<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/69070-excluded-compensation-in-safe-harbor-plan/</loc>
  <lastmod>2022-04-01T21:03:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69069-client-property-or-tpa-property/</loc>
  <lastmod>2022-03-31T20:21:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69068-py-begins-121-what-do-i-prorate/</loc>
  <lastmod>2022-04-07T17:56:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69067-force-out-of-small-balances/</loc>
  <lastmod>2022-04-19T17:47:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69066-merger-of-off-calendar-year-safe-harbor-into-calendar-year-safe-harbor-and-transition-period/</loc>
  <lastmod>2022-03-30T19:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69065-physician-with-ownership-in-dialysis-center/</loc>
  <lastmod>2022-03-30T14:08:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69064-multi-employer-qdros-and-butch-lewis-act/</loc>
  <lastmod>2022-03-30T22:30:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69063-loan-corrections/</loc>
  <lastmod>2022-03-30T00:40:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69062-lifetime-income-illustrations-when-annual-statement-was-previously-sent/</loc>
  <lastmod>2022-03-30T09:46:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69061-arp-modifications-to-annual-funding-notice/</loc>
  <lastmod>2022-04-08T17:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69060-one-owner-db-and-401a26-issue/</loc>
  <lastmod>2022-03-31T01:48:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69059-failure-to-provide-spd-and-other-disclosures/</loc>
  <lastmod>2022-03-30T22:19:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69058-esop-audit-former-tpa-summary-annual-report-incorrect/</loc>
  <lastmod>2022-04-02T14:18:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69057-us-based-employer-with-employees-in-pr/</loc>
  <lastmod>2022-04-01T01:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69056-401k-true-up-include-pre-participation-compensation/</loc>
  <lastmod>2022-03-30T15:05:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69055-acquisition-and-cycle-3-restatement/</loc>
  <lastmod>2022-03-30T17:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69054-sole-proprietor-has-a-loss/</loc>
  <lastmod>2022-03-29T20:40:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69053-non-erisa-403b-satisfy-calsavers-exemption/</loc>
  <lastmod>2022-03-28T20:57:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69052-mid-year-amendment-to-vesting-provisions-in-qaca/</loc>
  <lastmod>2022-03-28T15:17:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69051-pooled-separate-accounts-sched-a/</loc>
  <lastmod>2022-03-28T20:47:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69050-loan-offset-question/</loc>
  <lastmod>2022-03-28T16:41:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69049-schedule-sb-line-6-b-plan-related-expenses/</loc>
  <lastmod>2022-04-21T19:37:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69048-multiple-schedule-cs/</loc>
  <lastmod>2022-03-29T06:44:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69047-multiple-formulas/</loc>
  <lastmod>2022-03-27T17:28:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69046-what-is-the-net-income-to-use-for-pension/</loc>
  <lastmod>2022-03-26T12:34:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69045-404a-deduction-in-single-employer-plan/</loc>
  <lastmod>2022-03-30T06:22:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69044-whos-the-employer/</loc>
  <lastmod>2022-03-24T19:01:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69043-cross-test-with-shnec-max-profit-sharing-to-hce-and-0-to-nhce/</loc>
  <lastmod>2022-03-24T19:02:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69042-spousal-consent-rmd/</loc>
  <lastmod>2022-03-28T19:14:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69041-401k-plan-as-a-party-to-sale-agreement/</loc>
  <lastmod>2022-04-05T14:12:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69040-whats-the-max-ps-contribution-for/</loc>
  <lastmod>2022-03-25T12:16:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69039-participating-employer-controlled-group-income-from-all-employers-shnec-help/</loc>
  <lastmod>2022-03-23T17:55:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69038-self-directed-brokerage-fbo-accounts-lifetime-income-disclosures/</loc>
  <lastmod>2022-03-22T20:39:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69037-auto-enrollment-to-pretax-or-roth/</loc>
  <lastmod>2022-03-24T00:05:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69036-asset-acquisition/</loc>
  <lastmod>2022-03-23T12:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69035-covid-withdrawal/</loc>
  <lastmod>2022-03-24T19:24:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69034-401a26-failsafe-removed-in-ppa-pre-approved-document/</loc>
  <lastmod>2022-03-24T15:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69033-does-a-recordkeeper-change-a-plan%E2%80%99s-fund-without-telling-the-plan%E2%80%99s-sponsor/</loc>
  <lastmod>2022-03-24T20:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69032-attribution-for-asg-vs-hce/</loc>
  <lastmod>2022-04-05T01:48:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69031-deferrals-start-71-py-is-full-year-calc-match/</loc>
  <lastmod>2022-03-22T15:55:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69030-profit-sharing-contributions-exceeding-annual-additions-limit-across-multiple-employers/</loc>
  <lastmod>2022-03-22T16:07:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69029-coverage-testing-terminated-participant-with-zero-hours-but-has-post-severance-comp/</loc>
  <lastmod>2022-03-25T18:52:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69028-can-the-2021-tax-return-be-amended-for-a-new-plan/</loc>
  <lastmod>2022-03-22T22:03:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69027-can-inherited-ira-be-rolled-into-a-ps-plan/</loc>
  <lastmod>2022-03-21T18:23:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69026-scp-not-in-epcrs-specifically/</loc>
  <lastmod>2022-03-21T16:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69025-ira-distribution-1099r-coded-as-5-prohibited-transaction/</loc>
  <lastmod>2022-03-24T04:09:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69024-lifetime-income-illustration-secure-act/</loc>
  <lastmod>2022-03-21T14:51:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69023-paying-fees-on-behalf-of-plan/</loc>
  <lastmod>2022-03-21T15:28:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69022-vcp-filing-for-missed-ppa-restatement/</loc>
  <lastmod>2022-03-22T17:00:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69021-402g-excess-withholding-requirement-on-small-excess/</loc>
  <lastmod>2022-03-21T15:53:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69020-sale-of-art-work-by-a-money-purchase-plan/</loc>
  <lastmod>2022-03-22T18:52:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69019-definition-of-benefit-in-a-cash-balance-plan/</loc>
  <lastmod>2022-03-21T21:16:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69018-roth-iras-under-proposed-rmd-regulations/</loc>
  <lastmod>2022-03-19T03:44:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69017-rule-701-and-equity-grants-to-foreign-employees/</loc>
  <lastmod>2022-03-18T15:51:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69016-amend-owner-out-of-plan-then-back-in-discrimination/</loc>
  <lastmod>2022-03-18T18:09:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69015-very-wealthy-doctor/</loc>
  <lastmod>2022-03-22T15:44:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69014-401k-on-ineligible-nontaxable-comp-refunded-tax-treatment/</loc>
  <lastmod>2022-03-18T12:52:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69013-cost-to-print-and-mail-enrollment-kits-acceptable-plan-expense/</loc>
  <lastmod>2022-03-17T15:16:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69012-lifetime-income-illustrations/</loc>
  <lastmod>2022-08-31T21:04:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69011-403b-by-doctor-at-hospital-effects-on-his-practices-dbdc-combo/</loc>
  <lastmod>2022-03-18T12:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69010-two-small-plans-merge-mid-year-when-do-they-become-a-large-plan-filer/</loc>
  <lastmod>2022-03-29T17:55:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69009-stock-acquisitioncontrolled-group/</loc>
