<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/3089-roth-ira-conversion-marriage-status/</loc>
  <lastmod>1998-12-11T22:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3088-ira-contribution-reduces-magi/</loc>
  <lastmod>1998-12-11T22:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3087-loss-carryforward/</loc>
  <lastmod>1998-12-11T22:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3086-exceeding-agi-limit/</loc>
  <lastmod>1998-12-11T05:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3084-are-ira-distributions-earned-income/</loc>
  <lastmod>1998-12-10T18:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3083-roth-conversion-after-retirement/</loc>
  <lastmod>1998-12-10T18:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3082-conversion-deadline/</loc>
  <lastmod>1998-12-10T16:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3081-married-filing-singly-to-married-filing-jointly/</loc>
  <lastmod>1998-12-10T05:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3080-conversions/</loc>
  <lastmod>1998-12-10T03:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3079-1999-roth-contributions/</loc>
  <lastmod>1998-12-10T00:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3078-the-5-year-roth-clock/</loc>
  <lastmod>1998-12-10T00:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3077-recharacterizing-to-the-original-roth-conversion/</loc>
  <lastmod>1998-12-10T00:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3076-10-penalty-age-over-59-12/</loc>
  <lastmod>1998-12-09T18:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3075-roth-ira-conversions-and-state-income-taxes/</loc>
  <lastmod>1998-12-09T04:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3074-ira-conversion/</loc>
  <lastmod>1998-12-09T04:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3073-contributory-roth-magi-with-roth-conversions/</loc>
  <lastmod>1998-12-09T04:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3072-using-tsa-funds-to-start-a-roth-ira/</loc>
  <lastmod>1998-12-09T04:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3070-converting-inherited-ira-to-roth-ira/</loc>
  <lastmod>1998-12-09T00:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3069-roth-ira-and-401k/</loc>
  <lastmod>1998-12-09T00:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3068-can-i-setup-a-roth-for-a-1yr-old-child/</loc>
  <lastmod>1998-12-09T00:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3067-self-employed-quarterly-tax-payments/</loc>
  <lastmod>1998-12-08T17:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3066-converting-a-401k-rollover-ira-to-a-roth-ira/</loc>
  <lastmod>1998-12-08T10:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3065-conversion-from-401k/</loc>
  <lastmod>1998-12-08T05:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3064-convert-to-roth-ira-then-magi-is-over-100k/</loc>
  <lastmod>1998-12-08T01:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3063-convert-what-about-my-child-credit/</loc>
  <lastmod>1998-12-08T01:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3062-roth-ira/</loc>
  <lastmod>1998-12-07T23:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3061-quarterly-estimated-payments/</loc>
  <lastmod>1998-12-07T18:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3060-irs-lrms-for-roth-ira-prototypes-online/</loc>
  <lastmod>1998-12-07T17:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3059-4-year-spread-cut-short/</loc>
  <lastmod>1998-12-07T05:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3058-contributing-to-a-tradl-ira-prior-to-conversion/</loc>
  <lastmod>1998-12-06T23:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3057-what-is-included-in-magi/</loc>
  <lastmod>1998-12-06T15:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3056-cash-contributions/</loc>
  <lastmod>1998-12-06T15:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3055-start-a-roth-now-convert-a-ira-later/</loc>
  <lastmod>1998-12-06T15:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3054-agi-too-big-on-audit/</loc>
  <lastmod>1998-12-06T15:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3053-are-roth-distributions-repayable/</loc>
  <lastmod>1998-12-06T15:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3052-roth-ira-with-multiple-primary-beneficiaries/</loc>
  <lastmod>1998-12-06T03:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3051-ira-withdrawals/</loc>
  <lastmod>1998-12-04T22:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3050-roth-ira-prospecting-letter/</loc>
  <lastmod>1998-12-04T16:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3049-ira-investment-subsidiary/</loc>
  <lastmod>1998-12-04T04:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3048-roth-divorce/</loc>
  <lastmod>1998-12-04T02:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3047-roth-ira-conversion-minimum-required-distributions/</loc>
  <lastmod>1998-12-02T07:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3046-comminged-roth-ira-accounts-and-reporting/</loc>
  <lastmod>1998-12-02T07:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3045-roth-redemptions-prior-to-five-years/</loc>
  <lastmod>1998-12-01T16:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3044-compensation-for-ira-purposes/</loc>
  <lastmod>1998-11-30T22:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3043-iras-creditor-protection/</loc>
  <lastmod>1998-11-17T00:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3042-ira-required-minimum-distributions/</loc>
  <lastmod>1998-11-17T00:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3041-roth-ira-book/</loc>
  <lastmod>1998-11-13T03:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3040-rothing-and-unrothing-before-nov-1-1998/</loc>
  <lastmod>1998-11-06T16:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3039-rollover-after-starting-min-distrib/</loc>
  <lastmod>1998-11-04T20:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3038-social-security-and-roth-iras/</loc>
  <lastmod>1998-11-04T08:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3037-conversion-of-ira-to-roth/</loc>
  <lastmod>1998-10-21T02:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3036-ira-trustee-for-land/</loc>
  <lastmod>1998-10-20T16:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3035-fractional-disclaimers-in-an-ira/</loc>
  <lastmod>1998-10-14T00:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3034-designated-beneficiary-for-age-70-12-spouse-beneficiary/</loc>
  <lastmod>1998-10-07T22:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3033-ira-fees/</loc>
  <lastmod>1998-10-07T17:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3032-prototype-sponsor-for-group-roth-ira/</loc>
  <lastmod>1998-09-30T00:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3031-qvecs-or-decs/</loc>
  <lastmod>1998-09-04T15:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3030-loan-and-hardship-distribution/</loc>
  <lastmod>2000-06-30T22:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3029-ein-for-retirement-trustfederal-withholding/</loc>
  <lastmod>2000-06-28T06:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3028-in-a-dc-with-lump-sum-only-may-the-distribution-electionconsent-form/</loc>
  <lastmod>2000-06-28T14:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3027-beneficiary-is-a-minor/</loc>
  <lastmod>2000-06-23T23:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3026-can-a-plans-terms-require-distributions-to-be-made-via-direct-deposit/</loc>
  <lastmod>2014-07-03T16:24:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3025-spousal-ability-to-roll-to-ira-after-deceased-participants-required-b/</loc>
  <lastmod>2000-06-22T22:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3024-taxation-of-us-pension-benefits-paid-to-canadian-spouse-upon-death-o/</loc>
  <lastmod>2000-06-20T23:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3023-purchasing-annuities/</loc>
  <lastmod>2000-06-20T21:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3022-starting-and-stopping-minimum-distributions-in-a-qualified-plan/</loc>
