<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/12209-terminating-a-mp-plan-to-start-db-plan/</loc>
  <lastmod>2001-12-13T18:49:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12208-employer-contributions-and-their-affect-on-section-125-compliance/</loc>
  <lastmod>2001-11-07T21:49:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12207-cobra-admin-fees/</loc>
  <lastmod>2001-11-09T19:14:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12206-self-insured-health-plan/</loc>
  <lastmod>2001-11-10T16:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12205-403b-nonelective-contributions/</loc>
  <lastmod>2001-11-10T04:44:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12204-testing-401k-and-403b-plansaggregation/</loc>
  <lastmod>2001-11-14T13:38:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12203-userra-cobra-alternative-coverage-rules/</loc>
  <lastmod>2001-11-08T19:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12202-fee-for-gustegtrra-amendmentrestatement/</loc>
  <lastmod>2001-11-08T01:28:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12201-leaseback-restrictions-in-514c9/</loc>
  <lastmod>2001-11-07T18:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12200-gust-determination-letter-deadline-individually-designed-plans/</loc>
  <lastmod>2001-11-15T18:08:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12199-i-bonds-ira-rollover/</loc>
  <lastmod>2001-11-07T17:55:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12198-can-partner-participant-write-a-personal-check-for-discretionary-psp-c/</loc>
  <lastmod>2001-11-07T19:45:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12197-hardship-withdrawals-after-termination/</loc>
  <lastmod>2001-11-07T16:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12196-terminating-401k-to-start-403b/</loc>
  <lastmod>2001-11-07T21:05:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12195-userra-and-state-law/</loc>
  <lastmod>2001-11-07T16:03:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12194-liability-insurance-for-excess-medical-reimbursement/</loc>
  <lastmod>2001-11-19T22:52:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12192-rolling-over-rmds-from-qualified-plans/</loc>
  <lastmod>2001-11-14T19:28:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12191-defining-key-employees-in-2002/</loc>
  <lastmod>2001-11-07T20:59:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12190-plan-termination-notice/</loc>
  <lastmod>2001-11-07T18:33:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12189-partnerships-with-mortgage-co-to-provide-discounted-loans-to-employee/</loc>
  <lastmod>2001-11-10T00:27:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12187-variations-in-self-insured-medical-plan-premiums/</loc>
  <lastmod>2001-11-07T19:23:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12186-404-comp-under-egtrra/</loc>
  <lastmod>2001-11-07T13:32:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12185-buying-employee-benefits-primarily-group-health-agency/</loc>
  <lastmod>2001-11-10T00:13:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12184-mvra-judgment-same-as-tax-levy/</loc>
  <lastmod>2001-11-07T00:45:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12183-alternate-value-date/</loc>
  <lastmod>2001-11-06T22:52:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12182-form-5300-question/</loc>
  <lastmod>2001-11-06T21:24:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12181-merger-and-partial-plan-termination/</loc>
  <lastmod>2001-11-07T00:48:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12180-hce-first-plan-year/</loc>
  <lastmod>2001-11-07T16:54:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12179-plan-defects-compensation/</loc>
  <lastmod>2001-11-06T16:20:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12178-year-end-benefits-compensation-analysis/</loc>
  <lastmod>2001-11-06T19:58:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12177-integrated-seps/</loc>
  <lastmod>2001-11-09T16:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12176-can-minimum-lump-sum-under-417e-include-pre-retirement-mortality/</loc>
  <lastmod>2001-11-21T00:26:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12175-mewas-and-form-5500/</loc>
  <lastmod>2001-11-06T14:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12174-rmds-for-beneficiaries/</loc>
  <lastmod>2001-11-06T17:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12173-rollover/</loc>
  <lastmod>2001-11-12T14:18:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12172-vesting-cutback-conundrum/</loc>
  <lastmod>2001-11-06T02:10:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12171-cross-testing-egtrra-25-ps-limit-penalty-for-not-having-surety-bond/</loc>
  <lastmod>2001-11-07T23:36:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12170-spousal-rollover-under-new-proposed-regulations/</loc>
  <lastmod>2001-11-06T01:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12169-age-50-catch-up-questions-after-proposed-regulations/</loc>
  <lastmod>2001-11-07T23:45:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12168-distribution-of-life-insurance-policy/</loc>
  <lastmod>2001-11-05T21:46:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12167-valid-status-changes/</loc>
  <lastmod>2001-11-16T17:24:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12166-does-anybody-know-of-a-best-of-the-best-type-product-for-p/</loc>
  <lastmod>2001-11-07T19:49:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12165-stable-value-fund-what-questions-do-you-ask/</loc>
  <lastmod>2001-11-07T21:29:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12164-restoring-forfeiture/</loc>
  <lastmod>2001-11-05T18:47:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12163-401k-vesting-of-interest-on-employer-matching/</loc>
  <lastmod>2001-11-06T13:24:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12162-what-to-do-with-excess-gains-after-correcting-amount-of-de/</loc>
  <lastmod>2001-11-07T22:30:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12161-gatt-for-415-purposes-in-govt-plans/</loc>
  <lastmod>2001-11-06T13:42:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12160-defining-rate-groups/</loc>
  <lastmod>2001-12-21T20:40:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12159-withdrawals-from-roth/</loc>
  <lastmod>2001-11-05T16:50:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12158-cafeteria-plan-and-health-insurance/</loc>
  <lastmod>2001-11-05T21:39:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12157-can-a-plan-compute-the-soc-sec-benefit-used-for-purposes-of-the-off/</loc>
  <lastmod>2001-11-05T15:48:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12156-social-security-offset-situation/</loc>
  <lastmod>2001-11-15T14:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12155-new-db-plan-with-jan-2-jan-1-plan-year/</loc>
  <lastmod>2001-11-06T13:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12154-contributing-unused-sick-leave-or-paid-time-off-to-a-401k-plan/</loc>
  <lastmod>2001-11-05T18:53:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12153-deferred-compensation-limits-at-state-level/</loc>
  <lastmod>2001-11-10T04:36:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12152-deferred-compensation-limits-at-state-level/</loc>
  <lastmod>2001-11-04T00:15:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12151-the-non-rollables/</loc>
  <lastmod>2001-11-03T21:14:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12149-school-districts-and-403b-self-audits-are-teacher-groups-opposed/</loc>
  <lastmod>2001-11-06T14:57:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12148-searching-for-a-revenue-ruling/</loc>
  <lastmod>2001-11-03T20:30:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12147-lump-sum-distribution/</loc>
