<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <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>
 <url>
  <loc>https://benefitslink.com/boards/topic/2465-401m-testing-for-403b-plans/</loc>
  <lastmod>2000-02-09T14:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2464-403b-conversions-to-401k-plan/</loc>
  <lastmod>2000-02-09T03:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2463-multiple-403b-accounts-and-required-minimum-distributions/</loc>
  <lastmod>2000-02-08T22:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2462-are-there-any-companies-with-reasonable-fees-that-i-could-do-a-403b/</loc>
  <lastmod>2000-02-08T00:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2461-article-on-403b-plan-audit-issues-available-online/</loc>
  <lastmod>2000-01-25T21:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2460-403b7-excess-deferral/</loc>
  <lastmod>2000-01-21T21:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2459-403b-eligibility/</loc>
  <lastmod>2000-01-20T03:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2458-what-happens-when-the-sponsor-of-a-403b-plan-ceases-to-exist-what/</loc>
  <lastmod>2000-01-03T23:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2457-403b-plan-form-5500-audit-requirement/</loc>
  <lastmod>2000-08-10T15:02:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2456-can-distributions-be-forced-in-this-case/</loc>
  <lastmod>1999-12-29T20:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2455-beneficiary-designation-requirements/</loc>
  <lastmod>1999-12-24T16:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2454-software-to-calculate-limits/</loc>
  <lastmod>1999-12-22T07:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2453-maximum-time-permitted-from-payroll-deduction/</loc>
  <lastmod>1999-12-23T16:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2452-prior-year-contributions-for-mea/</loc>
  <lastmod>1999-12-15T00:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2451-grandfathered-403b-minimum-distribution/</loc>
  <lastmod>1999-12-14T23:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2450-402g-limits-for-1990-1998/</loc>
  <lastmod>1999-12-10T21:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2449-combined-eligible-457403b-elective-deferral-limit/</loc>
  <lastmod>1999-12-10T03:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2448-403b-plan-terminations/</loc>
  <lastmod>1999-12-04T22:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2447-separate-415-testing-for-403b-programs/</loc>
  <lastmod>1999-12-04T05:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2446-rev-procedure-99-44-issued-11-17-99/</loc>
  <lastmod>1999-12-02T15:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2445-plan-does-not-benefit-hces/</loc>
  <lastmod>1999-11-29T20:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2444-definition-of-compensation/</loc>
  <lastmod>1999-11-23T01:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2443-415-limit-on-catch-up-contributions/</loc>
  <lastmod>1999-11-19T23:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2442-rolling-after-tax-contributions-to-annuity/</loc>
  <lastmod>1999-11-17T22:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2441-vesting-amendment/</loc>
  <lastmod>1999-11-17T18:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2440-an-individual-participant-may-not-under-403b8-rollover-403b-as/</loc>
  <lastmod>1999-11-16T01:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2439-frozen-403b-plans/</loc>
  <lastmod>2004-05-27T19:12:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2438-coverage-under-title-ii/</loc>
  <lastmod>1999-11-10T22:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2437-termination-of-403b-plans-and-5500-reporting/</loc>
  <lastmod>1999-11-10T22:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2436-new-2000-limits-on-special-elections/</loc>
  <lastmod>1999-11-09T18:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2435-assuming-a-403b-plan-accepts-rollover-contributions-may-an-alternat/</loc>
  <lastmod>1999-10-29T17:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2434-chart-of-415-etc-limits-for-the-year-2000-available/</loc>
  <lastmod>1999-10-21T01:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2433-estimated-indexed-limits-for-2000/</loc>
  <lastmod>1999-10-21T00:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2432-maximum-contribution-limits/</loc>
  <lastmod>1999-10-19T22:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2431-403b-vendor-selection-for-non-erisa-plans/</loc>
  <lastmod>1999-10-05T01:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2430-90-24-transfers-and-erisa/</loc>
  <lastmod>1999-10-02T17:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2429-tra-99-and-402g8/</loc>
  <lastmod>1999-09-28T21:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2428-employee-benefits-library-governmental-and-church-plans/</loc>
  <lastmod>1999-09-27T04:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2427-are-403b-plans-subject-to-401a26/</loc>
  <lastmod>1999-09-24T23:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2426-ipers/</loc>
  <lastmod>1999-09-24T02:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2425-5500-needed-for-403b7-program-of-church-employer/</loc>
  <lastmod>1999-09-23T23:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2424-mea-calc-and-cash-balance-plans/</loc>
  <lastmod>1999-09-22T15:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2423-414h-plan/</loc>
  <lastmod>2019-04-03T18:02:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2422-403b-plan-documents/</loc>
