<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/68758-dc-plan-has-standardized-prototype-but-db-plan-has-volume-submitter/</loc>
  <lastmod>2022-01-12T16:45:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68757-ffcra-faqs-51-and-at-home-antibody-tests/</loc>
  <lastmod>2022-01-13T16:46:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68756-sources-for-average-benefit-test/</loc>
  <lastmod>2022-01-12T13:16:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68755-llc-s-corp-and-the-new-ptet-tax-payment/</loc>
  <lastmod>2022-01-14T13:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68754-bond-for-non-qualfying-assets-capped-at-500k/</loc>
  <lastmod>2022-01-12T14:49:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68753-can-there-be-in-service-distributions-from-a-cash-balance-plan/</loc>
  <lastmod>2022-01-12T14:32:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68752-husband-wife-plan-now-divorced/</loc>
  <lastmod>2022-01-11T17:22:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68751-dependent-care-fsa-employer-contributions-fund-post-tax/</loc>
  <lastmod>2022-01-21T19:00:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68750-mandatory-federal-withholding/</loc>
  <lastmod>2022-01-13T21:01:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68749-no-frills-401k-max-contribution/</loc>
  <lastmod>2022-01-20T13:56:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68748-does-rollover-from-tax-deferred-403b-to-roth-count-toward-roth-income-limit/</loc>
  <lastmod>2022-01-13T01:22:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68747-new-uniform-life-table-for-2022-rmd-where/</loc>
  <lastmod>2022-03-15T16:58:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68746-no-surprise-billing-notice-and-publicly-available/</loc>
  <lastmod>2022-01-10T22:49:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68745-private-lending-for-home-purchase-on-a-large-scale-ubti-concer/</loc>
  <lastmod>2022-01-11T04:26:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68744-terminated-plan-final-5500/</loc>
  <lastmod>2022-01-11T13:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68743-combined-plan-deduction-limit-non-pbgc/</loc>
  <lastmod>2022-01-10T19:08:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68742-rmd-and-death/</loc>
  <lastmod>2022-01-10T18:17:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68741-is-anyone-seeing-dol-investigations-after-vfcp-letter-received-late-deferrals/</loc>
  <lastmod>2022-01-07T20:23:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68740-irs-sending-out-late-5500-penalty-for-plans-that-have-the-ida-extension/</loc>
  <lastmod>2022-01-11T18:17:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68739-is-plan-admininstrator-required-to-provide-copy-of-plan-document-upon-request/</loc>
  <lastmod>2022-01-18T17:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68738-ira-rollover/</loc>
  <lastmod>2022-01-07T20:50:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68737-surcharges-for-unvaccinated-and-the-interaction-of-hipaa-and-the-ada/</loc>
  <lastmod>2022-01-07T19:44:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68736-family-aggregation-rule/</loc>
  <lastmod>2022-01-12T23:30:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68735-referral-to-third-party-administrator-for-individual-401k/</loc>
  <lastmod>2022-02-01T22:18:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68734-sale-of-business/</loc>
  <lastmod>2022-08-15T20:53:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68733-2021-rmd-for-over-72-participant/</loc>
  <lastmod>2022-01-07T20:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68732-temp-to-hire-service-with-temp-agency-relius-corbel-doc/</loc>
  <lastmod>2022-01-10T13:26:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68731-make-up-contributions/</loc>
  <lastmod>2022-01-07T20:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68730-is-there-such-a-thing-as-a-nqdc-plan-for-all-employees-not-limited-to-top-hat-folks/</loc>
  <lastmod>2022-03-29T19:49:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68729-restatement-effective-1121-signed-in-2022-consequences/</loc>
  <lastmod>2022-01-07T21:26:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68728-missing-forms-945-per-irs/</loc>
  <lastmod>2022-01-06T18:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68727-controlled-group-question-family-attribution/</loc>
  <lastmod>2023-08-18T12:40:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68726-permitted-disparity-language-on-statements-new-comp/</loc>
  <lastmod>2022-01-06T15:52:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68725-plans-eligible-to-receive-safe-harbor-contributions/</loc>
  <lastmod>2022-01-07T18:10:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68724-the-ol-multiple-use-test/</loc>
  <lastmod>2022-01-31T15:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68723-rehire-eligibility-question-%E2%80%93-brain-bubble/</loc>
  <lastmod>2022-01-06T13:24:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68722-smm-for-amendment-to-change-corp-trustee/</loc>
  <lastmod>2022-01-05T21:19:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68721-w-4p-or-w-4r-for-rmds/</loc>
  <lastmod>2023-03-02T15:33:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68720-any-correlation-for-contributions-when-spouses-are-involved/</loc>
  <lastmod>2022-01-05T18:19:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68719-dental-practice-with-3-plans/</loc>
  <lastmod>2022-01-24T04:27:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68718-maximum-401k-safe-harbor-plan-for-2021/</loc>
  <lastmod>2022-01-06T14:41:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68717-backdating-plan-amendments/</loc>
  <lastmod>2022-01-06T05:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68716-dro-assigns-part-of-aps-benefits-to-participant/</loc>
  <lastmod>2022-01-06T13:42:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68715-when-is-ownership-determined-for-coverage-testing/</loc>
  <lastmod>2022-01-06T16:50:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68714-is-it-okay-to-continue-periodic-payments-after-the-participant%E2%80%99s-death/</loc>
  <lastmod>2022-01-07T13:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68713-foreign-owned-companies-control-group/</loc>
  <lastmod>2022-01-04T17:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68712-1065-schedule-k-1/</loc>
  <lastmod>2022-01-05T10:45:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68711-did-the-death-rate-skyrocket-in-2021/</loc>
  <lastmod>2022-01-05T03:22:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68710-new-5500-search-website-is-pretty-cool/</loc>
  <lastmod>2022-01-14T14:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68709-multiple-employer-defined-contribution-pension-plans-to-report-aggregate-account-balance-information-by-employer/</loc>
  <lastmod>2022-01-04T15:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68708-runtime-errors-with-office-365/</loc>
  <lastmod>2022-01-03T21:22:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68707-investment-in-companys-own-hedge-fund/</loc>
  <lastmod>2022-01-03T15:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68706-termination-of-benefits-under-db-plan-on-remarriage-of-the-alternate-payee/</loc>
  <lastmod>2022-01-03T17:22:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68705-do-you-know-how-2022%E2%80%99s-holidays-fit/</loc>
  <lastmod>2022-04-07T17:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68704-choosing-other-tpa-or-setup-a-backroom-team/</loc>
  <lastmod>2022-01-15T14:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68703-correcting-excess-deferrals/</loc>
  <lastmod>2022-01-03T21:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68702-in-memoriam-karen-ferguson-founder-of-the-pension-rights-center/</loc>
  <lastmod>2021-12-31T15:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68701-unbeknownst-sep-ira-by-affiliated-service-group-member/</loc>
  <lastmod>2022-01-06T18:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68700-is-this-person-excludable-from-the-participation-test/</loc>
  <lastmod>2022-01-04T14:03:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68699-changing-in-service-withdrawal-conditions-cutback/</loc>
  <lastmod>2021-12-29T19:07:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68698-otherwise-excludable-employees/</loc>
