<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/63350-10-yr-principal-residence-loan-documentation/</loc>
  <lastmod>2018-11-07T19:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63349-correcting-coverage-testing-can-we-distribute-small-accounts/</loc>
  <lastmod>2018-11-09T18:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63348-frozen-plan-and-401a26/</loc>
  <lastmod>2020-10-23T16:24:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63347-qpsa-def-of-earliest-retirement-age/</loc>
  <lastmod>2018-12-13T23:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63346-411d6-option-to-purchase-annuity/</loc>
  <lastmod>2018-11-07T14:44:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63345-1099-employees-eligibility/</loc>
  <lastmod>2018-11-08T16:38:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63344-12b-1-fees-paid-after-a-plan-liquidation/</loc>
  <lastmod>2018-11-06T22:26:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63343-distribution-to-us-citizen-living-abroad/</loc>
  <lastmod>2018-11-07T19:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63342-combined-top-heavy-cbdc-gateway/</loc>
  <lastmod>2018-11-02T22:00:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63341-temp-worker-initial-eligibility/</loc>
  <lastmod>2018-12-12T23:30:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63339-housing-allowance-rmd/</loc>
  <lastmod>2018-11-08T15:28:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63337-daylight-saving-time/</loc>
  <lastmod>2018-11-02T15:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63336-late-participant-fee-disclosure/</loc>
  <lastmod>2018-11-16T15:45:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63335-shared-interest-qdro-participant-missing/</loc>
  <lastmod>2018-11-02T02:26:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63334-cafeteria-plan-hsa-contribution-hdhp-on-exchange/</loc>
  <lastmod>2018-11-03T14:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63333-removing-auto-enrollment/</loc>
  <lastmod>2018-11-01T21:36:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63332-top-heavy-vesting-in-owner-only-plan/</loc>
  <lastmod>2018-11-02T00:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63331-purchase-house-in-401k/</loc>
  <lastmod>2019-01-02T20:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63330-qaca-auto-enrollment-change-january-1/</loc>
  <lastmod>2018-11-01T17:17:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63329-academy-bylaw-changes/</loc>
  <lastmod>2018-11-13T18:47:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63328-2019-colas-released-by-irs/</loc>
  <lastmod>2018-11-01T15:35:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63327--/</loc>
  <lastmod>2018-11-07T22:56:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63326-furloughs/</loc>
  <lastmod>2018-11-01T17:12:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63325-hardship-withdrawal/</loc>
  <lastmod>2018-10-31T19:32:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63324-where-are-the-colas/</loc>
  <lastmod>2018-11-02T15:29:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63323-2019-dcap-calculations/</loc>
  <lastmod>2018-10-31T15:41:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63322-new-form-5500-for-2019/</loc>
  <lastmod>2018-11-01T20:13:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63321-partial-plan-termination/</loc>
  <lastmod>2018-11-05T23:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63320-ria-custody/</loc>
  <lastmod>2018-10-31T16:20:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63319-how-to-make-pumpkin-pie/</loc>
  <lastmod>2020-04-06T10:09:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63318-possible-change-to-safe-harbor-plans/</loc>
  <lastmod>2018-10-31T17:24:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63317-date-that-should-be-used-for-mewa-exception-85-cba-testing/</loc>
  <lastmod>2018-10-31T05:58:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63316-annual-safe-harbor-compensation-limit/</loc>
  <lastmod>2018-10-30T23:18:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63315-client-with-simple-ira-wants-to-start-a-401k-plan/</loc>
  <lastmod>2018-11-02T17:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63313-2019-fsa-limits/</loc>
  <lastmod>2018-11-15T21:05:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63312-can-a-small-3-person-employer-elect-to-be-covered-by-cobra/</loc>
  <lastmod>2018-10-30T13:52:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63311-is-it-discriminatory-to-charge-higher-distribution-fee-for-smaller-accounts/</loc>
  <lastmod>2018-10-30T20:11:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63310-is-she-really-the-employer/</loc>
  <lastmod>2018-10-30T17:01:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63309-rmd-vestingstart-date-question/</loc>
  <lastmod>2018-11-08T17:43:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63308-first-rmd-before-terminating-plan/</loc>
  <lastmod>2020-03-31T19:11:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63307-paying-lump-sums-after-window-expires/</loc>
