<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/9343-at-age-50-is-it-to-late-to-save-for-retirement/</loc>
  <lastmod>2001-03-12T19:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9342-us-subsidiary-of-foreign-company-cannot-establish-a-simple-plan/</loc>
  <lastmod>2001-03-13T13:25:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9341-safe-harbor-question/</loc>
  <lastmod>2001-03-12T22:55:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9340-opened-a-roth-ira-and-can-convert-traditional-ira-into-roth-ira/</loc>
  <lastmod>2001-03-11T00:33:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9339-deferred-comp-how-to-calculate/</loc>
  <lastmod>2001-03-11T05:24:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9338-unpaid-spouses-service/</loc>
  <lastmod>2001-03-15T21:18:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9337-treatment-of-outstanding-plan-loans-when-employer-shuts-down/</loc>
  <lastmod>2001-03-10T15:05:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9336-self-employed-to-corporation-in-mid-year/</loc>
  <lastmod>2001-03-11T20:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9335-what-are-some-of-the-general-advantages-and-disadvantages-of-the-401k/</loc>
  <lastmod>2001-03-09T21:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9334-can-minimum-required-distributions-due-from-both-a-qualified-plan-and/</loc>
  <lastmod>2001-03-09T20:18:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9333-ltd-premium-cost-as-taxable-income-produces-non-taxable-benefit/</loc>
  <lastmod>2001-03-12T15:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9332-dropping-qb-spouse-during-cobra-coverage-without-spouses-knowledge-or/</loc>
  <lastmod>2001-03-09T19:06:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9331-what-are-employeremployee-rights-when-government-plan-is-over-funded/</loc>
  <lastmod>2001-03-09T21:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9330-distributions-elective-transfers/</loc>
  <lastmod>2001-03-09T14:55:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9329-state-taxation-of-distributions/</loc>
  <lastmod>2001-03-09T19:43:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9328-are-the-release-of-new-457-regs-imminent/</loc>
  <lastmod>2001-03-09T14:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9327-does-hipaa-apply-to-individual-conversion-health-plans/</loc>
  <lastmod>2001-03-09T14:43:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9325-new-rmd-rules-when-the-ira-owner-died-prior-to-2000/</loc>
  <lastmod>2001-03-15T17:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9324-top-heavy-dc-minimum-for-partial-year-participation/</loc>
  <lastmod>2001-03-09T14:29:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9323-irs-private-letter-ruling-for-pre-funding-retiree-medical-benfits-in-a/</loc>
  <lastmod>2001-03-21T21:40:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9322-3-nonelective-safe-harbor-nondiscrim/</loc>
  <lastmod>2001-03-09T16:10:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9321-what-do-i-do-and-how-much-does-it-take-to-open-a-roth-account/</loc>
  <lastmod>2001-03-09T06:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9320-hardship-withdrawls-are-they-federally-regulated/</loc>
  <lastmod>2001-03-09T12:56:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9319-cite-for-s-corp-distributions-to-esop/</loc>
  <lastmod>2001-03-09T02:34:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9318-voluntary-loan-defaults/</loc>
  <lastmod>2001-03-12T13:37:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9317-1000-rule-with-two-years-of-service-apply/</loc>
  <lastmod>2001-03-08T21:24:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9316-what-does-true-up-transfer-mean/</loc>
  <lastmod>2001-03-12T17:34:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9315-copying-election-percents/</loc>
  <lastmod>2001-03-09T17:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9314-qdro-calculations/</loc>
  <lastmod>2003-03-18T23:37:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9313-fsa-election-changes-due-to-state-mandated-benefit-change/</loc>
  <lastmod>2001-03-13T13:20:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9312-overpayment-of-adpacp-corrections/</loc>
  <lastmod>2001-03-08T19:01:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9311-permitted-disparity-sb-interesting/</loc>
  <lastmod>2001-03-09T15:45:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9310-excess-contributions-to-terminated-money-purchase-plan/</loc>
  <lastmod>2001-03-08T15:28:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9309-deductibility-of-non-employer-medical-coverage-cost-through-employer-s/</loc>
  <lastmod>2001-03-22T14:46:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9308-204h-requirement-as-a-result-of-tra-86/</loc>
  <lastmod>2001-03-08T00:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9306-i-made-a-year-2000-roth-contribution-had-it-returned-because-i-didnt/</loc>
  <lastmod>2001-03-09T04:48:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9305-deferring-income-to-qualify-for-a-conversion-to-a-roth/</loc>
  <lastmod>2001-03-08T17:09:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9304-recharacterizing-a-2000-roth-conversion-due-to-high-agi/</loc>
  <lastmod>2001-03-08T13:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9303-excess-contributions-to-target-benefit-plan/</loc>
  <lastmod>2001-03-08T13:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9302-fsa-reimbursement-beyond-grace-period/</loc>
  <lastmod>2001-03-08T14:14:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9300-recharacterize-2000-roth-ira-conversion-with-1999-roth-contribution-as/</loc>
  <lastmod>2001-03-08T13:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9299-what-do-i-do-if-i-had-to-recharacterize-my-roth-ira-back-to-a-traditio/</loc>
  <lastmod>2001-03-09T18:02:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9298-top-hat-filing-for-purposes-of-the-120-day-rule-do-you-use-the-date/</loc>
  <lastmod>2001-03-12T14:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9297-employee-sabbatical-programs/</loc>
  <lastmod>2002-04-10T20:41:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9296-information-on-work-alternatives-specifically-working-from-home/</loc>
  <lastmod>2001-03-15T00:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9295-dbdc-top-heavy-minimum-benefit-floor-offset-and-comparability-analys/</loc>
  <lastmod>2001-03-15T02:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9294-vesting-after-plan-merger/</loc>
  <lastmod>2001-03-07T20:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9293-new-gateway-rules/</loc>
  <lastmod>2001-11-09T21:38:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9292-minimum-funding-requirement-due-for-terminated-mpp/</loc>
  <lastmod>2001-03-12T23:43:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9291-terminating-an-esop-steps-statutes-regs/</loc>
  <lastmod>2001-03-07T22:18:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9290-transition-year-for-cypy-testing-method/</loc>
  <lastmod>2001-03-07T18:26:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9289-how-do-i-terminate-an-esop-steps-stautes-regs/</loc>
  <lastmod>2001-03-13T22:38:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9288-certification-question/</loc>
  <lastmod>2001-03-07T22:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9287-form-for-an-indemnification-agreement/</loc>
  <lastmod>2001-03-13T19:23:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9286-5-safety-valve-rule/</loc>
  <lastmod>2001-03-07T13:05:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9285-marketinterest-in-financial-education-services/</loc>
  <lastmod>2001-03-07T13:04:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9284-how-do-i-start-a-retirement-account-for-a-2-year-old/</loc>
  <lastmod>2001-03-08T16:38:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9283-using-one-plan-to-subsidize-expenses-of-another-plan/</loc>
  <lastmod>2001-04-11T00:09:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9282-roth-ira-rollover-to-a-ps401k-plan-allowed/</loc>
  <lastmod>2001-03-09T05:16:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9281-wrap-document-for-group-welfare-benefit-plans/</loc>
  <lastmod>2001-03-09T19:11:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9280-no-employees-in-plan-no-erisa-coverage/</loc>
  <lastmod>2001-03-06T22:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9279-non-elective-contributions-to-a-church-plan/</loc>
  <lastmod>2001-03-06T22:20:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9278-where-do-i-go-to-get-a-roth-ira-a-bank/</loc>