  <lastmod>2021-12-30T21:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68697-i-bonds-in-a-qualified-plan/</loc>
  <lastmod>2022-01-06T17:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68696-wrong-pn-on-5500-ez-for-years/</loc>
  <lastmod>2021-12-29T01:00:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68695-spin-off-from-asg/</loc>
  <lastmod>2022-01-03T14:07:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68694-401k-safe-harbor-and-410b6c-transition-rule-in-transactions/</loc>
  <lastmod>2022-01-24T14:16:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68693-covid-loan-re-finance/</loc>
  <lastmod>2022-01-03T14:03:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68692-union-employees-with-non-union-wages/</loc>
  <lastmod>2021-12-28T21:45:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68691-lump-sum-when-normal-form-isnt-life-and-theres-a-table-of/</loc>
  <lastmod>2021-12-28T19:48:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68690-plan-subject-to-js-did-not-sign-forms-with-js-options-what-is-fix/</loc>
  <lastmod>2021-12-31T15:49:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68688-happy-holidays-to-all/</loc>
  <lastmod>2021-12-28T21:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68687-non-owner-rmd-must-one-be-taken/</loc>
  <lastmod>2021-12-27T17:20:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68686-is-an-investment-advisor-who-gets-no-fee-an-erisa-plan%E2%80%99s-fiduciary/</loc>
  <lastmod>2021-12-28T22:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68685-eftps-payment/</loc>
  <lastmod>2021-12-23T15:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68684-1401a26-7c/</loc>
  <lastmod>2021-12-29T18:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68683-integrated-formula/</loc>
  <lastmod>2021-12-22T21:35:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68682-individual-non-erisa-tsa-considered-paid-out-for-plan-termination/</loc>
  <lastmod>2021-12-22T20:11:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68681-can-1099-income-contribution-be-added-to-s-corp-plan/</loc>
  <lastmod>2021-12-24T17:09:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68680-eligibility-related/</loc>
  <lastmod>2021-12-23T21:23:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68679-unfamiliar-territory-the-merger-of-3-companies-into-one-each-with-a-plan/</loc>
  <lastmod>2021-12-22T21:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68678-freezing-a-dc-plan-following-stock-purchase/</loc>
  <lastmod>2021-12-22T21:38:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68677-401k-auto-enroll-permissible-withdrawals-in-adp-test/</loc>
  <lastmod>2021-12-21T16:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68676-late-excess-deferral-correction/</loc>
  <lastmod>2021-12-22T16:21:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68675-in-service-roth-rollovers-protected-benefit/</loc>
  <lastmod>2021-12-21T21:13:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68674-participant-covid-distribution-for-bills/</loc>
  <lastmod>2021-12-23T17:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68673-never-should-have-filed-5500/</loc>
  <lastmod>2021-12-22T01:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68672-plan-qualifying-for-non-erisa-but-executed-an-erisa-document/</loc>
  <lastmod>2021-12-22T13:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68671-cash-balance-to-roth-ira/</loc>
  <lastmod>2021-12-20T16:15:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68670-answers-to-the-christmas-puzzle/</loc>
  <lastmod>2021-12-20T21:22:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68669-safe-harbor-match-on-bonus/</loc>
  <lastmod>2021-12-20T19:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68668-can-asset-seller-distribute-plan-while-becoming-asg-member-with-buyer/</loc>
  <lastmod>2022-01-04T19:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68667-llc-5500ez/</loc>
  <lastmod>2022-01-10T18:45:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68666-pbgc-mypaa-site-down-until-1222/</loc>
  <lastmod>2021-12-20T16:17:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68665-h4-ead-for-401k-jobs/</loc>
  <lastmod>2021-12-21T04:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68664-415-and-402g-limitsparticipant-in-both-govtprivate-plans/</loc>
  <lastmod>2021-12-21T04:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68663-bifurcated-testing-for-cross-tested-safe-harbor-401k/</loc>
  <lastmod>2021-12-20T20:44:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68662-attribution-from-trust/</loc>
  <lastmod>2021-12-21T19:04:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68661-non-governmental-457b-compensation/</loc>
  <lastmod>2022-07-17T02:35:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68660-esop-5500-audit-requirements-inquiry/</loc>
  <lastmod>2021-12-27T20:36:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68659-cash-balance-question/</loc>
  <lastmod>2021-12-23T21:19:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68658-eftps-inactivating-unused-accountsafter-18-months/</loc>
  <lastmod>2021-12-20T14:29:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68657-amending-safe-harbor-before-plan-year/</loc>
  <lastmod>2021-12-17T19:58:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68656-owner-sells-assets-of-company-does-not-sell-his-company/</loc>
  <lastmod>2021-12-22T23:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68655-invalidate-sep-ira-and-new-db-plan-for-2021/</loc>
  <lastmod>2021-12-17T18:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68654-mistaken-ira-contribution/</loc>
  <lastmod>2021-12-21T18:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68653-handling-distributions-before-valuation-is-completed/</loc>
  <lastmod>2021-12-17T21:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68652-rmd-amount-not-allowable-for-rollover/</loc>
  <lastmod>2021-12-16T15:51:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68651-exclusion-of-statutory-employees/</loc>
  <lastmod>2021-12-16T22:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68650-special-tax-notice-for-in-service-dists/</loc>
  <lastmod>2021-12-15T21:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68649-pension-consulting-firm-for-sale-or-merger/</loc>
  <lastmod>2021-12-15T20:08:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68648-ye-olde-christmas-song-puzzle-i-posted-many-years-ago/</loc>
  <lastmod>2021-12-15T21:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68647-received-a-rollover-check-after-a-company-was-sold-in-an-asset-sale/</loc>
  <lastmod>2021-12-16T21:50:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68646-answers-to-practice-testes-online-qka/</loc>
  <lastmod>2024-06-06T18:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68644-can-loans-be-stopped-while-there-exists-a-loan/</loc>
  <lastmod>2021-12-17T13:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68643-hce-status-determination-by-attribution/</loc>
  <lastmod>2021-12-21T23:41:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68642-correction-of-election-mistake/</loc>
  <lastmod>2021-12-16T21:22:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68641-safe-harbor-match-plan-permissible-to-exclude-hces-and-give-lesser-non-safe-harbor-match/</loc>
  <lastmod>2021-12-16T14:28:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68640-rmd-for-deceased-participant-can-check-be-made-payable-to-estate/</loc>
  <lastmod>2021-12-22T01:03:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68639-curing-excess-402g-deferral-after-separation-of-service/</loc>
  <lastmod>2021-12-17T17:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68638-leverage-with-options-and-ubti/</loc>
  <lastmod>2021-12-26T21:44:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68637-in-plan-roth-rolloversconversions/</loc>
  <lastmod>2021-12-14T10:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68636-sar-and-disclosure-notices/</loc>
  <lastmod>2021-12-14T12:02:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68635-amendment-waiver-of-eligibility-for-one-specific-nhce-participant/</loc>
  <lastmod>2021-12-13T22:18:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68634-spousal-exceptionminor-child-and-unrelated-owner/</loc>
  <lastmod>2021-12-13T16:44:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68633-withdraw-401k-while-acquisition/</loc>
  <lastmod>2021-12-13T16:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68632-ebar-formula-for-permitted-disparity/</loc>
