<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/8623-employer-wont-let-me-move-my-403b7-money-unless-i-quit-or-die-see/</loc>
  <lastmod>2001-02-07T18:58:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8622-required-minimum-distribution-rules-just-changed/</loc>
  <lastmod>2001-01-16T04:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8621-homeopathic-treatments/</loc>
  <lastmod>2001-01-16T20:17:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8620-cross-testing-dc-plan-for-sponsor-with-db-plan/</loc>
  <lastmod>2001-01-16T13:17:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8619-timing-of-deposits-for-employer-with-multiple-payrolls/</loc>
  <lastmod>2001-01-16T14:22:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8618-discretionary-tiered-match-and-benefits-rights-and-features-testing/</loc>
  <lastmod>2001-01-16T16:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8617-non-profit-agency-merges-changes-403b-vendors-can-i-transfer-the-old/</loc>
  <lastmod>2001-01-23T22:22:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8616-sepira-distributions/</loc>
  <lastmod>2001-01-29T16:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8615-availability-of-walk-in-cap/</loc>
  <lastmod>2001-01-26T04:25:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8614-making-some-of-my-60-custom-reports-available/</loc>
  <lastmod>2001-01-15T20:20:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8613-my-wife-and-i-are-thinking-about-switching-to-a-db-plan-with-our-ages/</loc>
  <lastmod>2001-01-23T10:48:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8612-457k-withdrawal/</loc>
  <lastmod>2001-01-16T12:37:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8611-457k-withdrawal/</loc>
  <lastmod>2001-01-15T19:00:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8610-how-to-terminate-or-freeze-a-403b-plan-being-replaced-by-a-401k-pl/</loc>
  <lastmod>2001-02-13T18:18:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8609-integrated-safe-harbor-plan/</loc>
  <lastmod>2001-01-15T17:03:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8608-yos-for-vesting-when-employee-terminates-before-the-end-of-the-computa/</loc>
  <lastmod>2001-01-16T14:47:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8607-agi-too-high-for-roth-contribution/</loc>
  <lastmod>2001-01-15T17:50:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8606-new-proposed-minimum-distributions/</loc>
  <lastmod>2001-01-19T13:21:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8605-is-new-ira-a-contribution/</loc>
  <lastmod>2001-01-15T19:08:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8604-questions-so-basic-i-embarrass-myself/</loc>
  <lastmod>2001-01-15T18:57:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8603-social-security-insurance-and-fmla/</loc>
  <lastmod>2001-01-15T14:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8602-long-term-or-short-term-disability/</loc>
  <lastmod>2001-01-15T11:45:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8601-how-long-can-an-employer-hold-employee-contributions-before-paying-the/</loc>
  <lastmod>2001-01-15T18:48:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8600-cafeteria-plans-termination-issues-pending-mid-january-change-in-emplo/</loc>
  <lastmod>2001-01-14T20:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8599-taking-roth-money-to-buy-farm/</loc>
  <lastmod>2001-01-16T04:09:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8598-obligations-of-financial-groups-to-employees-informationtraining-upda/</loc>
  <lastmod>2001-02-04T20:48:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8597-4-months-of-401k-deductions-have-not-been-put-into-the-401k-plan-what/</loc>
  <lastmod>2001-01-17T20:08:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8596-414h-calculation/</loc>
  <lastmod>2001-01-13T05:39:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8595-question-on-old-rule-restructuring-current-yearprior-ye/</loc>
  <lastmod>2001-01-15T17:23:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8594-looking-for-tips-designing-401k-plan-for-typical-small-employer-scen/</loc>
  <lastmod>2001-01-18T00:42:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8593-sep-iras-and-k-plans/</loc>
  <lastmod>2001-01-25T16:13:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8592-what-is-a-414k-account/</loc>
  <lastmod>2001-01-14T23:07:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8591-number-of-sickpersonalvacation-days/</loc>
  <lastmod>2001-01-12T21:20:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8590-reporting-the-effective-date-of-the-plan/</loc>
  <lastmod>2001-01-17T19:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8589-what-is-the-best-correction-method-for-multiple-failures/</loc>
  <lastmod>2001-08-15T19:06:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8588-hce-violates-415/</loc>
  <lastmod>2001-01-13T17:27:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8587-company-in-severe-cash-crunch-is-considering-asking-key-executives-to/</loc>
  <lastmod>2001-01-16T15:37:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8586-412i-conversion-to-tratditional-db/</loc>
  <lastmod>2001-01-12T18:53:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8585-calculating-fica-on-cafeteria-payroll-when-nearing-the-maximum-fica/</loc>
  <lastmod>2001-01-17T20:41:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8584-can-a-company-have-2-separate-401k-plans-and-what-happens-when-one/</loc>
  <lastmod>2001-01-12T17:52:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8583-excise-tax-on-contributions-exceeding-15-deduction-limit/</loc>
  <lastmod>2001-01-19T13:38:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8582-esops-and-buy-sell-agreements/</loc>
  <lastmod>2001-01-24T07:32:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8581-electronic-enrollment-questions/</loc>
  <lastmod>2001-01-12T21:29:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8580-exception-to-early-wd-penalty/</loc>
  <lastmod>2020-07-18T21:10:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8579-are-5500s-public-info/</loc>
  <lastmod>2001-01-12T22:21:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8578-must-interest-be-credited-to-a-money-purchase-plan-on-a-contribution-t/</loc>
  <lastmod>2003-11-19T05:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8577-american-express-brokerage-avoid-them/</loc>
  <lastmod>2001-01-15T05:19:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8576-funding-deficiency-consequences/</loc>
  <lastmod>2001-08-13T15:29:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8575-converting-a-simple-401k-to-a-new-comparability-safe-harbor-401k/</loc>
  <lastmod>2001-01-12T02:16:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8574-ineligible-deferrals/</loc>
  <lastmod>2001-01-12T12:56:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8573-max-contributions-and-roth-dates/</loc>
  <lastmod>2001-01-12T12:33:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8572-controlled-group-and-standardized-adoption-agreements/</loc>
  <lastmod>2001-01-12T16:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8571-pastor-needs-separate-planhelp/</loc>
  <lastmod>2001-01-29T17:47:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8570-prime-minus-one-as-a-plan-loan-interest-rate/</loc>
  <lastmod>2001-01-12T02:28:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8569-waiver-of-deductibles-and-copays/</loc>
  <lastmod>2001-02-15T21:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8568-loan-repayments-amount-financed/</loc>
  <lastmod>2001-01-11T20:45:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8567-submission-of-fsa-receipts-past-plan-year/</loc>
  <lastmod>2001-01-14T16:45:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8566-payroll-deductions-against-borrowed-vacation-time/</loc>
  <lastmod>2001-01-10T22:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8565-termination-of-coverage/</loc>
  <lastmod>2001-01-11T19:08:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8564-rules-that-govern-money-purchase-plans/</loc>
  <lastmod>2001-01-10T20:40:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8563-was-election-to-defer-timely/</loc>
  <lastmod>2001-01-10T20:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8562-is-another-initial-cobra-notification-necessary-when-a-new-health-plan/</loc>
  <lastmod>2001-01-14T00:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8561-determination-of-two-year-correction-period-under-aprsc-for-errors-occ/</loc>
  <lastmod>2001-01-10T20:59:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8560-voluntary-benefits/</loc>