  <lastmod>2001-11-08T15:40:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12146-document-production/</loc>
  <lastmod>2001-11-05T17:44:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12145-sep-plan-is-ineligible-because-company-is-part-of-a-large-controlled-g/</loc>
  <lastmod>2001-11-21T19:45:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12144-section-318-attribution-for-key-ee-under-egtrra/</loc>
  <lastmod>2001-11-02T22:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12143-does-an-employer-have-the-responsibility-to-adhere-a-court-order-for-d/</loc>
  <lastmod>2001-11-05T13:22:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12142-schedule-h-item-4j-when-determining-if-a-series-of-transactions-of/</loc>
  <lastmod>2002-08-07T21:01:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12141-equity-vs-income-partner/</loc>
  <lastmod>2001-11-05T21:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12140-after-tax-rollovers-and-subsequent-distribution/</loc>
  <lastmod>2001-11-02T21:33:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12139-catch-up-contributions-and-separate-lines-of-business/</loc>
  <lastmod>2001-11-02T17:40:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12137-cosmetic-expenses/</loc>
  <lastmod>2001-11-02T19:15:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12136-amended-out-of-a-prototype-from-the-get-go-still-entitled/</loc>
  <lastmod>2002-01-14T03:18:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12134-are-forfeiture-restorations-counted-as-employer-contriubtions-for-any/</loc>
  <lastmod>2001-11-02T16:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12133-old-macdonald-pension-song/</loc>
  <lastmod>2001-11-02T13:20:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12132-aspa-highlight/</loc>
  <lastmod>2001-11-06T16:53:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12131-distributions-from-terminated-small-db-plan/</loc>
  <lastmod>2003-02-22T00:20:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12130-adp-acp-testing-is-only-performed-on-eligible-hces/</loc>
  <lastmod>2001-11-09T13:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12129-tax-exempt-457-plans-and-rollovers/</loc>
  <lastmod>2001-11-05T21:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12128-medical-reimbursement-plan-taxes-and-otc-drugs/</loc>
  <lastmod>2001-11-05T14:57:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12127-same-desk-rule/</loc>
  <lastmod>2001-11-01T22:21:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12126-roth-iras/</loc>
  <lastmod>2001-11-02T06:57:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12125-fsa-change-in-election/</loc>
  <lastmod>2001-11-02T12:04:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12124-qdro-both-parties-are-participants/</loc>
  <lastmod>2001-11-05T16:55:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12123-converting-a-dc-to-a-db-plan/</loc>
  <lastmod>2001-11-01T17:44:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12122-return-of-contribution/</loc>
  <lastmod>2001-11-01T14:22:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12121-distribution-and-gatt-rates/</loc>
  <lastmod>2001-11-05T13:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12119-401k-withholding/</loc>
  <lastmod>2001-10-31T21:57:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12118-payments-to-missinglost-db-participants/</loc>
  <lastmod>2002-01-15T13:46:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12117-15-excise-tax/</loc>
  <lastmod>2001-11-01T01:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12116-rollvers-to-purchase-service-credit/</loc>
  <lastmod>2001-11-02T14:41:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12115-ird-issues-when-uding-ira-to-fund-qtip/</loc>
  <lastmod>2001-11-02T20:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12114-prohibited-transaction/</loc>
  <lastmod>2001-10-31T18:33:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12113-age-neutral-plans/</loc>
  <lastmod>2001-11-01T13:08:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12112-loan-balance-required-minimum-distribution/</loc>
  <lastmod>2001-10-31T16:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12111-repeal-of-same-desk-rule/</loc>
  <lastmod>2001-11-12T17:38:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12110-administration-of-existing-medical-reimbursement-plan-trust/</loc>
  <lastmod>2001-10-31T23:43:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12109-non-disrimination-testing/</loc>
  <lastmod>2001-10-31T00:13:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12108-advice-needed-please/</loc>
  <lastmod>2001-11-08T15:09:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12107-170-k-compensation-limit/</loc>
  <lastmod>2001-10-31T23:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12106-top-heavy-contribution-due-date-when-plan-year-and-tax-year-are-differ/</loc>
  <lastmod>2001-10-30T22:02:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12105-simple-ira-403b/</loc>
  <lastmod>2001-10-30T22:21:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12104-self-funded-group-medical-plan/</loc>
  <lastmod>2001-11-07T21:47:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12103-rmd-or-mrd/</loc>
  <lastmod>2003-04-04T17:32:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12102-retroactive-plan-amendment/</loc>
  <lastmod>2001-10-30T18:35:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12101-need-help-with-calculation-of-pension-benefit/</loc>
  <lastmod>2001-11-13T13:07:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12099-eligibility-to-adopt-retirement-plan/</loc>
  <lastmod>2001-11-07T00:35:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12098-effective-date-of-money-purchase-plan-merger-123101-or-1102/</loc>
  <lastmod>2001-10-31T22:42:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12097-integration-multiple-plans/</loc>
  <lastmod>2001-11-01T15:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12096-cobra-necessary-when-selling-division/</loc>
  <lastmod>2001-11-07T00:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12095-wifes-eligability/</loc>
  <lastmod>2001-10-30T13:00:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12094-parsonage-allowance-under-401k-plans/</loc>
  <lastmod>2001-10-30T04:12:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12093-enrollment-form/</loc>
  <lastmod>2001-10-30T14:19:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12092-hipaa-privacy-regulations-applicable-to-cafeteria-plans/</loc>
  <lastmod>2001-10-30T20:20:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12091-self-funded-health-insurance-for-indian-nation/</loc>
  <lastmod>2001-11-05T14:49:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12090-parsonage-allowance-107/</loc>
  <lastmod>2001-10-30T06:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12089-employer-contribution-to-safe-harbor-plan/</loc>
  <lastmod>2001-11-09T15:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12088-s-corp-dividends-allocation-formula/</loc>
  <lastmod>2001-11-01T02:24:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12087-employee-stock-purchase-plans/</loc>
  <lastmod>2001-10-31T18:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12086-roth-ira-investment/</loc>
  <lastmod>2001-11-06T02:06:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12085-can-you-freeze-a-simple-401k-plan/</loc>
  <lastmod>2001-10-31T14:24:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12084-egtrra/</loc>
  <lastmod>2001-11-13T03:48:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12083-state-legislative-dinner-what-would-you-ask-for-in-your-wish-list/</loc>
  <lastmod>2001-10-29T20:30:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12082-hardship-distributions/</loc>
  <lastmod>2001-10-30T01:39:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12081-active-participant/</loc>