  <lastmod>2021-12-24T00:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68631-ownership-by-attribution/</loc>
  <lastmod>2021-12-14T16:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68630-controlled-group-asg-question/</loc>
  <lastmod>2021-12-13T22:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68629-elapsed-time-instead-of-hours-for-profit-sharing-allocation-conditions/</loc>
  <lastmod>2021-12-15T22:23:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68628-profit-sharing-plan-with-excess-asset-provision-fis/</loc>
  <lastmod>2021-12-19T19:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68627-match-safe-harbor-after-121/</loc>
  <lastmod>2021-12-13T16:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68626-the-enrollment-folks-have-outdone-themselves/</loc>
  <lastmod>2021-12-10T17:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68625-failed-top-hat-plan/</loc>
  <lastmod>2021-12-13T18:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68624-do-health-reimbursement-plans-provide-domestic-partner-coverage/</loc>
  <lastmod>2022-01-15T15:29:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68623-controlled-group-related-due-to-minor-children/</loc>
  <lastmod>2021-12-10T21:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68622-plan-document-restatement-non-volume-submitter-dc/</loc>
  <lastmod>2021-12-09T18:37:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68621-why-isnt-my-loan-balance-still-invested/</loc>
  <lastmod>2022-01-03T19:11:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68620-claim-for-pension-benefit-from-a-predecessor-predecessor-company/</loc>
  <lastmod>2021-12-10T18:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68619-successor-plans/</loc>
  <lastmod>2021-12-10T18:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68618-life-expectancy-vs-5-year-rule/</loc>
  <lastmod>2021-12-08T18:48:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68617-qualified-replacement-plan-related-qrp/</loc>
  <lastmod>2021-12-22T18:40:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68616-refinancing-a-loan-from-a-401k-plan/</loc>
  <lastmod>2021-12-13T19:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68615-402g-limits/</loc>
  <lastmod>2021-12-10T01:58:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68614-am-i-controlled-group-for-setting-up-2-separate-plans/</loc>
  <lastmod>2021-12-08T21:05:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68613-unforeseen-acquisition/</loc>
  <lastmod>2021-12-09T03:45:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68612-company-x-owned-by-2-separate-s-corps/</loc>
  <lastmod>2021-12-15T13:01:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68611-bank-participation-loans/</loc>
  <lastmod>2021-12-10T15:24:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68610-2-sharholder-of-s-corp-attribution-included-for-5500-ez/</loc>
  <lastmod>2021-12-15T15:21:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68608-401k-safe-harbor-match-with-discretionary-ps/</loc>
  <lastmod>2021-12-07T23:49:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68607-plan-no-longer-subject-to-erisa-final-5500/</loc>
  <lastmod>2021-12-07T16:25:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68606-permissible-haircut-under-terminating-plan/</loc>
  <lastmod>2021-12-06T19:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68605-required-minimum-distributions-not-paid/</loc>
  <lastmod>2021-12-06T20:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68604-failed-acp-can-i-cure-with-qmac/</loc>
  <lastmod>2021-12-06T19:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68603-new-firm-same-ees-as-old-firm-controlled-group-issue/</loc>
  <lastmod>2021-12-06T20:35:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68602-frozen-db-testing-for-401a26-using-accrued-to-date-method/</loc>
  <lastmod>2021-12-13T16:57:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68601-sbc-no-surprise-act/</loc>
  <lastmod>2021-12-03T15:54:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68600-coveragediscrimination-issues-where-employer-maintained-two-plans-during-the-year/</loc>
  <lastmod>2021-12-08T19:13:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68599-pbgc-coverage-after-divorce/</loc>
  <lastmod>2021-12-02T22:07:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68598-316-administrator-signing-5500-for-client-question/</loc>
  <lastmod>2021-12-03T16:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68596-are-sep-contributions-included-in-401a4-testing/</loc>
  <lastmod>2021-12-06T23:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68595-correction-by-plan-amendment-rev-proc-2021-30/</loc>
  <lastmod>2021-12-10T18:38:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68594-asset-sale-401k-overlooked/</loc>
  <lastmod>2021-12-07T04:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68593-death-of-beneficiary-spouse-shortly-after-ira-owner-dies/</loc>
  <lastmod>2021-12-10T22:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68591-is-this-partial-termination/</loc>
  <lastmod>2021-12-02T16:48:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68590-pay-cb-expenses-with-401k-forfeiture/</loc>
  <lastmod>2021-12-01T21:29:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68589-lost-participants-and-sending-spd-sar-etc/</loc>
  <lastmod>2021-12-03T16:49:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68588-safe-harbor-401k-plan-october-1st-deadline/</loc>
  <lastmod>2021-12-09T18:45:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68587-dot-is-last-day-or-first-day-of-py-questions/</loc>
  <lastmod>2021-12-02T15:27:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68586-404-deduction/</loc>
  <lastmod>2021-12-02T02:39:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68585-orphan-match-individual-402g-limit/</loc>
  <lastmod>2022-12-13T14:51:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68584-accelerating-vestingpayment-short-term-deferral-exception/</loc>
  <lastmod>2022-01-05T21:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68583-simple-contributions-not-made-2019-2021/</loc>
  <lastmod>2022-03-06T16:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68582-single-member-plan-terminated-liquidated-11232021-file-2020-ez-now/</loc>
  <lastmod>2021-12-03T17:00:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68581-plan-split-to-avoid-audit/</loc>
  <lastmod>2021-12-17T15:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68580-16b-indicator/</loc>
  <lastmod>2021-12-02T13:25:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68579-order-transferring-ira-subject-to-divorce/</loc>
  <lastmod>2021-12-02T00:43:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68577-partner-alternatives-to-participating-in-a-cafeteria-plan/</loc>
  <lastmod>2021-11-29T22:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68576-disclaim-benefits-form/</loc>
  <lastmod>2021-11-29T21:15:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68575-simple-and-401k-plans-in-stock-sale/</loc>
  <lastmod>2021-11-30T21:07:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68574-amending-to-exclude-union-nonresident-leased-any-issue/</loc>
  <lastmod>2021-12-01T13:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68572-404-compensation/</loc>
  <lastmod>2021-11-26T21:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68571-restatement-or-secures-act-amendment-before-plan-merger/</loc>
  <lastmod>2021-11-24T20:10:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68570-happy-thanksgiving/</loc>
  <lastmod>2021-11-24T19:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68569-qdia-notice-template/</loc>
  <lastmod>2021-11-24T15:21:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68568-esop-sponsor-acquiring-property-from-related-employer/</loc>
  <lastmod>2021-11-24T14:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68567-general-resource/</loc>
  <lastmod>2021-11-29T15:05:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68566-ee-requests-pmt-dorh-distribution-required-to-take-dist/</loc>
  <lastmod>2021-11-23T22:53:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68565-worthless-assets-can-they-be-donated/</loc>
  <lastmod>2021-11-24T22:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68564-disability-tax-question/</loc>
  <lastmod>2021-11-23T16:19:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68563-adding-3-safe-harbor-notice-needed-first-time/</loc>
