<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/3598-roth-ira-vs-education-ira/</loc>
  <lastmod>2000-03-15T17:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3597-roth-ira-and-the-children/</loc>
  <lastmod>2000-03-14T23:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3596-five-year-period-required-after-roth-conversion/</loc>
  <lastmod>2000-03-14T02:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3595-just-discovered-1998-roth-conversion-was-not-completed/</loc>
  <lastmod>2000-03-14T02:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3594-ira-conversion-to-roth/</loc>
  <lastmod>2000-03-13T22:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3593-need-help-to-correct-a-conversion-error/</loc>
  <lastmod>2000-03-12T23:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3592-combining-roth-ira-and-roth-conversion/</loc>
  <lastmod>2000-03-10T07:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3591-1999-recharacterization-of-1998-ira-conversion/</loc>
  <lastmod>2000-03-09T20:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3590-recharacterization-of-part-of-roth-ira-contributions/</loc>
  <lastmod>2000-03-09T18:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3589-penalty-on-early-distribution/</loc>
  <lastmod>2000-03-08T23:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3588-eligibility-for-roth-ira/</loc>
  <lastmod>2000-03-07T16:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3587-minimum-distributions-from-annuity-contracts-into-a-roth/</loc>
  <lastmod>2000-03-07T06:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3586-frustrating-help-how-about-the-basics/</loc>
  <lastmod>2000-03-06T23:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3585-questions-about-roth-iras/</loc>
  <lastmod>2000-03-06T23:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3584-sepp-prior-to-age-45/</loc>
  <lastmod>2000-03-06T16:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3583-excessive-roth-contributions/</loc>
  <lastmod>2000-03-06T03:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3582-calculating-excess-roth-contributions/</loc>
  <lastmod>2000-03-05T15:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3581-questions-about-ira-conversion-and-401k-rollover/</loc>
  <lastmod>2000-03-04T15:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3580-form-1099-r-sent-in-error/</loc>
  <lastmod>2000-03-01T03:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3579-transfer-after-tax-retirement-funds-to-roth/</loc>
  <lastmod>2000-03-01T01:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3578-one-or-two-accounts/</loc>
  <lastmod>2000-02-29T05:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3577-roth-ira-redemption-for-1st-time-home-buyer/</loc>
  <lastmod>2000-02-29T03:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3576-minimum-deposit-required-for-roth/</loc>
  <lastmod>2000-02-28T17:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3575-recharacterization-of-roth-conversion/</loc>
  <lastmod>2000-02-27T20:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3574-too-many-iras/</loc>
  <lastmod>2000-02-27T08:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3573-roth-ira-versus-mutual-fund-for-college-exp/</loc>
  <lastmod>2000-02-27T08:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3572-out-of-to-pay-tax-installment-due-because-of-98-conversion/</loc>
  <lastmod>2000-02-24T16:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3571-may-a-non-resident-contribute-to-roth-ira/</loc>
  <lastmod>2000-02-22T22:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3570-ira-for-minors-overseas/</loc>
  <lastmod>2000-02-22T18:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3569-do-i-report-my-roth-contributions-on-form-8606/</loc>
  <lastmod>2000-02-21T01:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3568-undoing-roth-conversion/</loc>
  <lastmod>2000-02-18T05:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3567-incapacity-of-ira-owner/</loc>
  <lastmod>2000-02-18T04:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3566-who-can-make-contributions/</loc>
  <lastmod>2000-02-18T00:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3565-need-help-rolling-retirement-funds-to-roth/</loc>
  <lastmod>2000-02-17T05:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3564-help-i-guess-it-is-time-for-me-to-buy-an-ira-roth-which-do-i-buy/</loc>
  <lastmod>2000-02-17T03:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3563-contributing-to-a-roth-ira-from-overseas-earnings/</loc>
  <lastmod>2000-02-17T00:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3562-rollover-from-401-to-roth/</loc>
  <lastmod>2000-02-16T14:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3561-the-roth-ira-5-year-waiting-period-start-date/</loc>
  <lastmod>2000-02-12T01:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3560-roth-ira-beneficiary-designation/</loc>
  <lastmod>2000-02-11T18:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3559-rollover-of-in-kind-distribution/</loc>
  <lastmod>2000-02-10T03:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3558-timing-of-roth-contribution/</loc>
  <lastmod>2000-02-10T03:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3557-plan-not-allow-bene-take-rmd-over-life/</loc>
  <lastmod>2000-02-10T03:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3556-rmd-deadline/</loc>
  <lastmod>2000-02-08T20:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3555-beneficiary-wants-to-name-a-beneficiary-for-ira/</loc>
  <lastmod>2000-02-07T21:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3554-surviving-spouse-rollover/</loc>
  <lastmod>2000-02-04T01:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3553-using-roth-funds-to-buy-into-an-ipo/</loc>
  <lastmod>2000-02-03T20:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3552-which-reporting-form/</loc>
  <lastmod>2000-02-03T03:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3551-withdrawing-ira-proceeds-through-use-of-variable-annuity/</loc>
  <lastmod>2000-02-02T16:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3550-i-overcontributed-to-my-1999-roth-and-now-i-dont-know-how-to-report-i/</loc>
  <lastmod>2000-02-01T20:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3549-prohibited-transaction/</loc>
  <lastmod>2000-01-30T01:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3548-q-on-value-of-trad-iras-on-form-8606/</loc>
  <lastmod>2000-01-29T23:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3547-difference-between-recharacterizations-and-conversions/</loc>
  <lastmod>2000-01-28T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3546-401k-to-traditional-to-roth-taxes/</loc>
  <lastmod>2000-01-28T02:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3545-reporting-roth-conversionsrecharacterizations/</loc>
  <lastmod>2000-01-26T23:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3544-are-roth-contributions-allowed-with-another-retirement-plan/</loc>
  <lastmod>2000-01-26T21:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3543-new-ira-rules/</loc>
  <lastmod>2000-01-24T18:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3542-recharacterization-window-closed-for-good-on-1998-conversions/</loc>
  <lastmod>2000-01-23T07:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3541-tax-implications-for-1999-conversion-to-roth/</loc>
  <lastmod>2000-01-21T22:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3540-transfers-from-trusts-outside-the-us/</loc>
  <lastmod>2000-01-21T17:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3539-simple-plans-and-annual-deferrals-is-there-any-crossover-to-401k-a/</loc>
  <lastmod>2000-01-20T22:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3538-life-insurance-permissible-ira-investment/</loc>
  <lastmod>2000-01-20T18:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3537-benefit-valuation-daterequired-minimum-distribution/</loc>
  <lastmod>2000-01-18T15:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3536-roth-and-day-trading/</loc>