  <lastmod>2001-10-29T19:27:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12080-health-incentive-plan-hi-plan/</loc>
  <lastmod>2001-10-31T11:46:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12079-delinquent-5500-ez/</loc>
  <lastmod>2001-10-30T15:53:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12078-cobra-benefits-for-employee-sponsored-plan/</loc>
  <lastmod>2001-10-31T15:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12077-simple-401k-to-a-simple-401k-or-other-qp/</loc>
  <lastmod>2001-10-29T17:51:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12076-do-i-need-to-file-a-form-1041/</loc>
  <lastmod>2001-10-30T13:00:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12075-investing-in-ira/</loc>
  <lastmod>2001-10-30T01:43:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12074-partial-retirement-overlay/</loc>
  <lastmod>2001-11-12T18:05:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12073-safe-harbor-401k-and-seasonal-employees/</loc>
  <lastmod>2001-10-29T10:39:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12072-roth-iras/</loc>
  <lastmod>2001-10-28T15:59:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12071-401-k-on-layoff/</loc>
  <lastmod>2001-10-29T15:08:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12069-gust-model-amendments/</loc>
  <lastmod>2001-11-13T04:22:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12068-401k-protection-against-participants-judgment-creditors/</loc>
  <lastmod>2001-10-26T22:00:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12067-top-heavy-related-employers/</loc>
  <lastmod>2001-10-26T17:31:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12066-rehired-participant-can-use-accumulated-spending-account-to-pay-for-ex/</loc>
  <lastmod>2001-10-29T17:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12065-dependent-care-while-on-leave/</loc>
  <lastmod>2001-10-30T18:04:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12064-iras-and-estate-planning/</loc>
  <lastmod>2001-11-05T23:15:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12063-schedule-e/</loc>
  <lastmod>2001-11-06T18:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12062-dividends-must-be-listed-on-schedule-e-if-they-remain-in-the-plan/</loc>
  <lastmod>2001-10-26T18:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12061-non-erisa-merging-into-erisa-%C2%A7403b/</loc>
  <lastmod>2001-10-27T01:08:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12060-erisa-qerp-are-3-parcels-always-required/</loc>
  <lastmod>2001-10-26T17:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12059-new-form-5307/</loc>
  <lastmod>2001-10-26T14:36:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12058-acquiring-plan-data/</loc>
  <lastmod>2001-10-26T18:24:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12057-cash-balance-whipsaw/</loc>
  <lastmod>2001-10-26T15:34:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12056-can-a-spouses-cobra-insurance-payment-be-submitted-to-a-health-fsa-fo/</loc>
  <lastmod>2001-10-26T16:53:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12055-401a9-mrd-after-death/</loc>
  <lastmod>2001-10-26T12:08:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12054-final-5500-for-merged-plan/</loc>
  <lastmod>2001-10-26T12:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12053-sample-cobra-letter-on-web/</loc>
  <lastmod>2001-11-19T20:40:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12052-pension-reform-415-limits/</loc>
  <lastmod>2001-10-25T22:01:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12051-data-collection-module-dcm/</loc>
  <lastmod>2001-10-25T21:48:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12050-hardship-after-loan/</loc>
  <lastmod>2001-10-26T13:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12049-can-a-plan-elect-the-safe-harbor-provisions-if-bonuses-are-excluded-fr/</loc>
  <lastmod>2001-10-30T03:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12048-definition-of-an-officer/</loc>
  <lastmod>2001-10-27T19:14:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12047-long-term-disability/</loc>
  <lastmod>2001-10-26T10:42:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12046-safe-harbor-switcheroo/</loc>
  <lastmod>2001-10-25T17:28:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12045-simple-plan-match-true-up/</loc>
  <lastmod>2001-10-25T17:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12044-cobra-coordination-of-benefits/</loc>
  <lastmod>2001-10-26T15:24:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12042-experience-gains-in-health-fsa/</loc>
  <lastmod>2002-02-20T20:15:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12041-merging-and-restating-plans/</loc>
  <lastmod>2001-11-15T18:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12040-is-there-a-statute-of-limitations-on-rmds/</loc>
  <lastmod>2001-10-25T17:42:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12039-once-a-5-owner-always-a-5-owner/</loc>
  <lastmod>2001-10-25T18:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12038-carry-over-contributions/</loc>
  <lastmod>2001-11-01T14:41:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12037-wellnesshipaa/</loc>
  <lastmod>2001-10-25T18:46:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12036-stretch-iras-and-the-new-rules/</loc>
  <lastmod>2001-10-25T17:36:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12035-continuing-education-perks/</loc>
  <lastmod>2001-10-25T19:06:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12034-catch-up-guidance/</loc>
  <lastmod>2001-10-26T17:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12033-who-pays-income-tax-on-rmd-payment-from-inherited-ira/</loc>
  <lastmod>2001-10-26T20:58:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12032-ecprs-question/</loc>
  <lastmod>2001-10-25T00:43:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12031-is-qdro-relevant/</loc>
  <lastmod>2001-10-31T19:18:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12030-section-125-and-129-plans/</loc>
  <lastmod>2001-10-26T21:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12029-implementing-a-safe-harbor-401k-plan-in-a-union-environment/</loc>
  <lastmod>2001-10-25T15:14:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12028-question/</loc>
  <lastmod>2001-10-25T19:18:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12027-self-insured-cobra-premium-redux/</loc>
  <lastmod>2001-10-31T23:55:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12026-cobra-and-cafeteria-plans/</loc>
  <lastmod>2001-10-24T20:34:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12025-transfering-from-401-plan-to-charitable-organization/</loc>
  <lastmod>2001-10-24T18:41:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12024-must-ssns-be-removed-from-statements/</loc>
  <lastmod>2004-07-04T15:32:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12023-aspa-bound/</loc>
  <lastmod>2001-10-26T15:30:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12022-new-govt-401k-for-rural-cooperative-combine-with-govt-401a-mppp/</loc>
  <lastmod>2001-10-25T15:00:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12021-gust-plan-restated-after-1197/</loc>
  <lastmod>2001-10-23T21:53:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12020-funding-qtip-with-traditional-ira/</loc>
  <lastmod>2001-10-24T18:54:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12019-can-the-rmd-model-amendment-be-adopted-after-gust-remedial-period/</loc>
  <lastmod>2001-11-01T02:49:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12018-top-heavy-plan-no-contributions-on-behalf-on-key-ees/</loc>
  <lastmod>2001-10-24T19:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12017-addition-of-401k-safe-harbor-to-existing-profit-sharing-language/</loc>
