<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/4947-another-safe-harbor-question/</loc>
  <lastmod>2000-04-21T03:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4946-safe-harbor-401k-matching-contributions/</loc>
  <lastmod>2000-04-21T01:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4945-which-governmental-employers-can-maintain-401k-plans-irs-ruling-ado/</loc>
  <lastmod>2000-04-19T22:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4944-402g-violation-deadline/</loc>
  <lastmod>2000-04-19T01:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4943-rights-to-plan-documents/</loc>
  <lastmod>2001-12-18T20:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4942-eligible-rollover-distribution-and-rolling-in-to-the-same-employers-p/</loc>
  <lastmod>2000-04-16T21:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4941-does-anyone-have-a-sample-participant-notice-announcing-the-adoption-o/</loc>
  <lastmod>2000-04-14T22:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4940-contribution-limit/</loc>
  <lastmod>2000-04-14T21:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4939-can-plan-be-amended-to-raise-the-normal-retirement-age-applies-only-t/</loc>
  <lastmod>2000-12-22T20:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4938-participant-vesting-in-mergers-and-same-desk-rules-very-odd-set-of-hap/</loc>
  <lastmod>2002-02-01T02:02:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4937-1000-hour-rule/</loc>
  <lastmod>2000-04-12T19:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4936-aggregate-limit-using-multiple-use-test/</loc>
  <lastmod>2000-04-12T13:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4935-2-and-%C2%BD-month-distribution-period-for-excess-contributions/</loc>
  <lastmod>2000-04-11T21:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4934-participant-directed-investment-elections-for-terminated-participants/</loc>
  <lastmod>2000-04-11T03:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4933-is-a-participant-eligible-for-a-distribution-if-he-terminates-but-resu/</loc>
  <lastmod>2000-12-05T13:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4932-participation-rates-by-industry/</loc>
  <lastmod>2000-04-10T23:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4931-if-a-plan-permits-loans-can-the-loan-be-taken-from-the-401k-match/</loc>
  <lastmod>2000-04-10T23:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4930-how-is-deductibility-determined-how-is-compensation-for-deductibility/</loc>
  <lastmod>2000-04-10T17:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4929-adp-test-and-statutory-exclusions/</loc>
  <lastmod>2000-04-10T13:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4928-pre-1997-method-for-distributing-excess-contributions-from-a-failed-ad/</loc>
  <lastmod>2000-04-10T13:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4927-which-year-gets-the-deferrals-when-a-payroll-period-is-split-between-y/</loc>
  <lastmod>2000-04-09T19:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4926-what-should-be-done-with-a-dividend-that-posts-after-complete-asset-tr/</loc>
  <lastmod>2000-04-09T19:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4925-reporting-of-excess-contribution/</loc>
  <lastmod>2000-04-09T19:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4924-top-heavy-and-mandatory-aggregation/</loc>
  <lastmod>2000-04-08T00:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4923-investment-expense-reimbursible/</loc>
  <lastmod>2000-04-07T22:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4922-different-investment-options-for-controlled-group-plan/</loc>
  <lastmod>2000-04-07T17:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4921-is-a-sign-on-bonus-plan-compensation/</loc>
  <lastmod>2000-04-06T23:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4920-refund-of-excess-contributions/</loc>
  <lastmod>2000-04-06T01:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4919-sponsor-reimbursement-of-investment-expenses/</loc>
  <lastmod>2000-04-04T22:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4918-limitation-year-non-calendar-year-plans/</loc>
  <lastmod>2000-04-04T17:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4917-are-deferrals-in-excess-of-plans-limit-counted-in-adp-testing/</loc>
  <lastmod>2000-04-03T20:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4916-regarding-return-of-exces-distributions-when-would-2-12-months-after/</loc>
  <lastmod>2000-04-01T01:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4915-can-a-401k-plan-be-amended-to-change-the-requirements-for-hardship-w/</loc>
  <lastmod>2000-04-01T01:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4914-what-are-safe-harbor-notice-requirements-for-brand-new-plan-but-not-n/</loc>
  <lastmod>2000-03-31T22:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4913-a-participant-with-an-outstanding-loan-files-for-bankruptcy-and-the-pl/</loc>
  <lastmod>2000-10-13T19:13:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4912-how-is-a-rollover-counted-for-top-heavy-purposes-when-an-employee-choo/</loc>
  <lastmod>2002-09-18T18:50:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4911-minimum-participation-requirements-how-to-treat-rehired-employees-who/</loc>
  <lastmod>2000-07-14T00:19:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4910-what-should-be-done-with-match-associated-with-excess-contributions-wh/</loc>
  <lastmod>2000-03-30T21:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4909-regarding-return-of-exces-distributions-when-would-2-12-months-after/</loc>
  <lastmod>2000-03-30T18:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4908-mechanics-of-funding-deferrals-of-partners-in-a-partnership-law-firm/</loc>
  <lastmod>2001-05-08T23:21:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4907-any-one-heard-of-an-internet-based-401k-plan-that-any-company-can-ad/</loc>
  <lastmod>2000-03-29T22:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4906-what-are-owners-options-for-starting-a-new-plan-after-shutting-down-o/</loc>
  <lastmod>2000-03-29T22:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4905-loan-from-a-terminated-401k-plan/</loc>
  <lastmod>2000-03-29T00:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4904-late-deposits-new-dol-program/</loc>
  <lastmod>2000-03-29T00:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4903-411d6-cutback-to-amend-plan-that-allowed-immediate-distributions-o/</loc>
  <lastmod>2002-03-28T22:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4902-elapsed-time-vs-actual-method/</loc>
  <lastmod>2001-04-18T16:21:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4901-clarification-of-sec-3401a-wages/</loc>
  <lastmod>2000-03-28T00:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4900-correct-matching-schedule/</loc>
  <lastmod>2000-03-27T23:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4899-top-heaviness-for-small-startups/</loc>
  <lastmod>2000-03-27T05:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4898-correction-of-1099s-and-1096/</loc>
  <lastmod>2000-03-24T23:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4897-402glimits-small-distributions/</loc>
  <lastmod>2000-03-24T22:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4896-in-service-withdrawal-with-a-loan/</loc>
  <lastmod>2000-03-24T20:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4895-naming-minor-as-primary-beneficiary/</loc>
  <lastmod>2000-03-23T14:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4894-top-paid-group/</loc>
  <lastmod>2000-03-22T21:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4893-privately-held-company-stock-as-a-match/</loc>
  <lastmod>2000-03-22T20:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4892-co-mingling-before-tax-money-with-after-tax-money-in-a-conduit-ira/</loc>
  <lastmod>2000-03-22T04:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4891-late-employer-contribution/</loc>
  <lastmod>2000-03-22T04:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4890-deferrals-not-withheld-according-to-participants-election/</loc>
  <lastmod>2000-03-22T01:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4889-changing-company-match-during-plan-year/</loc>
  <lastmod>2000-03-21T23:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4888-deferral-question/</loc>