  <lastmod>2001-03-06T23:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9277-what-happens-to-roth-iras-after-exceeding-magi-limits/</loc>
  <lastmod>2001-03-07T14:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9276-veba-and-constructive-receipt/</loc>
  <lastmod>2001-03-26T22:39:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9275-can-top-heavy-plans-exclude-bonuses-from-compensation/</loc>
  <lastmod>2001-03-07T01:37:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9274-loans-from-401k-to-a-403b/</loc>
  <lastmod>2001-03-06T20:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9273-sep-mandatory-employee-contributions/</loc>
  <lastmod>2001-03-08T19:54:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9272-voting-rights-and-sale-of-stock/</loc>
  <lastmod>2001-03-06T21:01:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9271-can-employer-loan-money-to-participant-to-pay-off-plan-loan/</loc>
  <lastmod>2001-03-09T21:33:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9270-what-do-with-current-401k-now-that-im-starting-a-business/</loc>
  <lastmod>2001-03-06T22:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9269-availability-of-dfvc-and-irs-remedial-programs/</loc>
  <lastmod>2001-04-12T14:23:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9268-rolling-money-into-foreign-plan/</loc>
  <lastmod>2001-03-06T18:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9267-does-plan-have-to-provide-coverage-to-a-minor-if-an-employee-is-the-mi/</loc>
  <lastmod>2002-02-19T20:56:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9266-does-cobra-and-hipaa-apply-to-health-benefits-offered-under-a-workers/</loc>
  <lastmod>2001-03-06T23:28:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9265-limitations-on-distributions-from-ira/</loc>
  <lastmod>2001-03-09T05:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9264-advance-contributions-by-hce-in-participant-directed-account-plan/</loc>
  <lastmod>2001-03-07T01:32:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9263-personal-car-damaged-while-making-delivery-for-employer/</loc>
  <lastmod>2001-03-06T12:18:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9262-educational-withdrawals-from-72t-plans/</loc>
  <lastmod>2001-03-06T03:24:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9261-is-this-a-breach-of-fiduciary-duty/</loc>
  <lastmod>2001-03-05T23:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9260-can-you-transfer-balances-between-a-bargained-and-non-bargained-401k/</loc>
  <lastmod>2001-03-15T04:40:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9259-need-information-on-association-plans/</loc>
  <lastmod>2001-03-06T20:18:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9258-elimination-of-401k-match-and-vesting/</loc>
  <lastmod>2001-04-25T20:08:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9257-is-a-receipt-required-for-fsa-reimbursements-or-is-a-bill-okay/</loc>
  <lastmod>2001-03-06T15:48:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9256-hce-determination-in-merged-401k-plans/</loc>
  <lastmod>2003-08-04T12:18:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9255-how-is-adp-and-other-testing-done-what-compensation-is-used-when-eff/</loc>
  <lastmod>2001-03-06T12:23:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9254-missed-fica-on-non-qualified-deferred-comp/</loc>
  <lastmod>2001-03-05T15:32:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9253-is-a-graduated-matching-contribution-plan-as-to-tenure-permissible/</loc>
  <lastmod>2001-03-15T21:58:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9252-former-employer-notified-me-of-cobra-price-increase-3-months-late-ca/</loc>
  <lastmod>2001-03-05T13:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9251-403b-and-qualified-transportation-benefit/</loc>
  <lastmod>2001-07-25T17:32:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9250-how-many-roth-iras-can-i-have/</loc>
  <lastmod>2001-03-04T23:02:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9249-can-various-reported-income-forms-as-a-result-of-roe-from-a-roth-accou/</loc>
  <lastmod>2001-03-03T22:08:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9248-how-to-handle-part-timers-in-a-plan-with-3-month-eligibility-for-parti/</loc>
  <lastmod>2001-03-19T18:35:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9247-continuation-of-coverage-beyond-cobra-guidelines/</loc>
  <lastmod>2001-03-05T13:27:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9246-cobra-violation-delays-in-notification-letters/</loc>
  <lastmod>2001-03-03T02:26:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9245-small-db-plan-valuation-software/</loc>
  <lastmod>2001-03-13T05:18:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9244-what-happens-with-the-mrd-rules-where-a-5-owner-ceases-to-be-a-5-own/</loc>
  <lastmod>2001-03-02T23:32:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9243-can-a-participant-name-a-trust-as-his-beneficiary/</loc>
  <lastmod>2001-03-08T04:26:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9242-terminating-simple-ira-and-adopting-a-401k-plan/</loc>
  <lastmod>2001-03-08T18:15:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9241-3-safe-harbor-with-additional-match/</loc>
  <lastmod>2002-05-16T20:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9240-paying-certain-plan-expenses-from-individual-account-plans/</loc>
  <lastmod>2001-03-08T19:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9239-1099r-form-5500-schedule-r/</loc>
  <lastmod>2001-03-07T22:56:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9238-testing-in-quantech/</loc>
  <lastmod>2001-03-05T19:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9237-any-problems-with-this-new-comparability-money-purchase-plan-401k-p/</loc>
  <lastmod>2001-03-02T16:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9236-ethics-topic-of-a-presentation/</loc>
  <lastmod>2001-03-02T21:14:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9235-contributions-in-form-5500/</loc>
  <lastmod>2001-03-02T18:10:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9234-benefit-cost-per-employee/</loc>
  <lastmod>2001-03-03T00:58:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9233-how-can-a-person-defer-on-tip-wages-if-base-wages-are-lower-than-the-d/</loc>
  <lastmod>2001-04-06T17:10:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9232-hces-during-initial-year-of-company-and-plan/</loc>
  <lastmod>2001-03-02T19:30:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9231-esop-software/</loc>
  <lastmod>2001-03-01T23:07:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9230-contributory-defined-benefit-plan-and-method-of-determining-eree-allo/</loc>
  <lastmod>2001-03-01T22:04:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9228-personalized-benefit-statements/</loc>
  <lastmod>2001-03-01T19:14:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9227-reporting-taxable-income-upon-discrimination-test-failure/</loc>
  <lastmod>2001-03-01T18:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9225-ge-not-an-american-corporation/</loc>
  <lastmod>2001-03-01T17:48:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9224-cobra-issue-regarding-coverage-for-family-members-after-employee-start/</loc>
  <lastmod>2001-03-02T00:22:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9223-hce-determination-and-318-stock-options/</loc>
  <lastmod>2001-03-01T16:35:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9221-additional-earning-by-trust-that-terminated-and-made-final/</loc>
  <lastmod>2001-03-01T15:07:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9220-qdro-distribution-in-top-heavy-determination/</loc>
  <lastmod>2021-11-20T11:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9219-roth-distrubution-subject-to-10-penalty-and-other-taxation-if-reinves/</loc>
  <lastmod>2001-03-01T21:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9218-sarsep-is-dead-we-need-to-move-on/</loc>
  <lastmod>2001-03-05T00:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9217-successor-sep/</loc>
  <lastmod>2001-03-08T18:21:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9216-treatment-of-match-relating-to-refunded-excess-annual-additions/</loc>
  <lastmod>2001-03-01T14:28:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9215-vesting-in-second-plan/</loc>
  <lastmod>2001-03-01T13:12:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9214-combined-db-plan-distributions/</loc>
  <lastmod>2001-03-01T15:45:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9213-what-ever-happened-to-the-1997-florida-loan-tax-on-qualified-plans/</loc>
  <lastmod>2001-02-28T22:54:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9212-section-125-fsa-midplan-year-increases/</loc>
