<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <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>
 <url>
  <loc>https://benefitslink.com/boards/topic/11676-flex-plan/</loc>
  <lastmod>2001-09-26T19:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11675-wtc/</loc>
  <lastmod>2001-09-25T13:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11674-benefit-trends/</loc>
  <lastmod>2001-09-29T02:44:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11673-pcs-within-an-llp/</loc>
  <lastmod>2001-09-24T20:57:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11672-new-govt-401k-for-water-agency/</loc>
  <lastmod>2001-10-07T23:27:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11671-new-governmental-401k-yes-its-true/</loc>
  <lastmod>2001-09-27T22:21:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11670-contingent-safe-harbor-language/</loc>
  <lastmod>2001-10-01T04:22:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11669-personal-rate-of-return/</loc>
  <lastmod>2001-09-24T17:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11668-government-pension-and-benefits-post-divorce/</loc>
  <lastmod>2001-09-24T15:29:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11667-userra-and-profit-sharing-plans/</loc>
  <lastmod>2001-09-24T21:41:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11666-prototype-plan-for-government-plans/</loc>
  <lastmod>2001-09-24T20:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11665-wife-does-not-work/</loc>
  <lastmod>2001-09-24T02:57:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11664-401k-loan-outstanding-at-death/</loc>
  <lastmod>2001-09-28T19:26:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11663-participant-gets-contribution-but-shown-as-not-benefiting/</loc>
  <lastmod>2001-09-24T11:10:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11662-did-egtrra-change-ira-phaseouts/</loc>
  <lastmod>2001-09-23T00:54:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11661-qdro-disability-benefit/</loc>
  <lastmod>2001-09-22T16:30:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11660-hardship-withdrawals-from-esop/</loc>
  <lastmod>2001-09-25T16:55:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11659-egtrra-vesting-change-with-collective-bargaining/</loc>
  <lastmod>2001-09-21T21:51:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11658-safe-harbor-with-integration/</loc>
  <lastmod>2001-09-24T11:18:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11657-catch-up-contributions-on-w-2/</loc>
  <lastmod>2001-09-21T21:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11656-flex-planhealth-costs/</loc>
  <lastmod>2001-10-16T05:30:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11655-interim-valuations-and-discrimination/</loc>
  <lastmod>2001-09-24T11:30:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11654-prudential-demutualization/</loc>
  <lastmod>2001-09-22T00:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11653-schedule-t-line-3-exceptions/</loc>
  <lastmod>2001-10-08T18:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11652-is-this-a-life-event/</loc>
  <lastmod>2001-10-05T16:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11650-employee-match-investment-plan/</loc>
  <lastmod>2001-09-25T16:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11649-401k-to-ira-still-not-rolled-over/</loc>
  <lastmod>2001-09-21T11:33:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11648-direct-rollover-rule-application-to-457s/</loc>
  <lastmod>2001-09-21T00:33:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11647-vesting-issue-re-fix-for-blown-safe-harbor-401k/</loc>
  <lastmod>2001-09-20T22:08:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11646-change-in-vesting-schedule/</loc>
  <lastmod>2001-09-20T22:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11645-mrd-in-light-of-changes/</loc>
  <lastmod>2001-09-25T21:33:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11644-acceptable-proof-of-death/</loc>
  <lastmod>2001-09-24T12:50:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11643-what-to-do-with-esop-proceeds/</loc>
  <lastmod>2001-09-21T00:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11642-suspension-of-benefits/</loc>
  <lastmod>2001-09-21T17:53:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11641-eligible-for-loan/</loc>
  <lastmod>2001-09-20T20:53:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11640-plan-entry-of-employees-when-predecessor-employer-service-is-counted/</loc>
  <lastmod>2001-09-27T17:49:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11639-terminating-a-plan-with-no-plan-sponsor/</loc>
  <lastmod>2001-09-21T15:46:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11638-custom-reports-modeling/</loc>
  <lastmod>2001-09-24T13:10:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11637-simple-ira-eligibilitydiscrimination/</loc>
  <lastmod>2001-09-20T20:59:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11636-401k-deposits-not-made-and-company-has-no-money/</loc>
  <lastmod>2001-09-20T18:13:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11635-simple-ira/</loc>
  <lastmod>2001-09-20T16:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11634-401k-trustee/</loc>