  <lastmod>2001-01-10T17:14:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8559-new-401k-plan-after-terminated-401k-plan/</loc>
  <lastmod>2001-01-12T13:40:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8558-using-roth-ira-for-home-buying/</loc>
  <lastmod>2001-01-12T04:05:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8557-checkbook-interest/</loc>
  <lastmod>2001-01-11T17:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8556-definition-of-50-lives/</loc>
  <lastmod>2001-01-11T12:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8555-transferring-assets-of-a-terminated-plan-to-another-plan/</loc>
  <lastmod>2001-01-10T16:23:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8554-35000-limit-for-non-calendar-plan-years-work-around/</loc>
  <lastmod>2001-01-11T15:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8553-considering-service-for-a-prior-company/</loc>
  <lastmod>2001-01-11T18:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8552-pre-tax/</loc>
  <lastmod>2001-01-10T07:29:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8551-timing-of-amendments-adoption-and-effective-dates/</loc>
  <lastmod>2001-01-11T00:01:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8550-does-anyone-use-a-pto-plan-based-on-employees-anniversary-date-instea/</loc>
  <lastmod>2001-01-10T16:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8549-oppenhemer-vs-nationwide/</loc>
  <lastmod>2001-01-10T17:14:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8548-shareholder-approval-for-section-162m/</loc>
  <lastmod>2001-01-09T23:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8547-alternate-payee-from-qdro-age-or-original-participant-age-used-for/</loc>
  <lastmod>2001-01-10T20:59:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8546-when-415-excesses-are-returned-is-a-5330-required/</loc>
  <lastmod>2001-01-10T19:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8545-medical-enrollent-outside-of-31-eligibility-period-wo-family-status-c/</loc>
  <lastmod>2001-01-10T14:38:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8544-profit-sharing-plans-forfeiture-of-small-balances/</loc>
  <lastmod>2001-01-10T23:01:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8543-403b-capital-gains/</loc>
  <lastmod>2001-01-09T20:36:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8542-sch-t-collective-bargained-and-nhces-in-same-plan/</loc>
  <lastmod>2001-01-10T18:10:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8541-are-different-waiting-periodsend-dates-for-health-care-discriminatory/</loc>
  <lastmod>2001-01-14T22:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8540-401k-payout-to-participant-not-terminated/</loc>
  <lastmod>2001-01-09T21:37:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8539-client-maintains-both-simple-ira-and-esop/</loc>
  <lastmod>2001-01-09T22:37:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8538-person-is-diagnosed-with-end-stage-renal-disease-hence-becomes-entitl/</loc>
  <lastmod>2001-01-17T21:46:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8537-5500-for-optional-group-term-life/</loc>
  <lastmod>2001-01-09T18:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8536-5500-for-optional-group-term-life/</loc>
  <lastmod>2001-01-09T16:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8535-415-excess-deductible-limit/</loc>
  <lastmod>2001-01-10T21:12:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8534-reporting-currency-gains/</loc>
  <lastmod>2001-01-09T16:13:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8533-what-does-the-irs-require-for-waiver-of-the-excise-tax-on-form-5329-fo/</loc>
  <lastmod>2001-01-18T21:25:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8532-limit-on-distributable-amount-for-457-hardship-withdrawal/</loc>
  <lastmod>2001-01-09T14:36:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8531-credit-card-debt-roth-ira/</loc>
  <lastmod>2001-01-09T07:07:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8530-is-there-a-limit-on-the-number-of-loans-which-a-participant-can-have/</loc>
  <lastmod>2001-04-02T20:52:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8529-return-of-loan-payments-made-in-error/</loc>
  <lastmod>2001-01-12T14:46:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8528-may-payments-made-to-a-third-party-administrator-of-a-prescription-dru/</loc>
  <lastmod>2001-01-08T20:28:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8527-what-needs-to-be-done-to-terminate-a-sarsep/</loc>
  <lastmod>2001-10-17T14:07:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8526-late-cobra-notification-and-ensuing-penalties/</loc>
  <lastmod>2001-01-08T21:23:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8525-defaulted-loan-installment-used-to-satisfy-a-70-12-required-minimum/</loc>
  <lastmod>2001-01-08T15:43:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8524-brokerage-commission-discrimination-issues/</loc>
  <lastmod>2001-01-09T15:41:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8523-year-end-checklist/</loc>
  <lastmod>2001-01-08T17:58:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8522-military-401k-plans/</loc>
  <lastmod>2001-01-07T23:53:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8521-roth-earnings-withdrawal-prior-to-age-59-tax-free/</loc>
  <lastmod>2001-01-07T22:21:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8520-eligibility-for-cobra/</loc>
  <lastmod>2001-01-08T19:43:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8519-what-our-your-investment-options-with-a-roth-ira/</loc>
  <lastmod>2001-01-06T00:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8518-social-security-replacement-plan/</loc>
  <lastmod>2001-01-05T23:50:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8517-how-do-i-start-an-ira/</loc>
  <lastmod>2001-01-06T00:56:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8515-can-multiple-group-avoid-the-attribution-problem/</loc>
  <lastmod>2001-01-10T22:58:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8514-pto-due-to-illness-during-pto-prohibited-periods/</loc>
  <lastmod>2001-01-09T13:22:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8513-80-120-rule-question/</loc>
  <lastmod>2002-08-07T16:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8512-short-term-disability-and-fmla/</loc>
  <lastmod>2002-10-23T18:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8511-timing-of-safe-harbor-401k-amendment-effect-of-distributing-safe-h/</loc>
  <lastmod>2001-01-05T20:06:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8510-what-do-you-do-with-a-simple-401k-plan-with-forfeitures-from-previou/</loc>
  <lastmod>2001-01-09T16:15:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8509-how-to-define-principal-business-for-a-code-section-414m/</loc>
  <lastmod>2001-01-18T14:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8508-multiple-cafeteria-plans/</loc>
  <lastmod>2001-01-14T16:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8506-excess-over-plan-limit-deferrals/</loc>
  <lastmod>2001-01-19T19:02:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8505-unit-credit-funding-method-frozen-plans/</loc>
  <lastmod>2001-01-05T12:50:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8504-is-a-change-in-insurance-carriers-considered-same-coveragequot/</loc>
  <lastmod>2001-01-05T14:08:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8503-money-purchase-plan-and-simple-ira/</loc>
  <lastmod>2001-01-09T23:04:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8502-required-minimum-distribution-sbjpa-transition-issue/</loc>
  <lastmod>2001-01-04T23:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8501-60-bug-to-watch-out-for-at-the-current-time/</loc>
  <lastmod>2001-01-08T12:13:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8500-automatic-enrollment-at-our-company-less-than-10-are-changing-their/</loc>
  <lastmod>2001-01-09T22:26:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8499-distribution-to-terminated-participant-whose-account-balance-is-direct/</loc>
  <lastmod>2001-01-04T23:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8498-maximum-roth-ira-2001-contribution/</loc>
  <lastmod>2001-01-04T22:39:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8497-tax-benefit-of-a-roth-ira/</loc>
  <lastmod>2001-01-04T22:44:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8496-ada-application-to-denial-of-employment-to-dialysis-patient/</loc>
  <lastmod>2001-01-09T20:11:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8495-seeking-dependent-coverage-opt-out-policy-ideas/</loc>
  <lastmod>2001-01-06T21:43:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8494-will-this-health-benefits-plan-work-four-our-family-business/</loc>