  <lastmod>2000-03-21T22:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4887-recharacterization-of-excess-contributions-as-missed-matching-contribu/</loc>
  <lastmod>2000-03-21T18:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4886-how-are-top-heavy-testing-and-410b-testing-coordinated/</loc>
  <lastmod>2003-01-27T18:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4885-corporate-trusteeship-versus-self-trusteeship-ramifications-of-both/</loc>
  <lastmod>2000-03-21T03:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4884-effect-of-contributions-to-a-simple-and-a-401k/</loc>
  <lastmod>2000-03-21T02:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4883-participant-loan-secured-by-real-property-and-deemed-distributions/</loc>
  <lastmod>2000-03-20T22:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4882-415-excess-suspense-account/</loc>
  <lastmod>2000-03-20T20:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4881-severance-pay-eligible-for-deferral/</loc>
  <lastmod>2000-03-20T07:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4880-can-llc-be-adopting-employer-of-c-corp-plan/</loc>
  <lastmod>2000-03-20T15:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4879-misplaced-contributions/</loc>
  <lastmod>2000-03-19T07:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4878-1099-r-and-the-hardship-withdrawal/</loc>
  <lastmod>2000-03-17T22:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4877-terminating-k-plan-lump-sum-distribution/</loc>
  <lastmod>2000-03-17T20:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4876-participant-loan/</loc>
  <lastmod>2000-03-17T20:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4875-last-day-rule-for-match/</loc>
  <lastmod>2000-03-17T20:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4874-ooops-missed-the-march-15th-deadline-for-return-of-excess-deferral/</loc>
  <lastmod>2000-03-17T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4873-415-violation-correction-and-excise-tax/</loc>
  <lastmod>2000-03-17T15:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4872-is-employee-in-the-adp-test/</loc>
  <lastmod>2000-03-17T15:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4871-rollover-or-transfer-from-uk-money-purchase-scheme/</loc>
  <lastmod>2000-03-16T23:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4870-401k-safe-harbor-with-integrated-discretionary-contribution/</loc>
  <lastmod>2000-03-16T21:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4869-can-participants-be-charged-a-distribution-fee-upon-leaving-the-plan/</loc>
  <lastmod>2000-03-16T21:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4868-eligibiility-requirement-of-less-than-one-year-hours-requirement-r/</loc>
  <lastmod>2000-03-16T07:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4867-hardship-distribution-vs-in-service-withdrawal/</loc>
  <lastmod>2000-03-16T16:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4866-hce-compensation-from-aquired-company/</loc>
  <lastmod>2000-03-15T20:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4865-25-of-pay-limit/</loc>
  <lastmod>2000-03-15T18:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4864-can-a-money-purchase-pension-plan-be-restated-as-profit-sharing-401k/</loc>
  <lastmod>2000-03-15T14:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4863-employer-contribution-for-surrender-charges/</loc>
  <lastmod>2000-03-15T08:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4862-beneficiary-options/</loc>
  <lastmod>2000-03-15T01:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4861-real-world-real-problem-real-ugly/</loc>
  <lastmod>2000-03-14T14:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4860-frozen-annuity-valuations/</loc>
  <lastmod>2000-03-13T22:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4859-correction-or-corrective-distributions-of-excess-aggregate-contributio/</loc>
  <lastmod>2000-03-13T18:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4858-unsolicited-spam-mail-from-pension-one-source/</loc>
  <lastmod>2000-03-12T17:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4857-employee-goes-from-hourly-to-salaried-with-same-employer-leaving-balan/</loc>
  <lastmod>2000-10-10T21:23:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4856-fiduciary-liability-for-third-party-advice-on-post-retirement-planning/</loc>
  <lastmod>2000-03-10T23:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4855-required-notices-for-benefit-distribution/</loc>
  <lastmod>2000-03-10T21:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4854-401k-profit-sharing-plan-contribution/</loc>
  <lastmod>2000-03-10T20:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4853-correction-or-corrective-distribution-when-matching-contribution-not-y/</loc>
  <lastmod>2000-03-10T18:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4852-different-treatment-of-highly-and-nonhighly-compensated-employees/</loc>
  <lastmod>2000-03-10T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4851-application-of-section-415-limits-when-employer-is-dissolved-and-new-c/</loc>
  <lastmod>2000-03-09T20:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4850-when-an-employee-passes-an-entry-date-while-out-on-workmens-compensat/</loc>
  <lastmod>2000-03-09T20:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4849-determination-letters/</loc>
  <lastmod>2000-03-09T20:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4848-simple-ira-and-401k-ps-plans/</loc>
  <lastmod>2000-03-09T18:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4847-tips-on-surviving-a-401k-audit/</loc>
  <lastmod>2000-03-09T14:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4846-need-actual-example-of-a-defined-contribution-plan-in-a-collective-bar/</loc>
  <lastmod>2000-03-09T05:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4845-return-of-contributions/</loc>
  <lastmod>2000-03-08T22:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4844-coversion-of-simple-401k-to-safe-harbor-401k/</loc>
  <lastmod>2000-03-08T16:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4843-what-to-do-with-a-401k-after-you-change-jobs/</loc>
  <lastmod>2000-03-08T14:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4842-more-irc-404-deductibility-questions/</loc>
  <lastmod>2000-03-08T00:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4841-safeharbor-adoption-sponsor-mergers/</loc>
  <lastmod>2000-03-07T22:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4840-401k-vs-403b/</loc>
  <lastmod>2000-03-07T16:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4839-does-anyone-know-what-discrimination-testing-is-required-for-tsa-plans/</loc>
  <lastmod>2000-03-07T14:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4838-payout-of-participants-with-balance/</loc>
  <lastmod>2009-07-23T22:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4837-overfunding-safe-harbor-contribution-can-use-classify-as-mistake/</loc>
  <lastmod>2000-03-07T01:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4836-prior-year-testing-for-the-99-year/</loc>
  <lastmod>2000-03-06T22:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4835-definition-of-hce-when-plan-sponsor-acquires-an-existing-business/</loc>
  <lastmod>2000-03-06T16:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4834-can-a-partner-have-a-separation-from-service/</loc>
  <lastmod>2000-03-04T22:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4833-puerto-rico-participants/</loc>
  <lastmod>2004-08-31T16:50:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4832-correcting-accounting-investment-errors/</loc>
  <lastmod>2000-03-03T23:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4831-top-heavy-compensation/</loc>
  <lastmod>2000-03-03T21:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4830-amending-to-provide-a-safe-harbor-match/</loc>
  <lastmod>2000-03-03T17:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4829-correcting-1099s/</loc>
  <lastmod>2000-03-03T00:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4828-anything-new-and-what-has-been-your-practice-regarding-deferrals-and-m/</loc>
  <lastmod>2000-03-02T23:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4827-insurance-in-401k-plans/</loc>
  <lastmod>2000-03-02T20:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4826-top-heavy-aggregation/</loc>
  <lastmod>2000-03-02T07:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4825-bank-trustee/</loc>