  <lastmod>2001-02-28T22:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9211-top-20-hce-group-can-a-change-be-made-to-use-it/</loc>
  <lastmod>2001-03-02T12:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9210-457-beneficiary-is-also-participant-in-plan-distrib-options/</loc>
  <lastmod>2001-02-28T22:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9209-top-heavy-plan-and-adjustments-to-year-end-balances/</loc>
  <lastmod>2001-03-01T12:32:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9208-hipaa-certificates-in-multiemployer-plans-what-is-a-waiting-per/</loc>
  <lastmod>2001-02-28T21:59:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9207-reporting-of-independent-contractor-deferrals/</loc>
  <lastmod>2001-02-28T21:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9206-finding-a-prototype-plan-document-for-a-simple-127-tuition-assistance/</loc>
  <lastmod>2001-03-01T12:30:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9205-required-true-up-for-safe-harbor-3-contribution/</loc>
  <lastmod>2001-03-01T20:06:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9204-life-insurance-question/</loc>
  <lastmod>2001-03-01T00:32:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9203-back-up-withholding-on-pass-through-dividends/</loc>
  <lastmod>2006-11-28T18:07:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9202-disclosure-statements-for-custodial-accounts/</loc>
  <lastmod>2001-02-28T18:35:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9201-401k-money-used-to-start-a-small-business/</loc>
  <lastmod>2001-03-13T00:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9200-bonus-paid-after-dec-31st/</loc>
  <lastmod>2001-03-01T13:00:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9199-requirement-of-excess-deferral-distributed-from-deferral-source/</loc>
  <lastmod>2001-12-07T16:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9198-any-differences-between-fsa-and-self-insured-medical-reimbursement-pla/</loc>
  <lastmod>2001-03-17T07:21:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9197-what-is-the-reason-why-parents-are-not-considered-as-eligible-dependen/</loc>
  <lastmod>2001-03-01T13:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9196-nondiscrimination-testing-and-cobra/</loc>
  <lastmod>2001-02-28T14:49:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9195-safe-harbor-401k-with-3-nonelective/</loc>
  <lastmod>2001-02-28T12:28:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9194-restricted-stock-plan-for-privately-held-company/</loc>
  <lastmod>2001-03-05T02:15:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9193-stock-shares-for-roth-contribution/</loc>
  <lastmod>2001-02-28T00:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9192-failure-to-deduct-elective-deferrals/</loc>
  <lastmod>2002-01-04T15:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9191-what-mortality-table-is-appropriate/</loc>
  <lastmod>2001-02-27T21:19:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9190-if-you-offer-graduate-level-courses-under-a-127-plan-will-it-jeopardi/</loc>
  <lastmod>2001-02-28T15:01:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9189-compensation-year-overlaps-but-does-not-equal-plan-year/</loc>
  <lastmod>2001-02-28T00:39:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9188-1099-r-for-prior-year/</loc>
  <lastmod>2001-02-28T16:39:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9187-if-you-have-started-rmd-above-7012-and-start-working-again-for/</loc>
  <lastmod>2001-02-27T18:32:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9186-converting-a-c-corp-to-a-s-corp-when-stock-held-by-an-ira/</loc>
  <lastmod>2001-03-09T19:54:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9185-distribution-of-qdro-rollover/</loc>
  <lastmod>2001-02-27T21:00:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9184-credit-unions-and-deferred-compensation-applicability/</loc>
  <lastmod>2001-03-13T20:10:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9183-multiple-s-corps-new-esop/</loc>
  <lastmod>2001-02-27T16:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9182-does-anyone-have-a-form-letter-they-send-to-either-trustees-or-partici/</loc>
  <lastmod>2001-02-27T16:02:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9181-are-there-any-states-that-do-not-allow-401k-employee-contributions-to/</loc>
  <lastmod>2001-02-28T20:17:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9180-family-attribution-father-owns-100-of-company-and-daughters-and-grand/</loc>
  <lastmod>2001-02-27T16:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9179-delinquent-filing-of-form-5500-for-section-125-plan/</loc>
  <lastmod>2001-02-27T18:18:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9178-restoring-lost-earnings-on-tardy-matching-contributions-are-these-amo/</loc>
  <lastmod>2001-02-27T13:41:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9177-withdrawal-liability-assumptions/</loc>
  <lastmod>2001-04-26T19:16:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9176-how-would-self-insured-short-term-disability-benefits-affect-our-compa/</loc>
  <lastmod>2001-03-12T20:22:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9175-which-boxes-to-check-on-form-1099-r-when-ira-accountholder-closes-acco/</loc>
  <lastmod>2001-03-08T21:14:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9174-minimum-participation-rules-for-non-electing-church-plans/</loc>
  <lastmod>2001-02-26T19:40:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9173-under-a-self-directed-account-plan-does-the-plan-administrator-have-t/</loc>
  <lastmod>2001-02-27T23:46:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9172-just-clarifying/</loc>
  <lastmod>2001-03-05T12:44:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9171-vesting-years-in-two-plans/</loc>
  <lastmod>2001-02-26T18:48:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9170-use-of-notice-2000-32-excess-contribution-as-a-negative-number-how/</loc>
  <lastmod>2001-03-03T03:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9169-dual-relationship-doctrine-in-group-health-plans-of-health/</loc>
  <lastmod>2001-02-28T18:49:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9168-withholding-tax-on-roth-ira-conversion/</loc>
  <lastmod>2001-02-25T00:18:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9167-rabbi-trustee-refund-of-assets-to-employer-for-benefit-payment/</loc>
  <lastmod>2001-04-28T14:55:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9166-since-im-over-the-threshold-of-agi-and-cannot-contribute-to-my-roth-i/</loc>
  <lastmod>2001-02-25T18:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9165-leveraged-esop-with-a-mirror-loan-does-the-interest-rate-paid-by-the/</loc>
  <lastmod>2001-02-26T22:34:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9164-moved-during-spread-out-over-four-year-period-of-1998-roth/</loc>
  <lastmod>2001-03-01T16:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9162-how-do-you-process-deductions-when-there-is-a-401k-and-a-cafeteria-p/</loc>
  <lastmod>2001-02-23T23:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9161-compensation-definition-for-403b-plan/</loc>
  <lastmod>2001-02-27T16:55:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9160-401k-plan-for-a-company-where-the-only-compensation-paid-is-commissi/</loc>
  <lastmod>2001-02-27T17:26:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9159-how-do-you-allocate-the-interest-or-float-from-instituti/</loc>
  <lastmod>2001-04-02T00:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9158-weight-loss-expenses/</loc>
  <lastmod>2001-02-28T21:08:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9157-graham-leach-bliley-act/</loc>
  <lastmod>2001-02-23T19:16:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9156-average-vesting-period-for-small-businesses/</loc>
  <lastmod>2001-02-23T18:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9155-new-plan-for-older-doctor-does-this-work/</loc>
  <lastmod>2001-02-23T21:51:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9154-timing-of-an-amendment-to-change-to-current-year-testing-after-the-exp/</loc>
  <lastmod>2001-02-23T17:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9153-tax-withholding-on-corrective-distributions/</loc>
  <lastmod>2001-05-15T16:09:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9152-turned-70-12-in-2000-can-the-new-proposed-regs-be-used-for-the-firs/</loc>
  <lastmod>2001-02-23T17:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9151-acp-testing-under-403b-plan-with-matching-feature-and-after-tax-cont/</loc>