  <lastmod>2000-06-20T17:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3021-what-to-do-for-distributions-that-do-not-require-spousal-consent/</loc>
  <lastmod>2000-06-20T02:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3020-can-participant-retire-at-age-52-but-wait-until-age-55-to-take-a-distr/</loc>
  <lastmod>2000-06-16T14:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3019-rmd-payment-of-expenses/</loc>
  <lastmod>2000-06-15T22:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3018-bridge-loans-on-plan-termination/</loc>
  <lastmod>2000-06-15T16:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3017-same-desk-rule-tranfer-from-one-subsidiary-to-another/</loc>
  <lastmod>2000-10-24T22:32:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3016-seeking-referencesarticles-detailing-irs-publication-504/</loc>
  <lastmod>2000-06-12T06:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3015-revocation-of-70-12-election/</loc>
  <lastmod>2000-06-08T20:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3014-can-a-plan-accept-as-a-rollover-funds-previously-distributed-under-a-q/</loc>
  <lastmod>2000-06-08T19:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3013-can-a-partial-termination-be-for-less-than-a-20-reduction/</loc>
  <lastmod>2009-08-04T21:07:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3012-hardship-withdrawal-from-frozen-account/</loc>
  <lastmod>2000-06-02T23:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3011-minimum-required-distribution-vs-in-service-withdrawal/</loc>
  <lastmod>2000-05-30T16:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3010-interest-to-terminated-participant/</loc>
  <lastmod>2000-05-29T15:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3009-can-loans-be-taken-from-rollover-accounts-prior-to-employee-becoming-a/</loc>
  <lastmod>2000-05-26T23:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3008-withdrawal-of-pre-1987-after-tax-employee-contributions/</loc>
  <lastmod>2000-05-26T14:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3007-distributions-made-by-age-62-or-age-65/</loc>
  <lastmod>2000-05-22T17:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3006-death-benefit-distribution-options-for-non-spouse-beneficiary/</loc>
  <lastmod>2000-05-17T21:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3005-cost-basis-of-mutual-funds/</loc>
  <lastmod>2000-05-16T16:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3004-can-in-service-withdrawals-avoid-20-withholding-by-direct-rollover-or/</loc>
  <lastmod>2000-05-16T00:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3003-determining-cost-basis-of-employer-stock/</loc>
  <lastmod>2000-05-16T00:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3002-at-what-point-is-the-substantially-level-loan-repayment-re/</loc>
  <lastmod>2000-05-04T20:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3001-purchasing-life-insurance/</loc>
  <lastmod>2000-05-04T15:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/3000-411d6-protected-benefits/</loc>
  <lastmod>2000-05-03T20:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2999-good-and-inexpensive-participant-locator-service/</loc>
  <lastmod>2000-05-03T20:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2998-loans-from-3-nonelective-contributions-in-a-401k-safe-harbor-plan/</loc>
  <lastmod>2000-05-03T16:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2997-how-should-on-going-minimum-required-distributions-be-calculated-when/</loc>
  <lastmod>2000-05-02T19:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2996-what-should-happen-with-loans-when-participant-comes-out-of-bankruptcy/</loc>
  <lastmod>2000-05-02T17:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2995-what-rights-do-defined-contribution-participants-in-pay-status-have-to/</loc>
  <lastmod>2000-04-27T17:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2994-does-anyone-have-a-cite-for-a-participant-being-able-to-elect-more-tha/</loc>
  <lastmod>2000-04-27T17:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2993-early-loan-payoff/</loc>
  <lastmod>2000-04-27T15:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2992-qdro-both-parties-are-participants/</loc>
  <lastmod>2000-04-19T23:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2991-loss-of-earnings/</loc>
  <lastmod>2000-04-17T22:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2990-loans-ucc/</loc>
  <lastmod>2000-04-14T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2989-tracking-payments-to-retired-participants/</loc>
  <lastmod>2000-04-13T22:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2988-direct-rollover-to-qualified-plan/</loc>
  <lastmod>2000-04-13T20:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2987-leaves-of-absence-and-truth-in-lending/</loc>
  <lastmod>2000-04-13T15:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2986-when-has-an-owner-terminated-employment-for-purposes-of-being-entitled/</loc>
  <lastmod>2000-10-25T12:22:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2985-puerto-rican-reporting/</loc>
  <lastmod>2000-04-07T21:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2984-how-to-get-withholding-from-distributions-to-irs/</loc>
  <lastmod>2000-04-07T17:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2983-qdro-survivor-coverage-for-db-plans/</loc>
  <lastmod>2000-04-07T14:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2982-does-rollover-of-keogh-to-conduit-ira-eliminate-10-year-averaging-opti/</loc>
  <lastmod>2000-04-07T00:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2981-rollover-due-to-disability/</loc>
  <lastmod>2000-04-06T16:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2980-loans-from-multiple-plans/</loc>
  <lastmod>2000-04-04T14:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2979-participant-bankruptcy/</loc>
  <lastmod>2000-04-03T20:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2978-force-out-upon-plan-termination/</loc>
  <lastmod>2000-03-23T00:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2977-401k-loan-borrow-pre-or-post-tax-money/</loc>
  <lastmod>2000-03-20T23:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2976-rollover-of-of-amounts-subsequent-to-turning-70-12/</loc>
  <lastmod>2000-03-16T04:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2975-penalties-for-rollovers/</loc>
  <lastmod>2000-03-15T22:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2974-i-need-a-primer-on-taxation-of-defaulted-loans/</loc>
  <lastmod>2000-03-11T00:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2973-tax-notice-at-time-of-distribution-from-401k/</loc>
  <lastmod>2000-03-10T00:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2972-fit-submitted-in-error/</loc>
  <lastmod>2000-03-10T00:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2971-qdro-earliest-retirement-date-erd/</loc>
  <lastmod>2000-03-08T18:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2970-what-controls-and-who-does-plan-pay-when-plan-participant-and-wife-die/</loc>
  <lastmod>2000-03-06T23:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2969-ira-earliest-distribution/</loc>
  <lastmod>2000-03-06T20:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2968-required-minimum-distribution-for-5-percent-owner/</loc>
  <lastmod>2002-12-03T18:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2967-california-address-for-withholding/</loc>
  <lastmod>2000-03-03T03:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2966-what-happens-to-unpaid-loan-previously-taxed-as-deemed-distribution/</loc>
  <lastmod>2000-03-02T21:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2965-qdro-specificity-re-calc-of-benefit/</loc>
  <lastmod>2000-03-02T00:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2964-mrd-to-spousebenef/</loc>
  <lastmod>2000-03-02T00:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2963-can-a-change-in-loan-policy-or-plan-document-loan-provisions-apply-to/</loc>
  <lastmod>2000-02-29T21:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2962-are-hardship-distributions-protected-under-411d6/</loc>