  <lastmod>2000-03-02T07:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4824-testing-after-sale/</loc>
  <lastmod>2000-03-02T17:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4823-compensation-to-use-in-adp-test/</loc>
  <lastmod>2000-03-02T14:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4822-deductibility-limit-under-section-404/</loc>
  <lastmod>2000-03-02T12:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4821-forfeiting-related-match-when-the-adp-test-fails/</loc>
  <lastmod>2000-03-02T00:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4820-loan-repayment/</loc>
  <lastmod>2000-03-02T00:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4819-did-definition-of-earned-income-change-recently/</loc>
  <lastmod>2000-03-01T21:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4818-confusion-on-adp-refunds/</loc>
  <lastmod>2000-03-01T21:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4817-early-entry-deferrals1-yr-wait-for-match/</loc>
  <lastmod>2017-03-16T14:28:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4816-new-statutory-exclusion-regulations-for-adpacp-testing/</loc>
  <lastmod>2000-03-01T07:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4815-ps-forfeitures-annual-limits/</loc>
  <lastmod>2000-03-01T14:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4814-who-is-responsible-for-top-heavy-testing/</loc>
  <lastmod>2000-03-01T16:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4813-amending-plan-for-early-eligibility/</loc>
  <lastmod>2000-03-01T15:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4812-top-heavy-early-participation-in-401k-feature/</loc>
  <lastmod>2000-03-01T05:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4811-allocation-of-small-forfeiture-amounts/</loc>
  <lastmod>2000-03-01T05:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4810-may-a-participant-in-a-401k-purchase-covered-calls/</loc>
  <lastmod>2000-03-01T05:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4809-deferring-before-eligible/</loc>
  <lastmod>2009-08-21T20:20:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4808-statistics-on-negative-enrollments/</loc>
  <lastmod>2000-02-29T23:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4807-late-contribution-of-deferrals/</loc>
  <lastmod>2000-02-29T22:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4806-quantech-43-testing-issues-unconfirmed-transactions/</loc>
  <lastmod>2000-02-29T14:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4805-top-heavy-compensation-when-a-union-employee-changes-to-non-union-stat/</loc>
  <lastmod>2000-02-29T03:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4804-adp-acp-testing-excluding-under-1-year-of-service-and-under-age/</loc>
  <lastmod>2000-02-28T14:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4803-using-different-comp-numbers-for-deferral-and-match/</loc>
  <lastmod>2000-02-25T21:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4802-procedure-for-elective-deferrals-for-leased-employees/</loc>
  <lastmod>2000-02-25T07:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4801-roi-on-increasing-401kparticipation/</loc>
  <lastmod>2000-02-25T05:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4800-does-your-company-charge-participants-an-administrative-fee-for-loans/</loc>
  <lastmod>2000-02-25T04:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4799-top-heavy-early-eligibility/</loc>
  <lastmod>2000-02-24T23:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4798-rollover-assets-and-new-plan-rules/</loc>
  <lastmod>2000-02-24T22:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4796-excluding-certain-hces-from-3-safe-harbor-contribution/</loc>
  <lastmod>2000-02-24T17:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4795-not-getting-the-full-benefit-of-a-match-true-up-provisions/</loc>
  <lastmod>2000-02-24T14:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4794-hce-exclusion-in-401k-plan/</loc>
  <lastmod>2000-02-24T14:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4793-401k-plans-compensation-and-limits/</loc>
  <lastmod>2000-02-24T01:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4792-can-payments-made-after-termination-of-employment-severance-disabili/</loc>
  <lastmod>2001-04-16T20:24:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4791-multiple-use-testing/</loc>
  <lastmod>2000-02-23T16:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4790-eligible-employee-mistakenly-excluded-from-making-contrbutions/</loc>
  <lastmod>2000-02-23T01:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4789-adpacp-test-question/</loc>
  <lastmod>2000-02-22T21:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4788-is-it-permissible-to-net-matching-contributions-for-415-limits/</loc>
  <lastmod>2000-02-22T21:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4787-employer-matching-contributions-used-as-top-heavy-minimums/</loc>
  <lastmod>2000-02-22T20:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4786-401k-plansarsep-testing/</loc>
  <lastmod>2000-02-22T14:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4785-reimbursement-of-plan-expenses/</loc>
  <lastmod>2000-02-21T21:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4784-can-an-employer-change-discretionary-match/</loc>
  <lastmod>2000-02-21T07:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4783-different-rates-of-match-conditioned-upon-where-participant-directs-hi/</loc>
  <lastmod>2000-02-21T17:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4782-amend-plan-to-delay-payment-to-terminee/</loc>
  <lastmod>2000-02-19T06:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4781-deduction-for-contributions-sec-404/</loc>
  <lastmod>2000-02-18T21:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4780-joint-and-survivorspousal-consent/</loc>
  <lastmod>2000-02-18T20:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4779-irs-levy-on-401-k-plan/</loc>
  <lastmod>2009-01-08T13:51:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4778-sar/</loc>
  <lastmod>2000-02-18T05:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4777-contributions-2-employers-401k-plans-and-keogh/</loc>
  <lastmod>2000-02-18T05:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4776-incorrect-match-refund-timing/</loc>
  <lastmod>2000-02-18T01:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4775-stock-distribution-and-beneficiary-basis-from-401k-plan/</loc>
  <lastmod>2000-02-17T23:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4774-plain-language-prospectuses-for-401kinvestments/</loc>
  <lastmod>2000-02-17T22:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4773-top-heavy-test-fiscal-yr-amending-to-calendar-year/</loc>
  <lastmod>2000-02-17T00:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4772-short-plan-year-adpacp-testing/</loc>
  <lastmod>2000-02-16T03:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4771-how-do-we-determine-hces-in-a-spinnoff-company/</loc>
  <lastmod>2000-02-16T03:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4770-assumed-3-deferrals/</loc>
  <lastmod>2000-02-16T03:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4769-exception-to-the-same-desk-rule/</loc>
  <lastmod>2000-02-16T03:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4768-peos/</loc>
  <lastmod>2000-02-16T02:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4767-5500-never-filed/</loc>
  <lastmod>2000-02-16T01:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4766-employer-ability-to-change-discretionary-match/</loc>
  <lastmod>2000-02-16T01:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4765-canadian-employee-working-in-us/</loc>
  <lastmod>2000-02-12T07:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4764-match-forf-in-acp-test/</loc>
  <lastmod>2000-02-12T18:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4763-irs-notice-2000-11/</loc>
  <lastmod>2000-02-12T14:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4762-failure-to-timely-remit-salary-deferrals-to-plan/</loc>
  <lastmod>2000-02-11T07:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4761-whether-the-substantially-level-repayment-requirement-in-i/</loc>
  <lastmod>2000-02-11T07:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4760-emloyed-by-two-employers-and-two-different-plans-in-one-year/</loc>
  <lastmod>2000-02-11T07:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4759-401-k-loans/</loc>