  <lastmod>2022-03-18T18:00:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69008-trustee-documents-on-cycle-3-restatements/</loc>
  <lastmod>2022-03-16T15:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69007-make-a-top-heavy-contribution-in-a-non-top-heavy-plan/</loc>
  <lastmod>2022-03-16T12:50:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69006-excise-tax-on-refund-of-match-deposited-as-a-lump-sum-after-the-end-of-the-plan-year/</loc>
  <lastmod>2022-03-15T21:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69005-1099-rs-for-402g-excess/</loc>
  <lastmod>2022-03-15T20:42:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69004-mistake-in-fact-duplicate-deposit/</loc>
  <lastmod>2022-03-17T18:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69003-exiting-pbgc-coverage/</loc>
  <lastmod>2022-03-16T19:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69002-irc-404a7/</loc>
  <lastmod>2022-03-15T18:51:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69001-employer-failed-to-deduct-health-premiums-now-what/</loc>
  <lastmod>2022-03-17T17:31:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/69000-form-1095-c-look-back-period/</loc>
  <lastmod>2023-07-30T21:11:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68999-403b-match-failure/</loc>
  <lastmod>2022-03-16T17:23:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68998-coverage-testing-no-wages-paid-during-plan-year/</loc>
  <lastmod>2022-03-16T17:37:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68997-hra-substantiation/</loc>
  <lastmod>2022-03-15T11:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68996-assets-from-suspense-account-inadvertantly-transferred-to-employer/</loc>
  <lastmod>2022-03-17T22:35:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68995-union-and-non-union-two-separate-plans-combined-for-top-heavy/</loc>
  <lastmod>2022-03-30T21:06:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68994-solok-plan-and-participating-employers/</loc>
  <lastmod>2022-03-22T15:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68993-correcting-a-sequence-number-on-a-solo-401k-plan/</loc>
  <lastmod>2022-03-14T13:07:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68992-does-the-irs-ever-challenge-a-shareholder-employee%E2%80%99s-compensation-as-too-high/</loc>
  <lastmod>2022-03-12T22:23:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68991-inherited-ira-and-escheatment/</loc>
  <lastmod>2022-03-23T21:12:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68990-federal-tsp/</loc>
  <lastmod>2022-03-15T02:50:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68989-lump-sum-as-of-when/</loc>
  <lastmod>2022-03-24T19:23:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68988-contribution-deductibility-question/</loc>
  <lastmod>2022-03-14T13:34:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68987-1099-nec-form/</loc>
  <lastmod>2022-03-17T12:10:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68986-forfeiture-balance/</loc>
  <lastmod>2022-03-10T18:31:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68985-maximum-cash-balance-contribution/</loc>
  <lastmod>2022-03-10T18:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68984-irs-retirement-plan-audit-sol-q/</loc>
  <lastmod>2022-03-15T22:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68983-sarafn-requirement-for-retroactively-adopted-plans/</loc>
  <lastmod>2022-03-10T18:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68982-eligibility-question/</loc>
  <lastmod>2022-03-10T18:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68981-pbgc-covered-or-not/</loc>
  <lastmod>2022-09-21T17:01:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68980-hces-not-receiving-regular-employer-match/</loc>
  <lastmod>2022-03-09T20:25:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68979-partner-with-negative-self-employment-income-and-ppp-forgiveness/</loc>
  <lastmod>2022-03-10T22:55:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68978-unable-to-fund-sep-ira-for-undocumented-employee/</loc>
  <lastmod>2022-03-11T18:37:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68977-scp-correction-retroactive-adoption-of-plan/</loc>
  <lastmod>2022-03-11T11:25:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68976-cash-balanceprofit-sharing-testing-question/</loc>
  <lastmod>2022-03-11T21:08:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68975-seeking-your-feedback/</loc>
  <lastmod>2022-03-10T13:48:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68974-rescinding-js-election-a-year-after-payments-commence/</loc>
  <lastmod>2022-03-11T22:32:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68973-leased-employees-problems-with-410b/</loc>
  <lastmod>2022-03-09T15:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68972-coverage/</loc>
  <lastmod>2022-03-09T16:31:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68971-non-resident-owner/</loc>
  <lastmod>2022-03-07T21:55:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68970-ppa-restatement-for-individually-designed-plan/</loc>
  <lastmod>2022-03-07T20:29:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68969-1-key-employees-and-options/</loc>
  <lastmod>2022-03-10T23:27:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68968-gateway-related/</loc>
  <lastmod>2022-03-05T02:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68967-excessdefaulted-loan/</loc>
  <lastmod>2022-05-19T23:55:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68966-spousal-beneficiary-rmd-adjustment-for-new-tables/</loc>
  <lastmod>2022-03-18T03:34:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68965-distribution-in-error-refund-of-fit-withheld/</loc>
  <lastmod>2022-03-18T03:39:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68964-sole-prop-average-comp/</loc>
  <lastmod>2022-03-21T21:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68963-adp-refund-hce-has-both-roth-and-pre-tax-deferrals/</loc>
  <lastmod>2022-03-08T18:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68962-cash-balance-accrued-benefit-at-nra/</loc>
  <lastmod>2022-03-07T20:47:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68961-self-employed-integrated-contribution-calculation/</loc>
  <lastmod>2022-03-05T23:39:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68960-affiliated-service-group-question/</loc>
  <lastmod>2022-03-04T14:24:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68959-wants-to-change-solo-401k-plan-as-corp-is-hiring-first-common-law-employee/</loc>
  <lastmod>2022-03-08T01:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68958-110-test-related/</loc>
  <lastmod>2022-03-04T20:24:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68957-1099r-issued-to-plan-sponsor/</loc>
  <lastmod>2022-03-02T18:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68955-distribution-from-defined-benefit-plan-rollover-to-roth-account-in-governmental-457b-plan/</loc>
  <lastmod>2022-03-02T17:39:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68954-highly-compensated-former-employee-on-form-6088/</loc>
  <lastmod>2022-03-02T17:58:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68953-otherwise-excludable-when-yos-is-elapsed-time/</loc>
  <lastmod>2022-03-03T19:11:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68952-deferral-voluntary-contribution-mess/</loc>
  <lastmod>2022-03-01T18:15:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68951-employee-included-by-mistake/</loc>
  <lastmod>2022-03-16T16:31:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68950-safe-harbor-match-plan-retro-amendment-to-make-employee-eligible-and-top-heavy-exemption/</loc>
  <lastmod>2022-03-04T19:01:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68949-employee-terminated-as-w-2-and-rehired-as-1099/</loc>
  <lastmod>2022-03-08T01:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68948-is-schedule-a-required-with-5500-sf/</loc>
  <lastmod>2022-03-01T14:00:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68947-universal-eligibility-full-time-temporary-employee-expected-to-work-less-than-1000-hours/</loc>
  <lastmod>2022-03-04T18:28:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68946-8955-ssa-filings-records-of-filings/</loc>
  <lastmod>2022-02-28T20:48:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68945-safe-harbor-mid-year-amendment-to-compensation-definition-nonelective-contribution-plan/</loc>