  <lastmod>1999-09-16T15:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2421-bankruptcy/</loc>
  <lastmod>1999-09-15T15:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2420-tpa-recommendation/</loc>
  <lastmod>2009-08-26T22:05:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2419-403b-plan-documents-churches/</loc>
  <lastmod>1999-09-07T19:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2418-403b-direct-tranfer/</loc>
  <lastmod>1999-09-03T11:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2417-can-403b7-participant-opt-out-of-plan-and-take-cash/</loc>
  <lastmod>1999-08-31T00:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2416-return-of-employer-contributions/</loc>
  <lastmod>1999-08-31T00:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2415-less-than-20-hours-per-week-employees/</loc>
  <lastmod>1999-08-30T15:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2414-415c-rules-for-403b-annuities/</loc>
  <lastmod>1999-08-24T17:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2413-years-of-service-403b4/</loc>
  <lastmod>1999-08-16T20:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2412-summary-of-tax-bill-available-online/</loc>
  <lastmod>1999-08-16T19:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2411-employee-benefits-site-has-moved/</loc>
  <lastmod>1999-08-12T06:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2410-recommendation-for-403b-tpa-in-san-francisco-area/</loc>
  <lastmod>1999-08-09T19:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2409-tax-cost-of-disclaiming-403-b-it-passes-to-a-credit/</loc>
  <lastmod>1999-08-06T05:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2408-examination-of-403bplans-irs-guidelines/</loc>
  <lastmod>1999-08-09T17:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2407-401a17-160000-compensation-cap-and-the-403b2-exclusion-all/</loc>
  <lastmod>1999-08-06T00:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2406-annual-reqmts/</loc>
  <lastmod>1999-08-05T20:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2405-employee-plan-examination-guidelines-and-irc-402g8/</loc>
  <lastmod>1999-08-04T21:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2404-403b-vs-group-403-b/</loc>
  <lastmod>1999-07-31T07:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2403-sbjpa-amendment-deadline/</loc>
  <lastmod>1999-07-30T01:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2402-can-a-501c3-have-a-403b-plan-and-a-457-plan/</loc>
  <lastmod>1999-07-26T06:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2401-rollover-of-403b-assets-to-a-trad-ira/</loc>
  <lastmod>1999-07-26T16:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2400-record-retention-requirements/</loc>
  <lastmod>1999-07-23T06:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2399-comparison-among-401k-plans-403b-plans-and-457-plans-available-o/</loc>
  <lastmod>1999-07-21T20:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2398-rollover-provisions-of-the-financial-freedom-act-of-1999/</loc>
  <lastmod>1999-07-21T20:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2397-can-a-tsa-section-403b-be-part-of-a-section-125-cafeteria-plan/</loc>
  <lastmod>1999-07-12T19:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2396-minimum-funding-requirements-are-tsas-subject-to-them/</loc>
  <lastmod>1999-07-12T16:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2395-403b-plans-and-separately-managed-accounts/</loc>
  <lastmod>1999-07-10T06:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2394-5500-schedule-p-for-403b/</loc>
  <lastmod>1999-07-07T14:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2393-dol-info-letter-re-5500-filing/</loc>
  <lastmod>1999-06-30T20:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2392-vacation-payadministrative-leave/</loc>
  <lastmod>1999-06-30T20:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2391-403b-auditrequiring-employees-to-use-catch-up-election/</loc>
  <lastmod>1999-06-30T16:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2390-can-hardship-withdrawals-be-made-from-employer-contributions-in-a-publ/</loc>
  <lastmod>1999-06-29T06:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2389-funding-vehicles-for-403b-plan/</loc>
  <lastmod>1999-06-29T05:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2388-irs-issues-new-403b-audit-guidelines/</loc>
  <lastmod>1999-06-18T20:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2387-benefits-paid-to-a-deceased-annuitant/</loc>
  <lastmod>1999-06-15T21:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2386-what-are-the-time-requirements-on-the-employer-to-make-plan-contributi/</loc>
  <lastmod>1999-06-15T07:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2385-can-a-403b-and-a-401k-plan-be-set-up-in-one-trust/</loc>
  <lastmod>1999-06-10T22:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2384-403b-vs-401k/</loc>
  <lastmod>1999-06-08T22:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2383-effect-of-repeal-of-s-415e/</loc>
  <lastmod>2000-12-11T13:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2382-tsa-to-tsa-transfer-refused-by-fund-sponsor/</loc>
  <lastmod>1999-06-03T23:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2381-tsa-mutual-fund-transfer-to-tsa-mutual-fund-transfer/</loc>
  <lastmod>1999-05-22T02:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2380-a-reasonable-number-of-investmest-options/</loc>
  <lastmod>1999-05-21T21:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2379-options-for-a-surviving-spouse-with-respect-to-the-decedents-403b/</loc>