  <lastmod>2000-02-11T03:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4758-can-restructuring-for-eligibility-be-done-for-acp-testing-purposes-or/</loc>
  <lastmod>2000-02-10T21:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4757-3-part-organization-with-a-401k-is-no-longer-part-of-a-controlled-gr/</loc>
  <lastmod>2000-02-10T00:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4756-eins-and-1099s/</loc>
  <lastmod>2000-02-09T21:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4755-vesting-for-transferred-employees/</loc>
  <lastmod>2001-09-14T16:48:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4754-top-paid-group-election-and-hcfe-is-the-following-correct/</loc>
  <lastmod>2000-02-09T14:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4753-paricipant-loan-for-a-deceased-participant/</loc>
  <lastmod>2000-02-09T00:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4752-prohibited-transactions-within-a-401k-plan/</loc>
  <lastmod>2000-02-08T15:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4751-disability-payments-as-plan-income/</loc>
  <lastmod>2000-02-08T12:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4750-form-5500-for-2000/</loc>
  <lastmod>2000-02-08T05:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4749-survey-of-match-arrangements/</loc>
  <lastmod>2002-08-23T23:36:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4748-named-fiduciary-vs-directed-ttee/</loc>
  <lastmod>2002-10-28T17:34:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4747-1999-1099-r-loans/</loc>
  <lastmod>2000-02-07T20:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4746-plans-merging/</loc>
  <lastmod>2000-02-07T14:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4745-designed-based-coverage/</loc>
  <lastmod>2000-02-07T14:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4744-amount-of-match-reduced-by-profit-sharing-contribution/</loc>
  <lastmod>2000-02-07T14:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4743-elect-out-of-401kplan/</loc>
  <lastmod>2000-02-07T02:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4742-how-to-report-excess-contributions-to-irs/</loc>
  <lastmod>2000-02-05T18:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4741-negative-election-enrollment/</loc>
  <lastmod>2000-02-05T01:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4740-401k-communication/</loc>
  <lastmod>2000-02-05T01:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4739-daily-valuation-what-is-it/</loc>
  <lastmod>2000-02-04T20:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4738-hce-issues-when-is-hcfe-important-does-an-hce-become-an-nhce-in-so/</loc>
  <lastmod>2000-02-04T18:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4737-accepting-403-b-money-into-a-401-k-plan/</loc>
  <lastmod>2000-02-03T15:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4736-safe-harbor-3-contribution/</loc>
  <lastmod>2000-02-03T03:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4735-single-brokerage-account-for-mppp-and-401k-plan/</loc>
  <lastmod>2000-02-02T23:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4734-small-employer-plan-statistics/</loc>
  <lastmod>2000-02-02T22:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4733-during-blackout-period-for-trusteerecordkeeper-conversion-what-shoul/</loc>
  <lastmod>2000-02-02T21:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4732-otherwise-excludible-employees-plan-entry-dates/</loc>
  <lastmod>2000-02-02T01:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4731-changing-funds/</loc>
  <lastmod>2000-02-02T07:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4730-401kps-product-ideas-for-15-30-ees/</loc>
  <lastmod>2000-02-02T01:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4729-top-paid-group-election/</loc>
  <lastmod>2000-02-01T21:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4728-401k-payroll-deductions-and-employer-match/</loc>
  <lastmod>2000-02-01T06:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4727-1999-5500-forms/</loc>
  <lastmod>2000-01-31T18:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4726-remedial-amendment-periodrev-proc-2000-20/</loc>
  <lastmod>2000-01-31T15:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4725-forfeitures-of-terminated-plan/</loc>
  <lastmod>2000-01-29T17:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4724-electronic-payment-of-withheld-taxes/</loc>
  <lastmod>2000-01-29T15:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4723-can-deferrals-be-accepted-by-a-plan-after-participant-terminates-emplo/</loc>
  <lastmod>2000-01-28T18:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4722-411d6-change-of-timing-of-a-distribution/</loc>
  <lastmod>2000-01-28T14:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4721-forfeiture-of-related-matching-contribution-for-nhce/</loc>
  <lastmod>2000-01-27T14:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4720-how-to-check-with-irs-if-5500-ez-was-filed/</loc>
  <lastmod>2000-01-26T23:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4719-401k-and-creditors/</loc>
  <lastmod>2000-01-26T21:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4718-sample-true-up-provision-for-matching-contributions/</loc>
  <lastmod>2001-04-04T15:48:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4717-class-exclusions-permitted-in-safe-harbor-401k-plan/</loc>
  <lastmod>2000-01-26T07:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4716-discretionary-matching-contributions-can-they-be-changed-once-set-by/</loc>
  <lastmod>2000-01-26T17:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4715-billing-participants/</loc>
  <lastmod>2000-01-26T01:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4714-safe-harbor-nonelective-in-integrated-plan/</loc>
  <lastmod>2000-01-25T14:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4713-proxy-voting/</loc>
  <lastmod>2000-01-25T01:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4712-are-contributions-tofor-ineligible-employees-included-in-adp-and-acp/</loc>
  <lastmod>2000-01-25T01:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4711-rev-proc-2000-6/</loc>
  <lastmod>2000-01-24T07:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4710-requirements-on-401k-statements/</loc>
  <lastmod>2000-01-23T18:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4709-plan-participant-getting-divorced/</loc>
  <lastmod>2000-11-12T09:31:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4708-employee-irrevocable-election-not-to-participate-hypothetical-questi/</loc>
  <lastmod>2000-08-29T12:52:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4707-failed-adp-making-corrective-distribution-of-deferral-how-do-i-handle/</loc>
  <lastmod>2000-01-21T07:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4706-1999-adpacp-testing/</loc>
  <lastmod>2000-01-21T07:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4705-converting-new-plans-to-tpas-prototype/</loc>
  <lastmod>2000-01-21T18:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4704-safe-harbor-401k-rules-for-2000/</loc>
  <lastmod>2000-01-21T01:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4703-pay-back-on-loan-not-required/</loc>
  <lastmod>2000-01-21T00:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4702-revenue-procedure-94-22/</loc>
  <lastmod>2000-01-21T00:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4701-my-company-has-a-401k-plan-our-new-owner-a-corp-does-not-have-or-wa/</loc>
  <lastmod>2000-01-20T20:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4700-llc-guaranteed-payments-401k-deferrals-from/</loc>
  <lastmod>2000-01-20T20:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4699-may-a-plan-be-amended-to-require-401k-contributions-as-a-condition-o/</loc>
  <lastmod>2000-01-20T03:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4698-401k-matching-formula/</loc>
  <lastmod>2000-12-18T22:40:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4697-profit-sharing-allocation-by-profit-center/</loc>
  <lastmod>2000-01-19T15:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4696-bazessi-users-system/</loc>
  <lastmod>2000-01-18T03:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4695-ability-of-emplouer-to-rescind-its-notice-of-discontinuance-under-a-gi/</loc>