  <lastmod>2000-02-28T17:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2961-terminated-participant/</loc>
  <lastmod>2000-02-24T00:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2960-lump-sum-distributions-and-10-year-averaging/</loc>
  <lastmod>2000-02-23T23:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2959-new-loan-for-former-participant/</loc>
  <lastmod>2000-02-16T00:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2958-is-beneficiary-designation-from-pre-spinoff-plan-valid-for-determining/</loc>
  <lastmod>2000-02-11T18:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2957-repayment-schedule/</loc>
  <lastmod>2000-02-10T21:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2956-taxation-of-accrued-interest-on-deemed-loan/</loc>
  <lastmod>2000-02-08T22:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2955-freezing-a-participant-account-before-a-dro-is-given-to-the-plan-admin/</loc>
  <lastmod>2000-02-08T18:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2954-401k-loans/</loc>
  <lastmod>2000-02-02T21:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2953-re-employment-after-distribution/</loc>
  <lastmod>2000-02-01T21:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2952-is-trustee-required-to-report-home-loan-interest/</loc>
  <lastmod>2016-02-03T16:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2951-how-is-life-expectancy-determined-for-purposes-of-calculating-maximum/</loc>
  <lastmod>2000-01-31T17:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2950-qdros-and-loans/</loc>
  <lastmod>2000-01-29T22:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2949-satisy-judgement-from-vested-profit-sharing/</loc>
  <lastmod>2000-01-29T01:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2948-rollovers-from-multiple-plans/</loc>
  <lastmod>2000-01-28T00:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2947-federal-tax-liens-does-a-federal-tax-lien-attach-to-a-participants/</loc>
  <lastmod>2000-01-26T18:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2946-new-irs-model-402f-notice/</loc>
  <lastmod>2000-01-25T18:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2945-plan-administers-duty-to-verify-marital-status/</loc>
  <lastmod>2000-01-24T16:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2944-qdro-distribution/</loc>
  <lastmod>2000-01-21T22:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2943-rmd-calculated-using-spouse-even-if-spouse-not-the-beneficiary/</loc>
  <lastmod>2000-01-20T18:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2942-reporting-defaulted-loan-on-a-1099r/</loc>
  <lastmod>2000-01-19T23:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2941-calculation-of-rmd/</loc>
  <lastmod>2000-01-18T18:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2940-is-educational-info-distributed-to-employees-regarding-plan-features-b/</loc>
  <lastmod>2000-01-14T13:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2939-interest-on-late-loan-payments/</loc>
  <lastmod>2000-01-13T06:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2938-where-a-participant-owns-part-of-the-primary-residence-the-participant/</loc>
  <lastmod>2003-02-11T06:38:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2937-in-service-dist-from-money-pplan/</loc>
  <lastmod>2000-01-10T04:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2936-10000-loan-minimum/</loc>
  <lastmod>2000-01-07T17:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2935-is-it-ok-to-destroy-the-check-and-what-about-withholding-in-this-sit/</loc>
  <lastmod>2000-01-07T00:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2934-is-any-portion-of-a-lump-sum-paid-prior-to-the-required-beginning-date/</loc>
  <lastmod>2000-01-06T22:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2933-5500-reporting-of-defaulted-loan-deemed-destributions/</loc>
  <lastmod>2000-01-04T14:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2932-rollover-after-beginning-age-70-12-distributions-not-mandataed-by-401/</loc>
  <lastmod>1999-12-31T01:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2931-distributions-to-participants-involved-in-criminal-acts/</loc>
  <lastmod>1999-12-30T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2930-what-are-risks-in-not-following-deemed-distribution-rules/</loc>
  <lastmod>1999-12-23T03:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2929-defined-benefit-plan-distribution-rules/</loc>
  <lastmod>1999-12-21T23:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2928-can-this-participant-borrow-50000-by-taking-2-loans-1-day-apart-inst/</loc>
  <lastmod>1999-12-20T23:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2927-qdros-and-loans/</loc>
  <lastmod>1999-12-18T03:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2926-does-50-excise-tax-apply-in-this-case/</loc>
  <lastmod>1999-12-17T15:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2925-money-purchase-plan-terminating-can-they-force-out-participant-balan/</loc>
  <lastmod>1999-12-15T01:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2924-how-is-the-maximum-loan-amount-calculated-when-there-is-more-than-one/</loc>
  <lastmod>1999-12-14T20:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2923-loan-to-5-owner-in-s-corp/</loc>
  <lastmod>1999-12-10T23:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2922-length-of-loan-nrd/</loc>
  <lastmod>1999-12-09T23:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2921-resuming-mrd-after-termination/</loc>
  <lastmod>1999-12-09T17:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2920-minimum-distributions-is-the-default-election-to-defer-mrd-if-no-elec/</loc>
  <lastmod>1999-12-08T15:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2919-withholding-on-non-5-owners/</loc>
  <lastmod>1999-12-08T06:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2918-annual-election-to-defer-or-receive-an-rmd-for-a-non-5-owner-is-any/</loc>
  <lastmod>2002-12-04T21:19:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2917-rmd-with-an-ira-and-a-401k-account/</loc>
  <lastmod>1999-12-06T22:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2916-rmd-started-with-no-election-can-method-now-change/</loc>
  <lastmod>1999-12-03T23:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2915-incentives-to-take-immediate-distributions/</loc>
  <lastmod>2018-01-22T03:53:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2914-tefra-242b2-election-and-rollovers/</loc>
  <lastmod>1999-12-02T17:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2913-participant-elects-rollover-but-dies-b4-payment-plans-beneficiary-de/</loc>
  <lastmod>1999-12-02T01:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2912-death-of-100-owner-participant/</loc>
  <lastmod>1999-12-02T00:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2911-can-the-beneficiary-the-spouse-get-net-unrealized-appreciation-tax-t/</loc>
  <lastmod>1999-12-01T17:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2910-what-to-do-with-missing-participants-money-balances-are-less-than/</loc>
  <lastmod>2000-11-28T20:18:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2909-taxation-of-non-periodic-payments-after-the-annuity-start-date/</loc>
  <lastmod>1999-11-30T22:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2908-interest-rate-charged-on-loans/</loc>
  <lastmod>1999-11-26T07:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2907-tax-deposits/</loc>
  <lastmod>2001-11-14T18:54:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2906-convert-from-pc-to-llc/</loc>
  <lastmod>1999-11-19T21:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2905-when-reporting-defaulted-loans-to-the-irs-do-you-include-interest-to-t/</loc>
  <lastmod>1999-11-17T21:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2904-participant-wplan-loan-files-for-bankruptcy/</loc>
  <lastmod>2010-03-07T18:37:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2903-post-secondary-education/</loc>
  <lastmod>1999-11-16T16:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2902-if-a-participant-in-a-401k-plan-terminates-at-age-60-with-an-account/</loc>