  <lastmod>2000-01-17T07:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3535-what-year-was-my-roth-conversion-1999-or-2000/</loc>
  <lastmod>2000-01-17T18:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3534-after-leaving-a-job-can-i-rollover-a-distribution-from-a-qualified-pl/</loc>
  <lastmod>2000-01-16T15:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3533-trustee-failed-to-convert-ira-to-roth-before-year-end-as-promised/</loc>
  <lastmod>2000-01-14T23:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3532-husband-and-wifes-agi-together-is-about-180000-is-this-divided-in/</loc>
  <lastmod>2000-01-14T22:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3531-husbands-agi-is-over-100000-but-wife-has-no-income-of-her-own-do/</loc>
  <lastmod>2000-01-13T18:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3530-american-express-financial-advisors/</loc>
  <lastmod>2000-01-13T05:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3529-spouse-firedira-still-deductible/</loc>
  <lastmod>2000-01-13T01:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3528-can-i-covert-a-traditional-ira-to-a-pre-existing-contributory-roth-ira/</loc>
  <lastmod>2000-01-13T01:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3526-self-employed-roth/</loc>
  <lastmod>2000-01-10T01:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3525-rollover-contribution-to-roth/</loc>
  <lastmod>2000-01-07T05:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3524-roth-beneficiaries/</loc>
  <lastmod>2000-01-06T07:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3523-new-to-investing-seeking-a-bit-of-advise-on-roth/</loc>
  <lastmod>2000-01-06T03:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3522-contribution-of-appreciated-stock/</loc>
  <lastmod>2000-01-06T01:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3521-can-i-undo-a-roth-ira-contribution-if-agi-turns-out-to-exceed-the-limi/</loc>
  <lastmod>2000-01-05T03:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3520-if-a-person-10-year-averages-a-distribution-from-a-401k-plan-in-exce/</loc>
  <lastmod>2000-01-05T03:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3519-can-a-person-file-electronically-if-contributes-to-a-roth-ira/</loc>
  <lastmod>2000-01-05T02:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3518-distributions-to-multiple-beneficiaries-of-an-ira/</loc>
  <lastmod>2000-01-04T22:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3517-what-are-the-current-benefits-as-well-as-downside-to-coversion-from-a/</loc>
  <lastmod>2000-01-04T04:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3516-roth-ira-designation-of-trust-as-beneficiary/</loc>
  <lastmod>2000-01-03T05:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3515-roth-tax-question/</loc>
  <lastmod>2000-01-03T01:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3514-regular-contributions-for-9899-and-form-5498/</loc>
  <lastmod>2000-01-02T21:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3513-estimated-tax-required-on-roth-conversions/</loc>
  <lastmod>2000-01-02T04:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3512-can-a-couple-have-both-the-traditional-ira-and-the-new-roth-ira/</loc>
  <lastmod>2000-01-02T02:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3511-i-converted-from-ira-to-roth-and-may-have-exceeded-100000-agi/</loc>
  <lastmod>2000-01-02T02:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3510-any-downside-to-converting-100-of-a-5000000-ira-to-a-roth-ira-on-j/</loc>
  <lastmod>1999-12-30T11:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3509-is-it-permissable-to-accelerate-the-remaining-34-of-my-roth-conversio/</loc>
  <lastmod>1999-12-29T03:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3508-mrd-involving-both-an-ira-with-funds-and-a-separate-ira-annuity-how/</loc>
  <lastmod>1999-12-28T18:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3507-substantially-equal-payments/</loc>
  <lastmod>1999-12-28T16:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3506-ty1998-with-a-negative-net-income-and-a-prematurely-funded-roth-ira/</loc>
  <lastmod>1999-12-28T04:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3505-if-i-close-a-roth-ira-with-a-loss-how-do-i-report-it/</loc>
  <lastmod>2000-07-20T03:01:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3504-where-to-get-a-good-roth-ira/</loc>
  <lastmod>1999-12-27T17:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3503-can-an-adult-use-their-roth-ira-for-their-own-education/</loc>
  <lastmod>1999-12-24T20:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3502-alternatives-if-i-have-contributed-2000-to-a-roth-ira-and-expect-to-b/</loc>
  <lastmod>1999-12-23T21:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3501-can-i-convert-this-years-contributions-in-a-traditional-ira-to-a-roth/</loc>
  <lastmod>1999-12-23T05:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3500-contribution-vs-conversion-rules/</loc>
  <lastmod>1999-12-22T18:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3499-what-choices-does-an-ira-holder-have-in-investments/</loc>
  <lastmod>1999-12-21T01:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3498-commingling-plans-retirement-and-death-benefits-in-a-sing/</loc>
  <lastmod>1999-12-20T22:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3497-maximum-income-level-for-roth-ira-include-capital-gains-from-trading-s/</loc>
  <lastmod>1999-12-19T01:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3496-payroll-deduction-roth-iras/</loc>
  <lastmod>1999-12-18T07:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3495-following-up-on-my-first-question-if-short-term-gains-count-towards/</loc>
  <lastmod>1999-12-17T18:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3494-using-a-series-of-partial-roth-conversions-to-stay-within-low-marginal/</loc>
  <lastmod>1999-12-17T18:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3493-determining-income-that-qualifies-for-roth-ira-contribution/</loc>
  <lastmod>1999-12-17T00:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3492-can-substantially-equal-payments-be-larger/</loc>
  <lastmod>1999-12-16T02:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3491-will-conversion-to-roth-satisfy-age-70-12-rmd-for-that-year/</loc>
  <lastmod>1999-12-15T15:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3490-mrd-after-death-of-spouse/</loc>
  <lastmod>1999-12-14T05:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3489-sale-of-stock-in-a-roth-ira/</loc>
  <lastmod>1999-12-13T07:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3488-inherited-ira-and-estate-taxes/</loc>
  <lastmod>1999-12-13T00:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3487-roth-ira-for-a-child/</loc>
  <lastmod>1999-12-12T16:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3486-are-roth-iras-protected-from-creditors/</loc>
  <lastmod>1999-12-11T07:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3485-recharacterization-of-this-years-contribution/</loc>
  <lastmod>1999-12-10T04:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3484-large-ira-conversion-substantailly-equal-periodic-payments-started/</loc>
  <lastmod>1999-12-08T15:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3483-rollover-of-spouses-ira-after-rbd/</loc>
  <lastmod>1999-12-05T02:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3482-age-5942-rollover/</loc>
  <lastmod>1999-12-05T02:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3481-how-to-find-out-if-roth-iras-are-protected-from-creditors-in-my-state/</loc>
  <lastmod>1999-12-01T16:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3480-contribute-to-a-conversion-roth/</loc>
  <lastmod>1999-11-30T08:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3479-fidelity-ira-time-bomb/</loc>
  <lastmod>1999-11-28T06:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3478-roth-conversion-199-est-1999-agi-100700-can-my-employer-defer-m/</loc>
  <lastmod>1999-11-26T01:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3477-substantially-equal-payments/</loc>