  <lastmod>1999-05-15T16:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2378-is-this-program-covered-by-erisa/</loc>
  <lastmod>1999-05-13T23:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2377-reinsuring-charitable-gift-annuities/</loc>
  <lastmod>1999-05-13T23:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2376-prepost-89-403b-contributionsdistributions/</loc>
  <lastmod>1999-05-04T23:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2375-custodial-accounts-403b7/</loc>
  <lastmod>1999-05-03T19:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2374-limit-on-time-to-remit-to-investor/</loc>
  <lastmod>1999-05-03T06:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2373-obtaining-403b-plan-documents/</loc>
  <lastmod>1999-04-30T06:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2372-5500-schedule-c-and-ssa-for-403b-plans/</loc>
  <lastmod>1999-04-29T22:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2371-advantagesdisadvantages-of-403b7-vs-ira/</loc>
  <lastmod>1999-04-27T15:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2370-403b-ineligible-employees/</loc>
  <lastmod>1999-04-26T20:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2369-why-are-403b-plans-trapped-in-the-annuities-loop/</loc>
  <lastmod>1999-04-19T17:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2368-changing-vendor/</loc>
  <lastmod>1999-04-19T15:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2367-public-university-403b-plans/</loc>
  <lastmod>1999-04-16T21:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2366-excess-contributions/</loc>
  <lastmod>2001-06-21T15:31:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2365-years-of-service-includible-compensation-for-part-timeas-needed/</loc>
  <lastmod>1999-04-11T06:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2364-non-erisa-403b-arrangement/</loc>
  <lastmod>1999-03-31T21:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2363-annuity-emergency/</loc>
  <lastmod>1999-03-31T18:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2362-pairing-non-erisa-403b-with-401a/</loc>
  <lastmod>2001-01-10T18:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2361-getting-mea-info-from-employees/</loc>
  <lastmod>1999-03-12T03:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2360-evaluating-the-pension-defined-benefit-component-of-a-job-offer/</loc>
  <lastmod>1999-03-11T17:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2359-anyone-familiar-with-faculty-early-retirement-plans-and-effect-on-403/</loc>
  <lastmod>2002-06-12T15:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2358-two-years-of-eligibility-in-a-403b-plan/</loc>
  <lastmod>1999-02-19T21:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2357-safe-harbor-design-for-non-contributory-403b-plan/</loc>
  <lastmod>1999-02-19T17:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2356-church-contribution-limits/</loc>
  <lastmod>1999-02-18T15:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2355-need-403b-advice/</loc>
  <lastmod>1999-02-12T01:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2354-403b-amendments/</loc>
  <lastmod>1999-02-08T22:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2353-correction-of-excess-contributions/</loc>
  <lastmod>1999-02-08T21:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2352-403b-and-years-of-service/</loc>
  <lastmod>1999-02-02T21:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2351-rev-proc-99-13-new-revenue-procedure-for-correction-of-defects-that-a/</loc>
  <lastmod>1999-01-21T17:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2350-erisa-and-403b/</loc>
  <lastmod>1999-01-21T16:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2349-403b-plans-under-more-irs-fire/</loc>
  <lastmod>1999-01-21T01:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2348-correcting-contribution-errors-in-403b7-custodial-accounts/</loc>
  <lastmod>1999-01-15T07:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2347-termination-of-403b-plan/</loc>
  <lastmod>1999-01-15T18:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2346-freeze-of-403b-plan/</loc>
  <lastmod>1999-01-15T16:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2345-401a17-and-elective-deferrals/</loc>
  <lastmod>1999-01-14T20:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2344-combined-415-limits-for-business-owners-who-also-participate-in-a-403/</loc>
  <lastmod>1999-01-08T18:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2343-excluding-less-than-20-hrweek-employees/</loc>
  <lastmod>1999-01-06T15:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2342-tour-of-the-employee-benefits-legal-resource-site-now-available/</loc>
  <lastmod>1998-12-13T16:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2341-lack-of-investment-choices/</loc>
  <lastmod>1998-12-11T01:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2340-403b-legislation/</loc>
  <lastmod>1998-12-04T07:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2339-403-b-rollovers/</loc>
  <lastmod>1998-12-04T14:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2338-erisa-vs-non-erisa/</loc>
  <lastmod>1998-12-04T09:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2337-conversion-from-mpp/</loc>
  <lastmod>1998-11-30T07:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2336-403b-nongovernment-plan-document-deadlines/</loc>
  <lastmod>1998-11-18T17:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2334-universal-eligibility/</loc>
  <lastmod>1998-11-10T21:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2333-public-schools-limiting-annuity-providers/</loc>
  <lastmod>1998-11-12T20:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2332-employer-liability-for-non-erisa-403b/</loc>