  <lastmod>2018-10-30T20:31:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63306-coordination-of-benefits-between-two-plans/</loc>
  <lastmod>2018-10-29T21:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63305-special-valuation-of-a-pooled-profit-sharing-account/</loc>
  <lastmod>2018-10-29T20:44:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63304-distribution-timing-after-termination-of-esop/</loc>
  <lastmod>2018-11-08T19:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63303-excluding-certain-hces-by-name-and-a-rate-group-question/</loc>
  <lastmod>2018-10-31T17:45:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63302-participants-reported-with-a-code-a-then-reported-as-a-d-then-payments-cease-before-final-pay-out/</loc>
  <lastmod>2018-11-19T13:35:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63301-initial-3-month-safe-harbor-401k-plan-year/</loc>
  <lastmod>2018-10-26T16:43:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63300-withholding-on-under-200-distribution/</loc>
  <lastmod>2018-10-26T14:28:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63299-control-group-no-longer-and-new-plan/</loc>
  <lastmod>2018-10-29T22:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63298-employer-failed-to-file%C2%A01094-c-and-1095-c-with-irs/</loc>
  <lastmod>2018-11-13T21:37:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63297-amending-the-profit-sharing-feature-of-a-sh-plan/</loc>
  <lastmod>2018-10-31T14:04:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63296-termination-date-for-plan-sponsor-involved-in-asset-sale/</loc>
  <lastmod>2018-10-27T18:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63295-minimum-gateway-dbdc-combo/</loc>
  <lastmod>2018-10-27T00:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63294-amended-dfvcp-filing/</loc>
  <lastmod>2018-10-26T20:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63293-can-a-tpa-sponsor-a-one-state-mep/</loc>
  <lastmod>2018-10-26T20:28:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63292-insurance-in-dbdc-combo-plan/</loc>
  <lastmod>2018-10-25T19:07:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63291-employer-stock-restricted-to-current-employees-only/</loc>
  <lastmod>2018-10-29T18:16:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63290-plan-year-end/</loc>
  <lastmod>2018-10-25T21:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63289-included-in-calculation-of-assets/</loc>
  <lastmod>2018-10-25T16:29:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63288-safe-harbor-maybe-amend-to-exclude-hces-for-2018/</loc>
  <lastmod>2018-10-25T12:38:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63287-is-a-sep-ira-included/</loc>
  <lastmod>2018-10-25T09:18:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63286-250000-benchmark/</loc>
  <lastmod>2018-10-24T20:27:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63285-correcting-impermissible-adoption-of-governmental-401k-plan/</loc>
  <lastmod>2020-09-21T13:32:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63283-inerest-rate-for-pension-loans/</loc>
  <lastmod>2018-11-10T17:23:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63282-condensed-soa-with-shares/</loc>
  <lastmod>2018-10-25T11:11:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63281-excluded-compensation/</loc>
  <lastmod>2018-10-24T21:43:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63280-firm-organization-separate-roles-for-client-communciation-vs-administration-or-does-the-plan-administrator-do-it-all/</loc>
  <lastmod>2018-10-29T13:12:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63279-in-service-distributions-of-401k-contributions/</loc>
  <lastmod>2018-10-25T01:04:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63278-rollover-from-deceased-spouses-account-and-top-heavy-status/</loc>
  <lastmod>2018-10-31T17:17:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63277-payment-of-premiums-by-employer-after-cobra/</loc>
  <lastmod>2018-10-25T18:56:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63276-one-participant-plan-explained/</loc>
  <lastmod>2018-11-12T18:23:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63275-day-care-center-related-to-a-church/</loc>
  <lastmod>2018-10-23T20:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63273-unregulated-institution/</loc>
  <lastmod>2018-10-23T23:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63272-409a-payments/</loc>
  <lastmod>2018-10-23T20:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63271-sep-sponsored-by-ineligible-employer/</loc>
  <lastmod>2018-10-25T16:52:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63270-looking-for-a-erisa-forms-and-letters-book/</loc>
  <lastmod>2018-10-23T11:44:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63269-small-tpa-looking-to-expand/</loc>
  <lastmod>2018-10-22T16:56:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63268-simple-ira-sponsor-sells-practice/</loc>
  <lastmod>2018-10-25T16:46:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63265-how-to-locate-copies-of-prior-5500ez-forms/</loc>
  <lastmod>2018-10-22T21:42:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63264-withholding-rules-for-canadians-annuity-directly-deposited-to-us-banking-institution/</loc>
