<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/65423-senior-moment/</loc>
  <lastmod>2020-01-29T15:12:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65422-simple-ira-for-2020-too-late-to-stop-and-replace-with-401k/</loc>
  <lastmod>2020-01-29T15:49:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65421-fas-discount-rate-what-is-reasonable/</loc>
  <lastmod>2020-01-28T00:56:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65420-deferrals-not-resumed-after-a-leave-of-absence/</loc>
  <lastmod>2020-01-27T19:38:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65419-safe-harbor-notice-secure-act/</loc>
  <lastmod>2020-01-31T13:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65418-rmd/</loc>
  <lastmod>2020-01-29T20:48:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65417-rmd-for-qdro-alt-payee/</loc>
  <lastmod>2020-01-27T19:34:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65416-taking-over-2-plans-for-the-same-sponsor-are-the-fees-required-to-provide-information-warranted/</loc>
  <lastmod>2020-01-28T17:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65415-schedule-a-for-welfare-benefit-plan/</loc>
  <lastmod>2020-01-28T18:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65414-gateway-minimum/</loc>
  <lastmod>2020-01-26T15:16:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65413-severance-from-employment/</loc>
  <lastmod>2020-01-28T00:31:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65412-ichra-aptc-rulesand-practice/</loc>
  <lastmod>2020-01-30T22:12:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65411-ps58-costs/</loc>
  <lastmod>2020-01-28T00:54:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65410-non-governmental-457b-rollover/</loc>
  <lastmod>2021-11-15T22:03:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65409-relius-financial-interface/</loc>
  <lastmod>2020-07-15T16:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65408-prohibited-transaction-in-ira/</loc>
  <lastmod>2020-01-24T22:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65407-ubti-on-qualified-plan-asset/</loc>
  <lastmod>2021-03-30T01:21:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65405-new-post-death-payout-effective-date-post-secure-act/</loc>
  <lastmod>2020-01-24T22:02:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65404-inherited-ira-post-secure-act/</loc>
  <lastmod>2020-01-24T19:02:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65403-excess-annual-addition/</loc>
  <lastmod>2020-01-24T22:05:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65402-using-integrated-formula-on-cross-tested-plan/</loc>
  <lastmod>2020-01-29T14:44:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65401-2020-jbea-renewal/</loc>
  <lastmod>2020-01-23T17:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65400-start-up-plan-credit-plan-started-in-2019/</loc>
  <lastmod>2020-01-29T13:16:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65399-matching-contribution-options/</loc>
  <lastmod>2020-01-29T19:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65398-government-dc-plan/</loc>
  <lastmod>2021-07-09T17:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65397-small-employer-paying-varying-percentages-of-group-health-premiums-for-different-employees/</loc>
  <lastmod>2020-01-24T13:44:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65396-rich-persons-roth/</loc>
  <lastmod>2020-01-23T01:34:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65395-distribution-restrictions-applicable-to-secure-act-qualified-birth-and-adoption-distribution/</loc>
  <lastmod>2020-01-22T23:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65394-deducted-contribution-in-2018-never-funded/</loc>
  <lastmod>2020-01-23T16:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65393-death-of-partner/</loc>
  <lastmod>2020-01-23T20:08:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65392-457f-plan-termination/</loc>
  <lastmod>2026-01-15T00:07:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65391-5500-reports-and-life-insurance/</loc>
  <lastmod>2020-01-22T18:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65390-one-month-lookback-rates-417/</loc>
  <lastmod>2020-01-21T21:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65389-premium-tax-credit-and-retiree-hra-account/</loc>
  <lastmod>2020-01-21T20:30:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65388-401k-plan/</loc>
  <lastmod>2020-01-22T21:28:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65387-secure-act-and-credit-card-based-loans/</loc>
  <lastmod>2020-01-21T18:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65386-safe-harbor-match-safe-harbor-nonelective-during-transition-period/</loc>
  <lastmod>2020-01-24T20:45:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65385-cover-arrears-with-amended-qdro-after-divorce/</loc>
  <lastmod>2020-01-21T23:37:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65384-403b-er-contribution-testing/</loc>
  <lastmod>2020-01-26T23:32:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65383-stop-401k-contributions-start-ira/</loc>
  <lastmod>2020-01-28T18:02:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65382-ongoing-hardship-for-expensive-prescription-not-covered-by-insurance/</loc>
  <lastmod>2020-01-21T15:31:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65380-hipaa-requirements-for-actively-at-work-treatment/</loc>
  <lastmod>2020-04-22T23:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65379-ex-wife-isn%E2%80%99t-pushing-for-qdro/</loc>
  <lastmod>2020-01-20T22:47:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65378-abandoned-prototype-plan/</loc>
  <lastmod>2020-01-23T17:46:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65377-rollover-to-spouse-in-same-plan/</loc>
  <lastmod>2020-01-17T22:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65376-match-is-offset-by-prevailing-wage/</loc>
  <lastmod>2020-01-20T21:37:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65375-reporting-for-lost-participant-money-sent-to-pbgc/</loc>
  <lastmod>2020-01-17T21:02:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65374-fractional-accrual-rule-411b1c/</loc>
  <lastmod>2020-01-17T17:12:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65373-rmd-calculation-for-a-non-spouse-beneficiary/</loc>
  <lastmod>2020-01-28T18:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65372-1-participant-rmd-failure-over-multiple-years-how-do-we-correct-and-report/</loc>
  <lastmod>2020-02-23T03:18:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65371-integratedtop-heavy-with-shmt-and-disc-match/</loc>
  <lastmod>2020-01-17T17:56:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65370-limitations-on-pte-80-26-loans-do-they-exist/</loc>
  <lastmod>2020-01-17T21:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65369-terminated-401k-plan/</loc>
  <lastmod>2020-01-17T14:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65368-terminated-401k-plan/</loc>
  <lastmod>2020-01-17T12:35:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65367-w-2-box-13-retirement/</loc>
  <lastmod>2020-01-17T21:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65366-tpa-fired-not-fired-sh-notice-not-issued/</loc>
  <lastmod>2020-01-20T19:35:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65365-large-plan-audit/</loc>
  <lastmod>2020-01-22T20:40:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65364-plan-sponsor-changes-name-and-plan-name-in-middle-of-plan-year/</loc>
  <lastmod>2020-01-17T22:02:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65363-cash-balance-with-life-insurance/</loc>
  <lastmod>2020-07-24T19:51:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65362-excess-contributions-for-prior-years-and-1099-r-codes/</loc>
  <lastmod>2020-01-21T23:18:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65361-participants-not-returning-forms-when-electing-not-to-defer/</loc>
  <lastmod>2020-01-22T21:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65360-bonus-to-pay-option-exercise-cost/</loc>
  <lastmod>2020-01-16T21:37:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65359-tax-credit-for-startup-plans/</loc>