  <lastmod>1998-11-12T16:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2331-note-this-message-was-edited-by-cvcalhoun/</loc>
  <lastmod>1998-11-10T18:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2330-how-to-make-links/</loc>
  <lastmod>1998-11-08T22:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2329-loans-from-a-403b7-arrangement/</loc>
  <lastmod>1998-11-04T17:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2328-amendments-for-gust/</loc>
  <lastmod>1998-11-04T00:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2327-rollover-of-403b/</loc>
  <lastmod>1998-11-03T17:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2326-rollover-transactions/</loc>
  <lastmod>1998-10-30T21:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2325-investments-brokers/</loc>
  <lastmod>1998-10-29T17:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2324-hold-harmless-agreements/</loc>
  <lastmod>1998-10-28T03:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2323-chart-of-inflation-indexed-limits-updated-to-reflect-1999-limits/</loc>
  <lastmod>1998-10-26T22:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2322-shopping-for-a-plan/</loc>
  <lastmod>1998-10-24T03:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2321-qdro-in-a-403b-plan/</loc>
  <lastmod>1998-10-22T22:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2320-403b-employer-contributions/</loc>
  <lastmod>1998-10-22T06:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2319-403b-and-a-sep/</loc>
  <lastmod>1998-10-21T23:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2318-corrective-distributions/</loc>
  <lastmod>1998-10-21T21:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2317-403b/</loc>
  <lastmod>1998-10-21T17:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2316-can-employer-limit-number-of-annual-salary-reduction-changes/</loc>
  <lastmod>1998-10-09T17:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2315-negative-elections/</loc>
  <lastmod>1998-10-01T14:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2314-jnj-stocks-401k/</loc>
  <lastmod>1998-10-01T04:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2313-403b-maximum-exclusion-allowance/</loc>
  <lastmod>1998-09-29T17:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2312-403b-and-sepira/</loc>
  <lastmod>1998-09-25T21:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2311-403b-schedule-a/</loc>
  <lastmod>1998-09-24T15:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2310-403b-plans-for-governmental-units/</loc>
  <lastmod>1998-09-23T21:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2309-ineligible-403b/</loc>
  <lastmod>1998-09-23T06:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2308-loan-provisions-in-403bs/</loc>
  <lastmod>1998-09-11T13:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2307-403b-plan-document-issues/</loc>
  <lastmod>1998-09-10T02:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2306-chart-of-403b-plan-limits-available-online/</loc>
  <lastmod>1998-09-02T17:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2305-transfer-from-tsa-accounts-to-403b-7/</loc>
  <lastmod>1998-08-29T02:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2304-403b-to-ira-any-benefit/</loc>
  <lastmod>1998-08-29T02:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2303-does-erisa-apply-to-a-403b-program-of-501c3-employer/</loc>
  <lastmod>2010-06-19T01:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2302-rollover-from-401k-to-403b/</loc>
  <lastmod>1998-08-24T07:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2301-403b-contributions-from-severance-pay/</loc>
  <lastmod>1998-08-20T22:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2269-do-code-sections-419-and-419a-apply-to-governmental-employers/</loc>
  <lastmod>2000-07-20T19:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2268-what-are-the-fiduciary-reponsibilities-of-457-plan-administrators/</loc>
  <lastmod>2000-06-28T00:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2267-457-emergency-withdrawals/</loc>
  <lastmod>2000-06-22T16:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2266-rolling-vesting-schedule-for-457f-ineligible-plan/</loc>
  <lastmod>2000-06-09T21:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2265-sovereign-indian-nation-w-401a-plans-how-treated-for-5500-etc-p/</loc>
  <lastmod>2000-09-01T20:24:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2264-health-benefit-plan-anyone/</loc>
  <lastmod>2000-06-08T03:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2263-what-type-of-retirment-plans-may-a-county-housing-authority-maintain/</loc>
  <lastmod>2000-06-08T03:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2262-notice-to-participants-when-filing-an-application-for-determination-le/</loc>
  <lastmod>2002-08-16T14:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2261-minimum-distribution-requirements-for-pre-1989-distributions/</loc>
  <lastmod>2000-06-08T03:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2260-return-of-misktaken-contributions/</loc>
  <lastmod>2000-06-01T17:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2259-voluntary-pre-tax-contributions-in-401a-plans/</loc>
  <lastmod>2000-07-27T03:24:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2258-pick-up-contributions/</loc>
  <lastmod>2000-05-30T23:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2257-should-governmental-tax-qualified-plan-documents-include-erisa-languag/</loc>
  <lastmod>2000-11-13T11:41:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2256-social-security/</loc>