  <lastmod>1999-11-24T18:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3476-future-conversion-of-simple-to-roth/</loc>
  <lastmod>1999-11-20T00:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3475-does-anyone-know-what-mortality-tables-are-used-to-generate-the-life-e/</loc>
  <lastmod>1999-11-19T15:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3474-prohibited-transaction/</loc>
  <lastmod>1999-11-19T02:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3473-income-taxes-on-ira-distributions/</loc>
  <lastmod>1999-11-19T00:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3472-pension-investment-from-the-uk/</loc>
  <lastmod>1999-11-17T03:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3471-calculating-income-from-excess-contrib/</loc>
  <lastmod>1999-11-12T05:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3470-timing-of-roth-contributions-can-i-send-in-2000-on-jan-1st-2000/</loc>
  <lastmod>1999-11-12T02:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3469-after-required-beginning-date-can-participant-roll-over-funds-from-qu/</loc>
  <lastmod>1999-11-10T14:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3468-roth-ira-penalties/</loc>
  <lastmod>1999-11-07T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3467-finanical-aid-consequences-of-a-roth-ira/</loc>
  <lastmod>1999-11-06T03:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3466-roth-recharacterization-by-executor/</loc>
  <lastmod>1999-11-05T20:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3465-rollovers-from-international-retirement-plans/</loc>
  <lastmod>1999-11-05T05:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3464-deadline-to-amend-a-prototype-ira/</loc>
  <lastmod>1999-11-03T04:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3463-using-an-ira-for-start-up-capital/</loc>
  <lastmod>1999-11-02T06:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3462-roth-ira-apartment-building-investment/</loc>
  <lastmod>1999-11-02T05:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3461-same-owner-multiple-ira-advantages/</loc>
  <lastmod>1999-10-31T04:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3460-72t-exceptions/</loc>
  <lastmod>1999-10-31T04:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3459-roth-ira-rules/</loc>
  <lastmod>1999-10-30T21:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3458-combining-conversion-contribatory-roth-iras/</loc>
  <lastmod>1999-10-30T02:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3457-can-i-convert-from-a-401k-to-a-roth-without-penalties/</loc>
  <lastmod>1999-10-26T22:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3456-yr-2000-roth-contribution-date/</loc>
  <lastmod>1999-10-26T22:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3455-using-trusts-as-roth-ira-beneficiary/</loc>
  <lastmod>1999-10-26T05:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3454-ira-as-qualified-trust-for-erisa-plans-at-death/</loc>
  <lastmod>1999-10-21T03:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3453-simple-roth-ira-question/</loc>
  <lastmod>1999-10-21T02:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3452-recharaterizing-a-roth-if-1988-return-was-filed-aug-16th-still-time/</loc>
  <lastmod>1999-10-19T22:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3451-beneficiary-naming-benficiary/</loc>
  <lastmod>1999-10-19T22:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3450-minimum-required-distribution-in-year-of-death/</loc>
  <lastmod>1999-10-17T05:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3449-traditional-to-roth/</loc>
  <lastmod>1999-10-17T04:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3448-irs-news-release-extending-deadline-for-recharacterizations/</loc>
  <lastmod>1999-10-15T20:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3447-converting-to-a-roth-ira/</loc>
  <lastmod>1999-10-15T03:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3446-401k-to-rollover-to-roth/</loc>
  <lastmod>1999-10-13T05:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3445-minimum-age-to-contribute-to-roth-ira/</loc>
  <lastmod>1999-10-11T23:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3444-tax-problems-arising-when-surviving-spouse-becomes-sole-owner-and-bene/</loc>
  <lastmod>1999-10-10T01:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3443-educational-savings-with-roths/</loc>
  <lastmod>1999-10-07T16:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3442-trust-as-the-beneficiary-of-an-ira/</loc>
  <lastmod>1999-10-05T05:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3441-can-i-contribute-to-both-a-roth-and-simple-ira-in-the-same-year/</loc>
  <lastmod>1999-10-04T14:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3440-pre-59-12-reasonable-interest-rate/</loc>
  <lastmod>1999-09-30T19:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3439-ira-distribution-calculation-software/</loc>
  <lastmod>1999-09-27T04:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3438-tins-and-iras/</loc>
  <lastmod>1999-09-25T16:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3437-ira-distribution-options/</loc>
  <lastmod>1999-09-25T16:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3436-best-place-to-open-a-roth/</loc>
  <lastmod>1999-09-23T16:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3435-401k-distributions-due-to-termination/</loc>
  <lastmod>1999-09-22T20:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3434-disclaimers-and-rmd-distributions/</loc>
  <lastmod>1999-09-22T16:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3433-roth-ira-for-expat/</loc>
  <lastmod>1999-09-18T06:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3432-using-roth-for-college-expense-planning/</loc>
  <lastmod>1999-09-17T21:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3431-rmd-and-qdots/</loc>
  <lastmod>1999-09-16T06:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3430-roth-ira/</loc>
  <lastmod>1999-09-11T16:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3429-recharacterized-how-many/</loc>
  <lastmod>1999-09-10T19:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3428-roth-ira-vs-ira/</loc>
  <lastmod>1999-09-09T04:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3427-beef-to-roth/</loc>
  <lastmod>1999-09-07T19:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3426-opening-a-roth/</loc>
  <lastmod>1999-09-07T14:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3425-wisconsin-divorce-lawsbeneficiary/</loc>
  <lastmod>1999-09-03T17:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3424-ira-beneficiaries-and-second-marriages/</loc>
  <lastmod>1999-09-03T02:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3423-of-qvecs-vdecs-and-minimum-distributions/</loc>
  <lastmod>1999-09-02T16:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3422-mechanics-of-converting-to-roth-ira/</loc>
  <lastmod>1999-09-02T14:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3421-ira-providers/</loc>
  <lastmod>1999-09-02T04:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3420-minor-roth-iras/</loc>
  <lastmod>1999-09-02T02:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3419-roth-ira-estimated-tax-penalties/</loc>
  <lastmod>1999-09-01T06:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3418-refusing-to-be-benefitiary/</loc>
  <lastmod>1999-08-31T05:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3417-roth-deduction-for-home-purchase-question/</loc>
  <lastmod>1999-08-24T16:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3416-beneficial-ira-distributions/</loc>
  <lastmod>1999-08-23T19:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3415-reconversion/</loc>
  <lastmod>1999-08-23T04:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3414-roth-reconversion/</loc>
  <lastmod>1999-08-16T21:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3413-december-1998-full-conversion-with-shares-ex-distribution-payable-199/</loc>
  <lastmod>1999-08-16T21:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3412-opening-a-roth-ira/</loc>
  <lastmod>1999-08-16T01:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3411-termination-of-simple-ira/</loc>