  <lastmod>2022-02-28T15:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68944-irs-notice-cp214/</loc>
  <lastmod>2022-02-28T15:12:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68943-participant-took-coronavirus-related-distribution-in-2020-tax-spread-over-3-years-can-repayment-of-amount-otherwise-taxed-be-deducted/</loc>
  <lastmod>2022-02-28T14:52:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68942-failed-to-file-form-5500ez/</loc>
  <lastmod>2022-02-28T22:43:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68941-short-plan-year/</loc>
  <lastmod>2022-02-28T18:44:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68940-in-kind-distributions/</loc>
  <lastmod>2022-02-28T13:36:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68939-plan-amended-for-in-svc-distribution-nra-frozen-but-lump-sum-available/</loc>
  <lastmod>2022-02-25T20:26:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68938-top-heavy-and-safe-harbor/</loc>
  <lastmod>2022-02-25T23:03:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68937-402g-excess-in-adp-test/</loc>
  <lastmod>2022-03-31T16:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68936-qaca-plan/</loc>
  <lastmod>2022-02-27T12:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68935-000-allocations/</loc>
  <lastmod>2022-03-01T18:53:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68934-non-discrimination-testing-for-amendment-permitting-early-entry-into-401k-plan/</loc>
  <lastmod>2022-03-08T01:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68933-401k-payroll-missed-3-loan-repayments-of-5702using-vcfp-model-formis-there-a-fee-to-use-is-form-5530-required/</loc>
  <lastmod>2022-02-25T22:04:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68932-increasing-ps-cross-tested-percentage-to-pass-testing-for-a-participant-who-worked-less-than-1000-hours-but-the-plan-has-1000-hour-and-last-day-requirement/</loc>
  <lastmod>2022-02-28T22:53:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68931-removing-roth-option/</loc>
  <lastmod>2022-03-18T16:05:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68930-combo-plan-gateway-related/</loc>
  <lastmod>2022-02-25T17:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68929-rmd-change-to-calculation-method/</loc>
  <lastmod>2022-02-28T21:28:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68928-failed-acp-match-refunds/</loc>
  <lastmod>2022-03-10T16:40:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68927-apr-calculator-workbook/</loc>
  <lastmod>2022-05-14T14:46:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68926-final-5500-after-entire-solo-401k-rolled-over-into-sep-ira/</loc>
  <lastmod>2022-02-25T18:31:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68925-final-5500-after-entire-solo-401k-rolled-over-into-sep-ira/</loc>
  <lastmod>2022-02-24T14:04:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68924-new-payroll-company-forgot-to-withhold-401k/</loc>
  <lastmod>2022-02-24T22:11:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68923-form-5500-which-version-to-use-for-prior-filing/</loc>
  <lastmod>2022-02-24T21:33:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68922-mistitled-inherited-ira-any-recourse/</loc>
  <lastmod>2022-03-09T12:48:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68921-lost-wages/</loc>
  <lastmod>2022-02-23T23:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68920-partic-termed-in-late-dec-20-but-paid-in-early-jan-in-adp-test/</loc>
  <lastmod>2022-03-01T18:57:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68919-another-irs-denial-of-extension-request-with-a-twist/</loc>
  <lastmod>2022-03-02T01:42:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68918-contradictory-instructions-on-efast-web-site/</loc>
  <lastmod>2022-02-26T04:30:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68917-service-spanning-rules-and-entry-date/</loc>
  <lastmod>2022-02-24T01:54:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68916-retired-or-terminated-for-purposes-of-match/</loc>
  <lastmod>2022-03-01T13:41:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68915-might-it-make-sense-to-omit-a-cash-out-provision/</loc>
  <lastmod>2022-02-23T18:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68914-workplace-health-programs-study/</loc>
  <lastmod>2022-02-24T15:09:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68913-accelerating-vesting-of-early-exercised-stock/</loc>
  <lastmod>2022-03-04T18:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68912-any-controlled-group-issues/</loc>
  <lastmod>2022-02-23T23:06:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68911-failed-adpacp-test-and-hces-terminated-and-already-took-100-of-their-account/</loc>
  <lastmod>2024-03-06T21:39:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68910-relius-asp-log-in/</loc>
  <lastmod>2022-02-22T19:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68909-last-day-rule-but-wants-to-allocate-terminated-participants/</loc>
  <lastmod>2022-02-21T21:01:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68908-warrants-given-to-charitable-trust-controlled-by-family-are-they-still-synthetic-equity/</loc>
  <lastmod>2022-05-23T17:06:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68907-can-this-plan-file-with-an-sf/</loc>
  <lastmod>2022-02-24T05:36:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68906-compensation-used-for-ebar-calculation/</loc>
  <lastmod>2022-02-22T20:37:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68905-profit-sharing-allocation-requirement-anti-cutback/</loc>
  <lastmod>2022-02-18T13:52:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68904-contested-apparently-ugly-divorce-gal-appointed-for-minor-restraining-order-on-respondent/</loc>
  <lastmod>2022-02-18T21:35:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68903-employer-contributions-based-on-hour-worked/</loc>
  <lastmod>2022-02-22T18:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68902-plan-termination-vesting/</loc>
  <lastmod>2022-02-18T17:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68901-voluntary-benefits/</loc>
  <lastmod>2022-02-17T13:38:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68900-steep-penalty/</loc>
  <lastmod>2022-02-18T17:55:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68899-hce-determination/</loc>
  <lastmod>2022-02-17T02:31:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68898-self-employed-paired-plan-with-after-tax-contribution/</loc>
  <lastmod>2022-02-17T18:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68897-missed-deferral-opportunity/</loc>
  <lastmod>2022-02-18T18:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68896-can-a-ksop-have-late-deferrals/</loc>
  <lastmod>2022-02-18T14:00:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68895-late-plan-contributions-and-dol-vfcp/</loc>
  <lastmod>2022-02-28T17:02:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68894-titling-sd-accts-when-co-name-always-changing/</loc>
  <lastmod>2022-02-15T23:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68893-charitable-trust-question/</loc>
  <lastmod>2022-02-16T00:14:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68892-flexible-discretionary-match-and-employee-allocation-groups/</loc>
  <lastmod>2022-02-15T21:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68891-k-1-compensation-for-an-s-corp/</loc>
  <lastmod>2022-02-15T19:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68890-self-directed-ira-prohibited-services-to-plan-asset/</loc>
  <lastmod>2022-02-20T17:56:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68889-excess-employer-contributions-to-simple-ira-since-2007/</loc>
  <lastmod>2022-02-15T18:03:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68888-401a26-and-frozen-cash-balance-plan/</loc>
  <lastmod>2022-02-15T01:41:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68887-roth-ira-spousal-beneficiary-5-year-clock/</loc>
  <lastmod>2022-02-18T13:38:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68886-what-do-you-get-out-of-your-participation-on-these-message-boards/</loc>
  <lastmod>2022-02-22T18:01:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68884-partial-acquisition-of-company-merge/</loc>
  <lastmod>2022-02-14T13:36:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68883-old-topic-limited-partnerships-as-an-investment/</loc>