  <lastmod>2020-01-23T22:28:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65358-short-plan-year-and-prorated-limits/</loc>
  <lastmod>2020-01-15T22:23:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65357-1099-r-for-missing-participants-forced-rollover/</loc>
  <lastmod>2020-02-12T18:33:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65356-late-deferral-5330-filling-multiple-plan-year/</loc>
  <lastmod>2020-06-01T17:59:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65355-max-contributions-for-k1-partners/</loc>
  <lastmod>2020-01-15T22:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65354-form-5500-sch-sb-prefix/</loc>
  <lastmod>2020-01-16T19:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65353-use-cross-tested-formula-when-document-calls-for-integrated/</loc>
  <lastmod>2020-01-21T19:17:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65352-form-8822-b-poll/</loc>
  <lastmod>2025-05-29T15:54:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65351-control-group-with-a-safe-harbor-and-a-non-safe-harbor-plan/</loc>
  <lastmod>2020-01-15T01:50:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65350-deferrals-from-third-party-sick-pay/</loc>
  <lastmod>2020-08-14T18:50:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65349-pro-rated-profit-sharing-contribution/</loc>
  <lastmod>2020-01-13T21:54:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65348-permanent-opt-out-form/</loc>
  <lastmod>2020-01-13T20:09:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65347-rmd-start-date/</loc>
  <lastmod>2020-01-13T18:11:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65345-divorce-and-pension-beneficiary/</loc>
  <lastmod>2020-06-19T01:40:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65344-receipt-for-spd/</loc>
  <lastmod>2020-01-15T20:04:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65343-secure-act-death-benefit/</loc>
  <lastmod>2020-01-10T19:53:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65342-new-form-1065-k-1-split-box-4/</loc>
  <lastmod>2020-02-27T00:42:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65341-form-8822-b/</loc>
  <lastmod>2020-01-15T02:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65340-owners-spouse-with-no-compensation-maximized-2019-deferrals/</loc>
  <lastmod>2020-01-14T00:20:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65339-student-loan-speaker/</loc>
  <lastmod>2020-01-10T17:27:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65338-loans-from-nqdc/</loc>
  <lastmod>2020-02-25T19:50:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65337-457f-substantial-risk-of-forfeiture/</loc>
  <lastmod>2020-02-26T19:22:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65336-plan-loan-offset-rollover-of-net-funds-repayment-of-plan-loan/</loc>
  <lastmod>2021-01-17T01:50:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65335-why-dont-stock-sales-require-pass-through-votes-definition-of-best-interest-of-plan-participants/</loc>
  <lastmod>2020-04-08T22:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65334-409a-linked-nonqualified-plans/</loc>
  <lastmod>2020-01-09T23:47:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65333-deposit-matchps-early-for-hce-but-later-for-nhce/</loc>
  <lastmod>2020-02-27T14:00:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65332-pbgc-request/</loc>
  <lastmod>2020-01-13T15:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65331-409a/</loc>
  <lastmod>2020-02-25T19:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65330-post-rbd-distributions-under-secure-act-provisions/</loc>
  <lastmod>2020-01-13T22:20:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65329-secure-act-rmd-changes-amendment-needed/</loc>
  <lastmod>2020-01-10T20:40:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65328-can-you-add-a-plan-to-an-existing-irrevocable-rabbi-trust/</loc>
  <lastmod>2020-01-15T20:10:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65327-severance-package-to-a-terminated-employee/</loc>
  <lastmod>2020-01-15T13:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65326-audited-plan-schedule-h-cash-or-accrual-basis/</loc>
  <lastmod>2020-01-08T21:49:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65325-tax-credit-for-new-plan-for-secure-act/</loc>
  <lastmod>2020-01-13T13:52:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65324-carry-over-401k-to-new-company/</loc>
  <lastmod>2020-01-08T21:37:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65323-secure-act-ira-for-over-70-12-receiving-rmd/</loc>
  <lastmod>2020-01-09T16:44:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65322-failure-to-distribute-failed-adp-test-dollars-timely/</loc>
  <lastmod>2020-01-08T20:37:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65321-safe-harbor-401k-plan-change/</loc>
  <lastmod>2020-01-08T23:04:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65320-proper-employee-distribution/</loc>
  <lastmod>2020-01-09T20:06:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65319-davis-bacon-acthra-funds-and-death-of-participant/</loc>
  <lastmod>2020-01-07T18:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65318-form-5330-paid-preparer-ptin/</loc>
  <lastmod>2020-01-08T18:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65317-contribution-for-partial-plan-termination-retesting/</loc>
  <lastmod>2020-01-07T19:43:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65316-replace-severance-benefit-with-incentive-bonus-under-post-merger-employment-agreement/</loc>
  <lastmod>2020-01-07T18:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65315-fasb-discount-rate/</loc>
  <lastmod>2020-01-07T19:47:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65314-prototype-approval-letter-legg-mason-prototype/</loc>
  <lastmod>2020-01-09T14:25:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65313-funds-available-for-qualified-reservist-distribution/</loc>
  <lastmod>2020-01-10T21:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65311-secure-act-withdrawals-for-birth-or-adoption/</loc>
  <lastmod>2020-01-09T16:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65310-adp-compensation/</loc>
  <lastmod>2020-01-07T20:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65309-family-attribution-rules-for-trust-beneficiary/</loc>
  <lastmod>2020-01-06T22:18:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65308-bonuses-excluded-from-plan-compensation-for-20-years/</loc>
  <lastmod>2020-03-20T21:12:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65307-ichra-for-small-employers/</loc>
  <lastmod>2020-01-06T22:02:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65306-transaction-between-esop-company-and-party-in-interest/</loc>
  <lastmod>2020-01-10T19:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65305-condensed-view-gone/</loc>
  <lastmod>2020-01-06T20:07:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65304-one-contingent-bene-deceased-is-other-now-100/</loc>
  <lastmod>2020-01-07T18:22:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65303-secure-act-first-rmd-already-started-prior-to-72/</loc>
  <lastmod>2020-01-03T19:30:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65302-sep-ira-question/</loc>
  <lastmod>2020-01-06T02:05:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65301-opt-out-benefits-for-a-small-non-ale-employer/</loc>
  <lastmod>2020-01-02T19:51:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65300-fringe-benefits-can-i-use-special-accounting-period/</loc>
  <lastmod>2020-01-02T19:34:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65299-tax-credit-secure-act/</loc>
  <lastmod>2020-01-02T16:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65298-what-are-my-options-for-a-401k-loan-wrongly-reported-as-defaulted/</loc>
  <lastmod>2020-01-02T21:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65297-file-enforcement/</loc>
  <lastmod>2020-01-05T22:51:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65296-vesting-upon-change-in-control/</loc>
  <lastmod>2020-01-02T23:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65295-who-can-sign-401k-documents/</loc>
  <lastmod>2020-01-01T17:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65294-paperless-binder-solution/</loc>