  <lastmod>2018-10-19T20:19:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63263-match-true-up-template-in-excel/</loc>
  <lastmod>2018-10-19T17:49:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63262-imputing-income-for-discriminatory-premiums-under-105h/</loc>
  <lastmod>2019-08-23T12:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63261-dc-contribution-made-to-db-account/</loc>
  <lastmod>2018-10-19T14:20:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63260-dc-contribution-made-to-db-account/</loc>
  <lastmod>2018-10-22T17:53:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63258-return-of-403b-employee-deferral/</loc>
  <lastmod>2018-10-22T16:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63257-reporting-forgiven-arrears-balances-as-imputed-income/</loc>
  <lastmod>2018-10-19T23:22:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63256-plan-number-when-moving-from-mep/</loc>
  <lastmod>2018-10-23T11:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63255-all-in-the-familywho-is-a-key-employee/</loc>
  <lastmod>2018-10-18T20:28:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63254-initial-year-double-deduction/</loc>
  <lastmod>2018-10-20T01:46:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63253-loan-overpayment-used-for-second-loan-wo-notice/</loc>
  <lastmod>2018-10-19T13:18:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63252-mep-or-mess/</loc>
  <lastmod>2018-10-25T21:46:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63251-taking-a-loan-before-a-hardship-pre-2019-rules/</loc>
  <lastmod>2018-10-18T12:38:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63250-noit/</loc>
  <lastmod>2018-10-19T17:11:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63249-trustee-to-the-esop-plan-administrator/</loc>
  <lastmod>2018-11-10T00:58:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63248-crediting-prior-service-catchall-language/</loc>
  <lastmod>2018-10-23T11:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63247-receivable-employer-contributions/</loc>
  <lastmod>2018-10-22T16:33:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63246-403b-and-peo/</loc>
  <lastmod>2018-10-19T14:41:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63245-excluded-employees/</loc>
  <lastmod>2018-10-17T22:31:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63244-change-of-plan-sponsor/</loc>
  <lastmod>2018-10-18T13:26:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63243-relius-vs-adminweb/</loc>
  <lastmod>2018-10-17T12:53:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63242-qpsa-question/</loc>
  <lastmod>2018-10-17T21:50:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63241-vesting-yos/</loc>
  <lastmod>2018-10-17T19:42:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63240-discriminatory-opt-out-benefit/</loc>
  <lastmod>2018-10-21T11:37:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63239-top-heavy-testing-for-a-safe-harbor-401-k/</loc>
  <lastmod>2018-10-16T18:25:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63238-former-employee-now-1099/</loc>
  <lastmod>2018-10-17T00:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63237-union-contract-not-settled/</loc>
  <lastmod>2018-10-17T00:17:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63235-is-calling-a-stable-value-account-a-%E2%80%9Cfund%E2%80%9D-misleading/</loc>
  <lastmod>2018-10-17T18:31:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63234-testing-prevailing-wage-and-ps-together/</loc>
  <lastmod>2018-10-17T13:01:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63232-tpaadministrator-question/</loc>
  <lastmod>2018-10-16T19:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63230-how-long-must-plan-sponsor-keep-unforeseeable-emergency-distribution-documentation/</loc>
  <lastmod>2018-10-16T17:50:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63229-tip-income/</loc>
  <lastmod>2019-03-13T00:19:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63228-implementation-of-new-hardship-rules/</loc>
  <lastmod>2018-10-12T20:28:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63227-sunrise-sunset/</loc>
  <lastmod>2018-10-16T21:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63226-self-correction-and-form-5330/</loc>
  <lastmod>2018-10-12T19:14:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63225-pbgc-question-on-5500-reports/</loc>
  <lastmod>2018-10-15T20:14:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63224-spanish-sars-and-spds/</loc>
  <lastmod>2018-10-12T21:59:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63223-excluding-union-employees-from-testing/</loc>
  <lastmod>2018-10-12T13:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63222-rmd-based-on-life-insurance-in-401k-plan/</loc>
  <lastmod>2018-10-16T18:57:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63221-late-filing-of-forms-1094-c-and-1095-c/</loc>
  <lastmod>2018-10-12T20:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63220-consolidate-457b-vendors/</loc>
  <lastmod>2018-10-11T18:25:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63219-large-403b-depositing-sh-match-in-employer-match-accounts/</loc>