  <lastmod>2021-11-24T20:09:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68562-frozen-plan-and-401a26-testing/</loc>
  <lastmod>2021-11-25T13:16:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68561-annoyed-thought-auditors-prior-5500s/</loc>
  <lastmod>2021-11-29T21:21:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68560-covid-loan-reamortization/</loc>
  <lastmod>2024-10-23T17:54:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68559-auto-ira-mandate-in-ny/</loc>
  <lastmod>2021-11-22T22:23:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68558-is-this-rmd-still-required/</loc>
  <lastmod>2021-12-27T23:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68557-qdro-used-to-%E2%80%9Cattach%E2%80%9D-disability-pension-for-spousal-support-not-as-community-property/</loc>
  <lastmod>2021-11-23T14:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68556-patriot-act-qualified-plan-brokerage-account-trustee-ssn/</loc>
  <lastmod>2021-11-20T17:57:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68555-broker-compensation-disclosure-covered-plans-voluntary-critcal-illness-vol-cancer-vol-hospital-indemnity/</loc>
  <lastmod>2021-11-30T16:53:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68553-missed-deferrals-with-match-correction/</loc>
  <lastmod>2025-06-10T15:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68552-qualified-replacement-plan/</loc>
  <lastmod>2021-11-23T21:21:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68551-death-benefits-in-457b-top-hat-plan/</loc>
  <lastmod>2021-12-08T05:03:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68550-one-life-db-takeover-with-no-aftaps/</loc>
  <lastmod>2021-11-22T22:53:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68549-irs-6-year-cycle-history/</loc>
  <lastmod>2021-11-22T16:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68548-seeking-guidance-on-411d6e-and-1411d-4-a-2e/</loc>
  <lastmod>2021-12-09T16:52:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68547-repaying-a-401k-loan-with-a-rollover/</loc>
  <lastmod>2021-11-19T03:51:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68546-qualified-replacement-plan-more-than-one/</loc>
  <lastmod>2021-11-18T20:42:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68545-participant-loan-availability-conditions/</loc>
  <lastmod>2021-11-18T23:06:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68544-sep-401k-contribution/</loc>
  <lastmod>2021-11-30T04:03:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68543-interim-ppa-amendments-and-post-ppa-restatement-not-just-a-datair-question/</loc>
  <lastmod>2021-11-18T16:09:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68542-giving-plan-admin-discretion-in-457b-plans/</loc>
  <lastmod>2021-11-19T12:25:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68541-switching-to-top-paid-group-from-lookback-year-for-hce-determination/</loc>
  <lastmod>2021-11-18T21:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68540-5500-for-plan-that-never-got-off-the-ground/</loc>
  <lastmod>2021-11-17T22:22:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68539-calculation-of-415-max-lump-sum-benefit-in-year-after-plan-termination-date/</loc>
  <lastmod>2021-11-23T14:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68538-relius-users-beneficiary-forms-if-a-trust-is-named-as-beneficiary/</loc>
  <lastmod>2021-11-17T16:35:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68537-late-deposits-how-many-days-late/</loc>
  <lastmod>2021-11-20T16:55:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68536-active-owner-and-former-partner-have-balances/</loc>
  <lastmod>2021-11-17T15:25:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68535-rmd-for-930-fye-plan/</loc>
  <lastmod>2021-11-18T13:57:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68534-controlled-group-2-plans-sh-options/</loc>
  <lastmod>2021-11-17T15:42:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68533-does-your-client%E2%80%99s-plan-still-require-a-minimum-distribution-after-age%C2%A070%C2%BD-not-72/</loc>
  <lastmod>2021-11-20T16:15:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68532-who-to-contact-when-irs-site-is-wrong/</loc>
  <lastmod>2021-11-18T16:11:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68531-file-under-dfvcp-without-the-required-audit-attached/</loc>
  <lastmod>2021-11-17T22:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68530-top-heavy-catchup-question/</loc>
  <lastmod>2021-11-18T15:28:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68529-pbgc-coverage-when-does-it-stop/</loc>
  <lastmod>2021-11-16T14:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68528-mass-transit-for-pilots/</loc>
  <lastmod>2021-11-17T14:34:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68527-two-nfps-merge-one-with-a-401k-plan-what-happens-to-that-money/</loc>
  <lastmod>2021-11-16T14:00:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68526-filing-under-dfvcp/</loc>
  <lastmod>2021-11-23T05:29:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68525-oddball-planfiscal-year-situation/</loc>
  <lastmod>2021-11-16T11:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68524-safe-harbor-notice-requirements/</loc>
  <lastmod>2021-11-19T12:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68523-partial-plan-termination/</loc>
  <lastmod>2021-11-16T04:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68522-403b-and-401k-testing/</loc>
  <lastmod>2021-11-15T05:57:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68521-plan-term-restatement-period-restatement-needed/</loc>
  <lastmod>2021-11-16T23:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68520-excess-contribution-profit-sharing/</loc>
  <lastmod>2021-11-19T13:31:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68519-earned-income-for-non-us-citizen/</loc>
  <lastmod>2021-11-12T21:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68518-esop-fee/</loc>
  <lastmod>2021-11-20T04:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68517-welfare-plan-5500-furlough-counts/</loc>
  <lastmod>2021-11-12T19:08:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68516-cycle-3-deadline-date-confused/</loc>
  <lastmod>2021-11-12T18:54:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68515-401a17-limit-for-terminating-ee/</loc>
  <lastmod>2021-11-12T18:24:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68514-401k-limit/</loc>
  <lastmod>2021-11-13T00:31:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68513-volume-submitter-plan-termination/</loc>
  <lastmod>2021-11-16T03:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68512-how-to-handle-rmd-for-non-owner-who-terminated-and-was-rehired-part-time/</loc>
  <lastmod>2021-11-16T22:31:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68511-shutting-down-a-solo-401k-5500-ez-question/</loc>
  <lastmod>2021-11-20T13:39:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68510-trustee-change-via-restatement/</loc>
  <lastmod>2021-11-24T14:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68509-use-plan-assets-to-pay-premiums-for-add-and-hospitalization-insurance-for-active-employees/</loc>
  <lastmod>2021-11-12T16:28:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68508-does-a-plan%E2%80%99s-administrator-need-to-know-whether-a-beneficiary-is-an-eligible-designated-beneficiary/</loc>
  <lastmod>2021-11-12T20:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68507-can-i-still-set-up-a-profit-sharing-plan-for-2020/</loc>
  <lastmod>2021-11-10T19:31:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68506-qjsa-annuity-terminated-plan-with-unresponsive-participants/</loc>
  <lastmod>2021-11-10T18:42:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68505-management-service-organization-and-safe-harbor/</loc>
  <lastmod>2021-11-10T18:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68504-pbgc-sending-out-non-filing-notices-for-plans-that-have-the-ida-extension/</loc>
  <lastmod>2021-12-16T18:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68503-415c-limit-in-a-403b-plan/</loc>
  <lastmod>2021-11-15T15:49:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68502-prohibited-transaction-purchase-of-life-insurance-from-plan/</loc>
  <lastmod>2021-11-10T18:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68501-changing-tpas-need-new-doc-plan-expense/</loc>