  <lastmod>2000-05-25T17:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2255-irc-section125-flexible-spending-accounts-for-retirees/</loc>
  <lastmod>2000-05-22T06:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2254-differences-in-dcp-and-dbp/</loc>
  <lastmod>2000-05-11T23:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2253-nondiscrimination-requiremnts-for-governmental-plans/</loc>
  <lastmod>2000-05-11T23:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2252-414h2-pick-up-contributions-condition-of-employment/</loc>
  <lastmod>2000-05-02T19:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2251-drop-plans-are-lump-sums-eligible-rollover-distributions/</loc>
  <lastmod>2000-04-26T01:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2250-simple-ira-municipality/</loc>
  <lastmod>2000-04-22T06:23:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2249-which-governmental-employers-can-maintain-401k-plans-irs-ruling-ado/</loc>
  <lastmod>2000-04-19T21:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2248-do-employee-funded-pickup-contributions-violate-state-wage-laws/</loc>
  <lastmod>2000-04-18T22:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2247-mandatory-414h-pick-up-provisions-and-irrevocable-waiver/</loc>
  <lastmod>2000-04-18T04:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2246-more-on-announcement-2000-1/</loc>
  <lastmod>2000-04-11T20:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2245-ever-seen-an-eligible-457-db-plan/</loc>
  <lastmod>2000-04-03T16:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2244-457-plan-withholding-employment-tax-implications/</loc>
  <lastmod>2000-03-22T18:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2243-eligible-457-top-hat/</loc>
  <lastmod>2000-03-22T18:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2242-thrift-savings-plan/</loc>
  <lastmod>2000-03-17T03:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2241-loans-in-457-plans/</loc>
  <lastmod>2000-03-14T02:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2240-457-employer/</loc>
  <lastmod>2000-08-31T18:30:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2239-userra-application-to-government-plans/</loc>
  <lastmod>2000-03-10T17:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2238-457-and-401a-combination-as-a-social-security-alternative/</loc>
  <lastmod>2000-03-09T15:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2237-retroactive-contributions-for-ex-employees/</loc>
  <lastmod>2000-03-08T07:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2236-assuming-that-a-governmental-457-plan-has-met-its-requirement-to-estab/</loc>
  <lastmod>2000-03-08T01:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2235-options-for-457-governmental-plan-assets-at-the-death-of-the-participa/</loc>
  <lastmod>2000-03-07T17:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2234-government-employee-leasing/</loc>
  <lastmod>2000-03-05T03:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2233-please-update-information/</loc>
  <lastmod>2000-03-03T07:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2232-employer-charge-back-to-employees/</loc>
  <lastmod>2000-03-03T00:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2231-proposed-changes-to-treatment-of-457-assets/</loc>
  <lastmod>2000-03-03T00:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2230-fees-for-457-plans/</loc>
  <lastmod>2000-02-25T15:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2229-qdro-for-governmental-457b-plan/</loc>
  <lastmod>2000-02-21T17:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2228-determination-letter-for-governmental-plans/</loc>
  <lastmod>2000-02-14T17:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2227-lost-of-governmental-status-457-plan/</loc>
  <lastmod>2000-02-12T18:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2226-non-trustee-employer-duty-of-care/</loc>
  <lastmod>2001-01-01T22:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2225-can-a-municipality-sponsor-a-457-plan-for-all-employees-and-make-an-em/</loc>
  <lastmod>2002-08-13T16:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2224-multiple-vesting-schedules/</loc>
  <lastmod>2000-02-05T00:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2223-failure-to-comply-with-sbjpa-trust-requirements-for-plan-year-1999/</loc>
  <lastmod>2000-02-01T00:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2222-what-options-does-a-retired-457-plan-participant-have-regarding-electi/</loc>
  <lastmod>2000-01-26T18:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2221-fica-exemption-options/</loc>
  <lastmod>2000-01-26T15:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2220-457-management-fees/</loc>
  <lastmod>2000-01-22T01:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2219-collectively-bargained-plans-and-governmental-immunity/</loc>
  <lastmod>2000-01-21T00:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2218-includible-compensation-sec-457/</loc>
  <lastmod>2000-01-13T17:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2217-can-donations-from-the-public-be-used-to-fund-a-public-sector-labor-un/</loc>
  <lastmod>2000-01-10T04:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2216-govt-401apicked-up-contributions/</loc>
  <lastmod>2000-01-07T17:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2215-question-re-fica-and-qualified-governmental-excess-benefit-plans/</loc>
  <lastmod>2008-06-20T16:03:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2214-purchase-of-service-in-governmental-plan-and-its-impact-on-403b-cont/</loc>