  <lastmod>2001-09-24T18:07:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11633-employer-contributions-to-deductible/</loc>
  <lastmod>2001-09-21T13:20:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11632-410b/</loc>
  <lastmod>2001-09-19T23:03:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11631-taking-prior-year-contibs-out-of-sep/</loc>
  <lastmod>2001-09-20T21:23:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11630-health-insurance-employer-contribution/</loc>
  <lastmod>2001-10-03T14:31:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11629-defaulted-loans/</loc>
  <lastmod>2001-09-27T22:28:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11628-mega-wrap-plan-excludes-sec-125-component/</loc>
  <lastmod>2001-10-30T17:29:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11627-401k-and-sep/</loc>
  <lastmod>2001-09-20T15:48:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11626-form-5300-schedule-q/</loc>
  <lastmod>2001-09-19T18:38:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11625-firewall-protection-for-servers/</loc>
  <lastmod>2001-09-19T18:01:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11624-former-keytop-heavyegtrra/</loc>
  <lastmod>2001-09-20T11:04:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11623-use-of-corporate-aircraft/</loc>
  <lastmod>2001-09-20T03:18:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11622-deadline-for-making-education-ira-contribution/</loc>
  <lastmod>2001-09-24T16:37:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11621-municipal-drop-plans/</loc>
  <lastmod>2001-10-04T10:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11620-option-to-delay-distribution/</loc>
  <lastmod>2001-09-19T18:04:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11619-401k-pension-freezingblackout-period/</loc>
  <lastmod>2002-02-15T17:02:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11618-domestic-partner/</loc>
  <lastmod>2001-10-02T13:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11616-taxable-income/</loc>
  <lastmod>2001-09-19T23:33:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11615-company-advances-flex-contribution-if-salary-is-reduced/</loc>
  <lastmod>2001-09-18T22:54:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11614-no-insurance-offered/</loc>
  <lastmod>2001-09-20T10:42:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11613-distribution-upon-disposition-of-assets-mandatory-or-optional/</loc>
  <lastmod>2001-09-18T21:38:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11612-excess-annual-additions/</loc>
  <lastmod>2001-09-18T20:06:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11611-leased-employees-w401k/</loc>
  <lastmod>2001-09-18T18:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11610-compensation-for-advisory-committee-members/</loc>
  <lastmod>2001-09-18T23:54:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11609-cafeteria-plan-employer-matching-funds/</loc>
  <lastmod>2001-09-18T21:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11608-loans-and-frozen-plans/</loc>
  <lastmod>2001-09-18T16:08:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11607-governmental-self-funded-plans/</loc>
  <lastmod>2001-09-19T03:04:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11606-coverage-testing-required-for-top-heavy-contribution-allocation/</loc>
  <lastmod>2001-09-18T16:49:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11605-457b-plan-and-trust-requirement/</loc>
  <lastmod>2001-09-19T03:11:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11604-top-heavy/</loc>
  <lastmod>2001-10-02T22:39:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11603-call-up-reserves-userra-and-employer-voluntary-contribution/</loc>
  <lastmod>2001-09-18T12:28:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11602-quantech-and-sole-proprietors/</loc>
  <lastmod>2001-09-25T19:54:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11601-hcsa-payroll-deduction-after-separation-of-service/</loc>
  <lastmod>2001-09-18T01:22:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11600-457-spousal-rollovers/</loc>
  <lastmod>2001-09-17T23:06:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11599-want-to-start-a-tpa/</loc>
  <lastmod>2001-09-21T17:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11598-military-leave-401k-loan-repayments/</loc>
  <lastmod>2001-09-18T11:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11597-actively-at-work-eligibility-question/</loc>
  <lastmod>2001-09-30T04:15:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11596-custody-of-assets/</loc>
  <lastmod>2001-09-17T20:00:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11595-barry-picker/</loc>
  <lastmod>2001-09-17T20:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11594-rmd-for-year-of-death-tax-reporting/</loc>
  <lastmod>2001-09-17T22:47:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11593-over-age-50-catch-up/</loc>
  <lastmod>2001-09-20T21:36:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11592-merger-of-mppp-into-ps-plan-and-gust-amendments/</loc>
  <lastmod>2001-10-23T23:52:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11591-determination-request-for-collectively-bargained-plan/</loc>