  <lastmod>2001-10-24T00:34:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12016-suspensions-and-catch-up-contributions/</loc>
  <lastmod>2001-10-24T13:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12015-limited-partnership/</loc>
  <lastmod>2001-10-25T21:16:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12014-withdrawal-of-403-b-plan-of-limbo-employee-status/</loc>
  <lastmod>2001-10-23T19:22:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12013-corporate-trustees/</loc>
  <lastmod>2001-10-24T19:47:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12012-412l-and-deductibility/</loc>
  <lastmod>2001-10-23T22:19:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12011-vesting-service-when-predecessor-plan-exists/</loc>
  <lastmod>2001-10-25T18:34:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12010-cobra-in-asset-sale/</loc>
  <lastmod>2001-10-23T17:21:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12009-sar-requirements-for-terminated-plans/</loc>
  <lastmod>2001-10-25T11:30:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12008-in-service-withdrawal/</loc>
  <lastmod>2001-10-23T20:22:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12007-historical-records/</loc>
  <lastmod>2001-10-24T19:22:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12006-health-incentive-plan/</loc>
  <lastmod>2001-10-23T15:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12005-gust-deadline-for-403b-plans/</loc>
  <lastmod>2001-10-23T15:36:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12004-loss-of-501c3-status/</loc>
  <lastmod>2001-10-23T15:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12003-fica-replacement-plan/</loc>
  <lastmod>2002-08-23T23:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12002-termination-of-simple-plan/</loc>
  <lastmod>2001-10-23T14:36:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12001-section-213-medical-expenses/</loc>
  <lastmod>2001-10-23T18:22:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/12000-age-50-catch-up-proposed-regulations/</loc>
  <lastmod>2001-10-23T12:58:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11999-sep-contribution-after-termination-of-sep/</loc>
  <lastmod>2002-02-02T17:42:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11998-investment-question/</loc>
  <lastmod>2001-10-22T21:07:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11997-investment-question/</loc>
  <lastmod>2001-10-22T21:07:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11996-advice-to-fund-option-in-plan/</loc>
  <lastmod>2001-10-23T20:32:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11995-leveraged-esop-buyout/</loc>
  <lastmod>2001-10-25T23:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11994-benefit-classes/</loc>
  <lastmod>2001-10-22T19:36:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11993-flexible-spending-marriage/</loc>
  <lastmod>2002-02-05T21:53:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11992-vebas-is-fidelity-bond-coverage-required/</loc>
  <lastmod>2001-11-02T04:57:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11991-ongoing-funding-ratios-actuarial-value-or-market-value/</loc>
  <lastmod>2001-10-22T16:45:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11989-terminated-roth-with-losses/</loc>
  <lastmod>2001-10-23T17:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11988-estate-alternate-valuation-date-for-ira401k/</loc>
  <lastmod>2001-10-20T22:40:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11987-hardship-distribution-from-457-plan/</loc>
  <lastmod>2001-10-23T03:36:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11986-silly-erisa-vs-125-plan-question/</loc>
  <lastmod>2001-10-23T00:48:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11985-omnibus-account-for-tax-withholdings/</loc>
  <lastmod>2001-10-20T02:00:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11984-consequences-of-457f-plan-failing-top-hat-criteria/</loc>
  <lastmod>2001-11-05T21:48:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11983-question-regarding-reimbursement-from-cafeteria/</loc>
  <lastmod>2001-10-24T21:19:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11982-benefits-payout-for-terminated-employee/</loc>
  <lastmod>2001-10-19T18:47:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11981-a-cool-new-hr-site-to-use/</loc>
  <lastmod>2001-10-19T18:24:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11980-irs-guidance-for-reg-1105-1e/</loc>
  <lastmod>2001-10-23T22:12:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11979-matching-contribution-rate-disclosure/</loc>
  <lastmod>2001-10-19T18:14:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11978-sick-leave-pay-sec-457-plans/</loc>
  <lastmod>2001-11-21T21:01:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11977-employee-health-premium/</loc>
  <lastmod>2001-10-23T16:48:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11976-discrimination-testing/</loc>
  <lastmod>2001-10-22T12:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11975-erisa-and-403b-plans/</loc>
  <lastmod>2001-10-22T17:48:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11974-soldiers-and-sailors-civil-relief-act/</loc>
  <lastmod>2001-10-23T20:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11973-do-the-qjsa-requirements-apply-to-a-participants-other-investments-ac/</loc>
  <lastmod>2001-11-22T04:40:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11972-pre-tax-deductions-cobra/</loc>
  <lastmod>2001-10-23T16:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11971-egtrra-457-rollovers-into-qualified-plan/</loc>
  <lastmod>2001-10-19T14:46:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11970-loan-payments-after-hardship-withdrawal/</loc>
  <lastmod>2001-10-19T14:36:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11969-mandatory-victims-restitution-act-mvra-of-1996/</loc>
  <lastmod>2001-10-19T13:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11968-imputing-permitted-disparity-in-a-safe-harbor-401k-plan-with-a-tiere/</loc>
  <lastmod>2001-10-23T15:44:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11966-order-assigning-civil-service-retirement-benefit-to-former-spouse/</loc>
  <lastmod>2001-10-18T23:04:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11965-participant-in-a-coma/</loc>
  <lastmod>2007-06-18T14:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11964-5500-filed-without-audit-report/</loc>
  <lastmod>2001-10-19T14:32:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11963-1099-r-reporting/</loc>
  <lastmod>2001-10-18T20:32:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11962-1099-r-reporting/</loc>
  <lastmod>2001-10-18T20:31:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11961-closing-db-plan-prohibited-transaction/</loc>
  <lastmod>2001-10-19T15:15:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11960-revocation-of-a-simple-401k/</loc>
  <lastmod>2001-10-18T19:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11959-minimum-coverage/</loc>
  <lastmod>2001-10-18T21:19:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11958-sarsep/</loc>
  <lastmod>2001-10-21T02:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11957-loans/</loc>
  <lastmod>2001-10-19T16:32:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11956-compensation-pro-rating-or-pre-effective-date/</loc>
  <lastmod>2001-10-18T23:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11955-age-50-catch-up/</loc>
  <lastmod>2002-04-26T19:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11954-ma-defensive-tactics/</loc>
  <lastmod>2001-10-18T19:34:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11953-can-nonqualified-plans-be-merged/</loc>
  <lastmod>2001-10-18T12:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11952-401k-early-withdrawal/</loc>