  <lastmod>2021-11-09T18:54:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68500-414s-related-and-bonuses-being-tested/</loc>
  <lastmod>2021-11-10T16:14:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68499-eo-coverage/</loc>
  <lastmod>2021-11-09T13:32:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68498-company-executing-qdro-also-withdraw-my-401k-balance/</loc>
  <lastmod>2021-11-10T04:22:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68496-basic-safe-harbor-match-in-1-person-plan/</loc>
  <lastmod>2021-11-11T18:37:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68495-ichra-qsehra-group-dental-vision-plan/</loc>
  <lastmod>2021-11-09T15:14:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68494-plan-administrator-refuses-to-release-payments-in-any-form-other-than-monthly-payments/</loc>
  <lastmod>2021-11-12T21:32:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68493-caa-broker-disclosure-form/</loc>
  <lastmod>2021-11-26T23:05:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68492-correction-of-top-heavy-failures-covered-by-two-plans/</loc>
  <lastmod>2021-11-07T21:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68491-existing-solo-401k-but-has-employees/</loc>
  <lastmod>2021-11-12T20:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68490-403b-hardship/</loc>
  <lastmod>2021-11-10T18:46:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68489-hw-5500-schedule-a-full-short-policy-yrs-in-same-plan-yr/</loc>
  <lastmod>2021-11-08T18:40:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68488-late-deposit-of-contributions-class-exemption-for-filing-form-5330/</loc>
  <lastmod>2021-11-05T18:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68487-vesting-and-sale-of-affiliate/</loc>
  <lastmod>2021-11-08T16:02:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68486-list-of-required-notices/</loc>
  <lastmod>2021-11-08T21:11:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68485-wants-to-set-up-pension-plans-for-2021-but-simple-plan-is-in-existence/</loc>
  <lastmod>2021-11-09T18:52:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68484-form-6088-and-unfunded-db-plan/</loc>
  <lastmod>2021-11-05T16:59:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68483-mhpaea-comparative-analyses/</loc>
  <lastmod>2021-11-19T16:12:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68482-setting-up-a-plan-for-main-office-excluding-subisidiaries/</loc>
  <lastmod>2021-11-18T15:31:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68481-tpa-signing-the-5500-as-plan-administrator/</loc>
  <lastmod>2021-11-08T16:22:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68480-rmd-taxation/</loc>
  <lastmod>2021-11-10T15:00:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68479-audit-report-not-available/</loc>
  <lastmod>2021-11-05T17:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68478-asset-protection/</loc>
  <lastmod>2021-11-11T23:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68477-compliance5500plan-document-software-vendors/</loc>
  <lastmod>2021-11-09T19:46:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68476-contribution-limits-for-2022/</loc>
  <lastmod>2021-11-04T20:42:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68475-business-scale-down-401a4401a26/</loc>
  <lastmod>2021-11-04T17:32:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68474-deferring-100-of-comp-how-to-reconcile-to-plan-doc/</loc>
  <lastmod>2021-11-10T20:08:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68473-qsob-employer-wide-testing-requirement-gateway-test/</loc>
  <lastmod>2021-11-03T20:22:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68472-timing-for-making-company-contributions/</loc>
  <lastmod>2021-11-03T18:16:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68471-distributions-to-active-employees-done-without-plan-termination/</loc>
  <lastmod>2021-11-05T20:03:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68470-rmd-beginning-date-owner-only-plan-plan-terminating/</loc>
  <lastmod>2021-11-03T13:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68469-combined-deduction-limit-in-year-pbgc-coverage-ceases/</loc>
  <lastmod>2021-11-16T19:37:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68468-ownerspouse-plan-trustees-1-or-both/</loc>
  <lastmod>2021-11-04T17:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68467-premium-surcharge-for-unvaccinated-spousesdependents/</loc>
  <lastmod>2021-11-02T20:45:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68466-1-day-termination/</loc>
  <lastmod>2021-11-04T13:40:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68465-non-prototype-plan/</loc>
  <lastmod>2021-11-02T20:20:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68464-loan-refinance/</loc>
  <lastmod>2021-11-04T19:52:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68463-termination-of-cb-plan-employee-help/</loc>
  <lastmod>2021-11-02T20:48:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68462-first-year-missed-funding-deadline/</loc>
  <lastmod>2022-01-04T03:59:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68461-plan-loan-prohibited-transaction/</loc>
  <lastmod>2021-11-02T17:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68460-401k-for-cannabis-businesses-impact-of-impact-of-irc-sec-4972-10-excise-tax-on-nondeductible-contributions/</loc>
  <lastmod>2021-11-02T19:13:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68459-document-non-amender-under-audit-audit-cap/</loc>
  <lastmod>2021-11-02T00:22:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68458-elective-deferrals-in-excess-of-401a17-fidelitys-document/</loc>
  <lastmod>2021-11-02T19:55:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68457-never-reported-as-a-mewa/</loc>
  <lastmod>2021-10-29T19:00:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68456-rmd-to-deceased-participant/</loc>
  <lastmod>2021-11-05T13:38:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68455-plan-term-participant-not-lost-can-they-be-forced-out/</loc>
  <lastmod>2021-10-29T19:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68454-tefra-election-on-rmd/</loc>
  <lastmod>2021-11-02T03:32:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68453-may-a-plan-provide-an-automatic-contribution-arrangement-for-some-employees-but-not-others/</loc>
  <lastmod>2021-11-02T13:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68452-tpa-billing-software/</loc>
  <lastmod>2021-10-30T14:03:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68451-top-heavy-for-hce-in-combo-plan/</loc>
  <lastmod>2021-11-03T13:49:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68450-changing-eligibility-requirements-in-regard-to-irc-411d6/</loc>
  <lastmod>2021-10-30T16:34:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68449-participant-terminates-employment-plan-has-a-life-insurance-policy/</loc>
  <lastmod>2021-11-29T10:51:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68448-plan-document-incorrectly-drafted-to-have-auto-enrollment/</loc>
  <lastmod>2021-11-01T17:29:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68447-is-he-an-employee/</loc>
  <lastmod>2021-11-01T13:00:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68446-tpa-me-did-not-file-5500-2019-w-special-extension-hurricane-sally/</loc>
  <lastmod>2021-10-28T20:46:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68445-real-estate-investing-ugh/</loc>
  <lastmod>2021-11-03T15:50:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68444-vfcp-late-deposit-of-deferrals/</loc>
  <lastmod>2021-10-28T12:56:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68443-rollover-life-inusrance-death-benefit-to-roth-ira/</loc>
  <lastmod>2021-11-02T23:49:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68442-safe-harbor-addition-of-match-mid-year/</loc>
  <lastmod>2022-01-24T14:32:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68441-open-mep/</loc>
  <lastmod>2021-10-27T10:45:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68440-brokerage-accounts-trust-accounting/</loc>
  <lastmod>2021-10-29T01:19:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68439-reporting-life-insurance-and-annuity-values-for-412-plan/</loc>
  <lastmod>2021-10-27T19:57:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68438-participant-terminating-rmd-first/</loc>
  <lastmod>2021-10-27T23:22:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68436-unintentional-control-group-consequences/</loc>