  <lastmod>2001-01-05T19:18:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8492-seeking-opt-out-of-group-medical-insurance-policy/</loc>
  <lastmod>2001-01-04T19:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8491-missed-loan-payments/</loc>
  <lastmod>2001-01-04T18:43:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8490-puzzled-over-401k-beneficiary-rights/</loc>
  <lastmod>2001-01-04T18:20:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8489-puzzled-over-401k-beneficiary-rights/</loc>
  <lastmod>2001-01-08T13:50:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8488-what-does-the-employer-do-when-he-can-not-locate-participants-to-open/</loc>
  <lastmod>2001-01-29T16:09:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8487-withholding-taxes-on-low-income-retiree/</loc>
  <lastmod>2001-01-05T18:48:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8486-can-you-stop-and-restart-safe-harbor-match-contributions-the-same-plan/</loc>
  <lastmod>2001-01-04T21:48:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8485-roth-ira-contribution-deadline/</loc>
  <lastmod>2001-01-07T17:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8484-loan-coupons-at-termination/</loc>
  <lastmod>2001-01-04T18:54:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8483-frozen-target-plan-receives-funds/</loc>
  <lastmod>2001-01-06T03:46:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8482-sex-change-operation-resulting-in-a-same-sex-marriage-urgent/</loc>
  <lastmod>2001-01-05T18:18:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8481-unethical-corporate-law-question/</loc>
  <lastmod>2001-01-17T20:19:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8480-definition-of-qualifying-employer-securities-for-a-401k-plan/</loc>
  <lastmod>2001-01-04T14:05:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8478-son-as-fiduciary-of-dads-ira-prohibited-transaction/</loc>
  <lastmod>2001-04-26T16:23:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8477-need-information-regarding-roll-over-of-company-stock-at-early-retirem/</loc>
  <lastmod>2001-01-04T22:20:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8476-hardware-upgrade/</loc>
  <lastmod>2001-01-04T12:15:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8475-failure-to-deduct-loan-payments-from-pay/</loc>
  <lastmod>2001-01-05T20:26:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8474-10-year-averaging-to-an-active-participant/</loc>
  <lastmod>2001-01-20T22:36:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8473-new-york-cobra-does-it-exist/</loc>
  <lastmod>2001-01-04T03:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8472-beneficiary-death-of-disability-retiree/</loc>
  <lastmod>2001-01-03T21:07:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8471-owners-deferrals-considered-for-untimely-deposit/</loc>
  <lastmod>2001-01-03T21:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8470-can-a-pregancy-be-considered-a-pre-ex-under-hipaa/</loc>
  <lastmod>2001-01-03T22:21:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8469-what-amount-is-eligible-for-rollover-from-in-service-withdrawals-that/</loc>
  <lastmod>2001-01-04T12:23:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8468-potential-age-discrimination-in-cross-tested-plan/</loc>
  <lastmod>2001-01-10T00:59:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8467-flex-debit-cards-w-reimbursement-accounts/</loc>
  <lastmod>2001-01-03T19:43:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8466-code-section-415b/</loc>
  <lastmod>2001-01-03T15:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8465-years-of-service-for-previously-excludible-employee/</loc>
  <lastmod>2001-01-03T15:55:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8464-roth-ira-withholding/</loc>
  <lastmod>2004-03-02T17:40:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8463-general-testing-software-for-db-plans/</loc>
  <lastmod>2001-01-06T03:56:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8462-general-regulatory-compliance/</loc>
  <lastmod>2001-01-03T12:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8461-no-annual-notice-requirement-in-january-2001-for-sponsors-of-regional/</loc>
  <lastmod>2001-01-29T18:58:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8460-employer-wants-eligibility-as-soon-as-possible-immediate-after-emplo/</loc>
  <lastmod>2001-01-02T21:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8459-section-1035-exchange-policy-loans/</loc>
  <lastmod>2001-01-03T06:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8457-unused-vacation-days/</loc>
  <lastmod>2001-01-02T20:57:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8456-does-an-employee-achievement-award-plan-have-to-file-a-5500/</loc>
  <lastmod>2001-01-02T19:07:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8455-is-an-employee-achievement-award-plan-subject-to-erisa/</loc>
  <lastmod>2001-01-02T19:06:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8454-commisioned-employee-with-not-enough-pay-to-coever-loan-payments/</loc>
  <lastmod>2001-01-19T21:24:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8453-sec-1042-and-esop-stock-allocations/</loc>
  <lastmod>2001-01-02T18:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8452-dfvc-after-e-fast/</loc>
  <lastmod>2001-01-02T14:47:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8451-llc-interest-treated-as-stock-for-plan-purposes/</loc>
  <lastmod>2002-07-15T20:26:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8450-folly/</loc>
  <lastmod>2001-01-01T14:14:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8449-457-plan-10-year-distribution/</loc>
  <lastmod>2001-02-16T03:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8448-401k-deferral-of-n-q-deferred-comp-payments/</loc>
  <lastmod>2000-12-30T20:08:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8447-initial-notice-for-deferred-comp-plan-not-filed-how-to-proceed/</loc>
  <lastmod>2005-05-05T18:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8446-cobra-coverage-in-nc/</loc>
  <lastmod>2000-12-30T18:54:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8445-compliance-issues-with-a-501c3-hospital-that-is-a-member-of-a-multip/</loc>
  <lastmod>2001-01-01T03:51:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8443-nasdaq-marketmaker-settlement-querie/</loc>
  <lastmod>2001-01-13T20:00:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8442-why-did-my-company-not-offer-cobra-to-me-when-i-was-told-a-few-days-a/</loc>
  <lastmod>2001-01-02T14:32:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8441-ex-employee-owes-employer-can-the-employer-take-the-money-when-the/</loc>
  <lastmod>2001-01-02T14:29:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8440-tax-refunds-to-plan-after-termination-and-full-distribution-of-assets/</loc>
  <lastmod>2001-01-02T15:07:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8439-age-calculation-under-415b-for-early-payment/</loc>
  <lastmod>2000-12-29T18:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8438-custodial-roth-for-a-sibling-wo-earned-income/</loc>
  <lastmod>2000-12-29T21:16:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8437-qdro-question/</loc>
  <lastmod>2000-12-29T20:07:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8436-what-if-my-company-bcompany-b-bought-my-company-a-files-for-bankrupt/</loc>
  <lastmod>2000-12-30T14:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8435-correct-documents-to-use-when-combining-a-sep-with-a-qualified-plan/</loc>
  <lastmod>2001-01-12T17:55:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8434-final-date-for-establishing-a-year-2000-roth-ira/</loc>
  <lastmod>2000-12-29T21:18:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8433-cobra-and-medicare/</loc>
  <lastmod>2000-12-29T14:53:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8432-form-1099-r-reporting-for-loans/</loc>
  <lastmod>2000-12-29T00:13:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8431-form-1099-r-reporting-for-loans/</loc>
  <lastmod>2000-12-29T12:49:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8430-can-i-roll-over-any-part-of-my-esop-to-another-tax-qualified-plan/</loc>
  <lastmod>2000-12-30T00:08:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8429-roth-contributions-for-married-filing-joint/</loc>
  <lastmod>2000-12-28T22:20:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8428-is-reversion-a-prohibited-transaction-in-the-truest-sense-of-the-word/</loc>
  <lastmod>2000-12-28T21:47:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8427-401k-immediate-entry-matchps-1-year-wait-dual-entry-how-do-yo/</loc>
  <lastmod>2002-10-18T13:19:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8426-make-up-distribution/</loc>