  <lastmod>2000-01-05T20:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2213-announcement-2000-1-creates-new-problems-for-noncompliant-457-plans/</loc>
  <lastmod>2000-01-04T17:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2212-erisa-and-state-plans/</loc>
  <lastmod>2000-01-04T17:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2211-best-plan-for-tax-exempt-exec/</loc>
  <lastmod>2000-01-03T23:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2210-who-sells-retirement-benefit-software-for-state-city-andor-school-em/</loc>
  <lastmod>2000-01-03T21:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2209-retroactive-amendment-of-457b-plan/</loc>
  <lastmod>1999-12-31T04:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2208-does-withdrawal-of-a-local-agency-from-a-state-plan-considered-a-termi/</loc>
  <lastmod>1999-12-31T04:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2207-code-section-401a4-and-plans-sponsored-by-federal-government-agenc/</loc>
  <lastmod>1999-12-15T20:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2206-is-a-governmental-plan-subject-to-the-nondiscrimination-requirements-o/</loc>
  <lastmod>1999-12-15T00:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2205-what-no-load-mutual-fund-families-participate-in-457-plans/</loc>
  <lastmod>1999-12-04T09:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2204-may-cities-joining-a-governmental-association-allow-their-employees-to/</loc>
  <lastmod>1999-12-04T05:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2203-457-required-minimum-distribution-withholding/</loc>
  <lastmod>1999-11-30T17:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2202-tamra-revocation/</loc>
  <lastmod>1999-11-29T20:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2201-multiple-457b-deferral-limits/</loc>
  <lastmod>1999-11-23T22:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2200-determination-letter-for-403b-or-457/</loc>
  <lastmod>1999-11-23T01:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2199-requiring-403b-participants-to-use-catch-up-to-avoid-exclusion-allow/</loc>
  <lastmod>1999-11-19T06:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2198-under-the-changes-in-the-sbjpa-can-401ks-be-sponsored-by-government/</loc>
  <lastmod>1999-11-17T22:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2197-is-an-eligible-457-plan-required-to-file-a-5500-annual-report-is-an-i/</loc>
  <lastmod>1999-11-16T01:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2196-divorce-and-pension-plan/</loc>
  <lastmod>1999-11-10T16:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2195-applicability-of-code-section-414u-which-applies-to-plans-subject-t/</loc>
  <lastmod>1999-11-09T17:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2194-457-combined-with-profit-sharing-plan/</loc>
  <lastmod>1999-11-08T17:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2193-401hhealth-premium-accounts/</loc>
  <lastmod>1999-11-08T17:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2192-can-a-participant-elect-out-of-a-457-plan-like-a-401k/</loc>
  <lastmod>1999-11-06T16:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2191-governmental-agency-and-cafeteria-plan/</loc>
  <lastmod>1999-11-02T01:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2190-457-plan-investments-by-credit-unions/</loc>
  <lastmod>1999-11-01T07:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2189-section-401m/</loc>
  <lastmod>1999-10-28T20:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2188-415-limit-coordination/</loc>
  <lastmod>1999-10-28T00:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2187-mandatory-employee-contributions/</loc>
  <lastmod>1999-10-26T22:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2186-drop-qualified-plans-for-a-rollover/</loc>
  <lastmod>1999-10-22T15:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2185-chart-of-415-etc-limits-for-the-year-2000-available/</loc>
  <lastmod>1999-10-21T00:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2184-state-government-plan-rollovers/</loc>
  <lastmod>1999-10-20T20:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2183-buy-ins-buy-backs/</loc>
  <lastmod>1999-10-20T20:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2182-govt-db-plan-and-gatt/</loc>
  <lastmod>1999-10-20T04:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2181-457-plans-out-of-compliance-with-the-sbjpa-96/</loc>
  <lastmod>1999-10-18T14:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2180-db-plan-payout-based-on-life-expectancy/</loc>
  <lastmod>1999-10-15T23:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2179-investment-policy/</loc>
  <lastmod>1999-10-15T22:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2178-annuities-in-governmental-section-457-plans/</loc>
  <lastmod>1999-10-06T07:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2177-continuation-coverage/</loc>
  <lastmod>1999-09-30T16:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2176-employee-benefits-library-governmental-plans/</loc>
  <lastmod>1999-09-27T04:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2175-457-plan-and-lump-sum-vacation-leave/</loc>
  <lastmod>1999-09-23T14:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2174-are-employee-contributions-to-a-governmental-plan-that-are-picked-up-w/</loc>
  <lastmod>2000-12-01T20:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2173-457-plan-as-fica-alternative/</loc>
  <lastmod>1999-09-16T06:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2172-457-plans-and-bankruptcy/</loc>
  <lastmod>1999-09-15T16:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2171-thrift-plan-not-complying-with-document/</loc>