  <lastmod>2001-10-18T16:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11951-5500-mia/</loc>
  <lastmod>2001-10-22T22:08:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11950-of-staff/</loc>
  <lastmod>2001-10-18T11:26:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11948-thrift-savings-plan-rollover/</loc>
  <lastmod>2001-10-17T20:33:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11947-audit-requirement/</loc>
  <lastmod>2001-10-27T16:17:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11946-how-is-benefit-calculated-when-participant-continues-working-past-norm/</loc>
  <lastmod>2001-10-26T18:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11945-demonstration-9/</loc>
  <lastmod>2001-10-25T20:13:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11944-nua-on-employer-stocks/</loc>
  <lastmod>2001-10-19T14:32:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11943-esop-as-beneficiary-of-life-insurance/</loc>
  <lastmod>2001-10-24T23:32:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11942-403b401k-conversion/</loc>
  <lastmod>2001-10-31T16:23:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11941-required-minimum-distribution-under-2001-regulations-use-preamble-or/</loc>
  <lastmod>2001-10-18T13:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11940-actuarial-review-of-benefit-calculation/</loc>
  <lastmod>2001-10-17T16:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11939-correction-of-excess-deferrals-in-457-plan/</loc>
  <lastmod>2001-11-05T21:50:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11938-correction-of-excess-deferrals-in-457-plan/</loc>
  <lastmod>2001-10-17T14:10:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11937-regulation-z-and-plan-loans/</loc>
  <lastmod>2001-10-17T20:27:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11934-ssa-projected-wage-bases/</loc>
  <lastmod>2001-10-17T13:34:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11933-state-tax-withholding/</loc>
  <lastmod>2001-10-17T14:27:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11932-participant-right-to-transaction-history/</loc>
  <lastmod>2001-10-19T15:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11931-llc-owner-and-125401k/</loc>
  <lastmod>2001-10-17T01:48:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11930-401k-beneficiary-new-marriage/</loc>
  <lastmod>2001-10-18T20:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11929-determining-premium-when-age-rated-not-composite-rated/</loc>
  <lastmod>2001-10-18T16:14:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11928-fiduciary-responsibility-of-401k-sponsors/</loc>
  <lastmod>2001-10-19T22:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11927-merger-403b-and-401k-plans/</loc>
  <lastmod>2001-10-31T16:16:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11926-health-plan-reporting-to-employers/</loc>
  <lastmod>2001-10-29T16:02:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11925-forfeituref-co-contributions/</loc>
  <lastmod>2001-10-18T17:48:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11924-government-pick-up-plan/</loc>
  <lastmod>2001-10-16T21:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11923-domestic-partner-coverage-cost/</loc>
  <lastmod>2001-10-18T14:26:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11922-401k-distribution-after-employment/</loc>
  <lastmod>2001-10-17T21:30:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11921-rabbis-and-403b-distributions/</loc>
  <lastmod>2001-11-28T03:48:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11919-one-year-marriage-rule/</loc>
  <lastmod>2001-10-17T19:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11918-help-on-new-portability-guidelines-for-rollovers-into-403b/</loc>
  <lastmod>2001-10-16T18:34:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11917-schedule-q-to-form-5300/</loc>
  <lastmod>2001-10-16T18:29:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11916-waiver-of-js-in-1994/</loc>
  <lastmod>2001-10-16T18:24:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11915-merging-mp-plan-into-ps-plan-full-vesting-required/</loc>
  <lastmod>2001-10-18T12:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11913-rollover-by-non-spouse-beneficiary/</loc>
  <lastmod>2001-11-06T14:19:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11912-minor-beneficiary/</loc>
  <lastmod>2001-10-19T15:40:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11909-plan-list-for-match-vesting/</loc>
  <lastmod>2001-10-16T19:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11908-converting-money-purchase-to-profit-sharing/</loc>
  <lastmod>2001-10-16T12:27:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11907-beneficiary-401k-plan/</loc>
  <lastmod>2001-10-16T14:28:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11906-simple-coordinationtermination/</loc>
  <lastmod>2001-10-16T21:24:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11905-correction-of-underfuding/</loc>
  <lastmod>2001-10-16T15:39:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11904-receipts-on-medical-daycare/</loc>
  <lastmod>2001-10-17T18:41:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11903-non-locatable-ees/</loc>
  <lastmod>2001-10-15T19:35:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11902-userra-and-flex-plans/</loc>
  <lastmod>2001-10-15T18:47:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11901-completing-form-5330-for-late-deferrals/</loc>
  <lastmod>2001-10-16T20:10:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11899-sep-contribution-and-5498/</loc>
  <lastmod>2001-10-15T18:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11897-vcp/</loc>
  <lastmod>2001-10-13T23:57:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11896-revproc-2000-40-takeovers/</loc>
  <lastmod>2001-10-13T18:56:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11895-new-roth-limits-and-college-planning/</loc>
  <lastmod>2001-10-16T16:01:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11894-form-5500-particemployee-count/</loc>
  <lastmod>2001-10-15T14:09:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11893-what-irs-or-erisa-penalties-for-failure-to-deposit-sep-withholdings/</loc>
  <lastmod>2001-10-16T21:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11892-defined-benefit-and-simple/</loc>
  <lastmod>2001-10-17T19:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11891-dependent-care-fsa-expenses/</loc>
  <lastmod>2001-10-13T03:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11890-section-105-plans/</loc>
  <lastmod>2001-11-17T13:09:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11889-hce-determination-ma/</loc>
  <lastmod>2001-10-18T13:10:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11888-missing-participants/</loc>
  <lastmod>2001-10-31T18:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11887-municipal-plan-spinoff/</loc>
  <lastmod>2001-10-13T12:16:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11886-trading-of-employer-stock-suspended/</loc>
  <lastmod>2001-10-12T16:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11885-locating-an-article/</loc>
  <lastmod>2001-10-17T15:15:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11884-one-man-401k/</loc>
  <lastmod>2001-10-19T17:41:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11883-late-reporting-of-form-5500-schedule-ssa-participants/</loc>
  <lastmod>2001-10-12T15:01:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11882-effect-on-rem-amend-period-when-amending-prototype/</loc>
  <lastmod>2001-10-12T19:27:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11881-is-a-health-care-coalition-a-fiduciary/</loc>
  <lastmod>2001-10-12T17:56:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11880-in-kind-contribution-to-db-plan/</loc>