  <lastmod>2000-12-29T21:18:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8425-cobra-coverage-within-control-group/</loc>
  <lastmod>2013-11-01T13:09:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8424-an-ancient-tale/</loc>
  <lastmod>2000-12-28T18:46:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8423-timing-of-expenses-in-self-funded-insurance-welfare-plan/</loc>
  <lastmod>2000-12-28T18:31:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8422-e0-should-i-or-shouldnt-i/</loc>
  <lastmod>2001-01-17T22:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8421-information-for-plan-sponsors/</loc>
  <lastmod>2001-01-02T18:12:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8420-hce-exception-for-401a26/</loc>
  <lastmod>2001-01-01T17:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8419-small-minimum-distribution-amount/</loc>
  <lastmod>2000-12-28T17:56:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8418-stopping-discretionary-employer-match-mid-year/</loc>
  <lastmod>2000-12-28T18:46:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8417-can-you-open-a-roth-ira-if-youve-another-ira-already/</loc>
  <lastmod>2000-12-28T18:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8416-late-safe-harbor-notices/</loc>
  <lastmod>2002-07-17T17:57:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8414-financial-statement-presentation-of-a-city-government-defined-benefit/</loc>
  <lastmod>2000-12-29T17:47:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8413-how-to-fix-incorrect-loan-payments-and-share-releases/</loc>
  <lastmod>2001-01-26T20:30:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8412-elective-disaggregation-and-impact-on-401a4-testing/</loc>
  <lastmod>2001-01-24T19:46:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8411-402h-notice-sample/</loc>
  <lastmod>2000-12-28T14:12:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8409-suspicious-about-big-loss-in-value/</loc>
  <lastmod>2001-08-09T19:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8408-trustees-duties-outside-of-pbgc/</loc>
  <lastmod>2000-12-28T01:03:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8407-possible-social-security-coverage-of-ceratin-state-employees-covered-b/</loc>
  <lastmod>2001-02-08T19:47:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8406-50-owner-only-employee-with-deferrals/</loc>
  <lastmod>2000-12-28T12:16:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8405-determining-plan-document-date-for-a-non-erisa-403bchanging-to-an-er/</loc>
  <lastmod>2000-12-28T18:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8404-any-gust-provisions-that-apply-to-local-government-defined-benefit-pla/</loc>
  <lastmod>2001-09-26T15:09:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8403-strechout-ira-recent-plr/</loc>
  <lastmod>2001-01-04T21:24:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8402-may-a-foreign-national-and-designated-beneficary-without-a-usa-social/</loc>
  <lastmod>2004-04-09T22:43:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8401-change-to-employee-contribution-for-medicaldental-insurance/</loc>
  <lastmod>2000-12-28T17:21:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8400-spousal-consent-requirements-for-qualified-city-government-plans/</loc>
  <lastmod>2000-12-27T20:35:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8399-esop-irs-filing-requirements-upon-purchase-of-company-stock/</loc>
  <lastmod>2000-12-28T18:13:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8398-stock-bonus-plan-reallocation-of-employer-securities/</loc>
  <lastmod>2000-12-28T18:17:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8397-how-can-money-in-an-annuity-be-divided-among-8-children-when-only-two/</loc>
  <lastmod>2000-12-27T23:41:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8396-what-happens-to-forfeitures-from-hanging-orphan-related-attr/</loc>
  <lastmod>2000-12-27T16:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8395-what-type-of-coverage-must-be-offered-under-cobra-when-an-employee-dro/</loc>
  <lastmod>2000-12-28T20:10:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8394-does-simple-match-apply-to-group-term-life-ins-included-in-wages-on-w/</loc>
  <lastmod>2001-01-29T16:50:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8393-correction-for-distributions-greater-than-minimum-required-distributio/</loc>
  <lastmod>2000-12-28T12:26:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8392-roth-ira-minimum-contribution-for-minor-with-earned-income/</loc>
  <lastmod>2000-12-27T17:18:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8391-annual-sep-to-roth-conversions/</loc>
  <lastmod>2000-12-28T00:46:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8390-notice-of-intent-to-terminate-ever-required-for-a-dc-plan-termination/</loc>
  <lastmod>2001-01-08T20:51:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8389-can-a-mppp-contribution-be-increased-for-a-part-of-the-plan-year/</loc>
  <lastmod>2000-12-28T04:43:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8388-exclude-employees-with-spouses-who-could-offer-them-health-coverage/</loc>
  <lastmod>2001-01-09T20:22:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8387-401k-advance-contributions/</loc>
  <lastmod>2000-12-27T22:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8386-457b-governmental-vs-private/</loc>
  <lastmod>2000-12-29T17:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8385-can-i-calculate-a-rmd-for-a-participant-in-a-dc-plan-using-the-single/</loc>
  <lastmod>2000-12-26T22:45:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8384-esop-notes-how-does-one-buy-them/</loc>
  <lastmod>2001-01-02T04:05:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8383-plan-loans-issued-at-interest-rate-below-the-rate-in-the-plan-document/</loc>
  <lastmod>2001-01-05T17:26:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8382-does-a-plan-cease-to-be-an-esop-when-only-50-of-its-assets-are-invest/</loc>
  <lastmod>2000-12-26T18:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8381-can-parents-gift-their-roth-ira-to-a-child/</loc>
  <lastmod>2000-12-24T17:39:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8380-forfeiture-reallocations-timing/</loc>
  <lastmod>2000-12-27T15:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8379-sarseps-and-prior-year-adp-testing/</loc>
  <lastmod>2001-01-04T04:40:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8378-qjsa-waiting-period-for-paperless-distributions/</loc>
  <lastmod>2003-12-03T15:14:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8377-corrective-amendment-to-plan-that-failed-401a4/</loc>
  <lastmod>2001-01-02T20:28:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8375-can-final-leave-payouts-be-deferred-and-how-do-they-impact-includible/</loc>
  <lastmod>2000-12-22T14:30:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8374-what-states-have-opted-out-of-social-security/</loc>
  <lastmod>2000-12-23T00:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8373-direct-rollover-from-qualified-plan-to-traditional-ira/</loc>
  <lastmod>2000-12-22T21:21:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8372-anyone-know-where-i-can-obtain-2000-cov-comp-table/</loc>
  <lastmod>2000-12-29T17:09:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8371-nrd-at-age-65-full-benefits-for-term-vested-at-ssra-reduced-at-65/</loc>
  <lastmod>2000-12-21T22:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8370-how-to-correct-improper-hardship-distributions-a-wrinkle-not-previou/</loc>
  <lastmod>2000-12-21T23:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8369-new-safe-harbor-401kplan-for-2001/</loc>
  <lastmod>2000-12-26T20:42:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8368-truth-or-nonsense-an-employees-10500-elective-deferral-does-not/</loc>
  <lastmod>2000-12-27T23:10:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8367-urgent-claims-under-the-dol-regs/</loc>
  <lastmod>2000-12-21T20:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8366-minimum-funding-penalties/</loc>
  <lastmod>2000-12-21T18:40:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8365-changes-of-sec-125-mra-elections-post-open-enrollment-andor-after/</loc>
  <lastmod>2000-12-27T04:56:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8364-125-plan-election-changes-past-open-period-andor-first-of-the-year/</loc>
  <lastmod>2000-12-26T21:43:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8363-plan-document-requirements-for-elections-not-to-participate/</loc>
  <lastmod>2000-12-21T18:25:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8362-is-175-still-the-section-132f-qualified-parking-limit/</loc>