  <lastmod>2018-11-07T21:47:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63218-hatfa-%C2%A72003c-amendment-deadline/</loc>
  <lastmod>2018-10-11T13:17:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63217-recommendations-for-457-plan-documents/</loc>
  <lastmod>2019-10-15T15:58:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63216-funding-to-the-415-limit-at-plan-termination/</loc>
  <lastmod>2018-12-02T09:06:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63215-compensation-from-457-used-for-401k-plan/</loc>
  <lastmod>2018-10-10T19:34:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63214-partners-income-negative/</loc>
  <lastmod>2018-10-11T05:03:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63213-409a-exempt-stock-right/</loc>
  <lastmod>2018-10-11T23:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63212-5330-needed-for-2-issues/</loc>
  <lastmod>2018-10-16T19:57:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63210-vcp-or-vfcp/</loc>
  <lastmod>2018-10-10T14:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63209-401a26-meaningful-benefits/</loc>
  <lastmod>2024-06-17T18:44:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63208-whats-the-concensus-here-late-deposits/</loc>
  <lastmod>2018-10-11T18:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63207-pre-tax-arrearages-collected-following-year/</loc>
  <lastmod>2018-10-22T12:39:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63206-controlled-group-single-board-of-directors/</loc>
  <lastmod>2018-10-10T00:08:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63205-safe-harbor-match-eligibility/</loc>
  <lastmod>2018-10-10T18:16:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63204-overpayments-and-other-plan-errors/</loc>
  <lastmod>2018-10-09T22:43:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63203-adding-partipating-er-to-401k-sh-plan/</loc>
  <lastmod>2018-10-11T04:59:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63202-what-documents-needed-to-replace-recordkeepertrustee/</loc>
  <lastmod>2018-10-10T23:40:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63200-lost-earnings-reflecting-on-form-5500/</loc>
  <lastmod>2018-10-09T20:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63199-deferral-reduction-not-implemented/</loc>
  <lastmod>2018-10-09T17:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63197-change-in-status-event/</loc>
  <lastmod>2018-10-09T10:09:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63195-contingent-benefit-rule/</loc>
  <lastmod>2018-10-09T19:46:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63194-annual-bonus-plans-for-public-company/</loc>
  <lastmod>2018-10-08T21:27:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63193-5500ez-and-irs-agent/</loc>
  <lastmod>2018-10-05T23:24:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63192-minimum-funding-deadline-florence/</loc>
  <lastmod>2018-10-10T20:20:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63191-24-v-26-pay-periods/</loc>
  <lastmod>2018-10-09T14:24:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63190-late-402g-refund/</loc>
  <lastmod>2019-04-18T19:46:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63189-refund-check-to-participant-or-business/</loc>
  <lastmod>2018-10-10T13:37:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63188-matching-forfeitures-nobody-salary-defers/</loc>
  <lastmod>2018-10-06T12:14:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63187-eligibility-brainstorm/</loc>
  <lastmod>2018-10-23T15:29:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63186-holding-a-403b1-annuity-contract-in-a-403b7-custodial-account/</loc>
  <lastmod>2018-10-04T17:54:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63185-hurricane-florence-hardship/</loc>
  <lastmod>2018-11-09T22:08:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63184-extended-2017-form-5330-in-error/</loc>
  <lastmod>2018-10-04T14:27:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63183-non-qualified-distribution-not-able-to-repay/</loc>
  <lastmod>2018-10-09T13:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63182-cpc-question/</loc>
  <lastmod>2018-10-05T19:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63181-match-true-up-when-doc-says-per-payroll/</loc>
  <lastmod>2018-10-08T12:59:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63180-qdro-for-health-reimbursement-account/</loc>
  <lastmod>2018-10-05T18:49:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63179-target-date-funds-proposed-regulation/</loc>
  <lastmod>2018-10-04T12:33:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63178-aca-phs-act-section-2706-provider-non-discrimination/</loc>
  <lastmod>2018-10-03T20:51:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63177-what-kind-of-wellness-programming-do-you-provide-in-your-office/</loc>
  <lastmod>2018-10-04T14:23:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63176-protection-of-optional-forms-of-benefits-rights-and-features/</loc>
  <lastmod>2018-10-04T20:12:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63175-merger-approval-request-for-change-in-funding-method/</loc>