  <lastmod>2001-02-28T00:21:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9150-duty-to-revise-summary-annual-report-sar/</loc>
  <lastmod>2001-03-08T14:10:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9149-stocks-purchased-in-403b7-account-how-is-this-corrected/</loc>
  <lastmod>2001-02-23T15:10:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9148-state-continuation-laws/</loc>
  <lastmod>2001-02-23T15:31:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9147-first-time-home-buyer/</loc>
  <lastmod>2001-02-23T14:54:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9145-can-roth-ira-contributions-be-recharacterized-to-traditional-ira-to-ge/</loc>
  <lastmod>2001-02-23T11:04:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9144-trust-earnings-paid-5-years-after-termination-and-final-di/</loc>
  <lastmod>2001-02-22T22:22:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9143-any-forms-to-ira-for-roth-contribution/</loc>
  <lastmod>2001-02-22T23:45:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9142-correcting-failure-to-follow-investment-elections/</loc>
  <lastmod>2001-02-22T19:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9141-okay-to-make-a-profit-sharing-contribution-of-4-for-first-6-months-an/</loc>
  <lastmod>2001-02-23T14:29:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9140-cobra-core-vs-non-core/</loc>
  <lastmod>2001-02-22T19:14:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9139-disability-and-termination/</loc>
  <lastmod>2001-08-24T06:26:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9138-wrong-information-in-safe-harbor-notice/</loc>
  <lastmod>2001-02-22T18:26:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9137-rolling-over-monies-from-multiple-employer-401k-plan-in-stock-deal-t/</loc>
  <lastmod>2001-02-23T13:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9136-pricing-for-participant-transactions-processed-via-paper-forms/</loc>
  <lastmod>2001-02-23T17:37:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9135-sticky-spinoff-issue/</loc>
  <lastmod>2001-02-22T18:24:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9134-erisa-coverage/</loc>
  <lastmod>2001-02-26T19:10:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9133-correcting-distributions-made-from-company-account/</loc>
  <lastmod>2001-02-22T15:47:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9132-compressed-work-week-and-paid-days-off/</loc>
  <lastmod>2001-02-22T19:41:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9131-prohibited-transaction-for-a-plan-to-purchase-property-from-a-trust-fo/</loc>
  <lastmod>2001-03-07T01:12:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9129-can-a-company-make-a-profit-sharing-contribution-consisting-of-either/</loc>
  <lastmod>2001-02-22T14:45:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9127-withdrawals-on-account-of-hardship-from-employer-contribut/</loc>
  <lastmod>2001-02-23T21:29:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9126-okay-to-use-1999-form-5500-to-file-a-short-plan-year-beginning-and-end/</loc>
  <lastmod>2001-03-07T22:17:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9125-when-are-multiple-vesting-schedules-in-one-plan-considered-discrimina/</loc>
  <lastmod>2001-02-27T23:58:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9123-457-plans-required-deposit-date-by-employer/</loc>
  <lastmod>2001-02-24T13:57:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9122-anyone-believe-that-congress-intended-to-repeal-rollover-distribution/</loc>
  <lastmod>2001-03-03T03:00:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9121-money-purchase-to-defined-benefit-plan/</loc>
  <lastmod>2001-02-23T12:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9120-split-inherited-ira-and-then-do-a-trustee-to-trustee-transfer/</loc>
  <lastmod>2001-02-24T17:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9119-ira-in-1982/</loc>
  <lastmod>2001-02-22T12:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9118-is-a-5500-form-required-for-a-normally-unfunded-welfare-pl/</loc>
  <lastmod>2001-03-02T15:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9117-i-may-be-in-a-great-place-to-convert-trad-to-roth-ira-help-me-confirm/</loc>
  <lastmod>2001-02-22T22:30:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9116-how-do-you-correct-an-excess-deposit-to-a-deferral-account/</loc>
  <lastmod>2001-02-22T19:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9115-top-paid-group-determination-for-hces/</loc>
  <lastmod>2001-02-23T17:38:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9114-any-disadvantages-to-making-top-paid-group-election-to-determine-hces/</loc>
  <lastmod>2001-02-21T19:32:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9113-viator-policies-in-profit-sharing-plans/</loc>
  <lastmod>2001-02-23T18:57:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9112-terminate-a-simple-plan/</loc>
  <lastmod>2002-08-02T14:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9111-is-there-a-problem-if-the-company-receiving-a-rollover-check-well-with/</loc>
  <lastmod>2001-02-23T12:15:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9110-employer-wants-to-clean-up-350-defaulted-participant-loans/</loc>
  <lastmod>2001-02-21T17:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9109-employer-wants-to-clean-up-350-defaulted-participant-loans/</loc>
  <lastmod>2001-02-21T17:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9108-continental-benefit-administrators-inc/</loc>
  <lastmod>2001-06-05T16:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9107-using-compensation-only-while-participant-for-3-safe-harbor-qnec/</loc>
  <lastmod>2001-02-23T15:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9106-top-heavy-minimum-for-mid-year-entrants-in-a-safe-harbor-401k/</loc>
  <lastmod>2001-02-23T21:49:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9105-requirement-for-5500-and-audit/</loc>
  <lastmod>2001-02-21T16:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9104-failing-to-enroll-eligible-participants/</loc>
  <lastmod>2001-02-21T01:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9102-need-esop-information/</loc>
  <lastmod>2001-02-27T18:56:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9101-commissions-paid-after-termination-of-employment/</loc>
  <lastmod>2001-02-21T13:16:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9100-correction-of-adp-the-now-passes/</loc>
  <lastmod>2001-02-21T12:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9099-assets-that-remain-in-the-trust-after-all-distributions-have-been-paid/</loc>
  <lastmod>2001-02-20T21:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9098-loan-offset-distributions-and-402f-notice-requirements-please-advis/</loc>
  <lastmod>2001-02-20T22:42:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9097-are-5500s-required-for-terminated-plans/</loc>
  <lastmod>2001-02-21T13:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9096-continental-benefit-administrators-inc/</loc>
  <lastmod>2001-02-20T21:09:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9095-match-in-the-year-of-hardship/</loc>
  <lastmod>2001-02-23T19:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9094-can-professional-corporation-adopt-esop/</loc>
  <lastmod>2001-02-21T17:02:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9093-no-notification-for-withholding-increased-amts-from-paycheck/</loc>
  <lastmod>2001-02-22T00:15:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9092-first-time-home-buyer-with-roth-ira-question/</loc>
  <lastmod>2001-02-22T22:56:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9091-integrated-seps/</loc>
  <lastmod>2001-02-23T12:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9090-401-k-roll-over/</loc>
  <lastmod>2001-02-20T19:15:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9089-1099-r-reporting-and-withholding-on-reissued-distribution-checks/</loc>
  <lastmod>2001-02-27T16:17:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9088-professional-employer-organization/</loc>
  <lastmod>2001-03-16T16:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9087-can-i-open-a-year-2000-roth-ira-if-i-have-already-filed-my-2000-tax-re/</loc>
  <lastmod>2001-02-23T15:58:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9086-can-participant-loans-be-treated-as-plan-investments-where-interest-re/</loc>
  <lastmod>2001-02-20T16:24:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9085-retiree-benefits-are-terminated-when-eligible-dependant-elects-to-cont/</loc>
  <lastmod>2001-02-20T15:07:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9084-can-i-contribute-to-both-a-simple-and-roth-ira-plan/</loc>