  <lastmod>2021-10-27T04:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68435-mhp-and-transparency-bills-requirements-are-broad-legal-compliance-provisions-in-vendor-agreements-enough/</loc>
  <lastmod>2021-10-25T20:13:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68434-admin-not-consistent-with-document/</loc>
  <lastmod>2021-10-27T05:04:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68433-beneficiary-if-no-form-on-file-divorce-biological-child-step-children/</loc>
  <lastmod>2021-10-27T01:27:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68432-top-heavy-plan-minimum-contributions/</loc>
  <lastmod>2021-10-25T17:48:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68431-qualified-plan-loan-offset-amounts-qplo/</loc>
  <lastmod>2021-11-08T13:58:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68430-rmd-calculation-outstanding-loans/</loc>
  <lastmod>2021-10-26T17:20:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68429-404c-protection-with-only-brokerage-accounts/</loc>
  <lastmod>2021-10-26T22:35:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68428-2-yr-eligibility-for-ps-can-th-contrib-be-on-vesting-sched/</loc>
  <lastmod>2021-10-26T04:22:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68427-inheriting-two-ira-accounts-from-the-same-spouse/</loc>
  <lastmod>2021-10-30T07:04:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68426-fsa-accounts-and-ex-pats/</loc>
  <lastmod>2021-10-26T23:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68425-widowed-spouse-does-not-want-to-be-the-beneficiary/</loc>
  <lastmod>2021-10-25T19:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68424-401k-control-group-and-new-acquisitions-participation-in-401k-plan-wmatch/</loc>
  <lastmod>2021-10-26T04:16:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68423-accruals-reduced-going-forward/</loc>
  <lastmod>2021-10-27T13:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68422-open-multiple-employer-plan/</loc>
  <lastmod>2021-10-22T11:12:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68421-testing-2-plans-with-different-year-ends/</loc>
  <lastmod>2021-10-22T13:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68420-pbgc-interpretation-of-greater-than-20-active-participant-reduction-reportable-event-rule-voluntary-late-reporting-policy/</loc>
  <lastmod>2021-10-25T14:52:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68419-audit-exemption/</loc>
  <lastmod>2021-10-25T14:00:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68418-form-5310-submissions-through-paygov/</loc>
  <lastmod>2021-12-16T02:28:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68417-is-court-order-enough/</loc>
  <lastmod>2021-10-22T00:42:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68416-is-this-employee-a-participant/</loc>
  <lastmod>2021-10-21T17:51:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68415-missed-deferral-election-auto-enrollment-plan/</loc>
  <lastmod>2021-10-31T18:59:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68414-ovefunded-plan-and-no-participants/</loc>
  <lastmod>2021-10-22T17:24:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68413-new-sh-notice-rules/</loc>
  <lastmod>2021-10-21T20:56:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68412-buyback-of-vacation-pay-subject-to-401k-and-new-comparability-question/</loc>
  <lastmod>2021-10-22T12:34:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68411-adp-safe-harbor-match-non-acp-discretionary-match-allocation-conditions-allowed/</loc>
  <lastmod>2021-10-22T19:07:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68410-need-a-loan-provision-to-offer-cares-loans/</loc>
  <lastmod>2021-10-21T12:26:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68409-401k-loan-not-deducted-from-distribution-to-spouse-what-next/</loc>
  <lastmod>2021-10-20T12:26:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68408-money-purchase-pension-plan-vs-profit-sharingdiscretionary-contribution-dc-plan-for-457b-matching-contributions/</loc>
  <lastmod>2021-10-20T00:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68407-off-calendar-catch-up-question/</loc>
  <lastmod>2021-10-20T20:53:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68406-change-benefit-election-after-started-receiving-benefits/</loc>
  <lastmod>2021-10-21T13:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68405-dc-plan-with-life-insurance-strategy-dol-pte-92-6/</loc>
  <lastmod>2021-10-22T13:38:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68404-off-calendar-plan-year-and-402g-limits/</loc>
  <lastmod>2021-10-20T19:26:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68403-pbgc-form-501-how-to-reflect-excess-assets/</loc>
  <lastmod>2021-10-19T17:30:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68402-plan-termination-term-date/</loc>
  <lastmod>2021-10-19T16:23:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68401-one-person-plan-owner-deceased-final-5500-never-filed/</loc>
  <lastmod>2021-10-20T14:21:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68400-matching-on-the-incorrect-sourceany-ideas/</loc>
  <lastmod>2021-10-20T03:42:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68399-spd-provided-to-employees-eligible-to-participate-in-plan/</loc>
  <lastmod>2021-10-20T13:05:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68398-110-rule-failure-failure-to-restrict-distribution-toobtain-secured-repayment-obligation-from-restricted-employee/</loc>
  <lastmod>2024-12-06T13:44:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68397-date-amendment-must-be-signed-on-conversion-of-money-purchase-plan-to-ps-plan/</loc>
  <lastmod>2021-10-19T17:29:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68396-401k-and-loan-and-termination-question/</loc>
  <lastmod>2021-10-18T14:53:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68395-employee-under-age-26-on-parents-plan-may-want-to-add-medical-coverage-earlier-than-open-enrollment/</loc>
  <lastmod>2021-10-23T16:34:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68394-filing-without-a-signed-sb/</loc>
  <lastmod>2021-10-15T22:33:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68393-single-member-plan-only-asset-is-the-participant-loan-okay/</loc>
  <lastmod>2021-10-18T17:53:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68392-can-we-divide-a-nqdc-plan-and-transfer-a-portion-to-an-unrelated-company/</loc>
  <lastmod>2021-10-18T17:01:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68391-fsa-start-date-always-with-medical-plan-eligibility/</loc>
  <lastmod>2021-10-18T20:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68390-mandatory-distributions-under-5000/</loc>
  <lastmod>2021-10-20T16:57:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68389-strange-maryland-trust-successor-trustee-rules/</loc>
  <lastmod>2021-10-15T20:56:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68388-8955-ssa-for-5500-ez/</loc>
  <lastmod>2021-10-14T12:58:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68387-true-up/</loc>
  <lastmod>2021-10-20T19:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68385-group-term-life/</loc>
  <lastmod>2021-10-13T19:13:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68384-incorrect-deferral-withheld/</loc>
  <lastmod>2021-10-13T16:49:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68383-what-is-the-basic-difference-between-related-employers-multiple-employer-plan/</loc>
  <lastmod>2021-10-15T21:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68382-compliance-notice-and-now-a-late-notice/</loc>
  <lastmod>2021-10-16T13:20:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68381-form-5330-not-extended-what-to-do/</loc>
  <lastmod>2021-10-14T05:20:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68380-transfer-of-loan-from-one-401k-plan-to-another/</loc>
  <lastmod>2021-10-14T03:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68379-asset-sale-limitation-under-section-4225a/</loc>
  <lastmod>2021-10-12T19:36:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68378-money-purchase-plan/</loc>
  <lastmod>2021-10-14T18:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68377-dual-employee/</loc>
  <lastmod>2021-10-12T18:20:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68376-rmd-owner-deceased-and-so-is-primary-beneficiary/</loc>
  <lastmod>2021-10-20T20:24:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68375-loan-should-of-been-defaulted/</loc>