  <lastmod>2020-01-02T20:06:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65293-secure-act-related/</loc>
  <lastmod>2020-01-23T20:10:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65292-protected-benefits/</loc>
  <lastmod>2020-01-02T14:07:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65291-is-a-100-corrective-qnec-ok/</loc>
  <lastmod>2019-12-31T19:25:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65290-dependent-status-of-custodial-stepchild/</loc>
  <lastmod>2020-01-06T14:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65289-electronic-filing-of-1099-r-forms/</loc>
  <lastmod>2020-01-02T19:51:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65288-not-a-controlled-group-when-er-thought-it-was/</loc>
  <lastmod>2020-01-06T19:20:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65287-benchmarking-service-providers/</loc>
  <lastmod>2019-12-31T21:54:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65286-maximum-contribution-at15k/</loc>
  <lastmod>2020-01-02T19:52:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65285-mid-yr-reduction-in-pension-benefit-formula/</loc>
  <lastmod>2020-01-13T04:44:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65284-dfvcp-payment/</loc>
  <lastmod>2019-12-30T21:50:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65283-who-is-a-participant-for-f5500-cr/</loc>
  <lastmod>2019-12-28T04:40:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65282-catch-up-in-excess-of-100-of-compensation/</loc>
  <lastmod>2020-04-22T01:58:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65281-top-heavy-first-year-plan-accrued-employer-contributions/</loc>
  <lastmod>2020-01-02T15:15:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65279-can-ap-and-current-spouse-share-spouse-pension/</loc>
  <lastmod>2020-04-26T05:07:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65278-payroll-company-stopped-deferrals/</loc>
  <lastmod>2019-12-27T01:07:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65277-form-8822-b/</loc>
  <lastmod>2020-02-14T19:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65276-cola-with-js/</loc>
  <lastmod>2019-12-31T20:49:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65275-secure-retro-se-401k-for-2020/</loc>
  <lastmod>2020-01-02T20:04:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65274-secure-act-non-elective-contribution-notice/</loc>
  <lastmod>2019-12-26T18:34:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65273-life-insurance-policies/</loc>
  <lastmod>2019-12-30T22:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65272-excise-tax-on-nondeductible-contributions/</loc>
  <lastmod>2020-02-26T19:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65271-new-employer/</loc>
  <lastmod>2019-12-23T21:06:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65270-stat-ee-and-gateway-min/</loc>
  <lastmod>2019-12-23T18:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65269-new-plan-tax-credit-for-multiple-employer-plan-adopters/</loc>
  <lastmod>2019-12-23T21:08:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65268-how-to-correct-significantly-overfunded-db-plan-with-one-employee/</loc>
  <lastmod>2019-12-24T21:33:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65267-plan-admin-didnt-follow-quadro/</loc>
  <lastmod>2019-12-26T03:32:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65266-amend-sh-plan-now-to-change-ps-method-for-20/</loc>
  <lastmod>2020-01-03T23:51:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65265-maintaining-pension-plan-with-proceeds-of-sale/</loc>
  <lastmod>2019-12-26T15:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65264-ineligible-employees-allowed-to-defer/</loc>
  <lastmod>2019-12-21T01:15:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65263-correcting-funding-deficiency/</loc>
  <lastmod>2019-12-27T17:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65262-1099-income/</loc>
  <lastmod>2020-01-15T23:15:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65261-discretionary-deposits-in-401k-to-make-up-for-missed-match/</loc>
  <lastmod>2019-12-19T19:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65260-control-group-plan-administrator-and-spd/</loc>
  <lastmod>2019-12-25T19:16:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65259-increase-401k-eligibility/</loc>
  <lastmod>2019-12-20T23:02:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65258-how-do-retirement-plans-handle-mutual-funds%E2%80%99-proxies/</loc>
  <lastmod>2019-12-20T14:13:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65257-amendment-to-increase-hours-required/</loc>
  <lastmod>2019-12-18T18:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65256-guild-plan/</loc>
  <lastmod>2019-12-20T11:26:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65255-proceeds-in-sale-of-company-for-short-tenured-employee/</loc>
  <lastmod>2019-12-18T21:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65254-catch-ups-415-and-off-calendar/</loc>
  <lastmod>2019-12-19T23:48:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65253-5500ez-filing-requirement-if-assets-drop-below-250k/</loc>
  <lastmod>2019-12-19T13:41:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65252-deadline-for-money-purchase-pension-contribution-change/</loc>
  <lastmod>2019-12-18T00:34:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65251-nj-short-term-disability-mandate-and-application-of-maximum-benefit-limit/</loc>
  <lastmod>2019-12-17T19:54:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65250-nj-short-term-disability-mandate-and-application-of-maximum-benefit-limit/</loc>
  <lastmod>2019-12-19T16:21:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65249-can-a-statutory-employee-set-up-a-plan/</loc>
  <lastmod>2019-12-23T15:14:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65248-employer-incorrectly-capped-my-contributions/</loc>
  <lastmod>2019-12-19T11:24:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65247-self-funded-benefits-plan-approval-request-under-service-contract-act-sca/</loc>
  <lastmod>2019-12-19T14:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65246-spousal-attribution-timing/</loc>
  <lastmod>2019-12-17T16:09:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65245-qaca-safe-harbor-plan-and-missed-deferral-opportunity/</loc>
  <lastmod>2019-12-17T14:19:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65243-secure-act-attached-to-2020-appropriations-bill/</loc>
  <lastmod>2019-12-20T15:43:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65242-changing-vesting-basis-time/</loc>
  <lastmod>2019-12-17T09:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65241-failure-to-withhold-deferrals-from-bonuses/</loc>
  <lastmod>2019-12-17T15:02:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65240-1099r-forms/</loc>
  <lastmod>2019-12-16T21:44:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65239-what-happens-if-a-plan%E2%80%99s-administrator-does-not-wait-30-days-before-paying-a-distribution/</loc>
  <lastmod>2019-12-17T15:31:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65238-when-will-enrollment-in-medicare-part-d-cause-a-participant-to-lose-medical-coverage/</loc>
  <lastmod>2019-12-24T21:17:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65237-money-purchase-plan-distributions-upon-deemed-termination-of-employment/</loc>
  <lastmod>2020-03-15T15:22:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65236-health-insurance-opt-out/</loc>
  <lastmod>2019-12-15T21:20:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65235-nua-treatmentwhen-can-or-should-it-start/</loc>
  <lastmod>2020-01-18T00:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65234-missed-deferral-opportunity/</loc>
  <lastmod>2023-01-23T14:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65233-auto-enroll-at-rate-full-match-rate/</loc>
  <lastmod>2019-12-16T14:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65232-shortfall-base-q/</loc>
  <lastmod>2019-12-13T21:51:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65231-late-deposits-mep/</loc>
  <lastmod>2019-12-13T17:17:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65230-church-plan-eligibility/</loc>