  <lastmod>1999-08-13T16:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3410-distribution-and-conversion-reported-in-different-tax-years/</loc>
  <lastmod>1999-08-13T05:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3409-multiple-ira-beneficiaries/</loc>
  <lastmod>1999-08-12T00:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3408-partial-conversions/</loc>
  <lastmod>1999-08-11T15:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3407-1998-recharacterization-questionproblem/</loc>
  <lastmod>1999-08-06T21:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3406-ira-death-distributions/</loc>
  <lastmod>1999-08-05T03:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3405-roth-recharacterization-question/</loc>
  <lastmod>1999-08-04T06:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3404-another-roth-recharacterization/</loc>
  <lastmod>1999-08-02T00:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3403-ira-owning-an-fsc/</loc>
  <lastmod>2001-01-02T23:06:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3402-taxation-at-death-for-a-roth-ira/</loc>
  <lastmod>1999-07-29T19:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3401-use-of-individual-retirement-account-as-collateral-ok-in-florida/</loc>
  <lastmod>1999-07-27T17:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3400-increasing-limits-on-roth/</loc>
  <lastmod>1999-07-23T06:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3399-what-is-included-in-the-modified-agi-for-roth-conversions/</loc>
  <lastmod>1999-07-22T15:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3398-in-kind-distributions/</loc>
  <lastmod>1999-07-22T14:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3397-ineligible-custodian/</loc>
  <lastmod>1999-07-20T15:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3396-extended-distributions-to-ira-beneficiaries/</loc>
  <lastmod>1999-07-19T21:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3395-converting-from-401k-to-roth-ira/</loc>
  <lastmod>1999-07-19T06:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3394-hedge-funds-in-iras/</loc>
  <lastmod>1999-07-13T03:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3393-removing-contribution-from-roth-ira-due-to-lack-of-eligibility-when-a/</loc>
  <lastmod>1999-07-10T00:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3392-proposed-increase-to-contribution-limits/</loc>
  <lastmod>1999-07-10T00:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3391-irs-plr-on-ira-distributions-to-multiple-beneficiaries-from-ira-subacc/</loc>
  <lastmod>1999-07-09T04:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3390-age-restriction/</loc>
  <lastmod>1999-07-09T04:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3389-early-withdrawal-penalty-on-roth-conversion/</loc>
  <lastmod>1999-07-08T23:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3388-roth-investment-in-sub-s-corp/</loc>
  <lastmod>1999-07-08T17:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3387-state-tax-withholding-any-recommendations-on-software/</loc>
  <lastmod>1999-07-08T17:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3386-educational-iras-lrms-or-opinion-letter-procedure/</loc>
  <lastmod>2004-05-18T12:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3385-ira-prototype-language/</loc>
  <lastmod>1999-07-02T22:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3384-rmd-when-ira-tranferred-to-different-provider/</loc>
  <lastmod>1999-07-02T21:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3383-saving-for-a-first-home-with-a-roth-ira/</loc>
  <lastmod>1999-07-02T02:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3382-traditional-ira-that-lost-value-then-converted/</loc>
  <lastmod>1999-07-02T02:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3381-substantial-equal-periodic-payments/</loc>
  <lastmod>1999-06-30T01:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3380-looking-for-explanation-of-roth-conversion-tax-penalty/</loc>
  <lastmod>1999-06-27T00:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3379-roth-ira-company-401k/</loc>
  <lastmod>1999-06-25T00:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3378-starting-a-roth-ira/</loc>
  <lastmod>1999-06-24T19:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3377-ira-and-post-nuptial-agreement/</loc>
  <lastmod>1999-06-24T02:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3376-iras-and-protection-from-creditors/</loc>
  <lastmod>1999-06-23T14:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3375-which-trust-company-will-hold-non-traded-stock/</loc>
  <lastmod>2000-07-18T20:31:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3374-estate-tax-valuation-of-decedents-community-interest-in-survivors-ir/</loc>
  <lastmod>1999-06-20T16:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3373-converting-annuities-to-ira/</loc>
  <lastmod>1999-06-19T15:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3372-which-is-best-for-a-young-investor-roth-ira-or-ira/</loc>
  <lastmod>1999-06-19T05:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3371-required-minimum-distributions/</loc>
  <lastmod>1999-06-18T03:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3370-recharacterizing-a-contribution-as-opposed-to-a-conversion/</loc>
  <lastmod>1999-06-17T14:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3369-ira-payments-to-child-treated-as-paymnents-to-spouse/</loc>
  <lastmod>1999-06-15T21:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3368-withdrawal-of-roth-contributions/</loc>
  <lastmod>1999-06-15T19:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3367-roth-conversions-cause-underestimated-tax-penalty/</loc>
  <lastmod>1999-06-13T04:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3366-getting-married-and-increasing-income-roth/</loc>
  <lastmod>1999-06-11T23:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3365-rollover-consisting-of-real-property/</loc>
  <lastmod>1999-06-11T22:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3364-do-i-have-additional-time-under-final-regs-to-convert-from-ira-to-roth/</loc>
  <lastmod>1999-06-11T05:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3363-define-first-home/</loc>
  <lastmod>1999-06-11T05:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3362-recharacterization-due-to-loss/</loc>
  <lastmod>1999-06-10T21:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3361-foreign-certification/</loc>
  <lastmod>1999-06-10T01:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3360-can-after-tax-money-in-a-401k-plan-be-rolled-over-not-converted-to-a/</loc>
  <lastmod>1999-06-08T04:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3359-do-i-pay-income-tax-on-capital-gainsdividens-etc-made-in-a-roth/</loc>
  <lastmod>1999-06-07T16:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3358-im-so-confused-about-roth-conversion-pls-help/</loc>
  <lastmod>1999-06-04T22:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3357-the-impact-of-roth-ira-on-canadian-retirement-accounts/</loc>
  <lastmod>1999-06-04T03:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3356-ira-in-one-spouse-name-only/</loc>
  <lastmod>1999-06-03T17:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3355-problems-with-ira-custodianstrustees-with-beneficiary-designations/</loc>
  <lastmod>1999-05-30T04:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3354-roth-iras-irs-admits-rules-were-incorrect/</loc>
  <lastmod>1999-05-27T21:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3353-loans-as-an-investment-in-a-ira/</loc>
  <lastmod>1999-05-27T15:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3352-borrowing-against-an-ira/</loc>
  <lastmod>1999-05-27T15:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3351-message-board-milestone/</loc>
  <lastmod>1999-05-25T20:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3350-roth-ira-beginner-help/</loc>
  <lastmod>1999-05-25T20:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3349-benifits-of-a-roth-ira-for-childrens-education/</loc>