  <lastmod>2001-02-24T13:35:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9083-what-type-current-deductions-avaialble-to-sub-s/</loc>
  <lastmod>2001-02-26T02:27:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9081-electronic-posting-of-spds/</loc>
  <lastmod>2001-02-19T22:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9080-transfer-of-sep-accounts/</loc>
  <lastmod>2001-02-23T13:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9079-charging-employees-for-individual-health-coverage-can-it-be-done/</loc>
  <lastmod>2001-02-22T19:07:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9078-rollovers-from-457-plans-to-iras/</loc>
  <lastmod>2001-07-03T15:33:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9077-nys-law-regarding-offering-health-benefits-to-employees/</loc>
  <lastmod>2001-06-10T22:59:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9076-time-employer-to-send-cobra-info-to-terminated-employee/</loc>
  <lastmod>2001-02-19T21:19:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9075-matching-forfeitures-not-allocating-correctly/</loc>
  <lastmod>2001-02-22T19:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9074-resolving-individual-policy-effective-dates-with-cobra-and-hipaa/</loc>
  <lastmod>2001-02-19T16:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9073-proxy-statement-information/</loc>
  <lastmod>2001-02-19T16:16:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9071-hardship-withdrawls-from-403b7/</loc>
  <lastmod>2001-02-21T01:10:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9070-excess-contribution-to-a-roth-investment-lost-money-since-the-contrib/</loc>
  <lastmod>2001-02-19T13:17:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9069-roth-ira-over-contibutions/</loc>
  <lastmod>2001-02-25T18:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9068-is-this-plan-subject-to-411-accrual-rules/</loc>
  <lastmod>2001-02-18T15:28:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9067-schedule-is-benefit-eligible-but-director-vetos-the-eligibility/</loc>
  <lastmod>2001-02-19T13:29:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9066-multiemployer-plans-and-irc-section-404/</loc>
  <lastmod>2002-03-08T19:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9065-advice-for-us-foreign-nationals-w-iras-moving-abroad/</loc>
  <lastmod>2001-02-19T15:54:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9064-three-db-qdro-questions/</loc>
  <lastmod>2001-02-20T22:36:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9063-employee-stock-option-sale/</loc>
  <lastmod>2001-02-19T15:11:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9062-410b6c-the-meaning-of-significantly-changed/</loc>
  <lastmod>2001-02-20T19:30:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9061-define-contributions-used-in-average-benefit-test/</loc>
  <lastmod>2001-02-21T13:54:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9060-minimum-distribution-rules-why/</loc>
  <lastmod>2001-02-20T22:10:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9059-taxable-portion-of-non-qualified-roth-distribution/</loc>
  <lastmod>2001-02-20T12:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9058-eligibility-in-us-plan-with-foreign-divisions/</loc>
  <lastmod>2001-02-16T20:28:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9057-after-tax-contributions-in-a-db-plan-termination/</loc>
  <lastmod>2001-02-16T18:11:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9056-custom-reports-for-defined-benefit-plans/</loc>
  <lastmod>2001-02-19T13:10:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9055-bank-safe-harbor-401k-funding-3-with-bank-stock-from-holding-compan/</loc>
  <lastmod>2001-02-16T16:24:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9054-what-is-contained-in-a-successor-trustee-letter/</loc>
  <lastmod>2019-05-29T14:27:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9053-can-a-nq-plan-be-amended-and-merged-into-a-401k-plan/</loc>
  <lastmod>2001-02-17T16:55:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9052-can-a-us-company-merge-its-401k-plan-with-a-plan-of-its-puerto-rico-su/</loc>
  <lastmod>2001-02-16T15:56:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9051-unpaid-loan-balances/</loc>
  <lastmod>2001-02-16T16:30:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9050-wrap-around-plans/</loc>
  <lastmod>2001-02-16T13:47:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9049-restricted-employee-mysteries/</loc>
  <lastmod>2001-02-16T13:39:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9047-delinquent-refund-of-excess-deferrals-related-to-failed-adp/</loc>
  <lastmod>2001-02-16T20:48:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9046-non-taxable-disability-benefits-from-employer-pay-all-plan/</loc>
  <lastmod>2001-03-07T23:55:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9045-limit-on-401k-con-after-hardship-withdrawal/</loc>
  <lastmod>2001-02-16T13:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9044-statutory-exclusions-when-one-company-buys-another/</loc>
  <lastmod>2001-02-16T03:27:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9043-use-non-safe-harbor-match-for-top-heavy-minimum/</loc>
  <lastmod>2001-02-19T12:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9042-reimbursing-interpreter-expenses/</loc>
  <lastmod>2001-02-19T12:22:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9041-can-you-eliminate-qjsa-under-the-new-411d6-regs-even-if-qjsa-is-y/</loc>
  <lastmod>2002-10-23T21:11:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9040-puerto-rico-tax-law-on-section-165-plans/</loc>
  <lastmod>2001-08-17T15:37:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9039-any-problem-in-dc-document-not-amended-to-reflect-repeal-of-415e-an/</loc>
  <lastmod>2001-02-16T14:33:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9038-2-multiple-operational-failure-questions/</loc>
  <lastmod>2001-08-13T21:31:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9037-can-a-profit-sharing-allocation-formula-be-changed-during-a-plan-year/</loc>
  <lastmod>2001-02-27T23:40:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9036-frozen-accruals-in-a-floor-offset-plan/</loc>
  <lastmod>2002-07-18T11:45:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9035-how-are-aprsc-or-scp-employer-correcting-contributions-to-make-up-fo/</loc>
  <lastmod>2001-02-15T17:45:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9034-stopped-payments-two-years-ago-and-insurance-company-still-thinks-the/</loc>
  <lastmod>2001-02-17T14:41:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9033-life-change-event-pregnancy-or-actual-birth/</loc>
  <lastmod>2003-10-01T15:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9032-does-the-annual-top-heavy-test-for-sarsep-include-contributions-for-th/</loc>
  <lastmod>2001-02-17T00:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9030-bottom-up-qnec-for-a-restructured-plan/</loc>
  <lastmod>2001-02-16T03:48:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9029-401k-withdrawal-hardship/</loc>
  <lastmod>2001-02-15T17:16:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9028-foreign-company-adopting-plan-for-us-citizens-in-foreign-country/</loc>
  <lastmod>2001-02-15T15:12:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9027-more-than-1-year-of-service-for-401k-plan/</loc>
  <lastmod>2001-02-16T15:44:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9026-subsidiaries-participating-in-deferred-compensation-plan-of-parent/</loc>
  <lastmod>2001-02-16T14:10:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9025-multiple-beneficiaries-after-required-beginning-date/</loc>
  <lastmod>2001-02-19T18:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9024-tax-and-penalty-on-excess-contributions-withdrawn/</loc>
  <lastmod>2001-02-19T11:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9023-cross-tested-403b-are-the-rules-the-same/</loc>
  <lastmod>2001-02-15T13:20:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9022-spousal-coverage-changes/</loc>
  <lastmod>2001-02-15T17:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9021-can-my-cobra-be-extended-if-i-become-pregnant-prior-to-the-expiration/</loc>
  <lastmod>2001-02-15T12:01:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9020-qdro-hardship-for-alternate-payee/</loc>
  <lastmod>2001-02-16T23:05:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9019-correcting-404-failures/</loc>
  <lastmod>2001-02-19T15:24:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9018-how-to-terminate-an-espp/</loc>
  <lastmod>2001-02-14T20:39:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9017-current-vs-prior-year-testing/</loc>
  <lastmod>2001-02-14T22:06:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9016-custmomized-statements/</loc>