  <lastmod>2020-07-09T21:38:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65229-post-acquisition-terminated-plan-rmds-required/</loc>
  <lastmod>2019-12-30T16:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65228-ee-in-plan-out-of-country/</loc>
  <lastmod>2019-12-13T20:18:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65227-reimbursing-one-employee-for-health-insurance-premium/</loc>
  <lastmod>2019-12-13T13:15:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65226-individual-401k-with-household-employee/</loc>
  <lastmod>2019-12-14T22:48:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65225-rmd-for-deceased-partic-client-cant-find-bene/</loc>
  <lastmod>2019-12-12T16:54:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65224-sep-contribution-in-year-of-business-closure/</loc>
  <lastmod>2019-12-12T21:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65223-investment-advisory-fees/</loc>
  <lastmod>2019-12-13T14:06:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65222-erisa-plan-administrator-address-vs-plan-situs/</loc>
  <lastmod>2019-12-12T21:51:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65221-qdro-was-prepared-incorrectly-as-a-separate-rather-than-shared-interest/</loc>
  <lastmod>2019-12-13T14:59:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65220-partial-plan-term-for-participating-er/</loc>
  <lastmod>2019-12-17T20:39:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65219-benefit-accrual-tnc-issues/</loc>
  <lastmod>2019-12-15T02:05:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65218-changing-retirement-plan-to-a-safe-harbor-plan/</loc>
  <lastmod>2019-12-16T18:06:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65217-vested-acct-bal-after-partial-withdrawal/</loc>
  <lastmod>2019-12-13T19:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65216-taking-a-distribution-and-loan-offset/</loc>
  <lastmod>2019-12-11T22:01:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65215-incorrect-safe-harbor-contribution-deposited/</loc>
  <lastmod>2019-12-12T22:27:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65214-unpaid-invoices-on-service-termination/</loc>
  <lastmod>2019-12-12T23:40:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65213-loans-from-only-100-vested-sources/</loc>
  <lastmod>2019-12-12T22:38:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65212-au-revoir/</loc>
  <lastmod>2020-02-11T22:02:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65211-1-payroll-missed-deferral-deductions-for-all/</loc>
  <lastmod>2020-01-06T23:21:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65210-can-i-get-around-an-rmd-this-way/</loc>
  <lastmod>2019-12-11T19:16:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65209-smm-required-for-change-from-integrated-to-cross-tested/</loc>
  <lastmod>2019-12-11T20:10:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65208-same-benefit-er-sponsored-for-some-voluntary-for-others/</loc>
  <lastmod>2020-01-03T19:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65207-deferred-compensation-used-for-contributions-or-not/</loc>
  <lastmod>2019-12-13T16:44:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65206-simple-ira-for-1-of-2-sch-c-spouses/</loc>
  <lastmod>2019-12-11T18:38:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65205-qdro-18-month-segregation-effective-date-to-secure-alternate-payees-community-share/</loc>
  <lastmod>2019-12-11T17:00:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65204-contributions-to-sep-that-violate-415c/</loc>
  <lastmod>2020-02-18T01:45:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65202-4-minimum-deferral-rate/</loc>
  <lastmod>2019-12-10T21:44:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65201-participant-loan-w-wrong-interest-rate/</loc>
  <lastmod>2019-12-10T21:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65199-asset-sale-within-a-current-plan/</loc>
  <lastmod>2019-12-09T17:35:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65198-safe-harbor-match-suspended/</loc>
  <lastmod>2019-12-09T18:11:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65197-participant-transfers-457-to-new-administrator-with-job-change-before-qdro-was-summited/</loc>
  <lastmod>2019-12-10T18:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65196-suspending-401k-match-mid-year-the-plan-has-a-true-up-provision/</loc>
  <lastmod>2020-04-22T18:09:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65195-how-to-file-epcrs-for-a-client/</loc>
  <lastmod>2019-12-18T18:06:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65194-rmd-not-sure-if-this-person-is-an-owner/</loc>
  <lastmod>2019-12-07T02:32:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65193-457f-after-tax-contributions/</loc>
  <lastmod>2019-12-09T23:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65192-denying-a-plan-loan/</loc>
  <lastmod>2019-12-12T21:59:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65191-controlled-group-coverage-testing/</loc>
  <lastmod>2019-12-06T21:21:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65190-llc-partner-draws-to-c-corp-for-sep-ira/</loc>
  <lastmod>2019-12-07T02:18:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65189-fis-relius-indemnification-clauses/</loc>
  <lastmod>2019-12-07T22:42:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65188-section-125-plan-and-hsa-contribution/</loc>
  <lastmod>2019-12-09T10:41:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65187-employer-match/</loc>
  <lastmod>2019-12-08T00:45:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65186-loan-default-timing-of-updating-accounts/</loc>
  <lastmod>2019-12-11T14:18:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65185-salary-history/</loc>
  <lastmod>2019-12-16T20:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65184-credit-for-state-of-maryland-pick-up-contribution/</loc>
  <lastmod>2019-12-06T14:50:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65183-irs-736a-income-can-a-db-plan-be-set-up/</loc>
  <lastmod>2019-12-09T19:54:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65182-increase-401k-deferral-for-last-4-payrolls-in-dec/</loc>
  <lastmod>2019-12-09T19:41:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65181-who-is-required-to-file-form-5500/</loc>
  <lastmod>2019-12-09T19:38:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65180-rollover-to-a-uk-plan/</loc>
  <lastmod>2019-12-07T01:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65179-missed-rmds-for-multiple-years/</loc>
  <lastmod>2020-01-17T14:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65178-plan-takeover-with-pooled-investments/</loc>
  <lastmod>2019-12-06T12:50:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65177-rfp-for-single-premium-group-annuity-contract/</loc>
  <lastmod>2019-12-09T16:15:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65176-death-of-alternate-payee/</loc>
  <lastmod>2019-12-10T21:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65174-vfcp-filing-question/</loc>
  <lastmod>2019-12-05T19:34:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65173-floor-offset-plan-uniformity/</loc>
  <lastmod>2019-12-06T18:25:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65172-owners-of-pc-get-w2-income-and-pass-through-k1-income/</loc>
  <lastmod>2019-12-04T19:22:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65171-tax-exempt-457b-plan-distribution/</loc>
  <lastmod>2019-12-13T13:05:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65170-rmd-mistake-help/</loc>
  <lastmod>2019-12-09T14:12:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65169-cafeteria-plan-insurance-premiums/</loc>
  <lastmod>2020-01-23T04:50:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65168-involuntary-distributions-timing/</loc>
  <lastmod>2019-12-05T21:43:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65167-can-we-create-a-plan-for-3-partners-in-2019/</loc>
  <lastmod>2019-12-05T17:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65166-compensation-of-self-employed-individual-versus-owner-employeeer-employee/</loc>
  <lastmod>2019-12-04T19:44:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65165-cash-balance-termination-client-wants-to-restart-plan/</loc>