  <lastmod>2000-01-15T06:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4694-employee-insures-spouse-for-life-ins-divorcethen-spouse-dies-six-da/</loc>
  <lastmod>2000-01-15T06:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4693-which-plan-should-i-integrate-with-social-security/</loc>
  <lastmod>2000-01-15T01:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4692-1099-r-question/</loc>
  <lastmod>2000-01-15T00:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4691-is-trustee-required-to-report-interest-on-1098-form/</loc>
  <lastmod>2016-02-03T11:41:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4690-inclusionexclusion-of-hces-in-safe-harbor-k-plan/</loc>
  <lastmod>2000-01-14T14:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4689-terminating-plan/</loc>
  <lastmod>2000-01-13T16:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4688-sep-existing-with-401k/</loc>
  <lastmod>2000-01-13T14:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4687-comp-used-for-safe-harbor-non-elective-contrib/</loc>
  <lastmod>2000-01-13T06:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4686-loans-from-401k/</loc>
  <lastmod>2000-01-13T05:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4685-merger-of-plans/</loc>
  <lastmod>2000-01-12T15:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4684-compensation-definition-for-determining-hces-and-adp-testing/</loc>
  <lastmod>2000-01-12T14:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4683-fees-for-self-directed-accounts/</loc>
  <lastmod>2000-01-12T03:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4682-giving-investment-advice-to-participants-in-401k-plans/</loc>
  <lastmod>2000-01-12T03:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4681-401k/</loc>
  <lastmod>2000-01-12T03:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4680-frequency-of-participant-hardship-distributions/</loc>
  <lastmod>2000-01-11T23:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4679-401k-safe-harbor-plan-language/</loc>
  <lastmod>2000-01-11T16:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4678-notice-2000-3-official-version/</loc>
  <lastmod>2000-01-11T02:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4677-415-limit-for-employee-of-multiple-employers/</loc>
  <lastmod>2000-01-10T18:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4676-different-levels-of-matching-contributions/</loc>
  <lastmod>2000-08-24T19:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4675-irs-guidance-on-safe-harbor-401ks/</loc>
  <lastmod>2000-01-08T18:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4674-questions-re-2000-3/</loc>
  <lastmod>2000-01-08T17:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4673-disqualification-for-failure-to-file-5500/</loc>
  <lastmod>2000-01-08T01:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4672-conversion-plans-adding-401km-provisions/</loc>
  <lastmod>2000-01-07T18:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4671-can-an-exsisting-profit-sharing-plan-amend-to-a-safe-harbor-401k-or/</loc>
  <lastmod>2021-08-19T18:09:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4670-employer-bonus-through-payroll/</loc>
  <lastmod>2000-01-07T17:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4669-who-is-entitled-to-money-earned-from-a-correction-of-a-mistake/</loc>
  <lastmod>2000-01-07T17:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4668-profit-sharing-plan-that-has-not-been-funded-in-three-years/</loc>
  <lastmod>2000-01-06T16:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4667-adpacp-testing-when-liberal-eligibility-requirements-are-provided-for/</loc>
  <lastmod>2000-01-06T14:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4666-distribution-while-still-employed/</loc>
  <lastmod>2000-01-06T14:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4665-non-qualified-401k-top-hat-plan/</loc>
  <lastmod>2000-01-06T08:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4664-401k-and-third-party-administrators/</loc>
  <lastmod>2000-01-05T23:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4663-401k-employer-requirements-for-sending-money-to-investment-company/</loc>
  <lastmod>2000-01-05T14:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4662-llc-member-and-maximum-percentage-funding/</loc>
  <lastmod>1999-12-31T21:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4661-when-do-deferrals-of-partners-in-a-partnership-or-llc-need-to-be-funde/</loc>
  <lastmod>1999-12-31T02:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4660-investment-losses-corrective-distributions-and-form-1099-r/</loc>
  <lastmod>1999-12-31T01:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4659-safe-harbor-3-non-elective-401k-deduction-limits/</loc>
  <lastmod>2003-02-24T21:32:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4658-another-deduction-question/</loc>
  <lastmod>1999-12-30T23:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4657-404a3-deduction-limitation/</loc>
  <lastmod>1999-12-30T23:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4656-forfeiture-of-employer-contributions-because-of-415-failure-must-ea/</loc>
  <lastmod>1999-12-30T07:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4655-prospectus-delivery/</loc>
  <lastmod>2001-04-13T19:37:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4654-any-good-article-on-multiple-testing-failures/</loc>
  <lastmod>1999-12-30T00:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4653-inclusion-of-consultant/</loc>
  <lastmod>1999-12-30T04:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4652-starting-a-401k-this-late-in-the-year/</loc>
  <lastmod>1999-12-29T06:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4651-spin-off-of-401k-assets/</loc>
  <lastmod>1999-12-29T05:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4650-does-anyone-have-a-good-checklist-of-things-to-ask-the-client-for-when/</loc>
  <lastmod>1999-12-29T01:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4649-adpacp-testing-prior-vs-current/</loc>
  <lastmod>1999-12-28T20:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4648-can-73-year-old-make-elective-deferrals/</loc>
  <lastmod>1999-12-28T18:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4647-distribution-due-to-termination/</loc>
  <lastmod>1999-12-27T18:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4646-safe-harbor-401k-and-500-hour-requirement/</loc>
  <lastmod>1999-12-27T04:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4645-employer-contributions/</loc>
  <lastmod>1999-12-23T21:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4644-what-is-the-irs-reg-that-states-that-a-spun-off-company-can-not-buy-sh/</loc>
  <lastmod>1999-12-22T18:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4643-401k-max/</loc>
  <lastmod>1999-12-22T14:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4642-plan-spin-off-employee-doesnt-want-his-plan-balance-spun-off-to-new/</loc>
  <lastmod>1999-12-21T23:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4641-prior-year-adp-and-current-year-acp/</loc>
  <lastmod>1999-12-21T14:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4640-can-match-contributions-for-the-1999-plan-year-be-reduced-prior-to-the/</loc>
  <lastmod>1999-12-21T04:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4639-ok-for-participant-to-designate-his-fraternity-as-the-beneficiary-of-h/</loc>
  <lastmod>1999-12-20T18:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4638-amendments/</loc>
  <lastmod>1999-12-20T15:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4637-can-associated-match-not-be-forfeited-if-return-of-excess-aggregate-co/</loc>
  <lastmod>1999-12-20T14:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4636-does-this-plan-have-an-impermissible-hardship-provision-and-if-so-wha/</loc>
  <lastmod>1999-12-20T14:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4635-extended-restatement-deadline/</loc>
  <lastmod>1999-12-18T00:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4634-cover-call-writing-in-qualified-plan/</loc>
  <lastmod>1999-12-17T23:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4633-qnecs-under-a-davis-bacon-prevailing-wage-plan/</loc>
  <lastmod>1999-12-17T18:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4632-self-directed-brokerage/</loc>
  <lastmod>1999-12-17T16:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4631-employee-starts-january-1-does-he-complete-6-months-of-service-on-jun/</loc>