  <lastmod>2001-10-17T18:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11879-audit-requirements-deferred-annunity-and-momentum/</loc>
  <lastmod>2001-10-12T02:21:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11878-spousal-consent-required/</loc>
  <lastmod>2001-10-12T01:36:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11877-employee-loan/</loc>
  <lastmod>2001-10-12T12:38:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11876-need-list-of-new-rules-applicable-to-401k-plans-in-2002/</loc>
  <lastmod>2001-10-12T14:57:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11874-457b-transfers/</loc>
  <lastmod>2001-10-14T01:57:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11873-an-inherited-ira/</loc>
  <lastmod>2001-10-14T18:47:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11872-question/</loc>
  <lastmod>2001-10-11T19:50:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11871-disqualification-of-plan/</loc>
  <lastmod>2001-10-11T16:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11870-required-match-due-date-consequences-of-missing-due-date/</loc>
  <lastmod>2001-10-11T16:08:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11869-illegal-immigrants-in-profit-sharing-plan/</loc>
  <lastmod>2001-10-19T15:06:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11868-section-529-plans/</loc>
  <lastmod>2001-10-19T17:26:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11867-group-trusts/</loc>
  <lastmod>2001-10-11T21:37:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11866-schedule-t/</loc>
  <lastmod>2001-10-11T15:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11864-comparable-plan/</loc>
  <lastmod>2001-10-11T18:23:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11863-rev-rul-98-1-and-415b/</loc>
  <lastmod>2001-10-11T14:32:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11862-403b-acp-test/</loc>
  <lastmod>2001-10-16T16:12:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11861-zero-interest-loans/</loc>
  <lastmod>2001-10-11T21:23:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11860-designating-beneficiary/</loc>
  <lastmod>2001-10-11T19:10:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11859-partial-participant-direction/</loc>
  <lastmod>2001-10-10T19:57:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11858-average-annual-comp-change-in-plan-year/</loc>
  <lastmod>2001-10-10T21:53:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11857-governmental-401k-document-providers/</loc>
  <lastmod>2001-10-12T16:52:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11856-nj-and-pa-treatment-of-flex-contributions/</loc>
  <lastmod>2001-10-23T19:30:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11854-prohibited-transaction/</loc>
  <lastmod>2001-10-19T16:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11853-erisa-reporting-requirements/</loc>
  <lastmod>2001-10-12T12:56:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11852-form-5500ez-exemption/</loc>
  <lastmod>2001-10-10T14:53:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11851-welfare-plan-filing/</loc>
  <lastmod>2001-10-10T14:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11850-error-in-investment-of-plan-assets/</loc>
  <lastmod>2001-10-19T15:11:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11849-412i-plan-with-only-life-insurance/</loc>
  <lastmod>2001-10-10T11:26:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11848-412i-and-401h/</loc>
  <lastmod>2001-10-10T11:28:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11847-trust-requirement-for-457b-applicable-to-457f-as-well/</loc>
  <lastmod>2001-10-14T18:25:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11846-vertigo-and-ada/</loc>
  <lastmod>2001-10-09T21:45:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11845-457-plans/</loc>
  <lastmod>2001-10-09T21:23:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11844-deduction-limits-plan-total-per-participant/</loc>
  <lastmod>2001-10-10T00:29:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11843-52-53-week-year/</loc>
  <lastmod>2001-10-10T14:04:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11842-inherited-ira/</loc>
  <lastmod>2001-10-12T22:15:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11841-fica-calc-for-401kmirror-plan/</loc>
  <lastmod>2001-10-10T18:36:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11840-taking-a-life-insurance-policy-as-a-distribution/</loc>
  <lastmod>2001-10-10T22:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11839-extension-filed-with-wrong-plan-number-now-what/</loc>
  <lastmod>2001-10-09T17:53:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11838-ira-govt-securities/</loc>
  <lastmod>2001-10-09T17:53:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11837-401k-match-reductions/</loc>
  <lastmod>2001-10-09T19:14:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11836-simple-coordination-with-401k-plan-of-other-employer/</loc>
  <lastmod>2001-10-09T22:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11835-mtia-form-5500-filing-who-generally-does-this/</loc>
  <lastmod>2001-10-09T15:39:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11834-2-year-eligibility-and-coverage/</loc>
  <lastmod>2001-10-24T14:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11833-egtrra-and-top-heavy/</loc>
  <lastmod>2001-10-09T15:48:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11832-freezing-a-money-purchase-plan-mid-year/</loc>
  <lastmod>2001-10-08T17:57:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11831-self-directed-ira-and-private-lending/</loc>
  <lastmod>2002-02-02T17:15:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11830-can-i-move-my-401k/</loc>
  <lastmod>2001-10-10T14:34:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11829-415e/</loc>
  <lastmod>2001-10-09T13:46:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11828-changing-match-formula-mid-plan-year/</loc>
  <lastmod>2001-10-23T15:24:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11827-money-purchase-plan-new-tax-law/</loc>
  <lastmod>2001-10-14T01:56:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11826-top-heavy-plan/</loc>
  <lastmod>2001-10-08T20:30:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11825-definition-of-compensation-protected/</loc>
  <lastmod>2001-10-08T19:47:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11824-november-15th-5500-extension/</loc>
  <lastmod>2001-10-11T18:49:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11823-401k-loans/</loc>
  <lastmod>2001-10-08T19:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11822-what-happens-when-the-loan-is-paid-off/</loc>
  <lastmod>2001-11-02T22:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11821-userra-and-welfare-benefits/</loc>
  <lastmod>2001-10-09T15:40:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11820-412i-plans/</loc>
  <lastmod>2001-10-08T15:39:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11819-default-loans/</loc>
  <lastmod>2001-10-08T20:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11818-asset-smoothing-methods/</loc>
  <lastmod>2001-10-13T23:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11817-are-distributions-allowed-from-a-frozen-401k-plan/</loc>
  <lastmod>2001-10-08T17:20:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11816-participate-in-two-plans/</loc>
  <lastmod>2001-10-08T13:55:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11815-schedule-of-assets-held-for-investment/</loc>
  <lastmod>2001-10-08T15:53:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11814-determination-letters-after-2001-77/</loc>
  <lastmod>2001-10-11T05:42:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11813-traditional-ira-vs-roth-ira/</loc>
  <lastmod>2001-10-13T20:27:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11810-disclosure-re-botched-ira-transfer/</loc>