  <lastmod>2019-12-06T18:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65164-after-tax/</loc>
  <lastmod>2019-12-05T18:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65163-plan-loan-from-pooled-account/</loc>
  <lastmod>2019-12-09T20:21:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65162-simple-ira-move-from-5305-to-5304/</loc>
  <lastmod>2019-12-04T15:57:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65161-separate-plans-maintained-by-members-of-a-controlled-group/</loc>
  <lastmod>2019-12-03T13:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65160-what-happens-if-not-all-assets-out-in-12-mos-dc-plan/</loc>
  <lastmod>2019-12-10T23:40:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65159-timing-of-disclosure/</loc>
  <lastmod>2019-12-04T17:04:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65158-rmd-attribution-related/</loc>
  <lastmod>2019-12-04T22:54:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65157-cash-out-rules-and-money-purchase/</loc>
  <lastmod>2019-12-10T16:41:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65156-divisor-of-1/</loc>
  <lastmod>2019-12-02T19:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65155-trustees-of-rabbi-trusts/</loc>
  <lastmod>2025-02-13T20:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65154-401a26-with-offset-involving-2-db-plan/</loc>
  <lastmod>2019-12-09T19:58:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65153-401a26-issue/</loc>
  <lastmod>2019-11-29T02:40:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65152-can-create-a-2020-shs-plan-early-december/</loc>
  <lastmod>2019-12-04T15:01:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65150-market-value-adjustment-switching-recordkeepers/</loc>
  <lastmod>2025-10-01T16:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65149-spinoff-in-cg-safe-harbor-plan-situation/</loc>
  <lastmod>2019-12-02T17:27:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65148-contribution-after-plan-termination/</loc>
  <lastmod>2019-11-27T04:04:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65147-controlled-group-asg/</loc>
  <lastmod>2019-11-27T21:45:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65146-exclude-some-nhce-from-discretionary-match-in-sh-plan/</loc>
  <lastmod>2019-11-27T20:14:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65145-cafeteria-plans-restart-every-year/</loc>
  <lastmod>2019-12-04T23:10:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65144-is-this-match-ok-controlled-group-two-plans/</loc>
  <lastmod>2019-11-27T19:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65143-401k-plan-termination-freeze/</loc>
  <lastmod>2019-12-03T23:21:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65142-is-this-plan-up-a-creek/</loc>
  <lastmod>2019-11-26T21:40:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65141-improper-distribution-of-excess-contributions/</loc>
  <lastmod>2019-11-26T22:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65140-uk-income/</loc>
  <lastmod>2019-11-25T21:33:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65139-death-rmd-unresponsive-beneficiary/</loc>
  <lastmod>2019-11-25T22:23:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65138-cit-excessive-fees/</loc>
  <lastmod>2019-12-03T14:33:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65137-401kprofit-sharing-erisa/</loc>
  <lastmod>2019-11-25T18:38:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65136-document-errors/</loc>
  <lastmod>2019-11-25T21:37:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65135-auto-escalation-and-flat-dollar-deferral-elections/</loc>
  <lastmod>2019-11-25T14:52:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65134-very-old-amended-form-5500/</loc>
  <lastmod>2019-12-09T20:15:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65133-paid-out-in-mid-year/</loc>
  <lastmod>2019-11-25T19:12:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65132-delinquent-deferral-contributions/</loc>
  <lastmod>2019-11-25T21:19:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65131-max-ira-contribution-is-it-considered-double-in-two-calendar-years/</loc>
  <lastmod>2019-11-22T19:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65130-ugly-ira-problem-any-vcp-like-option/</loc>
  <lastmod>2020-01-06T12:19:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65129-terminating-a-mep/</loc>
  <lastmod>2019-12-10T16:44:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65128-deduction-of-401k-contribution-for-schedule-c-employee/</loc>
  <lastmod>2019-11-26T18:08:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65127-failed-adp-test-and-statutory-exclusions/</loc>
  <lastmod>2019-11-21T23:57:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65126-does-relius-do-coupon-loans/</loc>
  <lastmod>2019-11-22T20:47:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65125-coupon-loans-why-a-bad-idea/</loc>
  <lastmod>2019-11-21T23:55:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65124-qdro-calculated-incorrectly/</loc>
  <lastmod>2019-11-21T23:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65123-rmd-to-non-spousal-beneficiary/</loc>
  <lastmod>2019-11-22T14:40:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65122-long-term-disability-company-on-handling-of-social-security-family-benefit/</loc>
  <lastmod>2019-12-31T18:31:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65121-relius-without-sss/</loc>
  <lastmod>2019-11-21T12:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65120-controlled-group-different-shs-andor-match/</loc>
  <lastmod>2022-04-04T16:43:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65119-plan-termination/</loc>
  <lastmod>2019-11-21T16:19:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65118-eligibility-using-eligibility-service/</loc>
  <lastmod>2019-11-22T00:03:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65117-relius-documents-spanish-notices/</loc>
  <lastmod>2019-11-20T18:29:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65116-escheatment-and-beneficiaries/</loc>
  <lastmod>2019-11-19T22:12:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65115-deadline-for-profit-sharing-if-short-plan-year-follows/</loc>
  <lastmod>2019-11-20T22:15:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65114-participant-dies-before-distribution-check-is-deposited/</loc>
  <lastmod>2019-11-20T22:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65113-annuity-purchase-1099-r-reporting/</loc>
  <lastmod>2019-11-21T13:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65112-distributions-from-partially-vested-accts-protected/</loc>
  <lastmod>2019-11-20T22:12:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65111-late-contributions-lost-earnings-3-years-in-a-row/</loc>
  <lastmod>2019-11-20T00:27:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65110-irs-vcp-submission-fast-approval/</loc>
  <lastmod>2020-02-13T21:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65109-plan-year-change-compensation/</loc>
  <lastmod>2019-11-21T17:56:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65108-rmd-plan-year-change/</loc>
  <lastmod>2019-11-19T18:05:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65107-408b-2-disclosures/</loc>
  <lastmod>2020-05-18T21:29:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65106-pooled-accounts-separate-for-actives-and-terminees/</loc>
  <lastmod>2019-11-20T14:39:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65105-payroll-period-entry/</loc>
  <lastmod>2019-11-19T17:04:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65104-simple-ira-termination/</loc>
  <lastmod>2019-11-24T03:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65103-employee-contributions-5500-requirement/</loc>
  <lastmod>2019-11-19T23:26:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65102-overlap-between-auto-election-period-and-a-blackout-period/</loc>
  <lastmod>2019-11-19T00:09:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65101-adp-testing/</loc>
  <lastmod>2019-11-21T18:35:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65100-316-signing-plan-documents/</loc>
  <lastmod>2019-11-20T18:53:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65098-late-esop-contributions/</loc>