  <lastmod>1999-11-16T00:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2901-distribution-to-401k-participant-who-will-terminate-employment-and-b/</loc>
  <lastmod>1999-11-12T22:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2900-beneficiaries-for-survivor-annuities/</loc>
  <lastmod>1999-11-10T18:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2899-participant-divorces-but-does-not-take-ex-spouse-off-of-beneficiary-de/</loc>
  <lastmod>1999-11-08T17:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2898-loan-to-hce/</loc>
  <lastmod>1999-11-06T18:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2897-beneficiaries-when-change-from-qpsa-to-qjsa/</loc>
  <lastmod>1999-11-03T17:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2896-qualified-preretirement-survivor-2nd-spouse/</loc>
  <lastmod>1999-11-03T17:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2895-should-the-value-of-individual-insurance-policies-held-by-a-participan/</loc>
  <lastmod>1999-11-01T20:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2894-reporting-hardship-distribution-on-1099-r-after-123199/</loc>
  <lastmod>1999-10-28T16:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2893-loans-when-going-from-s-corp-to-c-corp/</loc>
  <lastmod>1999-10-27T06:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2892-stoppng-payroll-deduction-loan-repayment/</loc>
  <lastmod>1999-10-26T14:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2891-withholding-on-distributions-to-nonresident-aliens/</loc>
  <lastmod>1999-10-25T22:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2890-hardship-distribution-for-2nd-residence/</loc>
  <lastmod>1999-10-25T20:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2889-loans-from-retirement-plans-and-state-laws/</loc>
  <lastmod>1999-10-25T20:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2888-loan-and-hardship-at-same-time/</loc>
  <lastmod>1999-10-25T19:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2887-incarcerated-beneficiary-help/</loc>
  <lastmod>1999-10-25T03:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2886-eligible-rollovers-or-plan-to-plan-transfers-to-a-governmental-plan/</loc>
  <lastmod>1999-10-20T19:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2885-hardship-and-in-servicenotices/</loc>
  <lastmod>2001-02-16T17:45:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2884-1099-for-make-up-mrd/</loc>
  <lastmod>1999-10-15T16:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2883-distributions-less-than-200/</loc>
  <lastmod>1999-10-14T20:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2882-70-12-distributions/</loc>
  <lastmod>1999-10-14T02:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2881-spousal-consent-cash-out-limit-dc-plan-sources/</loc>
  <lastmod>1999-10-13T17:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2880-converting-loan-under-old-rules-to-loan-under-current-rules/</loc>
  <lastmod>1999-10-11T21:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2879-spousal-consent-for-loans/</loc>
  <lastmod>1999-10-11T13:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2878-offset-loans-in-mp/</loc>
  <lastmod>1999-10-09T21:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2877-correcting-an-old-defaulted-loan/</loc>
  <lastmod>1999-10-07T19:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2876-if-a-participant-has-a-portion-of-his-balance-that-was-deposited-on-hi/</loc>
  <lastmod>1999-10-07T19:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2875-mrd-notice/</loc>
  <lastmod>1999-10-05T21:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2874-distribution-of-employer-stock-and-10-year-averaging/</loc>
  <lastmod>1999-10-02T05:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2873-any-problems-with-a-take-now-or-wait-provision/</loc>
  <lastmod>1999-10-01T19:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2872-mandatory-withholding-correction/</loc>
  <lastmod>1999-10-01T13:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2871-rbd-for-70-12-distribution/</loc>
  <lastmod>1999-09-27T13:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2870-deposit-of-irs-withholding/</loc>
  <lastmod>2001-03-08T00:34:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2869-70-12-mrd-communication-to-participants-samples/</loc>
  <lastmod>1999-09-23T06:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2868-1099-for-beneficiary-thats-foreign-national/</loc>
  <lastmod>1999-09-23T17:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2867-should-employer-revalue/</loc>
  <lastmod>1999-09-22T00:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2866-distribution-fees/</loc>
  <lastmod>1999-09-21T22:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2865-direct-rollovers-including-plan-loans/</loc>
  <lastmod>1999-09-21T15:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2864-changing-participant-elections-after-the-annuity-starting-date/</loc>
  <lastmod>1999-09-17T00:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2863-401k-loans-to-employees-of-non-us-sub/</loc>
  <lastmod>1999-09-15T14:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2862-mailing-rollover-checks-to-participants/</loc>
  <lastmod>1999-09-14T06:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2861-min-dist-and-multiple-beneficiaries/</loc>
  <lastmod>1999-09-13T06:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2860-distribution-of-trailing-contributions/</loc>
  <lastmod>1999-09-10T21:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2859-sepp/</loc>
  <lastmod>1999-09-10T16:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2858-nonvested-amountsqdros/</loc>
  <lastmod>1999-09-10T06:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2857-qdro-alternate-payees-beneficiary/</loc>
  <lastmod>1999-09-08T04:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2856-tefra-242b-election/</loc>
  <lastmod>1999-09-07T19:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2855-nua-election-can-basis-be-rolled-in-kind/</loc>
  <lastmod>1999-09-07T19:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2854-death-before-minimum-required-distribution/</loc>
  <lastmod>1999-09-03T00:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2853-triggering-events-for-rollovers-that-is-the-question/</loc>
  <lastmod>1999-08-28T21:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2852-qdro-distributions401a9/</loc>
  <lastmod>1999-08-27T19:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2851-qdro-distributions/</loc>
  <lastmod>1999-08-26T19:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2850-has-anybody-seen-my-basis/</loc>
  <lastmod>1999-08-26T12:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2849-loan-rollover/</loc>
  <lastmod>1999-08-25T23:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2848-when-2million-is-not-enough-by-scott-burns/</loc>
  <lastmod>1999-08-24T23:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2847-benefits-questions/</loc>
  <lastmod>1999-08-23T17:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2846-plan-loan-to-family-member-as-indirect-loan/</loc>
  <lastmod>1999-08-19T16:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2845-conversion-from-c-to-s-corp/</loc>
  <lastmod>1999-08-18T00:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2844-applying-loan-repayments-to-sources/</loc>
  <lastmod>1999-08-17T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2843-assuming-a-plan-allows-loans-to-be-repaid-over-5-years-what-is-the-re/</loc>
  <lastmod>1999-08-13T23:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2842-distribution-on-plan-termination-including-after-tax-contributions/</loc>
  <lastmod>1999-08-12T21:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2841-8-11-99-how-much-can-you-afford-to-spend-by-scott-burns/</loc>
  <lastmod>1999-08-11T06:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2840-taxation-of-distributions-for-american-indians/</loc>
  <lastmod>1999-07-30T22:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2839-qdro-re-terminated-plans/</loc>