  <lastmod>2022-02-16T16:49:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68882-gross-up-a-partners-earned-income-by-after-tax-employee-contributions/</loc>
  <lastmod>2022-02-15T21:07:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68881-disability-benefits-in-a-cash-balance-plan/</loc>
  <lastmod>2022-02-16T04:18:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68880-what-if-participant-wants-backup-on-adp-refund/</loc>
  <lastmod>2022-02-14T22:01:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68879-fsa-checks-that-have-not-been-cashed/</loc>
  <lastmod>2022-02-15T22:00:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68878-first-hardship-amendment-issue/</loc>
  <lastmod>2022-02-16T18:13:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68877-partner-has-negative-k1-and-a-w2-combine/</loc>
  <lastmod>2022-02-17T14:13:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68876-entry-date-on-plan-effective-date/</loc>
  <lastmod>2022-02-15T05:05:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68875-fixed-fee-deductions-can-it-be-discriminatory/</loc>
  <lastmod>2022-02-22T18:08:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68873-dol-email-regarding-missing-5500/</loc>
  <lastmod>2022-04-12T15:37:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68872-rmd/</loc>
  <lastmod>2022-02-09T20:23:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68871-future-interest-credit-for-minimum-participation-and-non-discrimination/</loc>
  <lastmod>2022-02-23T23:27:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68870-excluding-from-testing-ee-left-with-less-than-500-hours/</loc>
  <lastmod>2022-02-09T18:36:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68869-what-ownership-is-considered-in-determining-5-owner/</loc>
  <lastmod>2022-02-09T22:00:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68868-top-heavy-for-partners/</loc>
  <lastmod>2022-02-09T23:12:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68867-profit-sharing-valuation-date/</loc>
  <lastmod>2022-02-08T18:47:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68866-determine-compensation-in-a-control-group/</loc>
  <lastmod>2022-02-09T12:37:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68865-profit-sharing/</loc>
  <lastmod>2022-02-18T18:41:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68864-option-exercise-price/</loc>
  <lastmod>2022-02-09T17:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68863-foreign-income/</loc>
  <lastmod>2022-02-09T02:36:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68862-410b-test-with-sh-match-and-disc-match/</loc>
  <lastmod>2022-02-18T18:02:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68861-lost-earnings-and-form-5330/</loc>
  <lastmod>2022-02-15T16:41:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68860-medication-flavoring/</loc>
  <lastmod>2022-02-17T14:50:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68859-401k-employee-excessively-accelerating-contributions-deferrals/</loc>
  <lastmod>2022-02-07T19:14:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68858-roth-funded-plan-rmd-rule/</loc>
  <lastmod>2022-02-07T20:53:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68857-underfunded-frozen-pbgc-plan/</loc>
  <lastmod>2022-02-08T18:50:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68856-2-cgs-and-staffing-company/</loc>
  <lastmod>2022-02-05T03:43:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68855-transferring-deferred-compensation-plan-liability-to-another-entity/</loc>
  <lastmod>2022-02-08T01:53:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68854-multiple-employer-plan-excess-contributions/</loc>
  <lastmod>2022-03-01T15:28:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68853-deemed-loan/</loc>
  <lastmod>2022-02-04T21:10:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68852-ownership-structure-and-other-issues/</loc>
  <lastmod>2022-02-07T21:23:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68851-new-york-fema-extension-through-february-15th/</loc>
  <lastmod>2022-02-09T20:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68850-prenuptial-agreement-and-forced-waiver-of-spousal-consent/</loc>
  <lastmod>2022-02-15T21:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68848-plans-merged-prior-plan-administered-a-higher-er-match-than-plan-doc-called-for-are-corrective-measures-needed/</loc>
  <lastmod>2022-02-04T21:29:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68847-related-employers-for-sep/</loc>
  <lastmod>2022-02-05T22:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68846-adding-a-db-plan-for-2021-to-an-existing-ps-plan/</loc>
  <lastmod>2022-02-03T20:19:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68845-no-surprises-act-notices/</loc>
  <lastmod>2022-02-03T02:25:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68844-tpa-bankers-we-are-looking-to-work-with-a-banker-who-focuses-on-tpa-ma-as-we-are-interested-to-buy-who-should-we-talk-to/</loc>
  <lastmod>2022-02-02T19:59:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68843-ps-58-cost-and-inservice-distributions/</loc>
  <lastmod>2022-02-04T20:17:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68842-cash-balance-is-pay-credit-required-to-be-deposited-for-a-terminated-participant/</loc>
  <lastmod>2022-02-15T19:44:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68841-plan-terminated-mid-year-question-on-census/</loc>
  <lastmod>2022-02-03T20:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68840-does-this-vesting-schdule-wording-make-sense/</loc>
  <lastmod>2022-02-04T20:23:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68839-5-year-rule-inherited-roth-iras/</loc>
  <lastmod>2022-02-04T19:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68838-is-there-an-affiliated-service-group-issue-here/</loc>
  <lastmod>2022-02-05T03:18:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68837-self-correction-or-vcp/</loc>
  <lastmod>2022-02-02T14:46:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68836-safe-harbor-401k-plan-with-automatic-enrollment/</loc>
  <lastmod>2022-02-02T19:29:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68835-filling-one-years-worth-of-contraceptive-through-ccca/</loc>
  <lastmod>2022-02-02T20:34:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68833-1099-nec-for-services-rendered/</loc>
  <lastmod>2022-02-02T03:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68832-top-heavy-determination/</loc>
  <lastmod>2022-02-01T20:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68831-lump-sum-window/</loc>
  <lastmod>2022-02-03T19:39:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68830-covered-comp-tables/</loc>
  <lastmod>2022-02-01T17:12:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68829-vesting-5-year-break-in-service/</loc>
  <lastmod>2022-02-07T12:32:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68828-se-contribution-calculation/</loc>
  <lastmod>2022-01-31T19:27:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68827-ltpt-employees-plan-specs/</loc>
  <lastmod>2022-01-31T22:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68826-average-benefits-test/</loc>
  <lastmod>2022-01-31T19:45:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68825-rollover-for-missing-participant-in-non-pbgc-covered-plans/</loc>
  <lastmod>2022-01-28T20:37:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68824-compliance-deadlines-by-state-not-federal-laws/</loc>
  <lastmod>2022-02-01T14:58:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68823-dol-cybersecurity-topics/</loc>
  <lastmod>2022-04-21T15:17:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68822-can-qrp-qualified-replacement-plan-transfer-be-rolled-back-into-a-new-defined-benefit-plan/</loc>
  <lastmod>2022-01-28T21:06:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68821-lifetime-income-disclosures-calculation-details/</loc>
  <lastmod>2022-01-31T14:08:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68820-net-unrealized-appreciation-nua/</loc>
  <lastmod>2022-01-28T19:34:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68819-is-there-a-website-for-you-to-search-for-other-individual-designed-plan/</loc>
  <lastmod>2022-01-28T19:24:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68818-quick-controlled-group-question/</loc>
  <lastmod>2022-01-29T00:33:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68817-sort-of-abandoned-plan/</loc>