  <lastmod>1999-12-17T02:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4630-three-age-70-12-questions-reactive-part/</loc>
  <lastmod>1999-12-17T02:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4629-401k-investment-products-providing-sub-accounting-by-contribution-so/</loc>
  <lastmod>1999-12-17T01:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4628-reclassifying-salary-deferrals-as-employer-contributions/</loc>
  <lastmod>2008-04-30T12:47:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4627-individually-directed-accounts/</loc>
  <lastmod>1999-12-16T22:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4626-variable-annuity-inside-a-401k-plan/</loc>
  <lastmod>1999-12-16T16:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4625-2000-contributions/</loc>
  <lastmod>1999-12-15T20:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4624-if-a-plan-has-age-and-service-requirements-more-liberal-than-the-statu/</loc>
  <lastmod>1999-12-15T16:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4623-new-employer-short-plan-year/</loc>
  <lastmod>1999-12-15T00:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4622-flat-100-non-elective-contribution-per-participant-on-standardized-pr/</loc>
  <lastmod>1999-12-14T17:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4621-eligibility-for-safe-harbor-401k/</loc>
  <lastmod>1999-12-14T13:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4620-using-a-uniform-earnings-calculation-for-excess-contributi/</loc>
  <lastmod>1999-12-13T23:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4619-my-company-sold-in-a-stock-sale-i-want-to-roll-my-401k-over-to-anothe/</loc>
  <lastmod>1999-12-11T17:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4618-should-a-profit-sharing-plan-effective-1198-being-submitted-to-the/</loc>
  <lastmod>1999-12-11T02:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4617-can-you-have-2-profit-sharing-plans-under-1-employer-both-of-which-co/</loc>
  <lastmod>1999-12-10T22:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4616-vesting-schedule/</loc>
  <lastmod>1999-12-10T20:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4615-seasonal-employees-exclusion-form-plan-question-again/</loc>
  <lastmod>1999-12-10T20:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4614-can-the-401k-hardship-safe-harbors-and-facts-and-circumstances-tests/</loc>
  <lastmod>2001-06-01T20:58:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4613-mid-year-deferral-change-by-employees/</loc>
  <lastmod>1999-12-10T17:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4612-5500-audit-report-short-year-exception/</loc>
  <lastmod>1999-12-09T23:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4611-my-company-is-starting-a-401k-plan/</loc>
  <lastmod>1999-12-09T07:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4610-proposal-software/</loc>
  <lastmod>1999-12-09T18:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4609-do-members-of-a-limited-liability-partnership-have-the-same-considerat/</loc>
  <lastmod>1999-12-09T07:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4608-fiduciary-issuesproh-transaction/</loc>
  <lastmod>1999-12-09T00:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4607-is-there-a-gust-model-plan-amendment-and-if-so-where-can-i-get-it/</loc>
  <lastmod>1999-12-09T00:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4606-time-limit-for-plan-participant-distribution/</loc>
  <lastmod>1999-12-08T16:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4605-distributions-to-foreign-citizens/</loc>
  <lastmod>1999-12-07T20:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4604-late-top-heavy-contribution/</loc>
  <lastmod>1999-12-07T18:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4603-anyone-have-a-de-minimis-policy-pertaining-to-returning-excess-contrib/</loc>
  <lastmod>2001-02-15T19:23:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4602-loan-default-due-to-death-of-participant-who-is-liable-for-the-taxes/</loc>
  <lastmod>1999-12-07T16:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4601-discretionary-matches-and-acp-test-safe-harbor/</loc>
  <lastmod>1999-12-07T14:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4600-multiple-employer-401k-plans/</loc>
  <lastmod>1999-12-07T00:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4599-what-is-the-period-during-which-a-terminating-plan-must-count-compensa/</loc>
  <lastmod>1999-12-06T18:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4598-i-have-a-plan-that-in-the-document-does-not-suspend-401k-contributio/</loc>
  <lastmod>1999-12-06T18:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4597-missing-participantsterminated-plan/</loc>
  <lastmod>1999-12-06T18:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4596-controlled-group-minimum-coverage-testing-when-the-members-401k-pla/</loc>
  <lastmod>1999-12-06T17:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4595-any-effect-of-a-break-in-service-for-a-100-vested-employee-who-remain/</loc>
  <lastmod>1999-12-06T14:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4594-safe-habor-notice/</loc>
  <lastmod>1999-12-05T01:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4593-5500-filing/</loc>
  <lastmod>1999-12-05T01:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4592-which-guidance-rules-when-the-april-15-deadline-if-missed-for-refundin/</loc>
  <lastmod>1999-12-04T06:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4591-any-subsequent-deadline-for-returning-402g-excess-if-april-15-deadli/</loc>
  <lastmod>1999-12-04T01:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4590-assume-same-desk-rule-applies-does-an-individual-transferred-to-the-n/</loc>
  <lastmod>1999-12-03T18:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4589-is-it-possible-to-do-anything-when-pre-test-indicates-adp/</loc>
  <lastmod>1999-12-03T18:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4588-former-independent-contractor-an-hce/</loc>
  <lastmod>1999-12-03T16:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4587-safe-harbor-allocation/</loc>
  <lastmod>1999-12-03T16:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4586-client-wants-3-safe-harbor-minimum-provided-under-a-money-purchase-pl/</loc>
  <lastmod>1999-12-03T14:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4585-what-is-everybody-doing-about-04s-for-new-plans/</loc>
  <lastmod>1999-12-02T17:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4584-safe-harbor-401k-does-the-3-non-elective-fully-vested-contributio/</loc>
  <lastmod>1999-12-02T15:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4583-top-heavy-required-when-different-elgibility-dates-for-401k-and-pro/</loc>
  <lastmod>1999-12-02T01:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4582-can-maximum-statutory-entry-date-rules-be-applied-in-running-adp-test/</loc>
  <lastmod>1999-12-02T01:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4581-no-record-of-any-review-by-a-401k-plans-trustees-during-past-5-years/</loc>
  <lastmod>1999-12-01T23:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4580-deferrals-in-an-llc/</loc>
  <lastmod>1999-12-01T22:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4578-plan-sponsor-no-longer-member-of-controlled-group/</loc>
  <lastmod>1999-12-01T03:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4577-hces-in-2-plans/</loc>
  <lastmod>1999-11-30T15:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4576-unregistered-tender-offers/</loc>
  <lastmod>1999-11-30T01:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4575-counting-deferrals-under-the-leasing-companys-plan-for-staffers-as/</loc>
  <lastmod>1999-11-29T23:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4574-contributions-to-money-purchase-and-profit-sharing-plans/</loc>
  <lastmod>2004-11-05T19:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4573-forfeitures-used-to-reduce-future-employer-contributions/</loc>
  <lastmod>2008-12-18T13:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4572-failed-to-start-deferrals/</loc>
  <lastmod>1999-11-25T14:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4571-ira-eligibility-with-401k-plan/</loc>
  <lastmod>1999-11-24T23:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4570-permitted-ira-rollover/</loc>