  <lastmod>1999-07-29T17:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2838-ap-story-on-lost-participants/</loc>
  <lastmod>1999-07-29T14:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2837-multiple-hardship-distributions-in-a-12-month-period/</loc>
  <lastmod>1999-07-28T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2836-qdro-payout-from-a-dc-plan/</loc>
  <lastmod>1999-07-27T15:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2835-return-of-over-distribution/</loc>
  <lastmod>1999-07-26T17:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2834-minimimum-distribution-requirements-ira-and-403b/</loc>
  <lastmod>1999-07-23T19:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2833-elimination-of-1099-distribution-codes-b-and-c/</loc>
  <lastmod>1999-07-22T15:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2832-alternate-payees-in-dc-plans-vs-db-plans/</loc>
  <lastmod>1999-07-14T22:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2831-are-401k-assets-distributable-in-these-transactions/</loc>
  <lastmod>1999-07-10T00:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2830-rollovers-as-hardship-distributions/</loc>
  <lastmod>1999-06-29T06:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2829-are-rmds-required-for-rollover-money-into-new-plan/</loc>
  <lastmod>1999-06-28T07:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2828-florida-documentary-stamp-tax-and-loans-from-erisa-plans/</loc>
  <lastmod>2003-01-30T20:13:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2827-when-to-measure-5000-cash-out/</loc>
  <lastmod>1999-06-23T12:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2826-computation-of-minimum-distribution-period/</loc>
  <lastmod>1999-06-18T23:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2825-distributions-to-annuitant-after-death/</loc>
  <lastmod>1999-06-15T15:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2824-delay-in-distribution-of-my-retirement-plan-what-to-do/</loc>
  <lastmod>1999-06-11T23:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2823-how-are-other-employers-implementing-gatt-what-criteria-to-use-in-c/</loc>
  <lastmod>1999-06-11T19:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2822-distribution-fees/</loc>
  <lastmod>1999-06-11T02:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2821-charging-fees-to-an-alternate-payee-for-qdro/</loc>
  <lastmod>1999-06-10T22:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2820-wrong-interest-rate-applied-to-401kk-loan/</loc>
  <lastmod>2008-05-12T19:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2819-terminated-participant-with-outstanding-loan-balance/</loc>
  <lastmod>1999-06-09T20:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2818-lost-participants-in-a-terminated-money-purchase-pension-plan/</loc>
  <lastmod>1999-06-02T22:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2817-tax-reporting-of-deceased-participant-loan/</loc>
  <lastmod>2012-09-12T13:52:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2816-irs-withholding-on-min-req-distrib/</loc>
  <lastmod>1999-05-18T12:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2815-1099s-when-sponsor-no-longer-exists/</loc>
  <lastmod>1999-05-11T15:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2814-does-any-one-know-where-there-is-a-cite-for-the-definition-of-the-begi/</loc>
  <lastmod>1999-05-10T17:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2813-can-voluntary-after-tax-money-be-used-for-401k-loan/</loc>
  <lastmod>1999-05-06T22:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2812-loans-from-rollover-accounts/</loc>
  <lastmod>1999-05-06T21:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2811-when-does-a-beneficiary-need-take-their-money-from-a-401k-after-thei/</loc>
  <lastmod>1999-05-06T21:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2810-spousal-consent/</loc>
  <lastmod>1999-05-05T01:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2809-participant-loans-during-a-plan-administrator-change/</loc>
  <lastmod>1999-04-28T13:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2808-state-income-tax-withholding/</loc>
  <lastmod>1999-04-24T21:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2807-repayment-of-overpayment-of-distribution/</loc>
  <lastmod>1999-04-24T16:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2806-death-distribution-to-minor-children/</loc>
  <lastmod>1999-04-23T20:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2805-taking-distribution-to-pay-off-credit-cards-traditional-or-roth/</loc>
  <lastmod>1999-04-23T12:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2804-loan-property-puchase/</loc>
  <lastmod>1999-04-20T22:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2803-minimum-distribution-requirement-for-initial-plan-year/</loc>
  <lastmod>1999-04-15T20:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2802-incorrect-withholding/</loc>
  <lastmod>1999-04-14T22:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2801-minimum-required-distribution-from-ira-ok-if-plan-terminates/</loc>
  <lastmod>1999-04-09T17:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2800-participant-distribution-fees/</loc>
  <lastmod>1999-04-02T22:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2799-underpayment-of-distributions/</loc>
  <lastmod>1999-03-30T18:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2798-what-qualifies-a-distribution-for-rollover-treatment/</loc>
  <lastmod>1999-03-29T07:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2797-help-the-retroactive-payment-rule/</loc>
  <lastmod>1999-03-27T01:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2796-in-kind-distribution-a-protected-benefit/</loc>
  <lastmod>1999-03-26T22:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2795-72t-substantially-equal-payments-resources/</loc>
  <lastmod>1999-03-17T17:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2794-forfeitures-allocated-to-terminated-participants/</loc>
  <lastmod>1999-03-16T20:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2793-help-can-a-501c18-dist-be-rolled-to-an-ira/</loc>
  <lastmod>1999-03-15T07:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2792-valid-irs-distributions-code-combinations-for-1099r-rptg-large-pension/</loc>
  <lastmod>1999-03-11T00:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2791-withdrawal-at-59-12/</loc>
  <lastmod>1999-03-06T23:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2790-failure-to-withhold/</loc>
  <lastmod>1999-02-19T23:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2789-withholding-deposits/</loc>
  <lastmod>1999-02-18T22:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2788-cash-out-rule/</loc>
  <lastmod>1999-02-09T18:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2787-tax-deductible-if-interest-is-credited-to-participant/</loc>
  <lastmod>1999-02-08T18:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2786-deductible-participant-loan-interest/</loc>
  <lastmod>1999-02-03T03:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2785-lost-participant/</loc>
  <lastmod>1999-01-28T22:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2784-removing-plan-loan-provision/</loc>
  <lastmod>1999-01-27T23:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2783-notice-99-5/</loc>
  <lastmod>1999-01-26T21:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2782-third-party-loan-from-a-profit-sharing-plan/</loc>
  <lastmod>1999-01-21T06:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2781-calculating-hardship-withdrawals/</loc>
  <lastmod>1999-01-08T21:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2780-terminated-profit-sharing-plans/</loc>
  <lastmod>1999-01-06T21:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2779-withholding-on-salary-reduction-taken-as-hardship-withdrawl/</loc>
  <lastmod>1999-01-04T17:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2778-mandatory-withholding/</loc>
  <lastmod>1998-12-30T16:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2777-life-and-death-planning-for-retirement-benefits-by-choate/</loc>