  <lastmod>1999-09-14T16:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2170-form-5500-filing-requirements/</loc>
  <lastmod>1999-09-12T02:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2169-protection-of-457f-plan-assets-from-employers-creditors/</loc>
  <lastmod>1999-09-08T05:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2168-coverage-of-nongovernmental-employers/</loc>
  <lastmod>1999-09-07T19:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2167-erisa-prototypes-with-governmental-plans/</loc>
  <lastmod>1999-09-07T19:41:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2166-contracting-away-benefits-in-a-community-property-state/</loc>
  <lastmod>1999-09-01T19:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2165-cafr-report/</loc>
  <lastmod>1999-09-01T17:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2164-highly-compensated-employee-definition/</loc>
  <lastmod>1999-09-01T14:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2163-rollover-of-457-to-ira-under-financial-freedom-act-and-taxpayers-refun/</loc>
  <lastmod>1999-08-24T16:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2162-summary-of-tax-bill-available-online/</loc>
  <lastmod>1999-08-16T19:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2161-705-required-distributions/</loc>
  <lastmod>1999-08-13T21:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2160-employee-benefits-site-has-moved/</loc>
  <lastmod>1999-08-12T06:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2159-taxation-of-457-plan-benefits/</loc>
  <lastmod>1999-08-06T17:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2158-comparison-of-403b-plans-457-plans-and-401k-plans-available-onli/</loc>
  <lastmod>1999-07-29T17:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2157-conflicting-amendment-due-dates/</loc>
  <lastmod>1999-07-29T17:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2156-501c3-possible-changing-to-municipality-gov-agency/</loc>
  <lastmod>1999-07-29T16:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2155-qdros/</loc>
  <lastmod>1999-07-15T01:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2154-irs-issues-new-403b-plan-audit-guidelines/</loc>
  <lastmod>1999-07-02T21:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2153-drop-plan-design/</loc>
  <lastmod>1999-06-21T15:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2152-chapter-7-filing-govt-403b-plan/</loc>
  <lastmod>1999-06-17T23:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2151-excess-benefit-plan-guidance/</loc>
  <lastmod>1999-05-26T16:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2150-retirement-plans-for-indian-tribe-operations/</loc>
  <lastmod>1999-05-24T22:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2149-are-government-plans-subject-to-fiduciary-liability-arising-out-of-y2k/</loc>
  <lastmod>1999-05-22T21:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2148-governmental-plan-spin-offtermination/</loc>
  <lastmod>2001-02-01T15:38:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2147-article-on-early-retirement-incentives-and-failed-457-plans-available/</loc>
  <lastmod>1999-05-21T21:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2146-gust/</loc>
  <lastmod>1999-05-20T20:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2145-status-of-self-funded-governmental-welfare-health-plans/</loc>
  <lastmod>1999-05-20T20:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2144-sample-governmental-401a/</loc>
  <lastmod>1999-05-20T20:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2143-if-a-governmental-defined-benefit-plan-is-terminating-and-wants-to-pay/</loc>
  <lastmod>1999-05-20T17:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2142-fee-survey/</loc>
  <lastmod>1999-05-06T21:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2141-5500-in-457-plan/</loc>
  <lastmod>1999-04-29T16:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2140-loan-provisions-in-a-457-plan/</loc>
  <lastmod>1999-04-28T06:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2139-employee-contributions/</loc>
  <lastmod>1999-04-27T06:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2138-401a17-grandfather-question/</loc>
  <lastmod>1999-04-26T21:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2137-public-schools-403b-plans-targeted-for-irs-audits/</loc>
  <lastmod>1999-04-16T01:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2136-pick-up-contributions-irc-414h2/</loc>
  <lastmod>1999-04-15T00:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2135-457-testing-5500/</loc>
  <lastmod>1999-04-15T00:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2134-employer-contributions-for-entity-hces/</loc>
  <lastmod>1999-04-11T21:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2133-457-plan-non-profit-sold-to-for-profit-agency/</loc>
  <lastmod>1999-04-08T06:45:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2132-457-catchup-provision/</loc>
  <lastmod>1999-04-01T18:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2131-457-plan-termination/</loc>
  <lastmod>1999-04-01T04:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2130-tranfer-of-457-assets/</loc>
  <lastmod>1999-03-29T17:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2129-irs-qualification-for-governmental-plans/</loc>
  <lastmod>1999-03-20T18:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2128-texas-municipal-retirement-system/</loc>
  <lastmod>1999-03-17T23:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2127-transfer-of-assets-using-irc-section-420/</loc>