  <lastmod>2001-09-17T18:11:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11590-qualified-parking/</loc>
  <lastmod>2001-09-17T20:10:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11589-increased-funding-for-profit-sharing-plan/</loc>
  <lastmod>2001-09-26T21:37:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11588-duty-to-investigate-rollover-payee/</loc>
  <lastmod>2001-09-19T14:35:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11587-correction-effects-on-tests-for-later-years/</loc>
  <lastmod>2001-09-17T14:47:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11586-taking-over-a-plan-with-excess-contributions/</loc>
  <lastmod>2001-09-20T13:10:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11585-pto-implementation/</loc>
  <lastmod>2001-09-17T17:47:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11584-roth-ira-married-filing-separately/</loc>
  <lastmod>2001-09-16T04:57:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11582-first-year-safe-harbor-401k/</loc>
  <lastmod>2001-09-17T11:50:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11581-cafeteria-plan/</loc>
  <lastmod>2001-09-15T05:03:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11580-what-is-the-distinction-between-a-private-employement-agreement-and-an/</loc>
  <lastmod>2001-09-29T02:59:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11579-412-contribution-db-plans/</loc>
  <lastmod>2001-09-17T20:32:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11578-401k-for-house-hold-employees/</loc>
  <lastmod>2001-11-21T16:10:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11577-sep-iras-and-defined-benefit-plans/</loc>
  <lastmod>2001-09-18T16:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11576-extensions-due-to-terrorist-attacks/</loc>
  <lastmod>2001-09-18T16:14:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11575-further-extension-for-affected-areas/</loc>
  <lastmod>2001-09-18T14:06:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11574-when-the-market-opens/</loc>
  <lastmod>2001-09-17T14:18:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11573-executive-benefits/</loc>
  <lastmod>2001-09-14T04:20:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11572-402f-notice/</loc>
  <lastmod>2001-09-14T03:56:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11571-prohibited-allocations-when-shareholder-waits-to-elect-1042/</loc>
  <lastmod>2001-09-14T00:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11570-use-of-discretionary-match-in-safe-harbor-401k/</loc>
  <lastmod>2001-09-14T18:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11569-different-benefits-for-hces/</loc>
  <lastmod>2001-09-21T15:59:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11568-transition-plan-for-founders-of-small-business/</loc>
  <lastmod>2001-09-29T02:40:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11567-foreign-tax-withholding-on-ira-investments/</loc>
  <lastmod>2001-09-14T13:59:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11566-annuity-benefit-when-merging-money-purchase-and-ps-plans/</loc>
  <lastmod>2001-12-12T16:28:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11565-nondiscrimination-testing-and-international-employees/</loc>
  <lastmod>2001-09-13T20:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11564-plan-formula-different-from-document/</loc>
  <lastmod>2001-09-14T12:58:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11563-maximum-ee-contributions/</loc>
  <lastmod>2001-09-13T20:49:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11562-loans-to-sole-participants/</loc>
  <lastmod>2001-09-13T19:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11561-embezzlement-and-minimum-funding/</loc>
  <lastmod>2001-09-24T13:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11560-3-nonelective-contribution-issue/</loc>
  <lastmod>2002-09-30T17:03:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11559-410a-erisa-202a-and-the-university-availablity-rule/</loc>
  <lastmod>2001-09-13T17:36:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11558-self-employed-ers-opening-401k/</loc>
  <lastmod>2001-09-17T11:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11557-simple-ira-and-traditional-ira-contribution/</loc>
  <lastmod>2001-09-13T19:45:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11556-simple-ira-and-traditional-ira-contribution/</loc>
  <lastmod>2001-09-13T20:50:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11555-adoption-of-safe-harbor-401k/</loc>
  <lastmod>2001-09-13T19:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11554-plan-document-issues-when-sponsoring-finan-insti-is-bought-by-anothe/</loc>
  <lastmod>2001-09-13T19:29:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11553-trading-in-roth-ira-plans/</loc>
  <lastmod>2001-09-15T21:32:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11552-minimum-funding-due-date-915-or-917/</loc>
  <lastmod>2001-09-17T22:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11551-medi-care/</loc>
  <lastmod>2001-09-26T19:47:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11550-church-employees-special-election/</loc>
  <lastmod>2001-09-13T14:47:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11549-good-faith-amendments-and-govt-plans/</loc>