  <lastmod>1998-12-18T20:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2776-state-withholding-on-distributions/</loc>
  <lastmod>1998-12-17T03:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2775-s-corp-to-c-corp/</loc>
  <lastmod>1998-12-08T23:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2774-required-minimum-distribution/</loc>
  <lastmod>1998-12-08T21:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2773-failure-to-provide-1099-on-defaulted-loan/</loc>
  <lastmod>1998-12-08T20:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2772-withholding-on-distributions/</loc>
  <lastmod>1998-12-07T13:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2771-required-minimum-distribution/</loc>
  <lastmod>1998-12-04T21:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2770-procedures-on-defaulted-loans/</loc>
  <lastmod>1998-12-04T20:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2769-paperless-loanstakeover-plans/</loc>
  <lastmod>1998-12-03T03:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2768-tax-withholding-on-minimum-distributions/</loc>
  <lastmod>1998-12-03T03:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2767-conversion-to-llc/</loc>
  <lastmod>1998-12-01T17:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2766-prior-year-errors-or-unavailable-history/</loc>
  <lastmod>1998-11-19T16:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2765-hardship-withdrawal/</loc>
  <lastmod>1998-11-12T22:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2764-accrued-interest-on-participant-loan/</loc>
  <lastmod>1998-11-10T13:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2763-distribution-to-corporation-owner/</loc>
  <lastmod>1998-11-04T23:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2762-70-12-minimum-distribution/</loc>
  <lastmod>1998-11-04T16:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2761-loans-in-public-plans/</loc>
  <lastmod>1998-10-28T18:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2760-any-good-articles-about-in-service-distributions/</loc>
  <lastmod>1998-10-28T04:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2759-withholding-on-distributions-to-nuns/</loc>
  <lastmod>1998-10-15T20:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2758-qpsa-vs-qjsa/</loc>
  <lastmod>1998-10-15T20:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2757-withholding-on-distributions/</loc>
  <lastmod>1998-10-13T01:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2756-pre-prop-reg-loan-now-in-default-advice-on-effective-date-of-prop-r/</loc>
  <lastmod>1998-10-06T20:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2755-what-limits-is-your-plan-placing-on-loans-to-participants/</loc>
  <lastmod>1998-09-22T23:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2754-401k-loans/</loc>
  <lastmod>1998-09-19T01:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2753-loan-availability/</loc>
  <lastmod>1998-09-04T02:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2752-accrual-of-interest-on-loans-and-defaults/</loc>
  <lastmod>1998-08-26T23:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2751-update-unable-to-repay-plan-loan-job-change/</loc>
  <lastmod>1998-08-20T17:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2750-ira-payable-to-family-trust-can-you-liquidate-the-family-trust-withou/</loc>
  <lastmod>2000-06-29T23:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2749-variation-on-the-section-2035-rules-for-split-dollar-and-insurance-tru/</loc>
  <lastmod>2000-06-22T21:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2748-predeceasing-wifes-estate-tax-liability-for-husbands-term-life-insu/</loc>
  <lastmod>2000-06-07T20:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2747-sbcairtouch/</loc>
  <lastmod>2000-04-30T06:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2746-ab-trust-with-a-roth-ira/</loc>
  <lastmod>2000-04-30T04:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2745-power-of-personal-representative/</loc>
  <lastmod>2000-04-22T19:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2744-minors-as-beneficiaries-in-a-db-plan/</loc>
  <lastmod>2000-04-22T06:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2743-split-dollar-changing-policies-and-the-three-year-transfer-rule/</loc>
  <lastmod>2000-04-17T02:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2742-trust-named-as-beneficiary-in-1990/</loc>
  <lastmod>2000-04-01T09:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2741-ira-beneficiary-designation-in-conflict/</loc>
  <lastmod>2000-03-26T06:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2740-another-multiple-beneficiary-issue/</loc>
  <lastmod>2000-03-23T16:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2739-estate-makes-deduction-for-contribution-after-partners-death/</loc>
  <lastmod>2000-03-16T07:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2738-multiple-beneficiary-issue/</loc>
  <lastmod>2000-03-02T22:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2737-ira-transfer-to-spouse-beneficiary/</loc>
  <lastmod>2000-03-02T01:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2736-rollovers-for-ira-spouse-bene-under-59-12-can-a-spouse-bene-have-her/</loc>
  <lastmod>2000-03-02T00:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2735-net-unrealized-appreciation-nua/</loc>
  <lastmod>2009-08-29T12:34:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2734-qpira-distribution-planning-software/</loc>
  <lastmod>2000-02-20T04:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2733-move-ira-to-trust-via-variable-annuity/</loc>
  <lastmod>2000-02-09T02:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2732-plrs-199951053-199915063-how-are-you-presenting-these-to-client/</loc>
  <lastmod>2000-01-21T20:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2731-any-way-for-a-nonspouse-plan-beneficiary-to-make-a-tax-free-rollover-t/</loc>
  <lastmod>2009-09-11T13:46:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2730-partial-disclaimer-of-ira/</loc>
  <lastmod>1999-12-16T21:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2729-roth-conversion-in-year-of-death/</loc>
  <lastmod>1999-12-14T05:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2728-ab-trust-with-conventional-ira/</loc>
  <lastmod>1999-12-11T18:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2727-name-a-new-beneficiary/</loc>
  <lastmod>1999-11-23T03:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2726-recalculating-life-expectancy/</loc>
  <lastmod>1999-11-20T16:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2725-trust-as-beneficiary-of-an-ira/</loc>
  <lastmod>1999-11-19T00:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2724-rmd-from-each-inherited-ira-or-any-inherited-ira/</loc>
  <lastmod>1999-11-08T04:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2723-term-certain-or-adjusted-term-certain-for-heirs-when-inherited-after-r/</loc>
  <lastmod>1999-11-08T01:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2722-estate-planning-with-prepaid-tuition/</loc>
  <lastmod>1999-11-06T00:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2721-ird-deduction-calculation/</loc>
  <lastmod>1999-10-28T20:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2720-private-foundation-as-beneficiaryexcise-tax/</loc>
  <lastmod>1999-10-28T01:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2719-charitable-beneficiary-designation/</loc>
  <lastmod>1999-10-07T19:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2718-can-a-spouse-use-a-72t-roll-out-without-spouses-consent/</loc>
  <lastmod>1999-10-07T06:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2717-estate-planning-and-esops/</loc>
  <lastmod>1999-09-29T06:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2716-qtip-as-ira-beneficiary/</loc>
  <lastmod>1999-09-27T17:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2715-beneficiary-designation/</loc>
  <lastmod>1999-09-08T00:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2714-year-end-sales-in-a-maritial-trust/</loc>
  <lastmod>1999-08-28T00:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2713-required-minimum-distributions/</loc>