  <lastmod>2001-02-14T19:25:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9015-unused-benefits/</loc>
  <lastmod>2001-02-16T02:50:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9014-employer-contributions-to-non-title-i-plan/</loc>
  <lastmod>2001-02-17T18:33:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9013-protection-of-benefits-in-nqdc/</loc>
  <lastmod>2001-02-17T16:45:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9012-are-restricted-securities-subject-to-a-put/</loc>
  <lastmod>2001-02-14T19:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9011-sar-sep-fails-50-participation-test/</loc>
  <lastmod>2002-01-03T18:34:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9010-experience-with-dol-audit-of-converted-cash-balance-plan/</loc>
  <lastmod>2001-02-14T16:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9009-can-qnec-contribution-be-made-under-irs-correction-program-even-if-pla/</loc>
  <lastmod>2002-02-28T17:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9008-can-expenses-associated-with-a-pooled-account-option-be-taken-pro-rata/</loc>
  <lastmod>2001-02-14T18:53:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9007-excess-contributions-and-excess-aggregate-contributions-in-determining/</loc>
  <lastmod>2001-02-14T20:50:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9006-sep-excess-contribution-how-to-handle-this-error/</loc>
  <lastmod>2002-04-09T03:13:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9005-does-a-rollover-count-as-a-repayment-for-forfeiture-restoration-purpos/</loc>
  <lastmod>2001-02-28T14:37:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9004-spouse-never-signed-to-rollover-401k/</loc>
  <lastmod>2001-02-14T19:00:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9003-are-service-accrual-rates-greater-than-one-allowed/</loc>
  <lastmod>2001-02-13T20:29:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9002-annual-tax-returns-for-a-government-plan-what-replaces-the-5500-if-a/</loc>
  <lastmod>2001-10-14T02:58:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9001-is-the-notice-to-remove-js-language-a-separate-notice-or-can-be/</loc>
  <lastmod>2001-03-09T21:28:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/9000-a-client-of-ours-is-starting-their-own-labor-pool-a-way/</loc>
  <lastmod>2001-02-13T17:29:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8999-reliance-upon-new-minimum-distribution-rules-for-rbd-of-412001/</loc>
  <lastmod>2001-02-13T18:27:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8998-how-do-new-required-minimum-distribution-rules-affect-db-plans/</loc>
  <lastmod>2001-02-13T15:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8997-reporting-and-reversal-of-excess-sep-contribution/</loc>
  <lastmod>2001-02-13T15:42:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8996-payment-of-investment-advisory-fees-out-of-plan-assets/</loc>
  <lastmod>2001-02-13T20:10:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8995-distributions-to-beneficiaries/</loc>
  <lastmod>2001-02-13T14:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8994-avg-bfts-test-w-more-than-one-plan/</loc>
  <lastmod>2001-02-14T12:06:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8993-erisa-404c-investment-information-make-available-vs-actually-de/</loc>
  <lastmod>2001-05-31T18:46:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8992-combined-year-end-and-final-5500-filing/</loc>
  <lastmod>2001-02-15T12:06:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8991-calculation-of-pbgc-variable-premium-liability/</loc>
  <lastmod>2001-02-13T19:15:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8990-cobra-insurance-benefits-for-companies-under-20-employees/</loc>
  <lastmod>2001-02-13T17:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8989-should-i-start-a-roth-ira-in-my-credit-union-as-opposed-to-somewhere-e/</loc>
  <lastmod>2001-02-14T02:15:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8988-spousal-consent-for-beneficiary-designation/</loc>
  <lastmod>2001-12-15T15:56:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8987-required-beginning-date-for-minimum-required-distributions-under-the-p/</loc>
  <lastmod>2001-02-13T00:37:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8986-multiple-employer-401k-plan-question/</loc>
  <lastmod>2001-02-16T04:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8985-anyone-heard-of-limited-involvement-erisa-exemption/</loc>
  <lastmod>2001-02-19T15:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8984-family-status-change-event-date/</loc>
  <lastmod>2001-02-16T02:58:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8983-does-where-to-file-form-5330-change-to-pwba-at-some-point/</loc>
  <lastmod>2001-03-07T22:55:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8982-is-there-another-form-to-fill-out-along-with-the-1099-r/</loc>
  <lastmod>2001-02-14T19:33:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8981-coverage-of-board-of-directors/</loc>
  <lastmod>2001-02-12T18:09:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8980-plan-benefits-only-board-of-directors/</loc>
  <lastmod>2001-02-16T16:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8979-freezingterminating-a-money-purchase-plan-timing-and-penalties/</loc>
  <lastmod>2002-01-07T17:36:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8977-rmds-to-apply-the-new-rules-when-calculating-minimum-distributions-d/</loc>
  <lastmod>2001-02-12T15:45:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8976-how-do-i-determine-how-much-employees-should-pay-for-insurance-premium/</loc>
  <lastmod>2001-02-22T18:57:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8975-married-filing-separatelyexcess-contributions/</loc>
  <lastmod>2001-02-12T00:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8974-hces-with-a-plan-year-change/</loc>
  <lastmod>2001-02-12T13:20:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8973-esops-or-not/</loc>
  <lastmod>2001-02-10T22:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8972-present-value-on-non-government-defined-benefit-fund/</loc>
  <lastmod>2001-02-13T00:34:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8971-new-minimum-distribution-rules-separate-accounts/</loc>
  <lastmod>2001-02-10T14:09:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8970-required-change-in-location/</loc>
  <lastmod>2001-02-16T16:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8969-restricted-employee-mysteries/</loc>
  <lastmod>2001-02-10T12:06:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8968-is-there-a-penalty-for-improper-roth-conversion/</loc>
  <lastmod>2001-02-11T02:44:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8967-simple-ira-contribution-limits-for-2001/</loc>
  <lastmod>2001-02-10T13:08:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8966-cafeteria-25-key-employee-test/</loc>
  <lastmod>2001-02-09T23:20:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8965-a-question-about-excluding-participants-from-acp-test/</loc>
  <lastmod>2001-02-12T12:14:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8964-are-short-term-loans-permissible-in-a-leveraged-esop/</loc>
  <lastmod>2001-02-09T20:01:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8963-are-fertility-monitors-and-thermometers-reimburseable/</loc>
  <lastmod>2001-02-16T12:50:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8962-forfeitures-and-money-purchase-pension-plan-contributions/</loc>
  <lastmod>2001-02-09T18:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8961-cobra-for-reduction-in-hours-separate-plan-for-part-time-employees-i/</loc>
  <lastmod>2001-02-20T21:13:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8960-termination-of-401k-plan-and-implementation-of-new-plan/</loc>
  <lastmod>2001-02-11T21:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8959-what-compensation-is-match-based-on/</loc>
  <lastmod>2001-02-13T22:36:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8958-can-the-shareholder-doctors-plan-have-a-matching-contribution-if-the/</loc>
  <lastmod>2001-02-16T21:37:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8957-aggregation-with-403b-plan/</loc>
  <lastmod>2001-02-15T01:59:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8956-pension-beneficiary-tax-liability/</loc>
  <lastmod>2001-02-09T16:19:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8955-top-paid-group-election/</loc>
  <lastmod>2004-05-28T14:38:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8953-interim-valuation-procedure/</loc>
  <lastmod>2001-02-12T22:43:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8952-partial-termination-in-plan-covering-employees-in-more-than-one-collec/</loc>