  <lastmod>2001-01-25T21:54:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8361-failure-to-obtain-proper-distrib-elections-and-consents/</loc>
  <lastmod>2000-12-24T16:37:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8360-sale-of-substantially-all-the-assets-used-in-a-trade-or-business-def/</loc>
  <lastmod>2000-12-21T14:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8359-i-left-a-job-with-a-401k-plan-in-february-the-company-i-now-work-fo/</loc>
  <lastmod>2000-12-21T22:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8358-have-final-regulations-been-issued-on-irs-intermediate-sanctions-4958/</loc>
  <lastmod>2000-12-21T13:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8357-can-a-current-calendar-year-401k-plan-still-change-to-a-safe-harbor/</loc>
  <lastmod>2001-01-12T13:34:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8356-the-plan-sponsor-changes-eligibility-wait-period-from-six-to-twelve-mo/</loc>
  <lastmod>2000-12-21T15:36:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8355-can-a-qualified-401k-replacement-plan-apply-the-surplus-assets-obtai/</loc>
  <lastmod>2000-12-27T23:26:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8354-mpdb-conversion/</loc>
  <lastmod>2000-12-27T16:44:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8353-sick-leave-buy-back/</loc>
  <lastmod>2000-12-20T22:52:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8352-who-is-allowed-in-non-qualified-plans/</loc>
  <lastmod>2001-01-12T22:25:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8351-can-a-plan-sponsor-currently-make-an-election-retroactive-to-112000/</loc>
  <lastmod>2000-12-20T21:55:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8350-locating-457f-plans/</loc>
  <lastmod>2000-12-22T16:07:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8349-correction-methods-for-excess-deferrals/</loc>
  <lastmod>2000-12-20T21:07:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8348-combined-limits-different-limitation-years/</loc>
  <lastmod>2000-12-20T20:31:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8347-what-nondiscrimination-testing-rules-apply-to-controlled-groups/</loc>
  <lastmod>2019-10-10T15:59:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8346-remove-life-insurance-as-investment-option/</loc>
  <lastmod>2000-12-21T01:42:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8345-is-embryo-storage-reimbursable-under-a-medical-fsa/</loc>
  <lastmod>2000-12-24T02:42:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8344-change-of-character-of-pre-taxed-deferrrals-because-of-the-presence-of/</loc>
  <lastmod>2000-12-27T05:00:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8343-415-limits/</loc>
  <lastmod>2000-12-20T02:00:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8342-5500ez-required-with-both-mp-sep/</loc>
  <lastmod>2000-12-19T23:13:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8341-excess-matching-contributions-in-simple-ira/</loc>
  <lastmod>2000-12-19T19:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8340-smoke-gets-in-your-way/</loc>
  <lastmod>2000-12-19T19:54:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8339-can-a-501c3-organization-sponsor-a-safe-harbor-401k-plan/</loc>
  <lastmod>2000-12-20T16:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8338-are-deferrals-in-the-k-portion-of-a-plan-included-in-non-discriminat/</loc>
  <lastmod>2000-12-19T23:42:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8337-purchase-of-paid-up-whole-life-insurance-with-an-account-balance/</loc>
  <lastmod>2000-12-21T15:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8336-are-different-levels-of-contibution-based-on-years-of-service-permissi/</loc>
  <lastmod>2000-12-21T03:34:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8335-can-i-extend-my-cobra-coverage/</loc>
  <lastmod>2000-12-20T13:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8334-merger-documentation/</loc>
  <lastmod>2000-12-19T17:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8333-contribution-deadlines/</loc>
  <lastmod>2000-12-19T16:12:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8332-does-broker-dealer-subsidiary-holding-the-assets-of-a-non-profit-pare/</loc>
  <lastmod>2000-12-21T21:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8331-lets-say-you-lose-90-of-the-value-of-your-401k-investment-in-the-yea/</loc>
  <lastmod>2000-12-19T15:29:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8330-why-not-auto-or-life/</loc>
  <lastmod>2000-12-20T12:32:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8329-mrd-amount-when-tefra-election-can-not-be-produced-participant-says/</loc>
  <lastmod>2000-12-19T14:25:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8328-cobra-software/</loc>
  <lastmod>2000-12-19T17:00:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8327-hippa-compliance-clarification-on-explanation-of-benefits/</loc>
  <lastmod>2002-11-26T19:44:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8326-guidance-on-employee-pay-all-vebas-websites-articles-etcon-design-o/</loc>
  <lastmod>2000-12-21T15:49:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8325-35000-limit-for-dc-plans/</loc>
  <lastmod>2000-12-21T15:59:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8324-erroneous-irs-1997-non-filing-letters-a-trend/</loc>
  <lastmod>2000-12-19T19:11:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8323-advantages-of-pre-tax-premium-payments-vs-post-tax-preium-payments/</loc>
  <lastmod>2000-12-20T12:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8322-amending-a-401k-plan-to-a-sep/</loc>
  <lastmod>2000-12-21T17:52:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8321-are-there-really-new-cafeteria-plan-rules/</loc>
  <lastmod>2000-12-21T21:45:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8320-new-funding-limits-for-iras/</loc>
  <lastmod>2000-12-18T19:30:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8319-the-cab-ride/</loc>
  <lastmod>2001-03-21T03:57:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8318-looking-for-help/</loc>
  <lastmod>2000-12-19T13:34:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8317-life-insurance-decreases-coverage-50-at-age-65/</loc>
  <lastmod>2000-12-21T15:41:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8316-deferral-of-taxation-by-non-spouse-beneficiary-of-a-lump-sum-distribut/</loc>
  <lastmod>2000-12-20T16:20:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8315-questions-about-removing-excess-keogh-contributions/</loc>
  <lastmod>2000-12-16T18:24:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8314-can-they-make-a-sep-contribution/</loc>
  <lastmod>2000-12-18T20:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8313-information-needed-pertaining-to-cobra-insurance-and-terminated-employ/</loc>
  <lastmod>2001-02-08T01:56:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8312-when-changing-a-vesting-schedule-are-all-these-statements-true/</loc>
  <lastmod>2000-12-15T21:11:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8311-self-managed-account-supervision/</loc>
  <lastmod>2000-12-26T19:53:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8310-employee-fails-to-notify-plan-administrator-that-heshe-has-divorced-a/</loc>
  <lastmod>2000-12-18T13:41:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8309-outstanding-policy-loan-taxable-at-surrender/</loc>
  <lastmod>2000-12-15T16:53:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8308-safe-harbor-401kadditional-non-elective-contribution/</loc>
  <lastmod>2000-12-19T00:22:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8307-pre-2001-required-gust-amendments/</loc>
  <lastmod>2000-12-28T20:18:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8306-late-filing-of-97-99-5500-forms/</loc>
  <lastmod>2000-12-19T12:38:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8305-need-cash-balance-trust/</loc>
  <lastmod>2000-12-15T16:43:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8304-has-the-irs-set-forth-any-guidelines-concerning-a-participants-abilit/</loc>
  <lastmod>2000-12-17T02:12:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8303-filing-form-5330-due-to-failure-to-meet-minimum-funding-under-irc4971/</loc>
  <lastmod>2000-12-15T14:25:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8302-notices-to-interested-parties-by-email/</loc>
  <lastmod>2000-12-14T23:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8301-blaze-ssi-rts-system-ee-field-61-and-subgroups/</loc>
  <lastmod>2001-06-03T16:06:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8300-qualified-college-tuition-plan-irc-529-program/</loc>