  <lastmod>1999-11-24T22:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4569-getting-401k-contributions-for-unused-vacation-days/</loc>
  <lastmod>2009-10-01T16:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4568-safe-harbor-plans-prior-money-vesting/</loc>
  <lastmod>1999-11-24T08:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4567-contribution-after-plan-merger/</loc>
  <lastmod>1999-11-24T02:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4566-401k-plans-and-reemployed-participants/</loc>
  <lastmod>1999-11-24T01:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4565-retired-employee-receives-deferred-compensation-but-has-no-hours-of-se/</loc>
  <lastmod>1999-11-24T01:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4564-year-2000-maximum-deferral-limit/</loc>
  <lastmod>1999-11-24T01:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4563-recrediting-previous-forfeited-amounts/</loc>
  <lastmod>1999-11-22T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4562-creditor-protection/</loc>
  <lastmod>1999-11-22T03:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4561-seasonal-employees/</loc>
  <lastmod>1999-11-19T23:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4560-negative-elections/</loc>
  <lastmod>1999-11-19T21:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4559-i-am-researching-what-benefits-are-wanted-and-will-help-to-retain-empl/</loc>
  <lastmod>1999-11-19T17:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4558-is-a-self-directed-brokerage-investment-option-that-requires-a-minimum/</loc>
  <lastmod>1999-11-19T16:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4557-3-safe-harbors-to-hces-too/</loc>
  <lastmod>1999-11-19T14:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4556-may-employer-reimburse-fees-back-to-participants/</loc>
  <lastmod>1999-11-19T14:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4555-deductible-limit-for-401k-plan/</loc>
  <lastmod>1999-11-19T02:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4554-adp-and-402g-failure/</loc>
  <lastmod>1999-11-18T20:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4553-how-to-apply-cap-on-matching-contributions-expressed-in-terms-of-a-per/</loc>
  <lastmod>1999-11-18T15:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4552-determining-former-hces/</loc>
  <lastmod>1999-11-18T00:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4551-document-says-hardships-available-from-elective-deferrals-only-partic/</loc>
  <lastmod>1999-11-18T00:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4550-do-receivables-count-as-compensation/</loc>
  <lastmod>1999-11-17T18:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4549-non-elective-contribution-allocation/</loc>
  <lastmod>1999-11-16T21:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4548-415-limit-for-2-dc-plans/</loc>
  <lastmod>1999-11-16T18:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4547-deduct-next-year-deferrals-this-year/</loc>
  <lastmod>1999-11-16T07:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4546-employee-who-embezzled-funds-are-we-required-to-withhold-20-on-dist/</loc>
  <lastmod>1999-11-16T17:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4545-looking-for-a-book-titled-401k-provider-directory-averages-book/</loc>
  <lastmod>1999-11-16T15:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4544-self-employed-individual-who-has-1999-earned-income-of-160000-parti/</loc>
  <lastmod>2002-03-15T21:38:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4543-participant-in-savings-plan-asks-for-prospectus-of-the-plan-but-is-den/</loc>
  <lastmod>1999-11-15T21:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4542-electing-out-of-a-401k-plan/</loc>
  <lastmod>1999-11-15T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4541-can-the-first-plan-year-for-a-safe-harbor-401k-plan-be-less-than-12/</loc>
  <lastmod>1999-11-15T14:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4540-can-terminated-401k-participants-roll-over-company-stock-to-a-new-co/</loc>
  <lastmod>1999-11-12T16:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4539-does-this-work-a-profit-sharing-contribution-based-on-compensation-a/</loc>
  <lastmod>1999-11-12T08:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4538-allocation-for-participant-who-retires-several-times/</loc>
  <lastmod>1999-11-11T21:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4537-must-a-plan-stipulate-a-maximum-percentage-for-employee-contributions/</loc>
  <lastmod>1999-11-11T07:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4536-how-should-the-1099r-be-issued-for-plan-limit-violations-eg-if-the/</loc>
  <lastmod>1999-11-11T16:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4535-401k-vesting-schedule-statistics/</loc>
  <lastmod>1999-11-10T23:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4534-plan-is-effective-1199-but-deferrals-dont-commence-until-12199/</loc>
  <lastmod>1999-11-10T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4533-conversion-in-middle-of-plan-year-issues/</loc>
  <lastmod>1999-11-10T14:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4532-amending-terminating-401k-for-sbjpa/</loc>
  <lastmod>1999-11-09T14:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4531-safe-harbor-401k/</loc>
  <lastmod>1999-11-09T02:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4530-adjusted-dollar-limits/</loc>
  <lastmod>1999-11-08T23:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4529-integrated-profit-sharing-component-of-401k-plan-how-does-one-make/</loc>
  <lastmod>1999-11-08T23:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4528-can-an-employee-change-mind-on-loan-and-change-to-hardship/</loc>
  <lastmod>1999-11-08T15:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4527-law-firm-plan-design/</loc>
  <lastmod>1999-11-08T06:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4526-401k-salary-deferrals-not-deposited-at-all-employer-now-has-no-money/</loc>
  <lastmod>1999-11-08T04:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4525-404-deduction-limits/</loc>
  <lastmod>1999-11-08T01:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4524-5500q-can-you-revoke-a-5500-and-file-a-5500-cr-instead/</loc>
  <lastmod>1999-11-08T01:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4523-any-restrictions-on-business-owner-obtaining-loans-from-his-or-her-bus/</loc>
  <lastmod>1999-11-07T07:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4522-may-a-401k-plan-validly-exclude-part-time-employees/</loc>
  <lastmod>1999-11-07T05:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4521-what-is-best-way-to-merge-an-existing-money-purchase-plan-into-an-exis/</loc>
  <lastmod>1999-11-07T05:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4520-401k-plan-uses-a-standardized-prototype-sponsored-by-small-tpa-requi/</loc>
  <lastmod>1999-11-07T01:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4519-does-this-rehired-employee-have-to-wait-another-year-before-becoming-a/</loc>
  <lastmod>1999-11-06T02:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4518-modifying-prototype-adoption-agreements-can-you/</loc>
  <lastmod>1999-11-06T00:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4517-can-someone-tell-me-the-proper-method-of-accomplishing-a-transfer-of-4/</loc>
  <lastmod>1999-11-05T22:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4516-prohibited-transaction-if-the-plans-broker-marries-the-client-company/</loc>
  <lastmod>1999-11-05T20:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4515-discriminatory-definion-of-compensation/</loc>
  <lastmod>1999-11-05T07:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4514-if-a-plan-has-no-hces-can-the-matching-formula-be-different-by-pay-gr/</loc>
  <lastmod>1999-11-05T17:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4513-participant-has-20-of-account-withheld-by-plan-and-remainder-paid-in/</loc>
  <lastmod>1999-11-05T03:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4512-returning-a-401k-contribution/</loc>
  <lastmod>1999-11-04T20:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4511-another-short-plan-year-question/</loc>
  <lastmod>1999-11-03T16:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4510-what-kind-of-testingreporting-is-required-for-a-controlled-group/</loc>