  <lastmod>2020-01-18T00:09:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65097-loans-against-defined-benefit-plan/</loc>
  <lastmod>2025-06-13T02:51:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65096-1231-pye-plans-getting-5558-denials-for-0228-pye/</loc>
  <lastmod>2019-11-19T01:04:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65095-church-plan/</loc>
  <lastmod>2020-07-09T21:44:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65094-terminated-employee-with-undeposited-match/</loc>
  <lastmod>2019-11-19T18:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65093-mortgage-as-an-investment/</loc>
  <lastmod>2019-11-18T21:53:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65092-distribution-from-terminated-plan/</loc>
  <lastmod>2019-11-19T14:56:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65091-mid-year-increase-to-sh-match-formula/</loc>
  <lastmod>2019-11-18T22:34:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65090-church-plan-and-allocation-hours-for-non-elective/</loc>
  <lastmod>2019-11-15T17:44:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65089-tax-deductible-and-plan-termination-with-no-eligible-compensation/</loc>
  <lastmod>2019-11-15T17:02:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65088-solo-401k-plan-and-related-employer/</loc>
  <lastmod>2019-11-15T21:21:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65087-successful-esrp-avoidance/</loc>
  <lastmod>2019-11-19T00:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65086-plans-moving-to-a-mep-compliance-testing-and-contributions/</loc>
  <lastmod>2019-11-14T18:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65085-fiscal-year-and-catchup/</loc>
  <lastmod>2019-11-15T21:54:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65084-top-heavy/</loc>
  <lastmod>2019-11-14T21:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65083-roth-conversion-question/</loc>
  <lastmod>2019-11-14T18:45:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65082-value-of-forfeited-unvested-balance/</loc>
  <lastmod>2019-11-15T01:16:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65081-safe-harbor-3-non-elective-contributions-traditional-vs-qaca/</loc>
  <lastmod>2019-11-15T18:55:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65080-loan-and-ubti/</loc>
  <lastmod>2019-11-15T18:53:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65079-hopskotch-during-the-year/</loc>
  <lastmod>2019-11-25T21:10:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65078-changing-the-plan-termination-date/</loc>
  <lastmod>2019-11-15T01:41:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65077-multiple-extensions-of-457f-srof/</loc>
  <lastmod>2019-11-20T21:28:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65076-bad-history/</loc>
  <lastmod>2019-11-29T05:10:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65075-participant-loan-cure-period/</loc>
  <lastmod>2019-11-13T21:51:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65074-revenue-sharing-question/</loc>
  <lastmod>2019-11-20T23:01:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65073-required-minimum-distribution-table-2021-in-excel-format/</loc>
  <lastmod>2019-11-14T20:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65072-auto-enroll-wauto-escalate/</loc>
  <lastmod>2019-11-14T18:55:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65071-successor-plan-rule/</loc>
  <lastmod>2019-11-13T01:40:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65070-uncashed-checks-all-to-traditional-iras/</loc>
  <lastmod>2019-11-13T17:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65069-414-compensation-testing/</loc>
  <lastmod>2019-11-12T16:24:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65068-matching-contribution-adjustment/</loc>
  <lastmod>2019-11-12T18:21:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65067-prevailing-wage-and-401k/</loc>
  <lastmod>2019-11-12T21:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65066-is-the-penalty-110-or-112-a-day/</loc>
  <lastmod>2021-07-09T17:37:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65065-partial-plan-termination-and-liquidation-allowed/</loc>
  <lastmod>2019-11-11T22:18:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65064-missed-loan-payments/</loc>
  <lastmod>2019-11-11T15:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65063-plan-at-415-limit-but-slightly-overfunded/</loc>
  <lastmod>2019-11-11T19:24:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65062-partial-correction-of-adp-test/</loc>
  <lastmod>2019-11-12T01:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65061-rmd-rollout-of-plan-prior-to-termination-and-rbd/</loc>
  <lastmod>2019-12-10T17:36:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65060-early-retirement-rehired-waiver-of-future-accruals-permissible/</loc>
  <lastmod>2019-11-11T19:11:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65059-ex-entitled-but-wont-sign-qdro/</loc>
  <lastmod>2019-11-11T22:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65058-investment-direction-as-an-allocation-condition/</loc>
  <lastmod>2019-11-15T14:40:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65057-choosing-which-assets-to-distribute-to-hce/</loc>
  <lastmod>2019-11-11T14:24:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65056-robs-exit-strategy/</loc>
  <lastmod>2020-07-21T18:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65055-question-for-those-with-cpc-designation/</loc>
  <lastmod>2019-11-08T21:25:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65054-minimum-distribution-timing-for-surviving-spouse/</loc>
  <lastmod>2019-11-13T08:18:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65053-seeking-retroactive-reinstatement-of-vebas-exemption-irs-penalties-if-reinstatement-limited-from-date-of-submission/</loc>
  <lastmod>2019-11-08T21:47:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65052-match-formula-based-on-compensation-bandwidths/</loc>
  <lastmod>2019-11-17T23:54:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65051-form-1099-r-not-filed-for-deemed-loan/</loc>
  <lastmod>2019-11-08T22:20:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65049-concerns-w-financial-advisor-handling-simple-ira/</loc>
  <lastmod>2019-11-08T13:56:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65048-help-please-with-question-on-distribution/</loc>
  <lastmod>2019-11-13T01:08:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65047-cross-tested-3-sh-and-top-heavy-gateway-comp/</loc>
  <lastmod>2019-11-06T22:23:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65046-paying-fees-from-plan/</loc>
  <lastmod>2019-11-10T04:46:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65045-where-are-the-colas/</loc>
  <lastmod>2019-11-06T18:05:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65044-cessation-of-participation-by-a-participating-employer/</loc>
  <lastmod>2019-11-11T19:06:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65043-reporting-erisa-bond-amount-on-the-5500/</loc>
  <lastmod>2019-11-04T23:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65042-fund-reverted-back-to-ex-after-qdro-completion/</loc>
  <lastmod>2019-11-06T14:35:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65041-participant-plan-loan-and-taxation/</loc>
  <lastmod>2019-11-07T20:13:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65040-solo-k-with-statutory-eees/</loc>
  <lastmod>2019-11-06T20:11:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65039-controlled-group-separate-lines-of-business-brf/</loc>
  <lastmod>2019-11-04T22:15:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65038-overpayment-due-to-vesting-error/</loc>
  <lastmod>2019-11-07T00:05:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65037-non-spouse-bene-will-not-respond/</loc>
  <lastmod>2019-11-05T22:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65036-415-excess/</loc>
  <lastmod>2019-11-11T14:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65035-cola-2020/</loc>
  <lastmod>2019-11-06T18:00:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65034-consolidating-loans/</loc>