  <lastmod>2022-01-29T01:59:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68816-governmental-457b-custodial-account-vs-trust/</loc>
  <lastmod>2022-01-31T19:42:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68815-shipping-costs-for-at-home-covid-19-tests/</loc>
  <lastmod>2022-02-07T16:22:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68814-successor-plan/</loc>
  <lastmod>2022-01-27T18:02:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68813-5500ez-vs-effective-date-of-plan-termination/</loc>
  <lastmod>2022-02-05T23:33:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68812-safe-harbor-portion/</loc>
  <lastmod>2022-01-27T19:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68811-operational-error-in-457b-for-non-profit/</loc>
  <lastmod>2022-01-28T10:40:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68810-determination-letter-for-individual-designed-hybrid-plan/</loc>
  <lastmod>2022-01-26T14:14:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68809-covid-test-reimbursement-documentation/</loc>
  <lastmod>2022-01-26T18:32:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68808-leaving-a-controlled-group/</loc>
  <lastmod>2022-01-27T03:57:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68807-employer-contributions-to-a-hsa-made-through-a-section-125-plan-income-for-401k-plan-purposes/</loc>
  <lastmod>2022-01-28T10:41:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68806-83b-election-across-calendar-year/</loc>
  <lastmod>2022-01-27T13:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68805-providing-benefit-for-hce-worked-under-1000-requirement/</loc>
  <lastmod>2022-01-25T19:38:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68804-income-stems-from-crypto-currency/</loc>
  <lastmod>2022-01-26T13:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68803-w2-with-church-wages-and-rabbi-trust-reported-in-box-11/</loc>
  <lastmod>2022-01-25T02:21:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68802-must-offer-401k/</loc>
  <lastmod>2022-01-24T21:00:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68801-amended-to-1120-to-take-retirement-contribution/</loc>
  <lastmod>2022-01-26T19:23:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68800-plan-sponsor-changes-from-sole-proprietor-to-corporation/</loc>
  <lastmod>2022-01-25T05:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68799-catch-up-contributions/</loc>
  <lastmod>2022-01-24T13:54:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68798-form-5500-sf-line-8e/</loc>
  <lastmod>2022-02-11T14:36:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68797-what-is-the-gross-salary-to-be-use-for-pension-purposes/</loc>
  <lastmod>2022-02-04T18:15:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68796-catch-up-exceed-100-of-comp/</loc>
  <lastmod>2022-01-24T21:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68795-deemed-distribution-of-participant-loan-that-did-not-include-accrued-interest/</loc>
  <lastmod>2022-01-25T13:43:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68793-compensation-used-in-a-401k-plan/</loc>
  <lastmod>2022-01-21T16:09:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68792-vesting-from-effective-date-of-the-plan/</loc>
  <lastmod>2022-01-27T15:42:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68791-in-plan-roth-transfers/</loc>
  <lastmod>2022-01-24T21:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68790-successor-plan/</loc>
  <lastmod>2022-01-25T13:31:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68789-ez-eligible/</loc>
  <lastmod>2022-01-21T18:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68788-401k-plan-vs-403b-for-a-non-profit-organization/</loc>
  <lastmod>2022-02-02T15:59:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68787-treatment-of-unvested-in-multiemployer-plan-withdrawal/</loc>
  <lastmod>2022-01-21T22:34:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68786-exclusions-from-compensation-in-plan-document/</loc>
  <lastmod>2022-01-21T02:50:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68785-change-in-controlled-group-affect-on-401k/</loc>
  <lastmod>2022-01-24T04:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68784-rmd-single-member-plan-wwife/</loc>
  <lastmod>2022-01-22T20:49:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68783-cycle-3-restatements/</loc>
  <lastmod>2022-01-19T22:21:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68782-erisa-coverage-for-new-plan-for-former-employees-only/</loc>
  <lastmod>2022-02-25T17:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68781-mandatory-100-qjsa/</loc>
  <lastmod>2022-01-24T18:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68780-qsehra-notice-qualification-failures/</loc>
  <lastmod>2022-01-26T15:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68779-employee-does-not-want-money-purchase-benefit/</loc>
  <lastmod>2022-01-21T15:44:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68778-epcrs-before-you-make-a-mistake/</loc>
  <lastmod>2022-01-21T01:10:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68777-1099-r-question/</loc>
  <lastmod>2022-01-19T17:55:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68776-spouse-beneficiary/</loc>
  <lastmod>2022-01-22T00:19:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68775-prevailing-wage-401a/</loc>
  <lastmod>2022-01-20T17:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68774-tipped-employees-and-deferrals/</loc>
  <lastmod>2022-01-26T19:18:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68773-replacement-plan/</loc>
  <lastmod>2022-01-20T20:37:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68772-contribution-just-realized-they-did-not-fund-safe-harbor-match-for-2020/</loc>
  <lastmod>2022-01-20T02:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68770-distribution-of-insurance-primer/</loc>
  <lastmod>2022-01-17T15:02:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68769-duplication-of-rmd-payments/</loc>
  <lastmod>2022-01-18T22:10:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68768-401k-match-contribution-for-deceased-employee-on-retro-pay/</loc>
  <lastmod>2022-01-18T14:51:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68767-confusion-about-profit-share/</loc>
  <lastmod>2022-01-14T19:18:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68766-termination-pbgc/</loc>
  <lastmod>2022-01-14T12:27:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68765-is-there-a-vendor-with-a-hacienda-preapproved-document-to-tax-qualify-for-puerto%C2%A0rico/</loc>
  <lastmod>2022-01-19T21:51:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68764-impermissible-in-service-withdrawal/</loc>
  <lastmod>2022-01-18T18:53:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68763-terminating-pbgc-covered-cash-balance-plan/</loc>
  <lastmod>2022-01-13T21:06:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68762-401k-enrollment-date-versus-contribution-change-date/</loc>
  <lastmod>2022-01-12T21:10:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68761-cycle-3-idp-plan-restatement-issues-with-corbelfis-plan-documents-for-401kpsp-plans/</loc>
  <lastmod>2022-01-12T19:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68760-fix-missed-loan-payments-when-no-paycheck/</loc>
  <lastmod>2022-01-28T12:17:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68759-paying-dfvc-fee/</loc>
  <lastmod>2022-01-12T17:03:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68758-dc-plan-has-standardized-prototype-but-db-plan-has-volume-submitter/</loc>
  <lastmod>2022-01-12T16:45:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68757-ffcra-faqs-51-and-at-home-antibody-tests/</loc>
  <lastmod>2022-01-13T16:46:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68756-sources-for-average-benefit-test/</loc>
  <lastmod>2022-01-12T13:16:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68755-llc-s-corp-and-the-new-ptet-tax-payment/</loc>
  <lastmod>2022-01-14T13:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68754-bond-for-non-qualfying-assets-capped-at-500k/</loc>
  <lastmod>2022-01-12T14:49:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68753-can-there-be-in-service-distributions-from-a-cash-balance-plan/</loc>
  <lastmod>2022-01-12T14:32:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68752-husband-wife-plan-now-divorced/</loc>
  <lastmod>2022-01-11T17:22:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68751-dependent-care-fsa-employer-contributions-fund-post-tax/</loc>