  <lastmod>2000-12-14T22:16:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8298-what-happens-to-loan-notes-when-a-plan-loan-program-terminates-and-all/</loc>
  <lastmod>2000-12-15T12:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8297-dol-audits-on-plan-expenses/</loc>
  <lastmod>2000-12-14T19:30:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8296-has-anyone-been-through-a-recent-dol-audit-on-plan-expenses/</loc>
  <lastmod>2000-12-14T19:27:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8295-415c-limit/</loc>
  <lastmod>2000-12-15T19:44:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8294-participant-age-76-can-he-still-make-elective-salary-deferrals/</loc>
  <lastmod>2000-12-14T23:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8293-offset-of-participants-benefit/</loc>
  <lastmod>2000-12-18T15:08:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8292-defining-groups-in-a-new-comp-plan/</loc>
  <lastmod>2000-12-26T21:33:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8291-has-anyone-combined-a-401k-plan-and-a-nonqualified-wrap-around/</loc>
  <lastmod>2000-12-18T17:46:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8290-keogh-plan-information/</loc>
  <lastmod>2000-12-16T18:17:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8289-missed-pbgc-distribution-deadline/</loc>
  <lastmod>2000-12-17T19:37:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8288-distinguishing-investment-plan-differences/</loc>
  <lastmod>2000-12-20T16:25:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8286-do-you-have-to-contribute-all-of-your-roth-ira-with-the-same-instituti/</loc>
  <lastmod>2000-12-13T22:24:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8285-top-heavy-contribution-requirement-in-new-401k-plan-in-year-when-top/</loc>
  <lastmod>2000-12-13T21:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8284-plan-design-gateway-document-issue-how-to-adjust-a-plan-that-would-sa/</loc>
  <lastmod>2000-12-26T22:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8283-10-averaging-with-rmd-requirements/</loc>
  <lastmod>2000-12-13T20:44:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8282-who-do-you-send-a-pre-existing-questionaire-to/</loc>
  <lastmod>2000-12-13T19:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8281-prohibited-transaction-excise-tax/</loc>
  <lastmod>2000-12-13T20:36:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8280-claims-denied-pending-pre-existing-information/</loc>
  <lastmod>2000-12-14T20:56:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8279-qualifed-transportation-fringe-and-transit-passes/</loc>
  <lastmod>2001-07-25T20:08:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8278-is-the-irs-accepting-form-5310s-prior-to-restatement-of-plan-document/</loc>
  <lastmod>2000-12-28T05:10:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8277-an-plan-termination-was-treated-as-a-merger-is-there-a-way-to-correct/</loc>
  <lastmod>2000-12-13T17:08:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8276-gust-remedial-amendment-period-testing-methods/</loc>
  <lastmod>2000-12-13T16:20:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8275-model-for-initial-cobra-notice-available/</loc>
  <lastmod>2000-12-14T22:20:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8274-update-on-cafeteria-plan-amendmentrestatement/</loc>
  <lastmod>2000-12-27T22:40:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8273-is-there-an-exception-that-is-done-all-the-time-to-the-gen/</loc>
  <lastmod>2000-12-13T19:43:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8272-are-check-fees-for-a-distribution-permissable/</loc>
  <lastmod>2000-12-13T13:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8271-excluding-pre-participation-comp-when-allowed/</loc>
  <lastmod>2000-12-13T13:47:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8270-partial-self-funding-vs-total-funding/</loc>
  <lastmod>2000-12-12T23:38:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8269-stock-options-in-cafeteria-plans/</loc>
  <lastmod>2000-12-12T23:10:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8268-hardship-withdrawals-within-nqdc/</loc>
  <lastmod>2000-12-16T22:15:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8267-plan-sponsor-desires-to-borrow-money-from-the-plan-and-wants-the-bank/</loc>
  <lastmod>2000-12-12T23:26:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8266-amendment-date-for-merger/</loc>
  <lastmod>2000-12-12T22:13:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8265-participating-annuity-contracts-in-db-plan-termination/</loc>
  <lastmod>2000-12-12T22:05:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8263-put-money-into-a-roth-ira-and-now-need-to-get-it-back-out-to-avoid-pen/</loc>
  <lastmod>2000-12-13T15:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8262-dropping-cobra-due-to-attainment-of-other-healthcare-coverage/</loc>
  <lastmod>2000-12-12T20:43:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8261-davis-bacon-plans-i-need-bundled-provider/</loc>
  <lastmod>2000-12-19T01:36:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8260-schedule-h-required-for-group-medical-plan/</loc>
  <lastmod>2000-12-21T21:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8258-trust-as-beneficary-spousal-rollover/</loc>
  <lastmod>2000-12-20T16:44:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8257-transfer-of-stock-as-a-co-contribution/</loc>
  <lastmod>2000-12-20T15:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8256-quarterly-repayment-question/</loc>
  <lastmod>2000-12-14T16:52:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8255-reclassification-of-descretionary-employer-profit-sharing-contribution/</loc>
  <lastmod>2000-12-13T05:04:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8254-corrective-allocations-a-fiduciary-issue/</loc>
  <lastmod>2000-12-14T18:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8253-question-re-allocation-formula-in-money-purchase-plan/</loc>
  <lastmod>2000-12-13T12:39:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8252-value-of-roth-ira-drops-significantly-incomeloss-recognition/</loc>
  <lastmod>2000-12-15T16:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8251-anyone-know-where-i-can-obtain-irs-announcement-95-99/</loc>
  <lastmod>2000-12-13T01:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8250-can-a-waiver-of-participation-be-revoked-by-the-participant/</loc>
  <lastmod>2000-12-13T12:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8249-excess-contributions-into-a-roth-ira-do-you-have-to-take-them-out-in/</loc>
  <lastmod>2000-12-14T00:31:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8248-students-roth-ira-included-on-college-financial-aid-applications/</loc>
  <lastmod>2000-12-12T03:12:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8247-deferral-percentage-keyed-to-401k-matching-contribution/</loc>
  <lastmod>2001-01-24T18:50:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8246-initial-cobra-notices-satisfied-through-distribution-of-the-spd/</loc>
  <lastmod>2000-12-14T22:00:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8245-mid-year-plan-to-plan-changes-under-hipaa/</loc>
  <lastmod>2000-12-12T13:24:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8244-a-tale-of-two-employers/</loc>
  <lastmod>2000-12-26T15:51:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8243-tpa-certificate-for-cobra-administration/</loc>
  <lastmod>2000-12-11T22:24:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8242-required-minimum-distributions-following-death/</loc>
  <lastmod>2000-12-14T22:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8241-can-severance-pay-be-reduced-because-an-employee-falls-under-warn-or-v/</loc>
  <lastmod>2002-12-18T21:59:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8240-simple-employer-limit-for-2001/</loc>
  <lastmod>2001-01-05T20:12:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8239-transfer-of-plan-assets-from-414h-to-401k/</loc>
  <lastmod>2000-12-27T04:39:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8238-do-sars-have-to-be-sent-to-terminated-employees/</loc>
  <lastmod>2000-12-12T16:41:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8237-anyone-heard-of-doc-man/</loc>
  <lastmod>2000-12-19T15:55:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8236-mistaken-salary-deferrals-to-a-sep/</loc>
  <lastmod>2001-01-03T23:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8235-esop-note-matures-and-employer-wants-a-new-loan/</loc>
  <lastmod>2000-12-11T17:30:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8234-is-anyone-considering-converting-their-health-plan-to-a-defined-contri/</loc>
  <lastmod>2000-12-13T03:53:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8233-age-restriction-on-457-plan-distributions/</loc>