  <lastmod>1999-05-25T19:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3348-can-an-estate-complete-the-rollover-of-the-decedent-if-done-before-clo/</loc>
  <lastmod>1999-05-24T16:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3347-contributions-that-bypass-ira-trustee-and-go-directly-to-mutual-funds/</loc>
  <lastmod>1999-05-24T16:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3346-deceased-named-living-trust-as-designated-beneficiary-of-irahow-to/</loc>
  <lastmod>1999-05-24T04:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3345-tax-implication-of-recharacterization-once-4-year-spreadinghas-been-se/</loc>
  <lastmod>1999-05-21T00:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3344-roth-ira-used-to-fund-trust/</loc>
  <lastmod>1999-05-21T00:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3343-combining-roth-iras/</loc>
  <lastmod>1999-05-20T04:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3342-simultaneous-death-laws-and-ira-beneficiaries/</loc>
  <lastmod>1999-05-16T03:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3341-borrowing-against-roth-ira/</loc>
  <lastmod>1999-05-15T04:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3340-roth-contibutions-with-agi-above-limit-via-whole-life-insurance/</loc>
  <lastmod>1999-05-14T23:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3339-roth-iras-for-infants/</loc>
  <lastmod>1999-05-13T20:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3338-have-you-ever-considered-what-happens-to-the-tax-free-bene/</loc>
  <lastmod>1999-05-13T19:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3337-section-72t-substantial-equal-periodic-payments/</loc>
  <lastmod>1999-05-11T03:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3336-withdrawls-at-age-705/</loc>
  <lastmod>1999-05-10T03:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3335-employer-sponsored-roth-ira/</loc>
  <lastmod>1999-05-08T17:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3334-roth-prior-yr-cont-made-after-filing-98-return/</loc>
  <lastmod>1999-05-07T14:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3333-gifting-stock-to-church/</loc>
  <lastmod>1999-05-04T21:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3332-creditor-protection/</loc>
  <lastmod>1999-05-04T17:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3331-ineligible-earnings-put-in-ira-due-to-recordkeeping-error-during-401k/</loc>
  <lastmod>1999-05-03T22:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3330-naming-your-own-beneficiary-for-an-inherited-ira/</loc>
  <lastmod>1999-04-30T00:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3329-treatment-of-contribution-rolled-into-a-roth-ira/</loc>
  <lastmod>1999-04-29T21:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3328-borrowing-from-a-roth-ira/</loc>
  <lastmod>1999-04-28T21:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3327-maximum-contributions-to-roth-deductible-and-non-deductible-iras/</loc>
  <lastmod>1999-04-27T16:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3326-contribution-to-roth-conversion/</loc>
  <lastmod>1999-04-27T12:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3325-maximum-income-for-roth-ira-contribution/</loc>
  <lastmod>1999-04-25T01:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3324-ira-dollar-maximum/</loc>
  <lastmod>1999-04-24T22:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3323-short-term-capital-gains-and-roth-ira/</loc>
  <lastmod>1999-04-23T16:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3322-deadline-for-conversion-to-roth-ira-12-31-98/</loc>
  <lastmod>1999-04-22T03:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3321-can-a-trust-establish-an-ira/</loc>
  <lastmod>1999-04-21T22:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3320-should-i-convert-for-education-expenses/</loc>
  <lastmod>1999-04-21T04:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3319-tax-payments-on-converted-roth-ira/</loc>
  <lastmod>1999-04-20T23:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3318-converting-a-traditional-ira-that-has-lost-value/</loc>
  <lastmod>1999-04-18T21:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3317-can-a-non-spouse-beneficiary-re-direct-the-investment-options-of-the/</loc>
  <lastmod>1999-04-18T05:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3316-divorce-and-ira-beneficiary-designation/</loc>
  <lastmod>1999-04-16T23:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3315-educational-ira/</loc>
  <lastmod>1999-04-15T23:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3314-required-minimum-distributions/</loc>
  <lastmod>1999-04-15T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3313-my-heartfelt-thanks/</loc>
  <lastmod>1999-04-15T08:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3312-possible-additional-relief-for-incorrect-roth-conversions/</loc>
  <lastmod>1999-04-15T04:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3311-after-losing-job-how-do-i-convert-my-def-ben-plan-to-roth/</loc>
  <lastmod>1999-04-15T02:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3310-should-i-convert-an-ira-to-roth-ira/</loc>
  <lastmod>1999-04-15T01:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3309-roth-iras-in-1999/</loc>
  <lastmod>1999-04-13T17:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3308-dollar-cost-averaging-or-lump-sum-contributions/</loc>
  <lastmod>1999-04-12T17:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3307-401-k-converted-to-a-roth-two-form-1099-rs/</loc>
  <lastmod>1999-04-12T16:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3306-403b-vs-401k-enlighten-me-please/</loc>
  <lastmod>1999-04-12T02:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3305-does-roth-conversion-limit-scedule-a-deductions/</loc>
  <lastmod>1999-04-12T02:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3304-when-to-report-roth-conversion-1998-or-1999/</loc>
  <lastmod>1999-04-12T01:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3303-question-on-basis-after-conversion/</loc>
  <lastmod>1999-04-11T21:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3302-taxable-amount-of-conversions/</loc>
  <lastmod>1999-04-11T02:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3301-correcting-transfer-directly-from-401k-to-roth/</loc>
  <lastmod>1999-04-10T22:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3300-how-much-can-my-non-working-spouse-contribute/</loc>
  <lastmod>1999-04-10T01:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3299-100000-maximum-agi-for-roth/</loc>
  <lastmod>1999-04-08T17:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3298-basis-on-roth-conversion-with-401k-rollover-unconverted/</loc>
  <lastmod>1999-04-08T17:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3297-when-and-by-what-law-were-iras-first-created/</loc>
  <lastmod>1999-04-07T01:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3296-education-withdrawals-from-roth-ira/</loc>
  <lastmod>1999-04-06T23:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3295-another-question-about-taxes-due-on-roth-conversion/</loc>
  <lastmod>1999-04-06T23:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3294-can-i-have-two-iras-one-of-each-type/</loc>
  <lastmod>1999-04-06T21:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3293-roth-for-me/</loc>
  <lastmod>1999-04-06T21:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3292-roth-ira-basis-question/</loc>
  <lastmod>1999-04-06T15:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3291-does-each-account-have-its-own-clock/</loc>
  <lastmod>1999-04-06T04:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3290-deciding-whether-to-recharacterize-my-roth-ira-at-tax-time/</loc>
  <lastmod>1999-04-06T03:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3289-excess-roth-ira-contributions/</loc>
  <lastmod>1999-04-06T00:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3288-inheriting-a-roth-ira/</loc>
  <lastmod>1999-04-05T23:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3287-bank-rollover/</loc>