  <lastmod>1999-08-16T15:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2712-disclaim-a-403-b-to-a-credit-shelter-trust-or-convert-to-a-roth/</loc>
  <lastmod>1999-08-09T03:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2711-splitting-an-ira-to-name-a-charity-as-beneficiary-after-age-70-12/</loc>
  <lastmod>1999-08-06T03:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2710-online-article-by-merv-wilf-about-ira-beneficiaries-7699-wont-la/</loc>
  <lastmod>1999-07-11T23:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2709-house-in-by-pass-trust/</loc>
  <lastmod>1999-07-06T22:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2708-naming-private-foundation-as-beneficiary-of-ira/</loc>
  <lastmod>1999-07-06T19:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2707-disclaimer-of-ira-to-fund-by-pass-trust/</loc>
  <lastmod>1999-07-04T23:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2706-estate-taxes-on-ira/</loc>
  <lastmod>2002-04-12T04:33:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2705-iras-in-a-living-trust/</loc>
  <lastmod>1999-06-15T16:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2704-check-payable-to-child-or-guardian/</loc>
  <lastmod>1999-06-03T17:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2703-suggestions-wanted-for-article-topics/</loc>
  <lastmod>1999-05-31T21:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2702-estate-taxes-on-roth-ira/</loc>
  <lastmod>1999-05-23T04:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2701-funding-a-bypass-trust/</loc>
  <lastmod>1999-05-21T13:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2700-estate-valuation-of-annuity/</loc>
  <lastmod>1999-03-30T02:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2699-plan-sponsor-as-beneficiary/</loc>
  <lastmod>1999-03-24T15:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2698-trust-as-beneficiary/</loc>
  <lastmod>1999-03-18T22:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2697-roth-beneficiary/</loc>
  <lastmod>1999-01-31T02:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2696-private-annuity-to-avoid-estate-tax-on-large-dc-balance/</loc>
  <lastmod>1999-01-30T22:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2695-tefra-242b2-election-somebody-must-remember-this/</loc>
  <lastmod>1999-01-14T04:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2694-discalimer-of-fractional-ira-proceeds/</loc>
  <lastmod>1998-10-30T16:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2693-use-of-qualified-assets-to-fund-credit-shleter-trust/</loc>
  <lastmod>1998-10-01T19:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2692-take-a-look-at-this/</loc>
  <lastmod>2000-06-07T01:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2691-partially-self-insured-program-for-a-group-of-16-employees-in-nj/</loc>
  <lastmod>2000-05-19T21:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2690-i-have-been-asked-to-assist-a-start-up-company-establish-its-full-bene/</loc>
  <lastmod>2000-08-11T21:07:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2689-directors-plans/</loc>
  <lastmod>2000-05-02T00:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2688-can-a-temporary-agency-offer-health-benefits/</loc>
  <lastmod>2000-04-07T16:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2687-what-retention-tools-have-been-found-to-be-effective-in-keeping-valuab/</loc>
  <lastmod>2000-09-03T18:14:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2686-survey-on-employee-benefits-in-small-private-establishments/</loc>
  <lastmod>2000-03-08T22:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2685-summary-plan-descriptions-w-fully-insured-plans/</loc>
  <lastmod>2000-03-01T04:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2684-ps-plan-sponsorship-statistics/</loc>
  <lastmod>2000-02-02T05:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2683-paid-time-off-policy-that-credits-all-pto-on-jan-1st/</loc>
  <lastmod>2000-01-20T21:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2682-startup-software-company-looking-for-realistic-stock-for-employees/</loc>
  <lastmod>2007-02-03T16:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2681-business-plan-hr-factors/</loc>
  <lastmod>2000-01-04T07:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2680-trying-to-compile-information-about-workers-compensation-insurance-fr/</loc>
  <lastmod>1999-11-06T23:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2679-limited-liability-company-benefits/</loc>
  <lastmod>1999-11-01T21:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2678-laws-on-benefits-for-wholly-owned-subsidiaries/</loc>
  <lastmod>1999-10-13T06:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2677-instruction-for-erisa-compliance/</loc>
  <lastmod>1999-08-06T21:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2676-need-to-find-software-to-help-us-write-a-benefits-plan-for-a-small-bus/</loc>
  <lastmod>1999-07-22T20:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2675-share-your-experience/</loc>
  <lastmod>1999-06-24T19:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2674-top-heavy-question-originally-posted-by-escott-12499-one-plan-in/</loc>
  <lastmod>1999-06-15T15:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2673-performance-reviews/</loc>
  <lastmod>1999-05-21T14:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2672-ivr-for-small-businesses/</loc>
  <lastmod>1999-05-11T15:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2671-control-groupnon-control-group-checklist/</loc>
  <lastmod>1999-04-27T16:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2670-non-profit-art-gallery-looking-for-a-standard-bonus-incent/</loc>
  <lastmod>1999-04-26T04:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2669-section-415-limit-for-commonly-controlled-businesses/</loc>
  <lastmod>1999-04-23T06:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2668-best-retirement-plan-options-for-benevolent-small-business/</loc>
  <lastmod>1999-03-09T03:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2667-eligible-for-bonus-program/</loc>
  <lastmod>1999-03-07T22:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2666-general-rules-and-regs/</loc>
  <lastmod>1999-01-14T17:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2665-handbook-for-small-business/</loc>
  <lastmod>1999-01-14T04:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2664-profit-sharing-as-compensation/</loc>
  <lastmod>1999-01-12T07:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2663-beta-test-easy-to-use-plan-admin-software/</loc>
  <lastmod>1998-12-01T22:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2662-any-laws-that-require-an-employer-to-provide-mandatory-benefits-medic/</loc>
  <lastmod>1998-11-11T18:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2661-hardship-withdrawal/</loc>
  <lastmod>1998-10-23T20:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2660-salary-deferral-for-small-business-employeeshareholders/</loc>
  <lastmod>1998-10-09T19:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2659-hr-4152-s-2249-smart/</loc>
  <lastmod>1998-09-25T21:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2658-irs-mulling-over-equity-split-dollar/</loc>
  <lastmod>1998-09-24T14:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2657-private-pension-plans-good-idea-or-not/</loc>
  <lastmod>1998-09-12T23:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2656-design-and-philosophy-of-benefit-plan/</loc>
  <lastmod>1998-09-06T00:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2655-401k-matching/</loc>
  <lastmod>1998-08-24T20:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2654-small-plans-and-forbes-august-10th-issue/</loc>
  <lastmod>1998-08-23T06:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2653-its-not-always-easy-for-entrepreneurs-to-find-the-right-retirem/</loc>
  <lastmod>1998-08-22T17:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2652-smart-pension-plan-update/</loc>
  <lastmod>1998-08-20T14:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2647-cash-offered-over-benefits/</loc>