  <lastmod>2000-12-27T04:42:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8232-length-of-service-awards-for-volunteers-which-is-bigger-reason/</loc>
  <lastmod>2000-12-11T15:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8231-too-old-for-roth/</loc>
  <lastmod>2000-12-15T06:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8230-qnec-to-a-hce-over-and-above-his-salary-deferral-limit-of-10500/</loc>
  <lastmod>2000-12-11T18:37:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8229-taxes-on-roth-withdrawal/</loc>
  <lastmod>2000-12-15T21:58:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8228-can-a-cash-balance-plan-or-any-db-plan-for-that-matter-provide-that/</loc>
  <lastmod>2000-12-13T00:19:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8227-could-anyone-explain-what-timely-payment-regulations-and-possible-pen/</loc>
  <lastmod>2000-12-10T22:43:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8226-self-funded-plan-out-of-compliance-with-the-mental-health-parity-act/</loc>
  <lastmod>2000-12-10T02:54:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8225-employee-pay-all-vebas-what-happens-to-the-contributions-if-an-employ/</loc>
  <lastmod>2000-12-11T19:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8224-what-requires-same-mort-table-for-females-and-males-for-act-equiv/</loc>
  <lastmod>2000-12-09T21:53:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8223-can-spd-override-the-plan-doc/</loc>
  <lastmod>2000-12-13T20:46:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8222-why-83-gam-considered-a-current-table/</loc>
  <lastmod>2000-12-09T21:48:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8221-veba-sponsor-in-ca/</loc>
  <lastmod>2000-12-11T18:57:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8220-contribute-stock/</loc>
  <lastmod>2000-12-21T21:22:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8219-member-fails-to-disclose-health-condition/</loc>
  <lastmod>2000-12-12T00:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8218-denial-of-coverage-based-on-health-status/</loc>
  <lastmod>2000-12-12T13:59:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8216-1042-election-with-a-twist/</loc>
  <lastmod>2000-12-09T02:15:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8215-volume-submitter-document-question/</loc>
  <lastmod>2000-12-09T00:48:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8214-use-top-hat-nqdcp-elective-deferrals-in-401k-plan-definition-of-comp/</loc>
  <lastmod>2000-12-08T23:46:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8213-massachusetts-rabbi-trusts/</loc>
  <lastmod>2000-12-08T23:24:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8212-crediting-of-military-service-in-non-military-db-plan/</loc>
  <lastmod>2000-12-08T18:45:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8211-flip-flop-method-of-funding-both-a-db-and-dc-plan-and-avoi/</loc>
  <lastmod>2000-12-11T19:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8210-can-an-employee-change-medical-plans-other-than-at-annual-enrollment/</loc>
  <lastmod>2000-12-10T21:04:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8209-pbgc-audit/</loc>
  <lastmod>2000-12-08T18:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8208-how-are-corrective-distributions-treated-for-top-heavy-determination-p/</loc>
  <lastmod>2000-12-11T12:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8207-what-is-the-first-day-of-the-plan-year-new-plan-effective-8100-bu/</loc>
  <lastmod>2000-12-11T14:03:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8206-can-a-company-adopt-a-401k-plan-in-december-to-be-effective-retroact/</loc>
  <lastmod>2000-12-08T21:34:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8205-short-initial-plan-year-is-404-deduction-limit-based-on-full-year-com/</loc>
  <lastmod>2000-12-08T16:48:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8204-i-have-a-client-that-is-having-trouble-access-the-web-module-using-net/</loc>
  <lastmod>2000-12-18T13:47:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8202-ira-owner-over-70-12-dies-wife-is-over-70-12-and-elects-to-treat-th/</loc>
  <lastmod>2000-12-08T22:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8201-imputing-permitted-disparity-in-a-safe-harbor-401k-plan/</loc>
  <lastmod>2000-12-11T12:07:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8200-has-anyone-done-an-sar-for-a-412i-plan/</loc>
  <lastmod>2000-12-08T13:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8199-disability-switch-in-life-insurance-carriers/</loc>
  <lastmod>2000-12-08T14:55:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8198-thinking-of-investing-in-a-roth-ira/</loc>
  <lastmod>2000-12-11T15:21:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8197-what-administrative-expenses-may-be-charged-to-a-plan/</loc>
  <lastmod>2001-02-28T18:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8196-participant-requests-a-copy-of-the-full-annual-report-should-we-just/</loc>
  <lastmod>2000-12-08T17:33:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8195-a-sole-proprietor-who-has-employees-is-setting-up-a-401k-plan-any/</loc>
  <lastmod>2000-12-19T15:35:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8194-what-is-lookback-year-for-hce-determination-if-plan-is-amended-to-crea/</loc>
  <lastmod>2000-12-12T01:29:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8193-are-annual-participant-statements-required-to-be-sent-to-401k-partic/</loc>
  <lastmod>2000-12-11T22:44:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8192-lookin-for-feedback-on-the-50-to-60-conversion/</loc>
  <lastmod>2000-12-08T12:13:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8191-taxable-cash-benefits-401k-deferrals/</loc>
  <lastmod>2000-12-07T17:58:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8190-duties-of-a-closing-trust-department/</loc>
  <lastmod>2000-12-07T16:00:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8189-terminate-a-plan-in-phases/</loc>
  <lastmod>2000-12-09T16:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8188-plan-termination-with-early-retirement-subsidy/</loc>
  <lastmod>2000-12-09T16:47:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8187-exam-of-1262000/</loc>
  <lastmod>2000-12-07T14:39:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8186-trust-beneficiary-minimum-distributions/</loc>
  <lastmod>2000-12-07T13:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8185-retroactive-pre-tax-election-after-hr-dept-error/</loc>
  <lastmod>2000-12-07T17:48:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8184-recharacterization-and-earnings-calculation/</loc>
  <lastmod>2000-12-07T14:48:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8183-net-unrealized-appreciation-and-age-70-12/</loc>
  <lastmod>2000-12-07T22:59:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8182-match-allocated-on-payroll-basis-stop-when-participant-maxes-out-on/</loc>
  <lastmod>2000-12-07T02:38:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8181-special-income-allocations-for-distribution-pay-outs/</loc>
  <lastmod>2000-12-06T23:16:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8180-amend-plan-document-to-allow-mid-year-election-changes/</loc>
  <lastmod>2000-12-06T22:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8179-401k-plan-requires-at-least-1000-hours-for-share-of-nonelective-con/</loc>
  <lastmod>2000-12-13T14:51:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8178-survey-information-regarding-pension-benefit-levels/</loc>
  <lastmod>2000-12-08T18:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8177-can-a-401k-plan-become-a-market-maker-when-offering-company-stock/</loc>
  <lastmod>2000-12-07T19:14:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8176-withholding-requirements-for-puerto-rican-residents/</loc>
  <lastmod>2000-12-06T21:23:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8175-profit-sharing-contribution-made-to-safe-harbor-401k-plan/</loc>
  <lastmod>2000-12-06T21:19:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8174-mrds-for-iras-seperate-plans-or-seperate-accounts/</loc>
  <lastmod>2000-12-08T03:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8173-mrds-for-iras-seperate-plans-or-seperate-accounts/</loc>
  <lastmod>2000-12-06T19:41:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8172-contributions-for-leased-employees/</loc>
  <lastmod>2000-12-13T20:07:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8171-do-all-cafeteria-plans-have-to-be-amended-by-112001/</loc>
  <lastmod>2000-12-08T01:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8170-comments-on-termination-of-esop-at-one-price-and-subsequent-stock-subs/</loc>