  <lastmod>2022-01-21T19:00:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68750-mandatory-federal-withholding/</loc>
  <lastmod>2022-01-13T21:01:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68749-no-frills-401k-max-contribution/</loc>
  <lastmod>2022-01-20T13:56:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68748-does-rollover-from-tax-deferred-403b-to-roth-count-toward-roth-income-limit/</loc>
  <lastmod>2022-01-13T01:22:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68747-new-uniform-life-table-for-2022-rmd-where/</loc>
  <lastmod>2022-03-15T16:58:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68746-no-surprise-billing-notice-and-publicly-available/</loc>
  <lastmod>2022-01-10T22:49:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68745-private-lending-for-home-purchase-on-a-large-scale-ubti-concer/</loc>
  <lastmod>2022-01-11T04:26:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68744-terminated-plan-final-5500/</loc>
  <lastmod>2022-01-11T13:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68743-combined-plan-deduction-limit-non-pbgc/</loc>
  <lastmod>2022-01-10T19:08:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68742-rmd-and-death/</loc>
  <lastmod>2022-01-10T18:17:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68741-is-anyone-seeing-dol-investigations-after-vfcp-letter-received-late-deferrals/</loc>
  <lastmod>2022-01-07T20:23:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68740-irs-sending-out-late-5500-penalty-for-plans-that-have-the-ida-extension/</loc>
  <lastmod>2022-01-11T18:17:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68739-is-plan-admininstrator-required-to-provide-copy-of-plan-document-upon-request/</loc>
  <lastmod>2022-01-18T17:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68738-ira-rollover/</loc>
  <lastmod>2022-01-07T20:50:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68737-surcharges-for-unvaccinated-and-the-interaction-of-hipaa-and-the-ada/</loc>
  <lastmod>2022-01-07T19:44:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68736-family-aggregation-rule/</loc>
  <lastmod>2022-01-12T23:30:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68735-referral-to-third-party-administrator-for-individual-401k/</loc>
  <lastmod>2022-02-01T22:18:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68734-sale-of-business/</loc>
  <lastmod>2022-08-15T20:53:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68733-2021-rmd-for-over-72-participant/</loc>
  <lastmod>2022-01-07T20:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68732-temp-to-hire-service-with-temp-agency-relius-corbel-doc/</loc>
  <lastmod>2022-01-10T13:26:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68731-make-up-contributions/</loc>
  <lastmod>2022-01-07T20:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68730-is-there-such-a-thing-as-a-nqdc-plan-for-all-employees-not-limited-to-top-hat-folks/</loc>
  <lastmod>2022-03-29T19:49:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68729-restatement-effective-1121-signed-in-2022-consequences/</loc>
  <lastmod>2022-01-07T21:26:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68728-missing-forms-945-per-irs/</loc>
  <lastmod>2022-01-06T18:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68727-controlled-group-question-family-attribution/</loc>
  <lastmod>2023-08-18T12:40:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68726-permitted-disparity-language-on-statements-new-comp/</loc>
  <lastmod>2022-01-06T15:52:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68725-plans-eligible-to-receive-safe-harbor-contributions/</loc>
  <lastmod>2022-01-07T18:10:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68724-the-ol-multiple-use-test/</loc>
  <lastmod>2022-01-31T15:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68723-rehire-eligibility-question-%E2%80%93-brain-bubble/</loc>
  <lastmod>2022-01-06T13:24:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68722-smm-for-amendment-to-change-corp-trustee/</loc>
  <lastmod>2022-01-05T21:19:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68721-w-4p-or-w-4r-for-rmds/</loc>
  <lastmod>2023-03-02T15:33:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68720-any-correlation-for-contributions-when-spouses-are-involved/</loc>
  <lastmod>2022-01-05T18:19:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68719-dental-practice-with-3-plans/</loc>
  <lastmod>2022-01-24T04:27:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68718-maximum-401k-safe-harbor-plan-for-2021/</loc>
  <lastmod>2022-01-06T14:41:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68717-backdating-plan-amendments/</loc>
  <lastmod>2022-01-06T05:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68716-dro-assigns-part-of-aps-benefits-to-participant/</loc>
  <lastmod>2022-01-06T13:42:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68715-when-is-ownership-determined-for-coverage-testing/</loc>
  <lastmod>2022-01-06T16:50:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68714-is-it-okay-to-continue-periodic-payments-after-the-participant%E2%80%99s-death/</loc>
  <lastmod>2022-01-07T13:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68713-foreign-owned-companies-control-group/</loc>
  <lastmod>2022-01-04T17:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68712-1065-schedule-k-1/</loc>
  <lastmod>2022-01-05T10:45:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68711-did-the-death-rate-skyrocket-in-2021/</loc>
  <lastmod>2022-01-05T03:22:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68710-new-5500-search-website-is-pretty-cool/</loc>
  <lastmod>2022-01-14T14:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68709-multiple-employer-defined-contribution-pension-plans-to-report-aggregate-account-balance-information-by-employer/</loc>
  <lastmod>2022-01-04T15:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68708-runtime-errors-with-office-365/</loc>
  <lastmod>2022-01-03T21:22:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68707-investment-in-companys-own-hedge-fund/</loc>
  <lastmod>2022-01-03T15:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68706-termination-of-benefits-under-db-plan-on-remarriage-of-the-alternate-payee/</loc>
  <lastmod>2022-01-03T17:22:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68705-do-you-know-how-2022%E2%80%99s-holidays-fit/</loc>
  <lastmod>2022-04-07T17:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68704-choosing-other-tpa-or-setup-a-backroom-team/</loc>
  <lastmod>2022-01-15T14:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68703-correcting-excess-deferrals/</loc>
  <lastmod>2022-01-03T21:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68702-in-memoriam-karen-ferguson-founder-of-the-pension-rights-center/</loc>
  <lastmod>2021-12-31T15:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68701-unbeknownst-sep-ira-by-affiliated-service-group-member/</loc>
  <lastmod>2022-01-06T18:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68700-is-this-person-excludable-from-the-participation-test/</loc>
  <lastmod>2022-01-04T14:03:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68699-changing-in-service-withdrawal-conditions-cutback/</loc>
  <lastmod>2021-12-29T19:07:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68698-otherwise-excludable-employees/</loc>
  <lastmod>2021-12-30T21:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68697-i-bonds-in-a-qualified-plan/</loc>
  <lastmod>2022-01-06T17:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68696-wrong-pn-on-5500-ez-for-years/</loc>
  <lastmod>2021-12-29T01:00:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68695-spin-off-from-asg/</loc>
  <lastmod>2022-01-03T14:07:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68694-401k-safe-harbor-and-410b6c-transition-rule-in-transactions/</loc>
  <lastmod>2022-01-24T14:16:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68693-covid-loan-re-finance/</loc>
  <lastmod>2022-01-03T14:03:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68692-union-employees-with-non-union-wages/</loc>
  <lastmod>2021-12-28T21:45:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68691-lump-sum-when-normal-form-isnt-life-and-theres-a-table-of/</loc>
  <lastmod>2021-12-28T19:48:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68690-plan-subject-to-js-did-not-sign-forms-with-js-options-what-is-fix/</loc>