  <lastmod>2001-09-12T22:18:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11548-sinclair-quote/</loc>
  <lastmod>2001-09-12T21:20:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11547-supplemental-life-insurance-procedure/</loc>
  <lastmod>2001-09-13T04:47:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11546-loan-from-salary-deferral-contributions-only/</loc>
  <lastmod>2001-09-12T20:15:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11545-401k-company-contributions/</loc>
  <lastmod>2001-09-12T20:54:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11544-delinquent-403b-5500s/</loc>
  <lastmod>2001-10-08T20:25:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11543-opting-out-of-social-security/</loc>
  <lastmod>2001-09-19T03:19:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11542-204h-notice-and-irc-4980f/</loc>
  <lastmod>2001-10-10T21:12:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11541-125-plan-eligibility/</loc>
  <lastmod>2001-09-17T03:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11540-what-to-do-with-forfeitures-that-exceed-contribution-formula/</loc>
  <lastmod>2001-09-17T22:30:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11539-flex-spending-account-medical/</loc>
  <lastmod>2001-09-21T16:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11538-acp-test/</loc>
  <lastmod>2001-09-13T12:12:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11537-section-1042-qualified-replacement-property/</loc>
  <lastmod>2001-09-12T12:23:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11535-bonding-exceptions/</loc>
  <lastmod>2001-09-17T20:13:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11534-nondeductible-contrib-due-to-forfeitures/</loc>
  <lastmod>2001-09-12T12:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11533-is-401a-tax-deferred/</loc>
  <lastmod>2001-10-08T02:05:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11532-ira-distributions-pre-or-post-death/</loc>
  <lastmod>2001-09-19T23:57:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11531-opt-out-implementation/</loc>
  <lastmod>2001-09-15T02:53:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11530-unanticipated-401k-fees/</loc>
  <lastmod>2001-09-11T15:31:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11529-nua-employer-securities-in-a-bear-market/</loc>
  <lastmod>2001-09-11T12:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11528-seps/</loc>
  <lastmod>2001-09-11T11:15:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11527-rmd-from-ira-and-403b/</loc>
  <lastmod>2001-09-11T02:36:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11526-rollover-from-defined-benefit-plan-to-defined-contribution-plan/</loc>
  <lastmod>2001-09-10T22:36:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11525-employees-self-employed-spouse-loses-coverage-due-to-pre-existing-st/</loc>
  <lastmod>2001-09-13T12:20:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11524-simple-401k/</loc>
  <lastmod>2001-09-18T00:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11523-orphaned-plan-audit/</loc>
  <lastmod>2001-09-10T19:24:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11522-constructive-receipt-plr/</loc>
  <lastmod>2010-08-31T07:18:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11521-safe-harbor-plan-compensation/</loc>
  <lastmod>2001-09-10T16:47:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11520-match-reverse-deferals/</loc>
  <lastmod>2001-09-12T15:15:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11519-the-universal-availability-rule/</loc>
  <lastmod>2001-09-12T18:40:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11518-need-info-about-church-plans-health-and-welfare/</loc>
  <lastmod>2001-09-10T12:22:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11517-waiver-of-interest-andor-penalties-for-an-amended-return-due-to-a-fai/</loc>
  <lastmod>2001-09-09T16:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11513-waiver-of-interest-andor-penalties-for-an-amended-return-due-to-a-fai/</loc>
  <lastmod>2001-09-09T17:17:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11512-se-income-above-comp-limits/</loc>
  <lastmod>2001-09-10T17:14:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11509-gust-deadline-new-plan/</loc>
  <lastmod>2001-10-17T18:21:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11508-annuitized-90-24-transfers/</loc>
  <lastmod>2001-09-11T16:55:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11507-beneficiary/</loc>
  <lastmod>2001-09-07T21:03:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11506-beneficiary/</loc>
  <lastmod>2001-09-07T21:23:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11505-early-due-dates-of-good-faith-egtrra-amendments/</loc>
  <lastmod>2001-09-07T19:50:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11504-egtrra/</loc>
  <lastmod>2001-10-25T15:04:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11503-rollover-question/</loc>
  <lastmod>2001-09-07T21:34:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11501-top-heavy-sole-prop-and-ssi/</loc>
  <lastmod>2001-09-07T18:12:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/11500-can-a-group-of-realtors-have-a-401k/</loc>
  <lastmod>2001-09-12T18:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