  <lastmod>1999-11-03T04:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4509-eligible-comp-for-safe-harbor-401kmoney-purchase-plan-combination/</loc>
  <lastmod>1999-11-02T21:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4508-how-to-report-hardship-distributions-on-form-1099-r-after-123199/</loc>
  <lastmod>1999-11-01T17:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4507-simple-401k-plans-and-employer-stock/</loc>
  <lastmod>1999-10-29T21:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4506-estimated-indexed-limits-for-2000/</loc>
  <lastmod>1999-10-29T15:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4505-top-heavy-calculation/</loc>
  <lastmod>1999-10-29T14:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4504-if-an-employer-with-a-401k-plan-with-a-discretionary-match-decides-t/</loc>
  <lastmod>1999-10-28T14:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4503-hardships-not-eligible-for-rollover/</loc>
  <lastmod>1999-10-27T19:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4502-what-is-deadline-for-making-a-qnec/</loc>
  <lastmod>1999-10-27T12:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4501-how-do-you-correct-an-excess-annual-addition-when-the-participant-has/</loc>
  <lastmod>1999-10-26T22:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4500-stock-options-in-a-401k/</loc>
  <lastmod>1999-10-26T19:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4499-plan-sponsor-wants-to-make-several-non-required-amendments-for-1999-i/</loc>
  <lastmod>1999-10-26T00:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4498-qnecs-and-401a4/</loc>
  <lastmod>1999-10-25T15:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4497-db-to-dc-conversions/</loc>
  <lastmod>1999-10-24T19:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4496-is-the-1000-hours-participation-rule-only-an-irc-requirement-or-is-it/</loc>
  <lastmod>1999-10-24T16:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4495-help-misguided-cpa/</loc>
  <lastmod>1999-10-22T06:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4494-another-short-year-safe-harbor-questions/</loc>
  <lastmod>1999-10-21T01:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4493-an-employer-gave-a-safe-harbor-notice-in-august-1999-with-a-100199-s/</loc>
  <lastmod>1999-10-20T23:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4492-3-elective-safe-harbor-contribution-satisfies-the-top-heavy-minimum-r/</loc>
  <lastmod>1999-10-20T17:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4491-gap-earnings-on-corrective-adp-excess/</loc>
  <lastmod>1999-10-20T13:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4490-annual-additions-1-ee-2-ers/</loc>
  <lastmod>1999-10-18T22:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4489-domesticforeign-trust/</loc>
  <lastmod>1999-10-15T21:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4488-line-27d-form-5500-transaction-in-excess-of-5-for-401k-plans-sho/</loc>
  <lastmod>1999-10-15T06:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4487-controll-groupaffiliated-service-group/</loc>
  <lastmod>1999-10-15T06:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4486-hce-determination-in-short-plan-year/</loc>
  <lastmod>1999-10-14T15:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4485-new-top-heavy-401k-plan-implemented-7198-must-minimum-top-heavy/</loc>
  <lastmod>1999-10-14T01:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4484-plan-year-different-from-company-fiscal-year/</loc>
  <lastmod>1999-10-13T23:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4483-adding-new-investment-options-eliminating-others/</loc>
  <lastmod>1999-10-13T14:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4482-401k-deposited-15-days-after-month-end-q-27e-27f-on-form/</loc>
  <lastmod>1999-10-12T21:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4481-can-a-utility-service-sponsor-a-401k-plan-or-does-it-have-to-be-a-40/</loc>
  <lastmod>1999-10-12T19:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4480-safe-harbor-401k-adpacp-question/</loc>
  <lastmod>1999-10-11T19:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4479-company-stock-inside-a-401k/</loc>
  <lastmod>1999-10-08T20:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4478-matching-contribution-with-employer-stock/</loc>
  <lastmod>1999-10-08T05:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4477-is-it-clear-that-compensation-under-404-includes-compensation-for-the/</loc>
  <lastmod>1999-10-07T22:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4476-410b-minimum-coverage-failure-how-to-retroactively-amend-if-the-pl/</loc>
  <lastmod>1999-10-07T21:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4475-if-an-employer-makes-the-3-qnec-under-a-safe-harbor-plan-i-understan/</loc>
  <lastmod>1999-10-07T20:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4474-disallowing-elective-contributions-from-those-with-401k-withdrawals/</loc>
  <lastmod>1999-10-07T19:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4473-submit-401k-plan-for-determination-letter/</loc>
  <lastmod>1999-10-07T14:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4472-employer-stock-as-matching-contribution/</loc>
  <lastmod>1999-10-07T02:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4471-employers-fiduciary-responsibility-as-plan-administrator/</loc>
  <lastmod>1999-10-07T02:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4470-benefit-elecitons-for-two-stage-distributions/</loc>
  <lastmod>1999-10-06T23:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4469-safe-harbor-deadlines/</loc>
  <lastmod>1999-10-06T20:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4468-status-of-irs-determination-letters-for-prototypes/</loc>
  <lastmod>1999-10-06T19:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4467-safe-harbor-401k/</loc>
  <lastmod>1999-10-06T19:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4466-distributions-from-a-401k-with-er-stock-nua/</loc>
  <lastmod>1999-10-06T04:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4465-hce-determination-anyone-electing-top-paid-group/</loc>
  <lastmod>1999-10-05T22:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4464-master-trust-or-not/</loc>
  <lastmod>1999-10-05T17:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4463-form-5500-cr/</loc>
  <lastmod>1999-10-04T21:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4462-foreign-rollover-to-us-plan/</loc>
  <lastmod>1999-10-04T19:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4461-disability-distribution/</loc>
  <lastmod>1999-10-04T16:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4460-what-is-the-time-limit-for-401k-distributions/</loc>
  <lastmod>1999-10-04T12:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4459-exclusions-of-employees-from-plan/</loc>
  <lastmod>1999-10-03T02:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4458-employee-has-exceeded-10000-pre-tax-contribution-can-he-still-contr/</loc>
  <lastmod>1999-10-01T16:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4457-eligibility/</loc>
  <lastmod>1999-10-01T13:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4456-loan-defaults-on-5500/</loc>
  <lastmod>1999-09-30T23:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4455-terminating-standardized-401-plans-can-anyone-recommend-an-organizat/</loc>
  <lastmod>2000-08-30T17:43:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4454-allocation-of-forfeitures/</loc>
  <lastmod>1999-09-30T12:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4453-beneficiary-forms/</loc>
  <lastmod>1999-09-29T19:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4452-summary-annual-reports/</loc>
  <lastmod>1999-09-29T06:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4451-top-heavy-minimum401m-matching-part-ii/</loc>
  <lastmod>1999-09-29T16:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4450-forfeitures-more-generous/</loc>
  <lastmod>1999-09-28T19:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4449-distribution/</loc>
  <lastmod>1999-09-28T14:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4448-partial-termination/</loc>
  <lastmod>1999-09-27T15:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4447-bottom-up-qnec/</loc>
  <lastmod>1999-09-27T15:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/4446-outstanding-checks/</loc>
  <lastmod>1999-09-27T14:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