  <lastmod>1999-03-10T16:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2126-federal-employees-retirement-plan-fers-buy-back-allowed/</loc>
  <lastmod>1999-03-09T20:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2125-tribal-governmental-401k-plans/</loc>
  <lastmod>1999-02-25T23:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2124-what-plan-amendments-required-to-457-plan/</loc>
  <lastmod>1999-02-25T23:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2123-457f-funding-limit/</loc>
  <lastmod>1999-02-25T15:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2122-does-the-addition-of-457g-protect-457f-assets/</loc>
  <lastmod>1999-02-23T22:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2121-governmental-plans-and-erisa/</loc>
  <lastmod>2000-11-09T12:07:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2120-review-of-federal-pension-plan-benefit/</loc>
  <lastmod>1999-02-16T18:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2119-voluntary-in-service-distributions/</loc>
  <lastmod>1999-02-15T21:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2118-looking-for-ideas-on-the-best-way-to-set-up-a-retirement-plan-for-volu/</loc>
  <lastmod>1999-02-11T23:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2117-governing-agency-over-457-plans/</loc>
  <lastmod>1999-02-08T07:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2116-sources-wanted-for-a-research-survey-project/</loc>
  <lastmod>1999-02-08T07:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2115-correction-of-governmental-457-plans/</loc>
  <lastmod>1999-02-06T17:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2114-mandatory-pre-tax-contributions/</loc>
  <lastmod>1999-02-05T18:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2113-maximum-age-plan-entry-date-limitation/</loc>
  <lastmod>1999-02-04T01:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2112-correction-of-defects-in-governmental-403b-plans/</loc>
  <lastmod>1999-01-28T15:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2111-lump-sum-problems/</loc>
  <lastmod>1999-01-25T07:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2110-does-governmental-master-plan-amendment-require-new-aa/</loc>
  <lastmod>1999-01-22T22:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2109-457-rollover/</loc>
  <lastmod>1999-01-21T18:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2108-457401a-market-share-analysis/</loc>
  <lastmod>1999-01-15T07:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2107-457-trust-requirement/</loc>
  <lastmod>2003-03-06T03:15:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2106-withholding-of-payroll-taxes/</loc>
  <lastmod>1999-01-09T02:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2105-457e12-plan-for-independent-contractors/</loc>
  <lastmod>1999-01-08T02:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2104-life-insurance457-plan/</loc>
  <lastmod>1998-12-28T23:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2103-457-procedural-issues/</loc>
  <lastmod>1998-12-23T06:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2102-pensioners-rights-to-plan-documents/</loc>
  <lastmod>1998-12-23T06:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2101-lump-sums-under-gatt/</loc>
  <lastmod>1998-12-15T23:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2100-tour-of-the-employee-benefits-legal-resource-site-now-available/</loc>
  <lastmod>1998-12-13T16:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2099-457g-trust-language/</loc>
  <lastmod>1998-12-12T21:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2098-response-to-americans-for-tax-reform-pension-liberation/</loc>
  <lastmod>1998-12-04T22:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2097-private-letter-ruling-for-457-plan/</loc>
  <lastmod>1998-12-03T21:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2096-457-exculpatory-trust-language/</loc>
  <lastmod>1998-11-30T07:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2095-403b-contribution-limits/</loc>
  <lastmod>1998-11-30T07:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2094-non-annuitizing-payout-options-for-defined-benefit-plans/</loc>
  <lastmod>1998-11-29T06:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2093-excess-benefit-plans/</loc>
  <lastmod>1998-11-24T17:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2092-emergency-withdrawal-from-457-plan/</loc>
  <lastmod>1998-11-20T05:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2090-universal-eligibility-for-403b-plans-govt-agencies/</loc>
  <lastmod>1998-11-18T15:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2089-non-qualified-deferred-comp-for-credit-union/</loc>
  <lastmod>1998-11-13T16:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2088-impairment-of-accrued-benefits-when-integrating-local-plan-into-state/</loc>
  <lastmod>1998-11-11T23:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2087-note-this-message-was-edited-by-cvcalhoun/</loc>
  <lastmod>1998-11-10T18:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2086-how-to-make-links/</loc>
  <lastmod>1998-11-08T22:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2085-nebraska-adds-reporting-requirements/</loc>
  <lastmod>1998-11-06T07:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2084-atr-article-makes-questionable-claims/</loc>
  <lastmod>1998-11-06T16:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2083-457-govt-plan-changes-in-irc/</loc>
  <lastmod>1998-11-04T01:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/2082-article-on-governmental-section-457-plan-changes-available-online/</loc>
  <lastmod>1998-11-03T14:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