  <lastmod>2021-10-14T10:32:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68374-single-member-plan-do-we-need-to-file-for-2020/</loc>
  <lastmod>2021-10-14T13:16:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68373-file-5500-without-audit-i-know-this-has-been-discussed-many-times-but/</loc>
  <lastmod>2021-10-20T14:40:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68372-20-hour-exclusion/</loc>
  <lastmod>2021-10-13T04:07:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68371-safe-harbor-contribution-deadline/</loc>
  <lastmod>2021-10-20T16:37:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68370-reasonable-rate-of-interest/</loc>
  <lastmod>2021-10-13T04:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68369-clawing-back-funds-contributed-erroneously-to-participants-for-many-years/</loc>
  <lastmod>2021-10-13T09:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68368-employer-used-ppp-money-to-pay-christmas-bonuses/</loc>
  <lastmod>2021-10-10T19:20:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68367-recordkeepers-who-work-with-marijuana-dispensaries/</loc>
  <lastmod>2021-10-11T15:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68366-safe-harbor-question/</loc>
  <lastmod>2021-10-10T04:14:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68365-plan-has-not-been-attended-for-years-what-to-do-to-bring-it-up-to-date/</loc>
  <lastmod>2021-10-12T15:37:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68364-setting-up-a-new-plan-for-2021-missed-the-sh-deadline-correct/</loc>
  <lastmod>2022-08-05T17:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68363-hurricane-ida-5500-relief/</loc>
  <lastmod>2021-10-11T20:42:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68362-termination-before-retirement/</loc>
  <lastmod>2021-10-12T00:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68361-401k-plan-foreign-spouse-no-ssn-or-tin/</loc>
  <lastmod>2021-10-11T18:06:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68360-hra-question/</loc>
  <lastmod>2021-10-11T13:41:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68359-encourage-retirees-to-take-a-lump-sum-distribution/</loc>
  <lastmod>2021-10-28T17:48:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68358-identifying-payment-event-under-409a/</loc>
  <lastmod>2021-11-01T22:11:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68357-3-year-cliff-vesting-still-allowed/</loc>
  <lastmod>2021-10-08T23:48:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68356-415-limit-failure-across-2-plans/</loc>
  <lastmod>2021-10-08T18:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68355-rmd-for-2020-was-suspended-when-is-first-rmd-due/</loc>
  <lastmod>2021-10-07T20:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68354-featured-jobs-pane/</loc>
  <lastmod>2021-10-08T12:43:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68353-retroactively-amending-for-4-safe-harbor/</loc>
  <lastmod>2021-10-07T20:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68352-why-are-health-care-plans-covered-under-erisa/</loc>
  <lastmod>2021-10-09T18:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68351-in-service-distribution-of-in-plan-roth-conversions-prior-to-age-59-12/</loc>
  <lastmod>2021-10-08T23:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68350-leaving-peo-starting-single-er-plan-what-happens-to-qaca/</loc>
  <lastmod>2021-10-08T14:50:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68349-top-heavy-contribution-requirement/</loc>
  <lastmod>2021-10-07T18:24:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68348-questionadvice-regarding-a-paper-on-erisa/</loc>
  <lastmod>2024-05-22T12:55:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68347-withdraw-401k-amount/</loc>
  <lastmod>2021-10-07T20:45:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68346-can-a-plans-tax-id-be-found-on-the-internet/</loc>
  <lastmod>2025-03-05T14:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68345-terminating-top-heavy-plan/</loc>
  <lastmod>2021-10-08T17:57:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68344-3-small-businesses/</loc>
  <lastmod>2021-10-08T16:42:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68343-form-5310-procedural-requirements-checklist/</loc>
  <lastmod>2021-10-07T21:05:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68342-projection-software/</loc>
  <lastmod>2021-10-06T17:09:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68341-eligibility-question/</loc>
  <lastmod>2021-10-06T15:36:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68340-termination-of-services-fee-from-plan-assets/</loc>
  <lastmod>2021-10-06T20:20:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68339-hardship-question/</loc>
  <lastmod>2021-10-08T18:47:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68338-co-lawyer-recommendations/</loc>
  <lastmod>2021-10-08T21:03:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68337-a-nickel-reappears/</loc>
  <lastmod>2021-10-06T18:37:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68336-multiple-entitiesownership-single-or-multiple-er-plan/</loc>
  <lastmod>2021-10-19T19:55:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68335-hurricane-ida-relief/</loc>
  <lastmod>2021-10-19T14:28:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68334-what-to-do-about-2020-5500s-when-co-b-bought-co-a-midyear-and-kept-the-same-401k-plan/</loc>
  <lastmod>2021-10-05T17:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68333-simple-cafeteria-plans/</loc>
  <lastmod>2021-10-06T16:46:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68332-cash-balance-interest-muslims/</loc>
  <lastmod>2021-10-06T18:12:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68331-late-filing-of-5558-notice-from-irs/</loc>
  <lastmod>2021-12-13T15:29:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68330-terminating-one-plan-to-open-another/</loc>
  <lastmod>2021-10-04T19:23:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68328-convert-grantor-trust-to-veba/</loc>
  <lastmod>2021-10-08T15:21:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68326-pension-amount-after-nra/</loc>
  <lastmod>2021-10-08T17:49:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68325-how-to-test-controlled-group-with-2-different-plans/</loc>
  <lastmod>2021-10-02T00:15:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68324-retro-amendment-to-increase-sh-match/</loc>
  <lastmod>2021-10-01T16:24:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68323-pooled-plan-added-immediate-payouts-with-expected-results/</loc>
  <lastmod>2021-10-07T04:30:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68322-amending-form-5500/</loc>
  <lastmod>2021-10-01T15:41:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68321-new-plan-no-contributions-in-first-year/</loc>
  <lastmod>2021-10-01T03:53:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68320-sh-401k-for-employees-under-a-cba/</loc>
  <lastmod>2021-10-05T00:31:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68319-minor-conflict-of-interest-question/</loc>
  <lastmod>2021-10-01T23:28:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68318-calculating-normal-cost-segment-rate-to-be-used/</loc>
  <lastmod>2021-09-30T13:35:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68317-missing-401-k-funds/</loc>
  <lastmod>2021-10-14T22:19:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68316-deceased-participants-beneficiary-may-be-under-a-conservatorship/</loc>
  <lastmod>2021-10-01T22:02:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68315-mp-plan-defined-groups-list-in-spd/</loc>
  <lastmod>2021-09-30T12:41:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68314-employerparticipating-employer/</loc>
  <lastmod>2021-09-30T15:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68313-300000-fine-5500ez/</loc>
  <lastmod>2021-09-29T02:20:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68312-vs-definition-of-compensation/</loc>
  <lastmod>2021-09-29T14:21:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68311-457b-death-taxation/</loc>
  <lastmod>2021-09-28T14:06:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68310-new-db-plan-now-for-2020/</loc>
  <lastmod>2021-09-27T18:53:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68309-overfunded-contributions/</loc>
  <lastmod>2021-09-29T12:55:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68308-looking-to-buy-db-plan-servicing-from-actuary/</loc>