  <lastmod>2001-10-07T12:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11809-403-b-gust-updates/</loc>
  <lastmod>2002-06-20T14:24:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11808-gust-amendmts/</loc>
  <lastmod>2001-10-16T20:56:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11807-how-often-can-cobra-rates-be-raised/</loc>
  <lastmod>2001-10-25T21:39:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11806-can-you-withdraw-roth-ira-funds-to-buy-first-home-overseas-without-pen/</loc>
  <lastmod>2001-12-10T20:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11805-prohibited-transaction/</loc>
  <lastmod>2001-10-08T13:21:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11804-cobra-dropped-uninsurable/</loc>
  <lastmod>2001-10-06T03:33:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11803-need-copies-of-old-really-old-form-5500ez/</loc>
  <lastmod>2001-10-08T20:38:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11802-required-reciept-on-fsas/</loc>
  <lastmod>2001-10-05T17:50:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11801-ira-amendments-for-egtrra/</loc>
  <lastmod>2001-10-05T14:08:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11799-peo-plan-documents/</loc>
  <lastmod>2001-10-05T04:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11798-adpacp-testing/</loc>
  <lastmod>2001-10-05T17:46:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11797-5-gateway-with-multiple-eligibility-provisions/</loc>
  <lastmod>2001-10-04T19:47:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11796-safe-harbor-and-top-heavy/</loc>
  <lastmod>2001-10-05T10:47:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11795-earnings-on-bounce-check/</loc>
  <lastmod>2001-10-06T00:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11794-money-purchase-funding-for-short-year/</loc>
  <lastmod>2001-10-05T18:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11793-5500-schedule-i-question-4i/</loc>
  <lastmod>2001-10-04T18:01:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11792-transactions-involving-divisions/</loc>
  <lastmod>2001-10-04T14:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11791-actuarial-assumptions-early-ret-subsidies/</loc>
  <lastmod>2001-10-04T13:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11790-private-revenue-rulings-roth-recharacterizations/</loc>
  <lastmod>2001-10-04T17:11:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11789-lost-participants/</loc>
  <lastmod>2001-10-14T04:26:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11788-canadian-nqdcps/</loc>
  <lastmod>2001-10-04T16:37:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11787-nqdcp-plan-documents/</loc>
  <lastmod>2001-10-04T12:50:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11786-veba-look-alikes/</loc>
  <lastmod>2001-10-19T07:00:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11785-egtrra-impact-on-compensation-limit/</loc>
  <lastmod>2001-10-04T11:35:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11784-confidentiality-of-retirement-benefits/</loc>
  <lastmod>2001-10-05T19:14:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11783-confidentiality-of-retirement-benefits/</loc>
  <lastmod>2001-10-03T20:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11782-5500-for-controlled-group/</loc>
  <lastmod>2001-10-10T14:13:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11781-in-kind-minimum-required-distributions/</loc>
  <lastmod>2001-10-04T00:39:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11779-simple-ira-catch-up-and-matching-contributions/</loc>
  <lastmod>2001-10-09T00:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11778-is-this-a-multiple-employer-plan/</loc>
  <lastmod>2001-10-08T17:05:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11777-withholding-taken-but/</loc>
  <lastmod>2001-10-04T13:08:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11776-starting-salaries/</loc>
  <lastmod>2001-10-03T17:48:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11775-auditors-please-help-audit-of-previously-unaudited-plan/</loc>
  <lastmod>2001-10-05T14:21:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11774-1st-time-home-buyers/</loc>
  <lastmod>2001-10-03T13:55:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11773-filing-for-employer-funded-fsa/</loc>
  <lastmod>2001-10-03T13:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11771-cobra-premium-18-month-qualifying-event-question/</loc>
  <lastmod>2001-10-03T14:02:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11770-412i-plan-cross-tested-with-a-ps-plan/</loc>
  <lastmod>2001-10-10T21:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11769-fully-insured-plans-412i/</loc>
  <lastmod>2001-10-05T15:41:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11768-housing-allowance-as-403b-compensation/</loc>
  <lastmod>2001-10-02T19:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11767-spouse-or-estate-inherits-the-ira/</loc>
  <lastmod>2001-10-03T21:01:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11766-looking-for-a-ppo-that-has-good-coverage-in-west-virginia-and-ohio/</loc>
  <lastmod>2001-11-19T20:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11765-cobra-sale-of-business-division/</loc>
  <lastmod>2009-11-19T19:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11764-qnecs-and-fica/</loc>
  <lastmod>2001-10-02T17:21:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11763-top-heavy-minimum-allocations-in-2-plans/</loc>
  <lastmod>2001-10-02T15:47:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11762-paying-premium-for-speaking-spanish/</loc>
  <lastmod>2002-10-24T20:28:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11761-403b-eligibility/</loc>
  <lastmod>2001-10-08T00:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11760-taxation-of-universal-life-insurance-should-an-ownership-change-be-t/</loc>
  <lastmod>2001-10-04T20:54:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11759-former-member-of-multiple-employer-plan/</loc>
  <lastmod>2001-10-04T02:24:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11758-can-premiums-for-individual-health-insurance-policies-be-run-pretax-th/</loc>
  <lastmod>2001-11-21T16:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11757-s-corp-mid-year-changes/</loc>
  <lastmod>2001-10-05T16:23:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11756-cobra-and-medicare-entitlement/</loc>
  <lastmod>2001-10-02T16:51:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11755-governmental-entity501c3-exemption-401k-plan/</loc>
  <lastmod>2001-10-07T21:42:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11752-transfer-of-sep-into-simple-ira/</loc>
  <lastmod>2001-10-01T13:11:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11751-change-in-administrator/</loc>
  <lastmod>2001-09-30T11:44:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11750-link-to-proposed-regs/</loc>
  <lastmod>2001-09-30T04:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11749-403b-salary-reduction-agreements-for-2002/</loc>
  <lastmod>2001-10-08T01:09:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11748-combining-403b-catch-ups/</loc>
  <lastmod>2001-10-17T03:02:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11747-definition-of-comp-for-deferral-purposes/</loc>
  <lastmod>2001-10-08T02:20:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11746-controlled-groups/</loc>
  <lastmod>2001-10-01T04:38:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11745-fica-after-egtrra/</loc>
  <lastmod>2001-09-28T21:15:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11744-special-tax-notice/</loc>
  <lastmod>2001-10-05T21:07:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11743-products-marketed-to-db-plans/</loc>
  <lastmod>2001-09-28T22:12:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11742-successor-plan/</loc>