  <lastmod>2019-11-07T00:18:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65033-oversight-of-governmental-plans/</loc>
  <lastmod>2019-11-06T19:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65032-minor-modifications-traditional-db-plan/</loc>
  <lastmod>2019-11-03T14:42:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65031-316-services-as-a-tpa/</loc>
  <lastmod>2019-11-11T21:39:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65030-takeover-amendments-and-anti-cutback-rules/</loc>
  <lastmod>2019-11-06T21:56:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65029-401a-early-withdrawal-now-considered-an-overpayment/</loc>
  <lastmod>2020-09-16T12:36:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65028-amending-form-5500-sf/</loc>
  <lastmod>2019-11-01T19:23:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65027-terminating-non-pbgc-covered-defined-benefit-plan/</loc>
  <lastmod>2019-11-01T18:22:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65026-when-are-the-2020-cola-amounts-being-announced/</loc>
  <lastmod>2019-11-07T00:06:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65025-how-much-information-must-be-given/</loc>
  <lastmod>2019-11-12T21:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65023-unresolved/</loc>
  <lastmod>2019-11-04T13:02:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65022-roth-ira-and-roth-401k-contribution/</loc>
  <lastmod>2019-11-06T19:23:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65021-ira-rmd-included-in-rollover-to-403b-distribute-as-excess/</loc>
  <lastmod>2019-10-31T21:13:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65020-esot-efficient-corporate-tax-structure/</loc>
  <lastmod>2022-07-15T02:53:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65019-401k-mistakenly-moved-to-peo/</loc>
  <lastmod>2019-10-31T21:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65018-s-corp-new-comparability-401k-plan/</loc>
  <lastmod>2019-11-22T05:39:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65017-filed-form-5558-and-now-we-determine-5500-is-not-required/</loc>
  <lastmod>2019-10-31T21:44:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65016-401k-funded-business-robs-exempt-in-personal-bankruptcy/</loc>
  <lastmod>2019-11-01T20:58:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65015-delinquent-loan-payments/</loc>
  <lastmod>2019-10-31T20:48:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65014-2016-safe-harbor-contribution-missed/</loc>
  <lastmod>2019-11-01T19:46:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65013-employee-in-both-union-plan-and-employer-plan/</loc>
  <lastmod>2019-10-31T17:51:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65012-401k-to-403b-spin-offmerger-within-same-controlled-group/</loc>
  <lastmod>2019-11-01T02:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65011-new-hardship-guidelines-impact-of-in-service-distributions/</loc>
  <lastmod>2020-01-21T19:46:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65010-owner-401k-deferral-deadline-quick-question/</loc>
  <lastmod>2019-10-30T11:00:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65009-individually-designed-401k-restatement/</loc>
  <lastmod>2019-11-05T20:26:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65008-disaster-relief-other-than-5500s/</loc>
  <lastmod>2019-10-31T20:34:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65007-serial-divestitures-re-terminating-nqdc/</loc>
  <lastmod>2019-11-05T20:30:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65006-carry-forward-contribution/</loc>
  <lastmod>2019-10-29T17:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65005-defined-benefit-qdro/</loc>
  <lastmod>2019-11-25T01:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65004-ee-is-50-business-and-50-domestic-plan-coverage/</loc>
  <lastmod>2019-10-29T16:06:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65003-adding-distribution-options/</loc>
  <lastmod>2019-10-31T15:34:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65002-k-1-income-and-contribution-calculations/</loc>
  <lastmod>2019-10-29T20:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65001-closed-mep-top-paid-group-election-question/</loc>
  <lastmod>2019-10-28T19:46:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/65000-never-offered-to-participate-in-safe-harbor-401k-plan-by-employer/</loc>
  <lastmod>2019-11-11T14:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64999-new-401k-plan-and-eligibility/</loc>
  <lastmod>2020-02-07T00:37:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64998-correcting-participant-theft-from-plan/</loc>
  <lastmod>2019-10-31T16:08:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64997-deductionssepdbp/</loc>
  <lastmod>2019-10-28T21:34:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64996-rollover-withdrawal-from-retirement-plan/</loc>
  <lastmod>2019-10-28T13:06:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64995-does-a-health-plan-that-prohibits-coverage-of-an-occupational-illness-ie-one-that-arises-from-work-for-profit-including-self-employment-have-to-cover-a-participant-who-engages-in-a-for-profit-surrogacy/</loc>
  <lastmod>2019-10-30T23:00:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64994-bereavement-leave-under-veba/</loc>
  <lastmod>2019-11-07T01:16:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64993-safe-harbor-notices-and-hardship-changes/</loc>
  <lastmod>2019-10-30T16:41:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64992-401k-deferral-election-made-after-entry-date/</loc>
  <lastmod>2019-10-29T18:18:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64991-cg-asg/</loc>
  <lastmod>2019-10-25T22:25:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64990-stop-my-loan-payments/</loc>
  <lastmod>2019-10-25T21:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64989-terminated-plan-final-5500-investments-remaining/</loc>
  <lastmod>2019-10-28T17:12:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64988-can-fund-be-bound-by-cba-to-provide-claims-information-to-contributing-employer/</loc>
  <lastmod>2019-10-27T04:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64987-dol-investment-guidance/</loc>
  <lastmod>2019-10-25T19:24:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64986-bond-requirements-for-key-hces-only/</loc>
  <lastmod>2019-10-25T19:21:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64985-deferred-vested-benefit-401k-plan/</loc>
  <lastmod>2019-10-25T20:05:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64984-penalty-abatement/</loc>
  <lastmod>2019-10-28T12:59:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64983-notification-if-past-date-in-target-date-fund/</loc>
  <lastmod>2019-10-24T21:53:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64982-amendment-under-erisa-section-4281/</loc>
  <lastmod>2019-10-24T16:09:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64981-vested-amount-of-401k-meaning/</loc>
  <lastmod>2019-10-24T21:51:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64980-401k-loan-payments-not-stopped/</loc>
  <lastmod>2019-10-25T19:06:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64979-anti-cutback-problem/</loc>
  <lastmod>2019-10-29T09:49:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64978-is-a-terminating-amendment-needed-for-this-individually-designed-db-plan/</loc>
  <lastmod>2019-10-24T21:42:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64977-if-our-client-steals-the-plan/</loc>
  <lastmod>2019-10-24T21:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64976-dividing-benefits-earned-during-marriage/</loc>
  <lastmod>2019-10-26T02:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64975-death-of-spouse-and-rollovers/</loc>
  <lastmod>2019-10-23T22:55:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64974-interest-rate-for-ebar-calculation/</loc>
  <lastmod>2019-10-25T22:58:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64973-correction-of-erroneous-deferrals-excess-amounts-overpayments/</loc>
  <lastmod>2019-10-24T17:12:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64972-floor-offset-db-plan-life-insurance-for-owner-only/</loc>