  <lastmod>2021-09-27T21:59:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68307-calculating-415-limit-for-sp-with-qrp-allocations-401k/</loc>
  <lastmod>2021-09-29T18:52:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68306-is-this-a-funding-assumption-change-for-sb-purposes/</loc>
  <lastmod>2021-09-30T17:31:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68305-aspcomcast-issue-anyone-moderating-this-site-ever/</loc>
  <lastmod>2021-09-27T11:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68304-sorry-not-401k-but-figured-this-has-the-most-traffic-anyone-trying-to-use-relius-asp-today/</loc>
  <lastmod>2021-10-29T14:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68303-are-you-down-i-cant-get-into-asp/</loc>
  <lastmod>2021-09-27T11:13:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68302-delinquent-employer-contributions-to-hsa/</loc>
  <lastmod>2021-09-27T21:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68301-separate-ein-for-rabbi-trust/</loc>
  <lastmod>2024-11-23T02:28:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68300-150000-penalty/</loc>
  <lastmod>2021-09-29T14:30:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68299-change-in-plan-sponsorship/</loc>
  <lastmod>2021-09-27T22:36:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68298-401k-plan-is-irreparable/</loc>
  <lastmod>2021-09-29T13:41:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68297-fidelity-bond-new-plans/</loc>
  <lastmod>2021-09-24T20:37:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68296-deceased-participant-no-beneficiary-no-estate-and-plan-is-terminating/</loc>
  <lastmod>2021-10-27T04:44:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68295-five-year-period/</loc>
  <lastmod>2021-10-17T16:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68294-merging-safe-harbor-plans/</loc>
  <lastmod>2021-09-24T23:08:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68293-non-profit-organization/</loc>
  <lastmod>2021-09-27T23:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68292-waving-participation/</loc>
  <lastmod>2021-09-24T14:46:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68291-can-cost-of-fidelity-bond-be-assessed-to-plan/</loc>
  <lastmod>2021-09-23T13:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68290-what-is-tpa-exposure-for-reporting-late-deferrals-on-5500/</loc>
  <lastmod>2021-09-27T18:26:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68289-mistake-of-fact/</loc>
  <lastmod>2021-09-23T11:01:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68288-unresponsive-beneficiary/</loc>
  <lastmod>2021-09-23T21:11:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68287-solo-k-for-sole-proprietor-computation-of-contributions-for-proprietor-based-on-earned-income/</loc>
  <lastmod>2021-09-25T01:25:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68286-change-of-corporate-structure/</loc>
  <lastmod>2021-09-22T20:15:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68285-retroactive-amendment-to-exclude-hces/</loc>
  <lastmod>2021-09-22T18:55:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68284-workday-hr-software-set-up-for-dc-plan-options-for-415-limit/</loc>
  <lastmod>2021-09-22T20:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68283-charging-advisor-fees-to-accounts/</loc>
  <lastmod>2021-09-30T13:48:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68282-form-5500-and-conversion-from-single-employer-to-multiple-employer-plan/</loc>
  <lastmod>2021-09-22T20:40:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68281-deducting-more-than-415-limit-on-partners-1040/</loc>
  <lastmod>2021-09-22T23:39:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68280-required-minimum-distribution/</loc>
  <lastmod>2021-09-22T17:30:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68279-plan-rebalancing/</loc>
  <lastmod>2021-09-23T18:54:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68278-name-change/</loc>
  <lastmod>2021-09-22T10:59:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68277-adp-testing-question/</loc>
  <lastmod>2021-09-22T01:16:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68276-strange-question-day-5500-sf-reporting-question/</loc>
  <lastmod>2021-09-22T09:39:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68275-safe-harbor-plans-with-after-tax/</loc>
  <lastmod>2021-09-22T15:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68274-qdro-distribution-from-multiple-sources/</loc>
  <lastmod>2021-09-23T22:29:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68273-amendment-to-add-last-day-requirement/</loc>
  <lastmod>2021-09-24T20:21:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68272-dfvcp-with-one-missed-filing/</loc>
  <lastmod>2021-09-23T11:26:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68271-part-time-employees/</loc>
  <lastmod>2021-09-21T13:59:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68270-which-mutual-fund-providers-furnish-prospectuses-in-spanish/</loc>
  <lastmod>2021-09-21T18:09:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68269-cash-balance-questions/</loc>
  <lastmod>2021-09-22T00:12:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68268-self-insured-mewas/</loc>
  <lastmod>2021-09-28T15:39:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68267-cycle-3-discretionary-match-communication/</loc>
  <lastmod>2021-09-28T22:03:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68266-are-late-deposits-of-deferrals-considered-an-operational-error/</loc>
  <lastmod>2021-09-21T20:14:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68265-ppa-credit-balance-elections-through-email/</loc>
  <lastmod>2021-09-20T16:39:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68264-can-i-set-up-a-db-plan-for-2020-for-sole-prop-off-calendar-plan/</loc>
  <lastmod>2021-09-21T22:06:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68263-plan-sponsorname-change-after-pye-date-of-5500/</loc>
  <lastmod>2021-09-20T00:45:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68262-employer-returned-401k-forfeiture-can-i-put-it-back-into-an-ira/</loc>
  <lastmod>2021-09-21T13:16:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68261-re-hired-employee-question/</loc>
  <lastmod>2021-09-17T20:53:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68260-qualifying-court-order-to-divide-army-national-guard-future-pension-benefit/</loc>
  <lastmod>2021-09-22T22:16:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68259-assumption-of-sponsorship-to-do-items/</loc>
  <lastmod>2021-09-17T17:54:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68258-options-for-defaulted-loan/</loc>
  <lastmod>2021-09-20T20:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68257-cares-act-repayment/</loc>
  <lastmod>2021-09-17T13:57:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68256-restricted-distributions/</loc>
  <lastmod>2021-09-21T17:04:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68255-how-to-get-copy-of-husbands-original-private-pension-document-pension-office-not-trustworthy/</loc>
  <lastmod>2021-09-24T04:43:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68254-retired-partipant-remarries-then-dies-alternate-payeeex-wive-preceeded-participants-death/</loc>
  <lastmod>2021-09-26T11:10:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68253-what-company-provides-1095-in-a-merger/</loc>
  <lastmod>2021-09-20T18:00:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68252-one-company-that-wants-to-merge-two-401k-plans/</loc>
  <lastmod>2021-10-07T13:28:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68251-participant-divorces-spousealternate-payee-and-thereafter-remarries-spousealternate-payee-qdro-necessary/</loc>
  <lastmod>2021-09-21T03:35:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68250-qjsa-spousal-consent-and-haiti/</loc>
  <lastmod>2021-09-17T20:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68249-rmd-and-cash-value-of-life-insurance/</loc>
  <lastmod>2021-09-17T13:26:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68248-non-cooperative-participants-in-a-terminating-db-plan-with-5000/</loc>
  <lastmod>2021-09-20T15:04:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68247-mandatory-withholding-requirement-floor/</loc>
  <lastmod>2021-09-16T19:30:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/68246-covid-distribution-processed-without-trustee-authorization/</loc>
  <lastmod>2021-09-16T15:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