  <lastmod>1999-04-05T17:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3286-comingled-401k-transfer-into-existing-funded-ira-account/</loc>
  <lastmod>1999-04-05T15:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3285-should-converted-roth-iras-and-contributory-roth-iras-be-kept-sepera/</loc>
  <lastmod>1999-04-04T05:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3284-reporting-roth-ira-on-1040/</loc>
  <lastmod>1999-04-03T23:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3283-total-contribution-limit-to-401k-and-ira-limit-is-10000-should-roth/</loc>
  <lastmod>1999-04-03T22:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3282-ira-for-non-us-citizens-and-other-questions/</loc>
  <lastmod>1999-04-03T22:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3281-taxespenalties-on-conversion-to-roth/</loc>
  <lastmod>1999-04-03T21:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3280-annuity-distribution-to-rollover-ira-then-rollover-roth-ira/</loc>
  <lastmod>1999-04-03T11:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3279-guidelines-on-roth-inheritance-planning-for-3040-somethings/</loc>
  <lastmod>1999-04-03T01:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3278-no-8606-filed-for-a-nondeductable-trad-ira/</loc>
  <lastmod>1999-04-03T01:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3277-reporting-roth-ira-converstion-on-8606/</loc>
  <lastmod>1999-04-01T20:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3276-are-they-any-guarantees/</loc>
  <lastmod>1999-04-01T18:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3275-roth-administration-fees/</loc>
  <lastmod>1999-04-01T18:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3274-state-taxation-of-roth-ira/</loc>
  <lastmod>1999-04-01T16:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3273-miscellaneous-roth-questions/</loc>
  <lastmod>1999-04-01T15:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3272-roth-recharacterization-calculating-taxable-portion/</loc>
  <lastmod>1999-03-31T21:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3271-increasing-the-rollover-agi-limit/</loc>
  <lastmod>1999-03-30T23:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3270-deductions-for-education-from-a-roth-ira/</loc>
  <lastmod>1999-03-30T17:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3269-roth-ira-basis-in-comingled-account/</loc>
  <lastmod>1999-03-30T09:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3268-maximizing-roth-conversions-in-1999/</loc>
  <lastmod>1999-03-30T01:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3267-investment-classes-in-roth-vs-trad-ira/</loc>
  <lastmod>1999-03-29T23:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3266-any-benefits-to-converting-a-401k-to-an-ira/</loc>
  <lastmod>1999-03-29T20:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3265-why-a-roth-ira/</loc>
  <lastmod>1999-03-29T20:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3264-can-a-parent-open-a-roth-ira-for-a-child-who-has-not-made-2000-incom/</loc>
  <lastmod>1999-03-29T18:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3263-sep-to-ira-to-roth/</loc>
  <lastmod>1999-03-28T07:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3262-roth-ira-calculation-for-95-110-single-filers-help/</loc>
  <lastmod>1999-03-28T14:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3261-non-deductable-contributions-6-penalty/</loc>
  <lastmod>1999-03-27T22:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3260-how-can-you-avoid-the-6-penalty-on-non-deductable-contributions-to-an/</loc>
  <lastmod>1999-03-27T05:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3259-covered-calls-in-a-roth-ira-account/</loc>
  <lastmod>1999-03-27T04:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3258-using-stock-onlyfor-a-roth-ira/</loc>
  <lastmod>1999-03-25T03:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3257-conversion-to-roth-ira-when-married-filing-separately-but-did-not-live/</loc>
  <lastmod>1999-03-25T03:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3256-roth-conversionroth-rollover-10-penalty-applies/</loc>
  <lastmod>1999-03-25T00:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3255-can-a-non-individual-be-an-owner-of-a-roth-ira/</loc>
  <lastmod>1999-03-24T23:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3254-excess-amount-in-education-ira/</loc>
  <lastmod>1999-03-24T21:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3253-401k-to-ira-to-roth-ira-conversion-move-from-tennessee-to-minnes/</loc>
  <lastmod>1999-03-24T07:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3252-roth-ira-income-limits/</loc>
  <lastmod>1999-03-24T03:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3251-incorrectly-withheld-tax-when-converting-to-a-roth/</loc>
  <lastmod>1999-03-23T23:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3250-retirement-savings-opportunity-act-of-1999/</loc>
  <lastmod>1999-03-23T21:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3249-determining-stock-price-for-roth-ira-conversion/</loc>
  <lastmod>1999-03-23T15:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3248-early-roth-withdrawls/</loc>
  <lastmod>1999-03-23T00:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3247-the-four-year-spread-can-you-use-it-piecemneal/</loc>
  <lastmod>1999-03-22T22:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3246-where-to-get-the-best-roth-ira/</loc>
  <lastmod>1999-03-22T22:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3245-wsj-ira-article/</loc>
  <lastmod>1999-03-22T17:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3244-due-date-for-conversion/</loc>
  <lastmod>1999-03-22T03:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3243-401k-in-addition-to-ira/</loc>
  <lastmod>1999-03-21T04:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3242-using-a-roth-ira-to-save-for-a-down-payment-on-a-first-home/</loc>
  <lastmod>1999-03-20T00:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3241-what-do-i-do-on-excees-amount-on-roth-ira/</loc>
  <lastmod>1999-03-20T00:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3240-non-deductible-ira-contributions-converted-to-roth-and-no-8606s-filed/</loc>
  <lastmod>1999-03-19T23:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3239-effect-of-conversion-when-future-audit-results-in-agi-100000/</loc>
  <lastmod>1999-03-17T22:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3238-ira-recharacterization-problem/</loc>
  <lastmod>1999-03-17T18:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3237-taxes-on-converted-ira/</loc>
  <lastmod>1999-03-17T17:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3236-magi-for-married-couple/</loc>
  <lastmod>1999-03-17T08:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3235-taxes-on-roth-conversion/</loc>
  <lastmod>1999-03-17T07:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3234-roth-ira-distribution-problem/</loc>
  <lastmod>1999-03-17T00:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3233-tax-on-roth-conversion-problem/</loc>
  <lastmod>1999-03-15T13:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3232-employee-stock-purchase-and-roth-ira/</loc>
  <lastmod>1999-03-14T03:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3231-roth-conversion-state-income-taxes/</loc>
  <lastmod>1999-03-14T03:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3230-ira-recharacterization-tax-reporting/</loc>
  <lastmod>1999-03-13T06:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3229-roth-ira-magi-limitation/</loc>
  <lastmod>1999-03-11T07:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3228-earned-income-vs-adjusted-gross-income-in-determining-roth-contributi/</loc>
  <lastmod>1999-03-11T17:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3227-avoid-malpractice-extend-due-date-of-return-in-subsequent-year-of-con/</loc>
  <lastmod>1999-03-11T15:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3226-roth-ira-reconversions-after-1999/</loc>
  <lastmod>1999-03-11T07:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3225-participation-in-sarsep-and-roth-ira/</loc>