  <lastmod>2001-10-01T12:23:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11741-post-death-distributions/</loc>
  <lastmod>2001-09-28T19:36:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11740-rmd-can-we-switch-between-single-and-joint-life-expectancy/</loc>
  <lastmod>2001-09-30T20:07:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11739-fairness-opinion-for-esop/</loc>
  <lastmod>2001-10-01T06:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11738-defaulted-loan/</loc>
  <lastmod>2001-09-28T15:54:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11737-employer-contribution-made-in-error/</loc>
  <lastmod>2001-09-28T17:19:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11736-electing-benefits-in-union-mpp/</loc>
  <lastmod>2001-10-19T14:51:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11735-rollovers-into-a-simple-ira/</loc>
  <lastmod>2001-09-28T15:40:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11734-forfeitures/</loc>
  <lastmod>2001-09-28T17:42:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11733-moodys-aaa-bond-rates-for-lump-sum/</loc>
  <lastmod>2001-09-28T16:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11732-cash-balance-court-case/</loc>
  <lastmod>2001-09-28T17:25:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11731-pooled-separate-account-and-schedule-d/</loc>
  <lastmod>2001-10-08T15:35:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11730-457-plan-and-disability-benefits/</loc>
  <lastmod>2001-10-25T15:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11729-plan-loan/</loc>
  <lastmod>2001-10-01T16:37:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11728-requirements-for-new-125-plans/</loc>
  <lastmod>2001-10-05T16:37:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11727-401k-loans-and-bankruptcy/</loc>
  <lastmod>2001-10-03T18:23:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11726-simple-401k-matching-contribution/</loc>
  <lastmod>2001-10-09T00:48:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11725-safe-harbor-401k-with-profit-sharing/</loc>
  <lastmod>2001-09-27T19:48:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11724-no-spousal-consent/</loc>
  <lastmod>2001-10-01T16:32:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11723-71-tpfc-moprtality-table/</loc>
  <lastmod>2001-09-27T22:09:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11722-how-should-5500-be-completed-when-a-correction-is-pending/</loc>
  <lastmod>2001-09-28T16:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11721-said-wrong-implications/</loc>
  <lastmod>2001-09-27T20:43:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11720-cash-balance-plan-court-case/</loc>
  <lastmod>2001-09-27T20:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11719-cobra-question/</loc>
  <lastmod>2001-09-30T04:24:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11718-safe-harbor-401k-plan-2002/</loc>
  <lastmod>2001-09-27T18:08:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11717-blood-storage-reimburseable-expense/</loc>
  <lastmod>2001-10-09T17:08:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11716-american-express-roth-iras/</loc>
  <lastmod>2001-09-29T01:32:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11715-eligible-for-cobra/</loc>
  <lastmod>2001-09-29T14:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11714-safe-harbor-matching-contributions/</loc>
  <lastmod>2001-09-27T20:04:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11713-flat-benefit-safe-harbor-with-top-heavy-accruals/</loc>
  <lastmod>2001-09-27T17:28:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11712-retroactive-amendment-making-mandatory-match-discretionary-match/</loc>
  <lastmod>2001-09-27T12:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11711-401k-plan-simple-ira/</loc>
  <lastmod>2001-09-27T19:45:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11710-taxation-of-stock-distribution/</loc>
  <lastmod>2001-09-27T23:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11709-sar-sep-funds/</loc>
  <lastmod>2001-09-27T11:52:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11708-egtrra-contributions-to-k-plans/</loc>
  <lastmod>2001-09-26T20:41:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11707-userra-and-457b-plans/</loc>
  <lastmod>2001-09-27T18:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11706-userra-and-414h-pick-up-plans/</loc>
  <lastmod>2001-10-22T19:55:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11705-document-issues-gateway-rules-how-to-handle/</loc>
  <lastmod>2001-09-26T19:18:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11704-std-plan-immediate-eligiblity-for-full-timers-but-not-interns/</loc>
  <lastmod>2001-09-27T11:02:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11703-flexible-spending-account-administration-software/</loc>
  <lastmod>2001-10-05T16:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11702-audit-requirements/</loc>
  <lastmod>2001-10-05T22:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11701-variable-annuity-contraces/</loc>
  <lastmod>2001-10-04T19:19:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11700-egtrra-impact-on-coordination-of-deferrals/</loc>
  <lastmod>2001-09-26T17:58:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11699-egtrra-impact-on-non-qualified-plans/</loc>
  <lastmod>2001-09-26T17:55:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11698-105h-nondiscrimination-rules/</loc>
  <lastmod>2001-09-26T17:49:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11697-plan-sponsor-cannot-be-located-now-what/</loc>
  <lastmod>2001-09-26T17:00:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11695-soldiers-and-sailors-relief-act/</loc>
  <lastmod>2002-02-22T21:50:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11694-e-mailinternet-monitoring/</loc>
  <lastmod>2001-09-26T15:56:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11693-remedial-amendment-period-for-gust/</loc>
  <lastmod>2001-09-26T15:14:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11692-cross-testing-the-401k-plan/</loc>
  <lastmod>2001-09-27T12:30:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11691-how-many-lives-should-an-administrator-handle/</loc>
  <lastmod>2001-10-19T17:22:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11690-after-tax-source/</loc>
  <lastmod>2001-09-28T15:23:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11689-premium-holiday/</loc>
  <lastmod>2001-09-26T12:30:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11688-sar-for-2-participant-plan/</loc>
  <lastmod>2001-09-26T20:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11687-removing-annuity-options-from-401k/</loc>
  <lastmod>2001-09-25T23:17:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11685-combining-403b-with-keoghsep-for-self-employed/</loc>
  <lastmod>2003-02-25T18:56:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11684-403b-rollovers/</loc>
  <lastmod>2001-10-13T15:20:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11683-uniformed-services-employment-and-reemployment-rights-act-of-1994-use/</loc>
  <lastmod>2001-09-25T16:21:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11682-must-prior-service-be-credited-after-spinoff/</loc>
  <lastmod>2001-09-25T16:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11681-distributions-from-non-qualified-plans/</loc>
  <lastmod>2001-10-02T20:23:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11680-what-consitutes-a-status-change/</loc>
  <lastmod>2001-09-27T00:33:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11679-final-average-salary/</loc>
  <lastmod>2001-09-26T23:42:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11678-deduction-limits-annual-additions/</loc>
  <lastmod>2001-09-25T16:43:32+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