  <lastmod>2000-12-06T19:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8169-preventive-care-benefits/</loc>
  <lastmod>2000-12-06T15:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8168-5500s-and-merged-plans/</loc>
  <lastmod>2000-12-07T12:16:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8167-dependent-not-attending-school-for-a-semester-and-cobra/</loc>
  <lastmod>2000-12-06T14:43:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8166-12-owner-for-key-employee/</loc>
  <lastmod>2000-12-06T18:43:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8165-would-like-opinions-on-this-interesting-situation/</loc>
  <lastmod>2000-12-06T16:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8164-profit-sharing-spin-off/</loc>
  <lastmod>2000-12-05T22:27:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8163-profit-sharing-spin-off-all-or-only-401k-portion/</loc>
  <lastmod>2000-12-05T22:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8161-does-anyone-know-what-insurance-companies-are-currently-wrirting-group/</loc>
  <lastmod>2010-04-27T23:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8160-can-a-401k-plan-and-deferral-election-forms-have-retroactive-effecti/</loc>
  <lastmod>2000-12-06T15:35:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8159-consequences-of-rollover-to-roth-ira/</loc>
  <lastmod>2000-12-05T21:46:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8158-plan-loan-to-partner/</loc>
  <lastmod>2000-12-05T21:19:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8157-reversion-of-plan-assets/</loc>
  <lastmod>2000-12-05T20:37:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8156-415-limit-for-2001-integrated-plan/</loc>
  <lastmod>2000-12-20T22:59:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8155-controlled-group-coverage-in-group-health-insurance-plan/</loc>
  <lastmod>2000-12-06T05:35:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8154-are-family-members-of-a-key-employee-also-part-of-the-25-limitation/</loc>
  <lastmod>2000-12-27T14:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8153-how-are-reimbursements-handled-in-a-self-funded-insurance-plan/</loc>
  <lastmod>2000-12-27T05:18:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8152-substantially-equal-periodic-payments-beginsubsequent-disability10/</loc>
  <lastmod>2000-12-05T20:30:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8151-what-factors-determine-the-distribution-codes-on-form-1099rs/</loc>
  <lastmod>2000-12-06T13:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8150-esop-used-as-part-of-floor-offset/</loc>
  <lastmod>2000-12-05T15:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8149-svp-filing-for-participant-excluded-for-15-years/</loc>
  <lastmod>2000-12-14T18:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8148-may-a-foreign-government-adopt-a-401k-for-its-us-employees/</loc>
  <lastmod>2000-12-05T15:04:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8147-top-heavy-vesting/</loc>
  <lastmod>2000-12-05T14:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8146-what-wording-or-code-references-must-be-in-a-plan-document-permitting/</loc>
  <lastmod>2000-12-07T16:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8145-excise-tax-applicable-in-relation-to-excess-403b-deferral/</loc>
  <lastmod>2000-12-11T04:07:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8144-eligibility-for-an-employee-related-to-shareholder/</loc>
  <lastmod>2000-12-05T06:42:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8143-ownership-interests-of-members-of-an-llc/</loc>
  <lastmod>2000-12-05T16:14:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8142-can-a-calendar-year-401k-plan-be-made-safe-harbor-401k-by-distribu/</loc>
  <lastmod>2000-12-08T16:54:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8141-qualified-parking-benefits/</loc>
  <lastmod>2001-01-26T13:40:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8140-can-a-participant-voluntarily-opt-out-of-simple-plan/</loc>
  <lastmod>2000-12-20T21:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8139-2001-457-legislation-limit/</loc>
  <lastmod>2000-12-05T12:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8138-is-a-defined-benefit-plan-considered-a-qualified-retirement-plan/</loc>
  <lastmod>2000-12-04T22:04:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8137-roth-ira-conversionstax-advantage/</loc>
  <lastmod>2000-12-04T23:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8136-terminating-plan/</loc>
  <lastmod>2000-12-04T20:16:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8135-if-salary-deferrals-are-returned-due-to-415-limits-what-should-happen/</loc>
  <lastmod>2000-12-12T17:17:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8134-bad-boy-clause-authority-where-is-it/</loc>
  <lastmod>2000-12-14T15:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8133-retaining-the-tax-deferral-by-non-spouse-beneficiaries/</loc>
  <lastmod>2000-12-04T17:56:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8132-who-is-the-beneficiary-of-a-post-death-recharacterization/</loc>
  <lastmod>2000-12-04T17:08:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8131-addition-of-salary-deferral-only-403b-program/</loc>
  <lastmod>2000-12-05T13:16:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8130-former-employee-has-significant-loss-after-funds-changed-without-notic/</loc>
  <lastmod>2000-12-14T17:21:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8129-participant-being-paid-was-not-sent-the-enrollment-package-because-he/</loc>
  <lastmod>2000-12-04T15:42:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8128-about-how-long-does-an-irs-determination-letter-take/</loc>
  <lastmod>2000-12-04T12:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8127-what-distribution-options-do-children-under-18-have-after-participan/</loc>
  <lastmod>2000-12-04T13:29:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8126-does-highest-3-year-compensation-figure-of-415b-have-to-be-adjusted/</loc>
  <lastmod>2005-05-25T19:58:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8125-can-a-nonqualified-plan-purchase-annuities-for-retirees/</loc>
  <lastmod>2000-12-06T05:43:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8124-using-this-years-capital-losses-as-an-offset-to-traditional-ira-gains/</loc>
  <lastmod>2000-12-03T17:54:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8123-457-plan-distributions-substantially-nonincreasing-requ/</loc>
  <lastmod>2000-12-02T01:28:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8121-maximum-contributions-for-employees-in-457-and-401a-plans/</loc>
  <lastmod>2000-12-01T21:18:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8120-present-value-calculation-of-frozen-defined-benefit/</loc>
  <lastmod>2000-12-02T21:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8119-cobra-reimbursement-under-an-fsa/</loc>
  <lastmod>2000-12-21T21:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8118-flexible-spending-account-rules-regarding-terminated-employees/</loc>
  <lastmod>2000-12-01T21:11:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8117-2001-cola-adjustments-for-simple-plans/</loc>
  <lastmod>2000-12-01T17:46:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8116-204h-notice-db-partial-termination/</loc>
  <lastmod>2000-12-01T20:03:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8115-year-of-death-minimum-required-distribution-1099r/</loc>
  <lastmod>2000-12-01T17:25:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8114-recharacterizing-again/</loc>
  <lastmod>2000-12-02T16:09:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8113-looking-for-a-tpa-for-a-professional-employer-organizations-401k-pl/</loc>
  <lastmod>2000-12-11T15:50:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8112-when-are-plans-subject-to-erisa-and-reporting-on-form-5500/</loc>
  <lastmod>2000-12-01T16:22:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8111-has-anyone-seen-a-nq-deferral-plan-that-allows-for-the-deferral-on-unu/</loc>
  <lastmod>2000-12-02T22:39:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8110-short-plan-year-1st-year-of-safe-harbor/</loc>
  <lastmod>2000-12-01T19:42:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8109-demo-7-of-schedule-q-nondiscriminatory-past-service-credits/</loc>
  <lastmod>2000-12-01T14:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8108-vesting-at-normal-retirement-age/</loc>
  <lastmod>2000-12-01T04:57:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/8107-is-it-permissible-for-the-custodian-of-a-commingled-non-tile-i-403b/</loc>
  <lastmod>2001-01-06T15:01:22+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