  <lastmod>1999-03-10T18:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3224-query/</loc>
  <lastmod>1999-03-10T17:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3223-contributions-to-98-99/</loc>
  <lastmod>1999-03-10T02:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3222-noload-or-low-maint-roth/</loc>
  <lastmod>1999-03-08T20:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3221-mutual-funds-suited-for-iras/</loc>
  <lastmod>1999-03-08T09:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3220-help-roth-conversion-problems/</loc>
  <lastmod>1999-03-08T09:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3219-no-minimum-auto-deposit-roth-mutual-fund-families/</loc>
  <lastmod>1999-03-08T06:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3218-disability/</loc>
  <lastmod>1999-03-08T06:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3217-rollover-of-401k-to-roth/</loc>
  <lastmod>1999-03-06T02:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3216-starting-a-roth-ira-retirement-money/</loc>
  <lastmod>1999-03-05T21:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3215-surviving-spouse-less-than-59-12-death-distributions-then-make-it-he/</loc>
  <lastmod>1999-03-04T21:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3214-yet-another-recharacterization-question/</loc>
  <lastmod>1999-03-04T05:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3213-roth-ira-and-student-loan/</loc>
  <lastmod>1999-03-03T07:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3212-do-i-lose-out-on-hope-scholarship-tax-credit-because-i-wanted-to-benef/</loc>
  <lastmod>1999-03-02T21:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3211-trust-as-roth-beneficiary/</loc>
  <lastmod>1999-03-02T20:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3210-method-for-computing-taxable-distribution-after-roth-recharacterizatio/</loc>
  <lastmod>1999-03-01T21:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3209-where-can-i-open-a-roth-ira/</loc>
  <lastmod>1999-02-28T07:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3208-tax-free-money/</loc>
  <lastmod>1999-02-28T18:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3207-raising-roth-ira-contribution-limit-from-2000-to-5000/</loc>
  <lastmod>1999-02-24T18:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3206-contributory-roth-ira/</loc>
  <lastmod>1999-02-24T18:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3205-457b-plan-for-roth-ira-contributions/</loc>
  <lastmod>1999-02-24T07:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3204-how-are-conversions-from-traditional-ira-to-roth-ira-reported-on-5498/</loc>
  <lastmod>1999-02-22T23:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3203-roth-ira-and-education/</loc>
  <lastmod>1999-02-22T16:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3202-state-tax-on-roth-conversion/</loc>
  <lastmod>1999-02-21T03:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3201-reqd-est-tax-payments-990001/</loc>
  <lastmod>1999-02-21T00:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3200-ca-treatment-of-roth-conversion/</loc>
  <lastmod>1999-02-20T11:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3199-tax-on-roth-conversion-from-non-deduct-1997-ira/</loc>
  <lastmod>1999-02-19T23:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3198-help-on-trad-to-roth-ira/</loc>
  <lastmod>1999-02-18T18:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3197-future-tax-on-roth-ira/</loc>
  <lastmod>1999-02-15T22:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3196-roth-ira-conversion-and-state-taxes/</loc>
  <lastmod>1999-02-15T05:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3195-1999-conribution-made-in-february-what-if-year-end-agi-exceeds-limits/</loc>
  <lastmod>1999-02-13T00:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3194-5-year-period-for-converted-dollars/</loc>
  <lastmod>1999-02-13T00:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3193-1998-roth-ira-contributions-for-non-working-or-low-income-spouse/</loc>
  <lastmod>1999-02-12T20:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3192-what-tax-forms-should-i-expect-for-roth-conversionsrecharacterization/</loc>
  <lastmod>1999-02-11T22:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3191-can-i-contribute-to-a-roth-conversion-account/</loc>
  <lastmod>1999-02-11T20:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3190-where-can-i-find-tax-help-for-converting-a-traditional-ira-to-a-roth/</loc>
  <lastmod>1999-02-11T15:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3189-recharacterization-of-roth-ira-after-taxes-have-been-withheld/</loc>
  <lastmod>1999-02-10T04:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3188-disposition-of-ira-on-owners-death/</loc>
  <lastmod>1999-02-10T04:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3187-educational-iras/</loc>
  <lastmod>1999-02-09T18:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3186-roth-conversion-tax-reporting-problems/</loc>
  <lastmod>1999-02-08T03:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3185-transferring-a-roth-to-a-different-institution/</loc>
  <lastmod>1999-02-05T07:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3184-deferred-compensation-rollover/</loc>
  <lastmod>1999-02-04T23:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3183-link-to-full-text-of-final-roth-ira-regulations-issued-by-irs-2499/</loc>
  <lastmod>1999-02-04T17:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3182-withholding-roth-iras/</loc>
  <lastmod>1999-02-04T03:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3181-iras-only-please/</loc>
  <lastmod>1999-02-04T03:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3180-real-estate-in-ira-custodian-change/</loc>
  <lastmod>1999-02-03T17:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3179-tax-bracket-for-years-23-and-4/</loc>
  <lastmod>1999-02-01T16:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3178-10-penalty-on-ira-distributions/</loc>
  <lastmod>1999-01-31T02:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3177-may-a-surviving-spouse-establish-three-separate-spousal-iras-following/</loc>
  <lastmod>1999-01-30T23:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3176-received-2-1099-rs-for-my-roth-ira/</loc>
  <lastmod>1999-01-29T09:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3175-401k-rollover/</loc>
  <lastmod>1999-01-28T09:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3174-roth-ira-funding/</loc>
  <lastmod>1999-01-28T04:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3173-too-much-taxable-amount-on-1099-r/</loc>
  <lastmod>1999-01-28T04:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3172-first-time-home-buyers/</loc>
  <lastmod>2001-06-17T17:43:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3171-withdrawals-for-education-purposes/</loc>
  <lastmod>1999-01-26T15:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3170-will-receipt-of-funds-from-ira-in-dec-98-qualify-for-conversion-to-rot/</loc>
  <lastmod>1999-01-26T03:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3169-roth-401k/</loc>
  <lastmod>1999-01-25T17:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3168-unroth-states/</loc>
  <lastmod>1999-01-25T04:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3167-convert-variable-life-insurance-to-roth/</loc>
  <lastmod>1999-01-24T21:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3166-can-i-open-accounts-in-my-kids-names/</loc>
  <lastmod>1999-01-20T22:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3165-broker-converted-half-instead-of-all-my-ira-to-roth-ira-by-dec-31-fi/</loc>
  <lastmod>1999-01-20T20:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3164-will-conv-to-roth-help-amt/</loc>
  <lastmod>1999-01-20T20:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3163-question-about-setting-up-roth-iras/</loc>
  <lastmod>1999-01-20T07:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3162-roth-iras-and-employer-plans/</loc>