  <lastmod>2021-12-31T15:49:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68688-happy-holidays-to-all/</loc>
  <lastmod>2021-12-28T21:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68687-non-owner-rmd-must-one-be-taken/</loc>
  <lastmod>2021-12-27T17:20:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68686-is-an-investment-advisor-who-gets-no-fee-an-erisa-plan%E2%80%99s-fiduciary/</loc>
  <lastmod>2021-12-28T22:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68685-eftps-payment/</loc>
  <lastmod>2021-12-23T15:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68684-1401a26-7c/</loc>
  <lastmod>2021-12-29T18:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68683-integrated-formula/</loc>
  <lastmod>2021-12-22T21:35:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68682-individual-non-erisa-tsa-considered-paid-out-for-plan-termination/</loc>
  <lastmod>2021-12-22T20:11:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68681-can-1099-income-contribution-be-added-to-s-corp-plan/</loc>
  <lastmod>2021-12-24T17:09:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68680-eligibility-related/</loc>
  <lastmod>2021-12-23T21:23:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68679-unfamiliar-territory-the-merger-of-3-companies-into-one-each-with-a-plan/</loc>
  <lastmod>2021-12-22T21:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68678-freezing-a-dc-plan-following-stock-purchase/</loc>
  <lastmod>2021-12-22T21:38:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68677-401k-auto-enroll-permissible-withdrawals-in-adp-test/</loc>
  <lastmod>2021-12-21T16:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68676-late-excess-deferral-correction/</loc>
  <lastmod>2021-12-22T16:21:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68675-in-service-roth-rollovers-protected-benefit/</loc>
  <lastmod>2021-12-21T21:13:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68674-participant-covid-distribution-for-bills/</loc>
  <lastmod>2021-12-23T17:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68673-never-should-have-filed-5500/</loc>
  <lastmod>2021-12-22T01:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68672-plan-qualifying-for-non-erisa-but-executed-an-erisa-document/</loc>
  <lastmod>2021-12-22T13:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68671-cash-balance-to-roth-ira/</loc>
  <lastmod>2021-12-20T16:15:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68670-answers-to-the-christmas-puzzle/</loc>
  <lastmod>2021-12-20T21:22:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68669-safe-harbor-match-on-bonus/</loc>
  <lastmod>2021-12-20T19:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68668-can-asset-seller-distribute-plan-while-becoming-asg-member-with-buyer/</loc>
  <lastmod>2022-01-04T19:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68667-llc-5500ez/</loc>
  <lastmod>2022-01-10T18:45:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68666-pbgc-mypaa-site-down-until-1222/</loc>
  <lastmod>2021-12-20T16:17:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68665-h4-ead-for-401k-jobs/</loc>
  <lastmod>2021-12-21T04:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68664-415-and-402g-limitsparticipant-in-both-govtprivate-plans/</loc>
  <lastmod>2021-12-21T04:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68663-bifurcated-testing-for-cross-tested-safe-harbor-401k/</loc>
  <lastmod>2021-12-20T20:44:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68662-attribution-from-trust/</loc>
  <lastmod>2021-12-21T19:04:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68661-non-governmental-457b-compensation/</loc>
  <lastmod>2022-07-17T02:35:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68660-esop-5500-audit-requirements-inquiry/</loc>
  <lastmod>2021-12-27T20:36:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68659-cash-balance-question/</loc>
  <lastmod>2021-12-23T21:19:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68658-eftps-inactivating-unused-accountsafter-18-months/</loc>
  <lastmod>2021-12-20T14:29:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68657-amending-safe-harbor-before-plan-year/</loc>
  <lastmod>2021-12-17T19:58:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68656-owner-sells-assets-of-company-does-not-sell-his-company/</loc>
  <lastmod>2021-12-22T23:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68655-invalidate-sep-ira-and-new-db-plan-for-2021/</loc>
  <lastmod>2021-12-17T18:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68654-mistaken-ira-contribution/</loc>
  <lastmod>2021-12-21T18:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68653-handling-distributions-before-valuation-is-completed/</loc>
  <lastmod>2021-12-17T21:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68652-rmd-amount-not-allowable-for-rollover/</loc>
  <lastmod>2021-12-16T15:51:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68651-exclusion-of-statutory-employees/</loc>
  <lastmod>2021-12-16T22:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68650-special-tax-notice-for-in-service-dists/</loc>
  <lastmod>2021-12-15T21:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68649-pension-consulting-firm-for-sale-or-merger/</loc>
  <lastmod>2021-12-15T20:08:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68648-ye-olde-christmas-song-puzzle-i-posted-many-years-ago/</loc>
  <lastmod>2021-12-15T21:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68647-received-a-rollover-check-after-a-company-was-sold-in-an-asset-sale/</loc>
  <lastmod>2021-12-16T21:50:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68646-answers-to-practice-testes-online-qka/</loc>
  <lastmod>2024-06-06T18:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68644-can-loans-be-stopped-while-there-exists-a-loan/</loc>
  <lastmod>2021-12-17T13:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68643-hce-status-determination-by-attribution/</loc>
  <lastmod>2021-12-21T23:41:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68642-correction-of-election-mistake/</loc>
  <lastmod>2021-12-16T21:22:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68641-safe-harbor-match-plan-permissible-to-exclude-hces-and-give-lesser-non-safe-harbor-match/</loc>
  <lastmod>2021-12-16T14:28:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68640-rmd-for-deceased-participant-can-check-be-made-payable-to-estate/</loc>
  <lastmod>2021-12-22T01:03:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68639-curing-excess-402g-deferral-after-separation-of-service/</loc>
  <lastmod>2021-12-17T17:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68638-leverage-with-options-and-ubti/</loc>
  <lastmod>2021-12-26T21:44:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68637-in-plan-roth-rolloversconversions/</loc>
  <lastmod>2021-12-14T10:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68636-sar-and-disclosure-notices/</loc>
  <lastmod>2021-12-14T12:02:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68635-amendment-waiver-of-eligibility-for-one-specific-nhce-participant/</loc>
  <lastmod>2021-12-13T22:18:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68634-spousal-exceptionminor-child-and-unrelated-owner/</loc>
  <lastmod>2021-12-13T16:44:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68633-withdraw-401k-while-acquisition/</loc>
  <lastmod>2021-12-13T16:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68632-ebar-formula-for-permitted-disparity/</loc>
  <lastmod>2021-12-24T00:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68631-ownership-by-attribution/</loc>
  <lastmod>2021-12-14T16:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68630-controlled-group-asg-question/</loc>
  <lastmod>2021-12-13T22:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68629-elapsed-time-instead-of-hours-for-profit-sharing-allocation-conditions/</loc>
  <lastmod>2021-12-15T22:23:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68628-profit-sharing-plan-with-excess-asset-provision-fis/</loc>
  <lastmod>2021-12-19T19:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68627-match-safe-harbor-after-121/</loc>
  <lastmod>2021-12-13T16:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68626-the-enrollment-folks-have-outdone-themselves/</loc>
  <lastmod>2021-12-10T17:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68625-failed-top-hat-plan/</loc>