  <lastmod>2001-02-19T23:17:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8949-conversion-to-pto/</loc>
  <lastmod>2001-02-09T14:02:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8947-defined-benefit-plan-value/</loc>
  <lastmod>2001-02-10T15:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8945-question-re-contribution-limits-to-roth-ira-agi/</loc>
  <lastmod>2001-02-09T19:57:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8944-deadline-for-removing-ira-excess-carry-back-contribution/</loc>
  <lastmod>2001-02-09T00:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8942-yet-another-trad-to-roth-conversion-question/</loc>
  <lastmod>2001-02-19T16:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8941-plan-loan-term-in-excess-of-5-years-to-pay-for-construction-of-primary/</loc>
  <lastmod>2001-04-05T17:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8940-is-s-corp-2-shareholder-ineligible-in-related-c-corp-cafeteria-plan/</loc>
  <lastmod>2001-02-08T23:55:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8939-partnership-401k/</loc>
  <lastmod>2001-02-23T21:59:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8938-loan-origination-fees-and-1099-r-reporting/</loc>
  <lastmod>2001-02-08T23:05:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8937-voluntary-benefits-impact-on-employee-satisfaction/</loc>
  <lastmod>2015-01-08T23:44:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8936-coding-dual-eligibility-in-quantech/</loc>
  <lastmod>2001-02-09T13:54:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8934-what-constitutes-a-separate-division-under-the-same-desk-rule/</loc>
  <lastmod>2001-02-08T20:31:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8933-roth-ira-conversion-and-state-income-tax/</loc>
  <lastmod>2002-10-13T21:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8932-404-deduction-limits-for-esop-401k/</loc>
  <lastmod>2001-02-09T15:06:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8931-plan-sponsor-failed-to-offer-plan-and-report-information-on-several-th/</loc>
  <lastmod>2001-02-08T20:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8930-what-actually-happens-to-the-money-involved-in-a-death-benefit-when-mi/</loc>
  <lastmod>2001-02-08T16:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8929-does-irc-105h-apply-to-governmental-plans/</loc>
  <lastmod>2001-02-11T21:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8928-i-work-for-a-steel-company-that-is-close-to-filing-chapter-7-bankruptc/</loc>
  <lastmod>2001-02-09T15:16:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8927-can-a-401-k-participant-also-contribute-to-a-traditional-or-roth-ira-i/</loc>
  <lastmod>2001-02-08T12:08:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8926-cobra-for-common-law-spouse/</loc>
  <lastmod>2001-02-14T13:28:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8925-how-is-a-participant-supposed-to-know-how-to-correctly-fill-out-their/</loc>
  <lastmod>2001-02-08T00:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8924-roth-ira-contribution-gross-amount-or-after-taxes-amount/</loc>
  <lastmod>2001-02-09T15:21:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8923-participant-loans-to-retirees-non-party-in-interest/</loc>
  <lastmod>2001-02-07T22:24:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8922-403b-assets-is-a-trust-agreement-ok/</loc>
  <lastmod>2001-02-11T21:33:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8921-sarsep-in-non-profit-organizations/</loc>
  <lastmod>2001-02-09T23:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8920-employer-contributions-and-mandatory-participation/</loc>
  <lastmod>2001-02-11T21:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8919-discrimination-testing-information/</loc>
  <lastmod>2001-02-07T20:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8918-cobra-relocation-out-of-hmo-area/</loc>
  <lastmod>2001-02-07T18:22:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8917-schedule-r-distributions/</loc>
  <lastmod>2001-02-08T16:27:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8916-is-the-cobra-election-period-different-for-medical-and-dental-coverage/</loc>
  <lastmod>2001-02-07T18:25:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8915-db-required-contribution-exceeds-s-corp-income/</loc>
  <lastmod>2006-09-12T21:56:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8914-when-are-plan-sponsors-required-to-provide-spds-to-alternate-payees/</loc>
  <lastmod>2001-02-08T20:27:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8913-discrimination-testing/</loc>
  <lastmod>2001-02-16T03:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8912-can-i-contribute-to-a-traditional-or-roth-ira-while-participating-in-a/</loc>
  <lastmod>2001-02-07T12:31:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8911-can-a-mortgage-brokers-qualified-plan-invest-in-mortgages-they-sell/</loc>
  <lastmod>2001-02-06T23:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8910-permission-for-late-recharacterization-granted/</loc>
  <lastmod>2001-02-08T00:51:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8909-filing-taxes-on-conversion-to-roth-ira/</loc>
  <lastmod>2001-02-06T22:48:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8908-new-rmd-rules-for-non-erisa-tsas-what-needs-to-happen/</loc>
  <lastmod>2001-02-06T20:58:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8907-obtaining-coverage-for-a-diabetic/</loc>
  <lastmod>2001-02-06T22:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8906-taking-two-tax-deductions-in-one-plan-year/</loc>
  <lastmod>2001-02-10T20:53:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8905-profit-sharing-beneficiary-help-needed/</loc>
  <lastmod>2001-02-07T03:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8904-sep-simple-can-new-contributions-be-comingled/</loc>
  <lastmod>2001-05-11T18:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8903-offering-pto-and-still-tracking-sick-hours-is-there-any-advantagere/</loc>
  <lastmod>2001-02-06T19:18:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8902-comp-time/</loc>
  <lastmod>2001-02-06T16:03:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8901-question-for-any-cpas-out-there/</loc>
  <lastmod>2001-02-08T14:41:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8900-roth-ira-late-conversion-jan-instead-of-dec-broker-error/</loc>
  <lastmod>2003-05-08T15:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8899-amendment-to-cafeteria-plan/</loc>
  <lastmod>2001-02-06T16:02:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8898-multiple-employer-plan/</loc>
  <lastmod>2001-05-08T21:33:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8897-when-can-funds-be-withdran-fron-a-401k-without-the-10-penalty/</loc>
  <lastmod>2001-02-07T14:16:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8896-simple-max-when-ee-works-for-two-unrelated-ers/</loc>
  <lastmod>2001-02-10T15:11:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8895-late-deposits-of-ee-money-again/</loc>
  <lastmod>2001-02-09T04:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8894-late-deposits/</loc>
  <lastmod>2001-02-06T00:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8893-spending-account/</loc>
  <lastmod>2001-02-06T04:14:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8892-can-s-corps-use-dividneds-on-allocated-shares-to-pay-off-an-exempt-lo/</loc>
  <lastmod>2001-02-07T21:40:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8891-spouse-earned-income/</loc>
  <lastmod>2001-02-05T20:26:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8890-delinquent-deposit-of-participant-contributions/</loc>
  <lastmod>2001-02-05T19:27:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8889-pre-retirement-death-benefit-eligibility-conditions/</loc>
  <lastmod>2001-02-08T18:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8888-does-anyone-have-a-good-source-for-finding-historical-values-of-libor/</loc>
  <lastmod>2001-07-16T13:49:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8887-contributing-to-both-traditional-and-roth-iras/</loc>
  <lastmod>2001-02-05T20:00:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8886-what-is-your-policy-on-the-treatment-of-excess-cash-created-from-corre/</loc>
  <lastmod>2001-02-07T21:50:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8885-roth-for-sixteen-year-olds/</loc>
  <lastmod>2001-02-13T22:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8884-any-list-available-of-mutual-funds-that-actually-offer-403bs/</loc>
  <lastmod>2001-02-08T14:46:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8883-imbecile-in-need-of-help/</loc>