  <lastmod>1999-01-19T02:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3161-can-one-invest-in-startups-using-a-roth/</loc>
  <lastmod>1999-01-17T09:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3160-fyi-possible-roth-proposals/</loc>
  <lastmod>1999-01-16T20:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3159-foreign-earnrd-income-and-roth-iras/</loc>
  <lastmod>1999-01-15T07:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3158-is-it-possible-to-have-an-ira-with-a-broker-and-purchase-stocks/</loc>
  <lastmod>1999-01-15T00:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3157-can-a-custodian-ie-bank-security-firm-be-named-an-owner-of-a-roth/</loc>
  <lastmod>1999-01-14T22:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3156-convert-ira-basis-only-to-roth-ira/</loc>
  <lastmod>1999-01-14T17:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3155-can-i-take-out-my-roth-ira-contribution-not-earningswithout-tax-or-p/</loc>
  <lastmod>1999-01-14T00:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3154-penalty-on-overpayment-of-estimated-taxes/</loc>
  <lastmod>1999-01-13T23:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3153-do-you-have-to-report-1998-roth-contributions/</loc>
  <lastmod>1999-01-13T23:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3152-prepaid-tuition-vs-educ-roth/</loc>
  <lastmod>1999-01-13T21:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3151-transfer-of-closely-held-stockprohibited-transactions/</loc>
  <lastmod>1999-01-13T18:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3150-estimated-tax-payments/</loc>
  <lastmod>1999-01-12T05:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3149-roth-ira-for-a-minor/</loc>
  <lastmod>1999-01-12T04:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3147-just-getting-a-new-roth-and-need-help/</loc>
  <lastmod>1999-01-11T09:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3146-recharacterize-if-after-converting-can-i-revalue-my-portfolio-for-ta/</loc>
  <lastmod>1999-01-09T05:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3145-1998-sep-contributions-cant-roth/</loc>
  <lastmod>1999-01-09T03:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3144-beneficiary-disclamers-on-ira-death-proceeds-need-an-opinion/</loc>
  <lastmod>1999-01-08T17:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3143-simple-ira-disclosure-statement/</loc>
  <lastmod>1999-01-08T16:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3142-roth-recharacterizations-still-confused/</loc>
  <lastmod>1999-01-07T22:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3141-getting-married-start-two-roth-iras-now-or-wait-to-start-one/</loc>
  <lastmod>1999-01-05T06:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3140-taxpenalty-treatment-of-conversion-amts-after-five-yrs-before-595/</loc>
  <lastmod>1999-01-04T16:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3139-how-to-roth/</loc>
  <lastmod>1999-01-04T07:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3138-how-many-iras-can-a-person-have/</loc>
  <lastmod>1999-01-04T07:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3137-opening-multiple-roth-ira-accounts/</loc>
  <lastmod>1999-01-04T06:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3136-401k-after-tax-contribution-to-roth/</loc>
  <lastmod>1999-01-04T06:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3135-trustee-to-trustee-roth-ira-custodianship/</loc>
  <lastmod>1999-01-03T22:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3134-roth-ira-for-payroll-deduction/</loc>
  <lastmod>1999-01-03T16:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3133-nys-and-nyc-taxes-on-the-roth/</loc>
  <lastmod>1998-12-31T06:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3132-more-than-one-roth-ira/</loc>
  <lastmod>1998-12-31T06:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3131-4-year-spread-w-regard-to-conversion-to-roth/</loc>
  <lastmod>1998-12-30T07:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3130-roth-ira-investments/</loc>
  <lastmod>1998-12-30T01:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3129-user-fee-for-irs-private-letter-ruling/</loc>
  <lastmod>1998-12-30T01:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3128-sep-to-a-roth/</loc>
  <lastmod>1998-12-29T22:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3127-what-abour-a-us-taxpayer-with-only-foreign-source-wages/</loc>
  <lastmod>1998-12-25T15:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3126-contributed-2k-to-roth-ira-now-agi-over-160/</loc>
  <lastmod>1998-12-25T03:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3125-annual-fees-small-accounts/</loc>
  <lastmod>1998-12-24T20:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3124-roth-education-ira/</loc>
  <lastmod>1998-12-24T20:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3123-any-reason-to-open-a-roth-in-1998-if-i-am-not-going-to-convert-for-5-y/</loc>
  <lastmod>1998-12-24T17:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3122-stockmutual-fund-contributions-to-roth/</loc>
  <lastmod>1998-12-24T03:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3121-start-roth-or-add-to-ira/</loc>
  <lastmod>1998-12-23T03:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3120-roth-conversion-by-executortrix/</loc>
  <lastmod>1998-12-23T02:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3119-minor-loophole-for-98/</loc>
  <lastmod>1998-12-23T02:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3118-roth-for-70-12-over-100k/</loc>
  <lastmod>1998-12-23T02:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3117-roth-ira-answer-book/</loc>
  <lastmod>1998-12-23T02:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3116-drafting/</loc>
  <lastmod>1998-12-23T00:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3115-what-is-magi-not-the-3-kings/</loc>
  <lastmod>1998-12-22T20:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3114-distribution-code-for-recharacterizations/</loc>
  <lastmod>1998-12-22T16:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3113-seproth-can-i-do-both-in-same-year/</loc>
  <lastmod>1998-12-22T15:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3112-surviving-spouse-elections/</loc>
  <lastmod>1998-12-22T04:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3111-403c/</loc>
  <lastmod>1998-12-21T05:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3110-to-convert-or-not/</loc>
  <lastmod>1998-12-21T04:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3109-reversing-an-ira-conversion/</loc>
  <lastmod>1998-12-20T02:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3108-roth-and-substantially-equal-payments/</loc>
  <lastmod>1998-12-19T10:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3107-can-i-trust-the-roth-rules-not-to-change/</loc>
  <lastmod>1998-12-18T20:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3106-can-tax-return-be-amended-if-in-first-4-yrs-have-large-cap-gain/</loc>
  <lastmod>1998-12-18T03:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3105-spouse-eligibility/</loc>
  <lastmod>1998-12-17T21:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3104-simple-ira-conversion/</loc>
  <lastmod>1998-12-17T02:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3103-undoing-roth-conversion-partial-reversal/</loc>
  <lastmod>1998-12-16T22:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3102-roth-iras-help/</loc>
  <lastmod>1998-12-16T03:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3101-tax-penalty-first-year/</loc>
  <lastmod>1998-12-16T02:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3100-nondeductible-part-of-ira-to-roth/</loc>
  <lastmod>1998-12-15T20:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3099-start-of-5-yr-wait/</loc>
  <lastmod>1998-12-15T15:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3098-education-ira/</loc>
  <lastmod>1998-12-15T05:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3097-ira-reqd-min-distribs-split-calc-for-husband-wife/</loc>
  <lastmod>1998-12-15T03:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