  <lastmod>2019-11-01T18:47:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64971-im-not-a-cafeteria-plan-specialist/</loc>
  <lastmod>2019-11-11T14:16:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64970-deadline-for-401k-hardship-amendment/</loc>
  <lastmod>2019-11-02T16:18:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64969-if-one-has-the-participant%E2%80%99s-e-mail-address-why-not-just-attach-the-document-to-be-furnished/</loc>
  <lastmod>2019-11-01T02:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64968-deferrals-stopped-new-owners-new-payroll-service/</loc>
  <lastmod>2019-10-28T16:08:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64967-db-plan-distribution-form-signed-participant-dies-the-next-day/</loc>
  <lastmod>2019-10-22T17:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64966-small-amounts-in-403b-annuities-plans/</loc>
  <lastmod>2019-10-24T18:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64965-telephone-number-to-follow-up-on-vcp-request/</loc>
  <lastmod>2020-02-13T21:43:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64964-inherited-ira/</loc>
  <lastmod>2019-10-23T12:58:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64963-annual-notice-requirement-for-spouse-only-plan/</loc>
  <lastmod>2019-10-22T16:54:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64962-ira-beneficiary-is-a-foreign-national/</loc>
  <lastmod>2019-10-21T16:03:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64961-section-125-document-failure/</loc>
  <lastmod>2021-02-28T02:10:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64960-fsa-reimbursement-by-ex-legality-question/</loc>
  <lastmod>2019-10-22T16:13:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64959-in-plan-roth-conversion-relius-document-question/</loc>
  <lastmod>2019-10-21T17:10:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64957-hs-amendment-for-plan-doc-by-other-providervendor/</loc>
  <lastmod>2019-11-01T15:56:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64956-schwab-small-biz-401k/</loc>
  <lastmod>2019-10-20T23:18:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64955-25-deduction-limit-for-dc-plan-as-part-of-combo/</loc>
  <lastmod>2019-10-18T18:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64954-excluding-leased-employees/</loc>
  <lastmod>2019-10-24T18:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64953-loan-for-hardship-reasons/</loc>
  <lastmod>2019-10-24T21:29:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64952-supplementing-a-vcp-filing/</loc>
  <lastmod>2019-10-19T17:04:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64951-403b-hardship/</loc>
  <lastmod>2019-10-21T20:39:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64950-calendar-year-match-true-up-off-calendar-year-plan/</loc>
  <lastmod>2019-10-17T19:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64949-correcting-missed-elective-deferrals-for-terminated-participants/</loc>
  <lastmod>2019-10-18T22:50:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64948-does-a-spouse-have-legal-basis-to-challenge-non-spouse-beneficiary-on-ira/</loc>
  <lastmod>2019-10-22T11:40:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64947-fiduciarys-individual-investments-track-those-of-plan-as-to-which-heshe-is-a-fiduciary/</loc>
  <lastmod>2019-10-17T18:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64946-distribution-lawsuit-estee-lauder-plan/</loc>
  <lastmod>2019-10-24T19:34:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64945-target-benefit-plan-forfeitures/</loc>
  <lastmod>2019-10-29T13:58:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64944-hardship-tax-withholding-requirements/</loc>
  <lastmod>2019-10-22T18:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64943-controlled-group-question/</loc>
  <lastmod>2019-10-17T17:35:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64942-plan-coverage-when-leaving-a-company/</loc>
  <lastmod>2019-10-28T17:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64941-cashing-out-401k/</loc>
  <lastmod>2019-10-18T07:14:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64940-90-day-return-of-deferrals-allowed-in-qaca/</loc>
  <lastmod>2019-10-17T20:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64939-contingent-benefit-rule/</loc>
  <lastmod>2019-11-04T18:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64938-5500ez-mp-plan-no-contribution-by-10-15/</loc>
  <lastmod>2019-10-15T18:02:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64937-search-for-a-user/</loc>
  <lastmod>2019-10-15T20:56:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64936-audit-fees-paid-from-the-plan-participant-accounts/</loc>
  <lastmod>2019-10-16T12:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64935-death-benefit-to-minor/</loc>
  <lastmod>2019-10-16T20:37:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64934-plan-loan/</loc>
  <lastmod>2019-10-14T23:42:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64933-split-dollar-mec-tax-exempt-employer/</loc>
  <lastmod>2019-10-16T19:16:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64932-after-tax-deposit-deadline/</loc>
  <lastmod>2019-10-22T17:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64931-in-service-distribution-of-employer-stock-fund-only/</loc>
  <lastmod>2019-10-15T16:24:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64930-loan-repayments-for-spin-off-plan/</loc>
  <lastmod>2019-10-17T18:22:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64929-asppa-code-of-conduct/</loc>
  <lastmod>2019-12-12T21:50:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64928-adp-vs-402g-failure-priority/</loc>
  <lastmod>2019-10-17T16:47:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64927-owner-participating-in-plans-of-several-businesses/</loc>
  <lastmod>2019-10-14T19:25:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64926-taxation-of-lloyds-specialty-life-insurance/</loc>
  <lastmod>2019-10-14T17:56:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64925-taxation-of-lloyds-specialty-life-insurance/</loc>
  <lastmod>2019-10-17T22:07:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64924-does-a-plan-sponsor-have-an-affirmative-legal-obligation-to-correct-a-mistake-a-previously-filed-form-5500/</loc>
  <lastmod>2019-10-17T19:55:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64923-distribution-of-401k/</loc>
  <lastmod>2019-10-15T13:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64922-governmental-excess-plan/</loc>
  <lastmod>2019-10-14T20:41:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64921-asppa-annual-conference/</loc>
  <lastmod>2019-10-24T19:37:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64920-in-service-distribution-of-employer-stock-fund-only/</loc>
  <lastmod>2019-10-16T23:31:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64919-plan-amended-during-plan-year-to-stop-safe-harbor-match-how-does-that-affect-top-heavy/</loc>
  <lastmod>2019-10-10T20:58:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64918-phi-family-member-service-provider-letters/</loc>
  <lastmod>2019-10-27T00:20:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64917-automatic-increase-in-fsa-limit/</loc>
  <lastmod>2019-10-11T09:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64916-notification-re-brokerage-accounts/</loc>
  <lastmod>2019-10-11T20:54:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64915-effective-date-of-plan-deconverting-from-a-mep/</loc>
  <lastmod>2019-12-09T16:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64914-prevailing-wage-adp-failure-fort-williams-software/</loc>
  <lastmod>2019-10-11T19:59:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64913-looking-for-412i-plan-tpa-for-1-person-plan/</loc>
  <lastmod>2020-04-07T17:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64912-correcting-a-pension-deposit-error/</loc>
  <lastmod>2019-10-10T04:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64911-new-sole-prop-sep-ira-after-terminated-solo-401k-from-s-corp/</loc>
  <lastmod>2019-10-10T12:23:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/64910-should-i-get-db-plan/</loc>
  <lastmod>2019-10-12T02:59:48+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
