lastmod>2020-02-21T20:37:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13309-in-service-distribution-for-owner-over-70-12/</loc>
  <lastmod>2002-02-05T01:48:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13308-vemas-anyone-heard-of-this/</loc>
  <lastmod>2002-03-08T15:26:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13307-where-can-i-find457-enabling-statues-or-state-laws/</loc>
  <lastmod>2002-02-02T02:18:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13306-post-yr-end-bonus-deferral-and-3-safe-harbor/</loc>
  <lastmod>2002-02-02T12:27:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13305-percentageperformance-fee-based-services-for-erisa-funds/</loc>
  <lastmod>2002-02-01T20:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13304-phased-retirement-type-question/</loc>
  <lastmod>2002-02-03T18:52:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13303-roth-ira-conversion-after-age-70-12/</loc>
  <lastmod>2002-02-03T22:46:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13302-nhces-covered-under-db-plan-can-hces-contribute-to-401k-plan/</loc>
  <lastmod>2002-02-04T21:50:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13301-gust-amendment-procedures/</loc>
  <lastmod>2002-02-01T16:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13300-impact-of-disability-and-medicare-eligibility-on-employees-cobra-righ/</loc>
  <lastmod>2002-04-30T13:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13299-crystal-report-writer-dropping-a-digit-in-the-year-2001-shows-201/</loc>
  <lastmod>2002-02-01T18:12:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13298-administrative-procedural-suggestions-for-discretionary-class-plans/</loc>
  <lastmod>2002-02-08T01:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13297-is-01-mp-contribution-required-if-merges-with-ps-plan/</loc>
  <lastmod>2002-02-01T18:33:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13296-last-year-for-selecting-current-yearprior-year-testing/</loc>
  <lastmod>2002-02-01T17:44:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13295-employer-match/</loc>
  <lastmod>2002-02-01T04:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13294-partial-plan-termination-participant-count/</loc>
  <lastmod>2002-02-04T17:46:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13293-ira-fees/</loc>
  <lastmod>2002-02-01T21:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13292-eliminating-benefit-options/</loc>
  <lastmod>2003-01-22T17:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13291-failure-to-get-shareholder-approval-for-amendment-to-section-423-emplo/</loc>
  <lastmod>2002-01-31T22:56:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13290-vesting-after-termination/</loc>
  <lastmod>2002-02-01T00:40:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13289-relius-70/</loc>
  <lastmod>2002-02-17T17:13:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13288-enron-kmart-communications-anyone-seen-a-payroll-stuffer-that/</loc>
  <lastmod>2002-02-04T20:48:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13287-reimbursement-of-health-plan-deductible/</loc>
  <lastmod>2002-02-03T00:24:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13285-self-directed-brokerage-fund-trust-reporting-requirements/</loc>
  <lastmod>2002-01-31T15:36:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13284-peo-and-401k-plan/</loc>
  <lastmod>2002-01-31T18:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13283-amended-5500-for-1997/</loc>
  <lastmod>2002-01-31T15:15:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13282-direct-deposit/</loc>
  <lastmod>2002-01-31T19:56:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13281-roth-ira-income-limitations-for-2002/</loc>
  <lastmod>2002-01-31T00:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13280-multiple-bene-mrd-elections/</loc>
  <lastmod>2002-02-12T15:05:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13279-domestic-relation-orders-insufficient-account-balance/</loc>
  <lastmod>2002-02-01T16:04:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13278-crosstesting-tables/</loc>
  <lastmod>2002-01-30T23:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13277-dfvc-how-far-back/</loc>
  <lastmod>2002-02-01T22:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13276-distribution-of-employer-securities/</loc>
  <lastmod>2002-01-30T20:21:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13275-margin-investments/</loc>
  <lastmod>2015-01-17T16:00:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13274-seeking-guidance-on-profit-sharing-plan-with-leased-employees/</loc>
  <lastmod>2002-01-30T22:25:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13273-adding-401k-feature/</loc>
  <lastmod>2002-01-31T18:01:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13272-employer-matchps-contribution-formula-rates/</loc>
  <lastmod>2002-01-31T16:53:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13271-125-plan-significant-reduction-in-hourschange-in-shiftqu/</loc>
  <lastmod>2002-01-30T15:14:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13270-withdrawal-liability-from-national-pension-fund/</loc>
  <lastmod>2002-01-31T14:39:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13269-any-suggestions-on-good-overview-books-sites/</loc>
  <lastmod>2002-01-30T02:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13268-402g-excess-deferrals-negative-earnings-and-1099-rs/</loc>
  <lastmod>2002-07-30T14:48:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13266-impact-of-new-ca-law/</loc>
  <lastmod>2002-02-25T22:57:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13265-withdrawals-transfers-distributions-rollovers-please-help-with/</loc>
  <lastmod>2002-01-31T17:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13264-new-claims-procedures-for-disability-plan/</loc>
  <lastmod>2002-01-30T12:44:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13263-matching-age-50-catch-up-contributions-questions/</loc>
  <lastmod>2002-07-19T12:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13262-fas-87-year-end-disclosure/</loc>
  <lastmod>2002-04-17T01:38:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13261-time-off-and-company-holidays/</loc>
  <lastmod>2002-05-24T18:12:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/13260-substantially-all-assets-invested-in-employer-stock/</loc>
  <lastmod>2002-02-04T06:00:29+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