  <lastmod>2001-02-05T15:46:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8882-403b-title-i/</loc>
  <lastmod>2001-02-07T13:21:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8881-does-the-corbel-document-provide-for-expenses-to-be-paid-from-the-trus/</loc>
  <lastmod>2001-02-05T13:05:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8880-limits-on-401k-loans/</loc>
  <lastmod>2001-02-06T00:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8879-how-to-correct-deposit-of-after-tax-dollars-as-deferrals/</loc>
  <lastmod>2001-02-04T18:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8878-spring-2001-c-2db/</loc>
  <lastmod>2001-02-09T22:14:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8877-adpacp-failures-with-prior-year-tests-should-not-happen-but/</loc>
  <lastmod>2001-02-04T16:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8876-medical-benefits-canceled/</loc>
  <lastmod>2001-02-04T01:53:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8875-contributions-in-excess-of-those-in-the-safe-harbor-notice-that-was-di/</loc>
  <lastmod>2001-02-03T18:00:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8874-web-based-employee-benefits-enrollmentchanges/</loc>
  <lastmod>2001-02-14T12:38:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8873-retroactive-annuity-starting-date/</loc>
  <lastmod>2001-02-03T12:54:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8872-employee-contributions-to-medical-plans/</loc>
  <lastmod>2001-02-05T14:06:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8871-what-exactly-is-pentalized-andor-taxed/</loc>
  <lastmod>2001-02-09T14:47:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8870-403b-move-to-a-401k/</loc>
  <lastmod>2002-08-05T14:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8869-any-way-a-plan-can-establish-parameters-for-who-is-eligible-for-self-d/</loc>
  <lastmod>2001-02-02T22:55:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8868-terminating-mp-plan-415-issue/</loc>
  <lastmod>2001-02-02T21:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8867-pre-paid-legal-plan-providers/</loc>
  <lastmod>2001-02-02T18:19:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8866-10500-limit-when-fiscal-yr-calendar-yr-different/</loc>
  <lastmod>2001-02-02T17:37:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8865-contribution-given-based-on-years-of-service/</loc>
  <lastmod>2001-02-04T14:34:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8864-roth-ira-conversion-with-150000-agi/</loc>
  <lastmod>2001-02-02T15:02:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8863-what-problems-do-you-face-if-you-use-matching-contributions-to-satisfy/</loc>
  <lastmod>2001-02-06T14:30:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8862-health-insurance-opt-out/</loc>
  <lastmod>2001-02-02T17:35:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8861-esop-administration-fees/</loc>
  <lastmod>2001-02-08T20:32:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8860-what-is-necessary-to-terminate-a-sep/</loc>
  <lastmod>2001-02-22T19:25:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8858-money-purchase-plan-funding-deficiency-for-years-and-years/</loc>
  <lastmod>2001-02-03T01:50:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8857-401a-voluntary-employee-contributions/</loc>
  <lastmod>2001-02-11T21:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8856-cobra-available-for-longer-than-18-months/</loc>
  <lastmod>2001-02-01T20:00:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8855-do-457b-and-457f-plans-need-to-file-annual-returns-on-irs-form-550/</loc>
  <lastmod>2001-02-01T19:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8854-minimum-distributions-for-parents-of-5-owners/</loc>
  <lastmod>2001-02-01T18:42:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8853-overcontribution-to-dependent-care-plans/</loc>
  <lastmod>2001-02-01T20:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8852-pay-taxes-now-401k-or-later-roth-if-youre-in-the-same-tax-rate-wh/</loc>
  <lastmod>2001-02-01T19:45:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8851-paying-out-after-tax-monies-when-taxable-vs-non-taxable-amounts-canno/</loc>
  <lastmod>2001-02-01T18:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8850-timing-of-after-tax-contributions-acp-annual-additions-testing/</loc>
  <lastmod>2001-02-08T20:26:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8849-termination-of-ira/</loc>
  <lastmod>2001-02-01T16:43:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8848-pbgc-male-mortality/</loc>
  <lastmod>2001-02-01T12:44:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8847-pop-eligibility-discrimination-and-part-timers/</loc>
  <lastmod>2001-02-01T20:11:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8846-can-vested-balances-be-used-to-reduce-embezzled-amount/</loc>
  <lastmod>2001-02-04T20:18:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8845-subtantially-equal-payments-impossible/</loc>
  <lastmod>2001-02-01T12:01:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8844-coordination-of-benefits-and-newborns/</loc>
  <lastmod>2001-02-02T11:59:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8843-5500-reporting-for-stock-brokerage-windows/</loc>
  <lastmod>2001-01-31T19:46:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8842-top-heavy-minimum-funding-for-terminating-plan/</loc>
  <lastmod>2001-02-12T02:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8841-comments-on-corbels-daily-professional/</loc>
  <lastmod>2001-02-08T02:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8840-is-457-plan-the-only-non-qualified-option-available-to-tax-exempt-comp/</loc>
  <lastmod>2001-02-02T16:53:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8839-anybody-cutting-perks/</loc>
  <lastmod>2001-08-02T20:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8838-defined-contribution-health-carecase-studies-wanted/</loc>
  <lastmod>2001-01-31T16:04:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8837-loans-extended-past-60-months-general-loans/</loc>
  <lastmod>2001-02-01T15:12:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8836-accuracy-of-participant-statments/</loc>
  <lastmod>2001-02-06T00:48:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8835-employer-started-a-simple-ira-in-1999-and-has-never-matched/</loc>
  <lastmod>2001-02-01T18:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8834-cancel-401k-and-withdraw-funds-before-59-12/</loc>
  <lastmod>2001-01-31T15:08:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8833-unsigned-plan-document-schedule-b/</loc>
  <lastmod>2001-02-01T12:38:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8832-subtantially-equal-periodic-payments-payments-in-first-year/</loc>
  <lastmod>2001-01-31T21:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8831-withholding-on-payouts-of-terminated-employees/</loc>
  <lastmod>2001-01-31T00:05:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8830-minimum-distribution-at-70-12/</loc>
  <lastmod>2001-02-12T15:37:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8829-noncompliant-client-what-is-tpa-responsibility-and-exposure/</loc>
  <lastmod>2001-02-01T19:11:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8828-unsigned-adoption-agreement/</loc>
  <lastmod>2001-01-31T20:20:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8827-what-are-some-tuition-reimbursement-policies-for-maximum-dollar-amount/</loc>
  <lastmod>2001-01-30T20:48:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8826-are-acp-safe-harbor-contributions-subject-to-withdrawal-allocati/</loc>
  <lastmod>2001-02-05T14:29:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8825-457-plan-only-nq-option-available-to-tax-exempts/</loc>
  <lastmod>2001-02-12T12:35:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8823-defined-contribution-health-and-welfarecase-studies-wanted/</loc>
  <lastmod>2001-01-30T17:39:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8822-1099-r-coding-of-rechar/</loc>
  <lastmod>2001-01-30T17:08:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8821-need-a-quick-site-or-reference-to-public-employer-state-or-local-govt/</loc>
  <lastmod>2001-01-30T17:47:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8820-switch-a-profit-sharing-plan-to-a-safe-harbor-401k/</loc>
  <lastmod>2001-01-30T14:26:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8819-gee-i-wish-the-client-told-me-before-doing-this/</loc>
  <lastmod>2001-01-30T07:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8818-amendment-to-reduce-mpp/</loc>
  <lastmod>2001-02-02T01:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