  <lastmod>2021-12-13T18:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68624-do-health-reimbursement-plans-provide-domestic-partner-coverage/</loc>
  <lastmod>2022-01-15T15:29:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68623-controlled-group-related-due-to-minor-children/</loc>
  <lastmod>2021-12-10T21:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68622-plan-document-restatement-non-volume-submitter-dc/</loc>
  <lastmod>2021-12-09T18:37:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68621-why-isnt-my-loan-balance-still-invested/</loc>
  <lastmod>2022-01-03T19:11:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68620-claim-for-pension-benefit-from-a-predecessor-predecessor-company/</loc>
  <lastmod>2021-12-10T18:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68619-successor-plans/</loc>
  <lastmod>2021-12-10T18:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68618-life-expectancy-vs-5-year-rule/</loc>
  <lastmod>2021-12-08T18:48:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68617-qualified-replacement-plan-related-qrp/</loc>
  <lastmod>2021-12-22T18:40:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68616-refinancing-a-loan-from-a-401k-plan/</loc>
  <lastmod>2021-12-13T19:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68615-402g-limits/</loc>
  <lastmod>2021-12-10T01:58:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68614-am-i-controlled-group-for-setting-up-2-separate-plans/</loc>
  <lastmod>2021-12-08T21:05:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68613-unforeseen-acquisition/</loc>
  <lastmod>2021-12-09T03:45:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68612-company-x-owned-by-2-separate-s-corps/</loc>
  <lastmod>2021-12-15T13:01:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68611-bank-participation-loans/</loc>
  <lastmod>2021-12-10T15:24:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68610-2-sharholder-of-s-corp-attribution-included-for-5500-ez/</loc>
  <lastmod>2021-12-15T15:21:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68608-401k-safe-harbor-match-with-discretionary-ps/</loc>
  <lastmod>2021-12-07T23:49:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68607-plan-no-longer-subject-to-erisa-final-5500/</loc>
  <lastmod>2021-12-07T16:25:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68606-permissible-haircut-under-terminating-plan/</loc>
  <lastmod>2021-12-06T19:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68605-required-minimum-distributions-not-paid/</loc>
  <lastmod>2021-12-06T20:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68604-failed-acp-can-i-cure-with-qmac/</loc>
  <lastmod>2021-12-06T19:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68603-new-firm-same-ees-as-old-firm-controlled-group-issue/</loc>
  <lastmod>2021-12-06T20:35:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68602-frozen-db-testing-for-401a26-using-accrued-to-date-method/</loc>
  <lastmod>2021-12-13T16:57:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68601-sbc-no-surprise-act/</loc>
  <lastmod>2021-12-03T15:54:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68600-coveragediscrimination-issues-where-employer-maintained-two-plans-during-the-year/</loc>
  <lastmod>2021-12-08T19:13:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68599-pbgc-coverage-after-divorce/</loc>
  <lastmod>2021-12-02T22:07:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68598-316-administrator-signing-5500-for-client-question/</loc>
  <lastmod>2021-12-03T16:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68596-are-sep-contributions-included-in-401a4-testing/</loc>
  <lastmod>2021-12-06T23:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68595-correction-by-plan-amendment-rev-proc-2021-30/</loc>
  <lastmod>2021-12-10T18:38:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68594-asset-sale-401k-overlooked/</loc>
  <lastmod>2021-12-07T04:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68593-death-of-beneficiary-spouse-shortly-after-ira-owner-dies/</loc>
  <lastmod>2021-12-10T22:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68591-is-this-partial-termination/</loc>
  <lastmod>2021-12-02T16:48:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68590-pay-cb-expenses-with-401k-forfeiture/</loc>
  <lastmod>2021-12-01T21:29:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68589-lost-participants-and-sending-spd-sar-etc/</loc>
  <lastmod>2021-12-03T16:49:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68588-safe-harbor-401k-plan-october-1st-deadline/</loc>
  <lastmod>2021-12-09T18:45:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68587-dot-is-last-day-or-first-day-of-py-questions/</loc>
  <lastmod>2021-12-02T15:27:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68586-404-deduction/</loc>
  <lastmod>2021-12-02T02:39:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68585-orphan-match-individual-402g-limit/</loc>
  <lastmod>2022-12-13T14:51:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68584-accelerating-vestingpayment-short-term-deferral-exception/</loc>
  <lastmod>2022-01-05T21:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68583-simple-contributions-not-made-2019-2021/</loc>
  <lastmod>2022-03-06T16:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68582-single-member-plan-terminated-liquidated-11232021-file-2020-ez-now/</loc>
  <lastmod>2021-12-03T17:00:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68581-plan-split-to-avoid-audit/</loc>
  <lastmod>2021-12-17T15:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68580-16b-indicator/</loc>
  <lastmod>2021-12-02T13:25:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68579-order-transferring-ira-subject-to-divorce/</loc>
  <lastmod>2021-12-02T00:43:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68577-partner-alternatives-to-participating-in-a-cafeteria-plan/</loc>
  <lastmod>2021-11-29T22:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68576-disclaim-benefits-form/</loc>
  <lastmod>2021-11-29T21:15:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68575-simple-and-401k-plans-in-stock-sale/</loc>
  <lastmod>2021-11-30T21:07:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68574-amending-to-exclude-union-nonresident-leased-any-issue/</loc>
  <lastmod>2021-12-01T13:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68572-404-compensation/</loc>
  <lastmod>2021-11-26T21:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68571-restatement-or-secures-act-amendment-before-plan-merger/</loc>
  <lastmod>2021-11-24T20:10:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68570-happy-thanksgiving/</loc>
  <lastmod>2021-11-24T19:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68569-qdia-notice-template/</loc>
  <lastmod>2021-11-24T15:21:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68568-esop-sponsor-acquiring-property-from-related-employer/</loc>
  <lastmod>2021-11-24T14:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68567-general-resource/</loc>
  <lastmod>2021-11-29T15:05:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68566-ee-requests-pmt-dorh-distribution-required-to-take-dist/</loc>
  <lastmod>2021-11-23T22:53:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68565-worthless-assets-can-they-be-donated/</loc>
  <lastmod>2021-11-24T22:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68564-disability-tax-question/</loc>
  <lastmod>2021-11-23T16:19:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68563-adding-3-safe-harbor-notice-needed-first-time/</loc>
  <lastmod>2021-11-24T20:09:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68562-frozen-plan-and-401a26-testing/</loc>
  <lastmod>2021-11-25T13:16:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68561-annoyed-thought-auditors-prior-5500s/</loc>
  <lastmod>2021-11-29T21:21:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68560-covid-loan-reamortization/</loc>
  <lastmod>2024-10-23T17:54:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68559-auto-ira-mandate-in-ny/</loc>
  <lastmod>2021-11-22T22:23:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68558-is-this-rmd-still-required/</loc>
  <lastmod>2021-12-27T23:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68557-qdro-used-to-%E2%80%9Cattach%E2%80%9D-disability-pension-for-spousal-support-not-as-community-property/</loc>
  <lastmod>2021-11-23T14:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