  <lastmod>2000-05-04T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2646-adoption-assistance-program/</loc>
  <lastmod>2000-05-01T22:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2640-remedial-amendment-period/</loc>
  <lastmod>2000-03-15T23:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2630-issues-regarding-lease-employees/</loc>
  <lastmod>2000-02-04T00:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2596-qdros-and-457-plans/</loc>
  <lastmod>1999-06-24T02:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2592-religious-employees-in-a-sect-125-plan/</loc>
  <lastmod>1999-06-08T02:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2591-nonqualified-money-in-a-qualified-plan/</loc>
  <lastmod>1999-06-07T22:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2564-masstransit-benefits/</loc>
  <lastmod>2001-01-26T22:26:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2521-timing-of-employer-contributions-of-tax-exempts-as-annual-additi/</loc>
  <lastmod>2000-07-05T23:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2520-catch-up-rules/</loc>
  <lastmod>2000-07-11T21:11:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2519-403bexclusion-allowance/</loc>
  <lastmod>2000-06-29T22:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2518-403b-church-plan-rollover/</loc>
  <lastmod>2000-06-28T00:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2517-403b-plans-and-trustees/</loc>
  <lastmod>2000-06-24T21:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2516-participation-rates-in-403b-plans-healthcare-industry/</loc>
  <lastmod>2000-06-22T06:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2515-penalty-for-hardship-withdrawal-from-deferral-source-that-included-ear/</loc>
  <lastmod>2000-06-21T17:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2514-final-question-on-roth-rollover/</loc>
  <lastmod>2000-06-16T14:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2513-news-on-negative-elections-for-403b/</loc>
  <lastmod>2000-08-27T00:04:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2512-follow-up-question/</loc>
  <lastmod>2000-06-15T19:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2511-403b-to-roth/</loc>
  <lastmod>2001-05-29T11:51:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2510-early-withdrawl-of-annuity/</loc>
  <lastmod>2000-06-13T14:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2509-eligibility-for-403b-plans/</loc>
  <lastmod>2000-05-31T00:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2508-does-a-403b-require-an-annual-5500/</loc>
  <lastmod>2000-07-13T18:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2507-paired-403b-and-sep/</loc>
  <lastmod>2000-05-16T03:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2506-black-out-periods-for-403b-transfers/</loc>
  <lastmod>2000-05-13T00:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2505-403b-plan-with-employer-contributions-and-one-to-two-employees/</loc>
  <lastmod>2000-05-11T23:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2504-501c-18/</loc>
  <lastmod>2000-05-09T15:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2503-death-distributions/</loc>
  <lastmod>2000-05-08T22:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2502-service-based-discretionary-contribution/</loc>
  <lastmod>2000-05-05T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2501-offering-choice-between-employer-paid-health-insurance-or-a-contributi/</loc>
  <lastmod>2023-10-13T12:45:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2500-rfp-posted-for-school-district/</loc>
  <lastmod>2000-05-03T00:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2499-changing-from-erisa-to-non-erisa-403b-plans/</loc>
  <lastmod>2000-05-02T01:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2498-earnings-distributed-in-hardship-distribution/</loc>
  <lastmod>2000-05-01T22:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2497-treatment-of-excess-402g-elective-deferrals-in-irs-audits/</loc>
  <lastmod>2000-04-29T00:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2496-mea-calculations-and-irc-sec-415/</loc>
  <lastmod>2000-04-26T20:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2495-fringe-benefit-payments-and-403bcontributions/</loc>
  <lastmod>2000-04-25T20:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2494-multiple-403b-accounts/</loc>
  <lastmod>2000-04-21T21:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2493-title-i-to-non-title-i-plans/</loc>
  <lastmod>2000-04-19T02:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2492-software-for-403b-plans-and-mea-calculator/</loc>
  <lastmod>2000-04-18T19:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2491-403b-loans/</loc>
  <lastmod>2000-04-18T06:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2490-compliance-with-federal-legislation/</loc>
  <lastmod>2000-04-18T04:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2489-403bplan-documents/</loc>
  <lastmod>2000-04-18T01:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2488-403b-loansarticle-9/</loc>
  <lastmod>2000-04-14T16:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2487-what-mutual-fund-companies-or-other-investment-services-providers-if/</loc>
  <lastmod>2000-04-12T19:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2486-stocks-in-403b-plan/</loc>
  <lastmod>2000-04-02T19:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2485-exception-to-10-early-withdrawl-penalty/</loc>
  <lastmod>2000-04-01T00:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2484-rollover-of-funds/</loc>
  <lastmod>2000-03-31T16:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2483-non-erisa-plan-employer-liability/</loc>
  <lastmod>2000-03-31T18:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2482-403b-plan-compensation-ministers-and-housing-allowances/</loc>
  <lastmod>2000-03-28T17:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2481-exclusion-allowance-are-sep-sarsep-simple-contributions-included-i/</loc>
  <lastmod>2000-03-26T06:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2480-plan-design-modifications-for-401a403b-plan-sponsor-suggestions/</loc>
  <lastmod>2000-03-26T05:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2479-mea-calculations-need-help/</loc>
  <lastmod>2000-03-26T05:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2478-roth-ira-vs-403b/</loc>
  <lastmod>2000-03-25T04:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2477-excess-deferrals-when-an-employee-contributes-to-both-a-403b-and-457/</loc>
  <lastmod>2000-03-14T17:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2476-roth-ira-maximum-contribution-vs-403b-max/</loc>
  <lastmod>2000-03-11T17:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2475-can-i-safely-conclude-that-403b-plans-have-no-effect-on-top-heavy-st/</loc>
  <lastmod>2000-03-08T23:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2474-401k-vs-403b/</loc>
  <lastmod>2000-03-06T23:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2473-if-an-employee-separates-after-more-than-15-years-of-service-with-a-qu/</loc>
  <lastmod>2000-03-06T16:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2472-how-does-one-apply-10500-and-25-caps-when-you-have-a-401k-and-403/</loc>
  <lastmod>2000-03-03T22:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2471-please-update-information/</loc>
  <lastmod>2000-03-03T07:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2470-paired-erisa-403b-and-non-erisa-403b/</loc>
  <lastmod>2000-03-01T07:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2469-merging-403bplans/</loc>
  <lastmod>2000-02-26T01:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2468-dol-advisory-opinion-letter-says-a-403b-plan-funded-exclusively-with/</loc>
  <lastmod>2000-02-14T20:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2467-if-a-participant-in-a-salary-reduction-only-403b-plan-takes-a-hardsh/</loc>
  <lastmod>2000-02-11T22:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2466-material-on-drop-programs/</loc>
  <lastmod>2000-02-10T20:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
