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  <loc>https://benefitslink.com/boards/topic/10202-what-happens-when-you-find-out-you-have-no-cobra-because-your-company/</loc>
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  <loc>https://benefitslink.com/boards/topic/10201-schedule-a-requirements-for-insurance-company-combined-trust/</loc>
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  <loc>https://benefitslink.com/boards/topic/10200-self-insured-med-expense-reimb-plan-for-hces-only/</loc>
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  <loc>https://benefitslink.com/boards/topic/10199-2000-sar/</loc>
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  <loc>https://benefitslink.com/boards/topic/10198-foreign-401k-participants/</loc>
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  <loc>https://benefitslink.com/boards/topic/10197-where-to-invest-my-roth-ira/</loc>
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  <loc>https://benefitslink.com/boards/topic/10189-when-to-file-final-5500-if-all-participants-have-been-paid-but-employe/</loc>
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  <loc>https://benefitslink.com/boards/topic/10184-410b-or-401a4/</loc>
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  <loc>https://benefitslink.com/boards/topic/10181-404c-compliance-duties-to-non-english-speaking-participants/</loc>
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  <loc>https://benefitslink.com/boards/topic/10180-reduction-of-benefit-payable-at-age-65-nra/</loc>
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  <loc>https://benefitslink.com/boards/topic/10178-single-employer-plan-to-multiemployer-plan-transfer/</loc>
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  <loc>https://benefitslink.com/boards/topic/10175-health-benefits-under-divorce-proceedings/</loc>
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  <loc>https://benefitslink.com/boards/topic/10166-gics-and-schedule-ds/</loc>
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  <lastmod>2001-05-18T20:27:16+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/10152-federal-tax-treatment-of-investment-advisor-fees/</loc>
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  <loc>https://benefitslink.com/boards/topic/10151-are-there-any-laws-or-guidelines-on-allowing-part-time-employees-to-pa/</loc>
  <lastmod>2001-05-18T16:20:15+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/10148-do-we-have-a-multiple-employer-plan/</loc>
  <lastmod>2001-05-29T15:23:15+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10147-responsibilities-of-self-funded-employers/</loc>
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  <loc>https://benefitslink.com/boards/topic/10146-inability-to-obtain-social-security-determination-for-extended-coverag/</loc>
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  <loc>https://benefitslink.com/boards/topic/10145-certified-audit-question/</loc>
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  <loc>https://benefitslink.com/boards/topic/10144-s-corp-esop/</loc>
  <lastmod>2001-05-23T21:25:23+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/10143-dental-ppo-network-in-georgia/</loc>
  <lastmod>2001-05-20T18:44:05+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10142-can-participant-direct-that-her-lump-sum-distribution-be-payable-to-a/</loc>
  <lastmod>2001-05-18T13:36:46+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10141-tpa-liability-for-irs-correction/</loc>
  <lastmod>2001-05-22T21:00:57+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10140-leveraged-esop-2nd-loan/</loc>
  <lastmod>2001-05-22T16:03:04+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10139-suspension-of-benefits-notification/</loc>
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  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10138-2-or-more-penalty-free-exceptions-from-same-ira/</loc>
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  <loc>https://benefitslink.com/boards/topic/10137-controlled-group-of-corporations-5500-was-incorrectly-filed-for-each/</loc>
  <lastmod>2001-06-08T15:34:19+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/10136-do-new-small-plan-audit-rules-apply-to-plans-that-file-a-form-5500-ez/</loc>
  <lastmod>2001-07-20T12:20:00+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10135-employee-communications-software/</loc>
  <lastmod>2001-05-18T18:53:33+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10134-can-a-participant-with-a-negative-balance-in-his-medical-fsa-prior-to/</loc>
  <lastmod>2001-05-23T13:53:07+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10133-transferring-benefits-from-a-defined-benefit-plan-to-a-defined-contrib/</loc>
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  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10132-underfunded-db-planpayment-of-unrestricted-amount/</loc>
  <lastmod>2002-06-17T16:36:54+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10131-can-some-cafeteria-plan-participants-be-forced-to-buy-school-health-in/</loc>
  <lastmod>2001-05-18T10:37:10+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10130-what-are-the-options-for-a-non-spouse-beneficiary-when-a-plan-terminat/</loc>
  <lastmod>2001-05-16T21:28:19+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10129-10-additional-tax-on-non-qualified-distributions-from-a-roth-ira/</loc>
  <lastmod>2001-05-17T15:42:56+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10128-cancelation-of-dependent-coverage-while-ee-is-out-on-military-leave/</loc>
  <lastmod>2001-05-16T18:53:26+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/10127-extra-match-causing-415-violationstesting-problems-in-off-plan-year/</loc>
  <lastmod>2001-05-18T12:40:39+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10126-suspended-deferred-contributions-to-medical-reimbursement-account-for/</loc>
  <lastmod>2001-05-17T17:21:59+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10125-dol-examination-process/</loc>
  <lastmod>2001-05-16T15:51:23+00:00</lastmod>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10124-adea-application-to-governmental-employers/</loc>
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  <loc>https://benefitslink.com/boards/topic/10123-broken-strings/</loc>
  <lastmod>2001-05-16T14:26:11+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10122-pre-tax-deductions-to-pay-for-cobra/</loc>
  <lastmod>2001-05-31T04:25:31+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10121-the-latest-cpi-consumer-price-index-and-implications-for-next-year/</loc>
  <lastmod>2001-05-16T13:37:18+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10120-extremely-low-cap-on-benefits-allowed-in-a-self-funded-plan/</loc>
  <lastmod>2001-05-16T17:31:51+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10119-terminating-peo-plan-successor-plan-rule/</loc>
  <lastmod>2001-05-22T14:43:40+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10118-yearly-annuity-to-lump-sum-conversion-multipliers-for-any-interest-rat/</loc>
  <lastmod>2001-05-23T18:32:38+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/10117-de-minimis-difference-in-compensation-under-1414s-1d3i/</loc>
  <lastmod>2001-05-21T16:16:27+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10116-cobra-insurance-in-state-of-south-carolina/</loc>
  <lastmod>2001-05-17T15:05:48+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10114-take-losses-into-account-in-earnings-calculation-on-mistaken-deferrals/</loc>
  <lastmod>2001-05-15T20:04:01+00:00</lastmod>
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  <loc>https://benefitslink.com/boards/topic/10113-457-plan-maximum-deferral-penalties/</loc>
  <lastmod>2001-05-15T19:38:46+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10112-do-prototype-plans-get-an-extra-year-to-decide-current-year-vs-prior/</loc>
  <lastmod>2001-05-21T03:58:12+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10111-401k-hardship-withdrawals/</loc>
  <lastmod>2001-05-16T13:28:31+00:00</lastmod>
  <priority>1</priority>
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  <loc>https://benefitslink.com/boards/topic/10110-roll-over-vacation-and-sick-pay-to-a-403b-plan/</loc>
  <lastmod>2001-05-15T19:13:45+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10109-adp-question/</loc>
  <lastmod>2001-05-16T13:51:06+00:00</lastmod>
  <priority>1</priority>
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 <url>
  <loc>https://benefitslink.com/boards/topic/10108-prohibited-transaction-interested-party-definitions-with-regard-to-the/</loc>
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