  <lastmod>2018-10-03T18:46:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63174-nondiscrimination-for-eligibilty-under-1125-7b1/</loc>
  <lastmod>2018-10-03T19:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63173-5500-stock-acquisition/</loc>
  <lastmod>2018-10-03T20:22:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63172-qdro-procedures-for-non-erisa-plan/</loc>
  <lastmod>2018-10-04T17:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63171-leased-employees-and-compensation/</loc>
  <lastmod>2018-10-03T19:01:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63170-403b-plan-compensation-issues/</loc>
  <lastmod>2018-10-02T20:02:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63169-vesting-scenario/</loc>
  <lastmod>2018-10-02T21:28:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63168-refund-of-loan-principal-overpayment/</loc>
  <lastmod>2018-10-12T19:09:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63167-participant-not-cashing-rmd-checks/</loc>
  <lastmod>2018-10-03T19:05:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63166-scp-or-vcp-to-extend-permissible-loan-term/</loc>
  <lastmod>2018-10-19T20:34:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63165-changing-ein-number/</loc>
  <lastmod>2018-10-02T21:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63164-changes-to-epcrs-vcp-filings/</loc>
  <lastmod>2018-10-22T16:58:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63163-spousal-consent-to-name-beneficiary/</loc>
  <lastmod>2018-10-01T14:17:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63162-is-form-5310-a-necessary-for-db-surplus-transfer-to-qrp/</loc>
  <lastmod>2018-10-03T18:33:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63161-form-5330/</loc>
  <lastmod>2018-09-29T14:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63160-reducing-the-required-quantum-of-common-ownership-for-a-service-recipient-controlled-group-in-the-case-of-brother-sister-companies/</loc>
  <lastmod>2018-09-29T00:01:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63159-allocating-contribution-to-correct-late-employee-contributions/</loc>
  <lastmod>2018-10-02T20:33:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63158-db-deductions/</loc>
  <lastmod>2018-10-01T16:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63157-employer-contribution-after-merger/</loc>
  <lastmod>2018-09-28T19:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63156-controlled-group/</loc>
  <lastmod>2018-09-28T20:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63155-vsp-schedule-as-for-the-form-5500/</loc>
  <lastmod>2018-11-19T21:27:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63154-new-plan-with-mid-year-effective-date-for-deferrals/</loc>
  <lastmod>2018-10-01T18:42:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63153-fee-dislcosure-incorrect-administrative-expense-reflected/</loc>
  <lastmod>2018-09-28T21:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63152-sale-of-business-as-of-101-stock-sale-and-adp-test/</loc>
  <lastmod>2018-09-28T20:50:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63151-excise-tax-for-nondeductible-excess-contributions/</loc>
  <lastmod>2018-09-28T08:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63150-new-1099r-distribution-code-for-reporting-loan-offsets/</loc>
  <lastmod>2018-09-28T20:22:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63149-5500ez-5500sf/</loc>
  <lastmod>2018-10-08T20:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63148-hra-reimbursement-different-levels-depending-upon-health-ins-status/</loc>
  <lastmod>2018-10-02T10:08:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63147-dfvc-filing-for-large-plan/</loc>
  <lastmod>2018-09-30T17:24:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63146-company-owner-is-also-union-employee/</loc>
  <lastmod>2018-09-27T20:24:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63145-vfcp-excise-tax-on-erisa-406b2-transaction/</loc>
  <lastmod>2018-09-28T23:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63144-not-a-controlled-group-not-an-asg-how-to-define/</loc>
  <lastmod>2018-09-28T19:01:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63143-ineligible-employee/</loc>
  <lastmod>2018-09-28T14:09:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63142-nondiscrimination-testing-in-an-early-retirement-window/</loc>
  <lastmod>2018-09-26T23:06:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63141-w2-income-from-one-company-used-to-fund-sep/</loc>
  <lastmod>2018-09-25T20:09:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63140-414s-testing/</loc>
  <lastmod>2018-09-26T17:27:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63139-457-options-from-maryland/</loc>
  <lastmod>2018-09-25T14:32:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63138-solo-401k-peo-ees/</loc>
  <lastmod>2018-09-24T20:40:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63137-loan-refinance/</loc>
  <lastmod>2018-09-27T17:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63136-contribution-limits-for-off-calendar-year/</loc>
  <lastmod>2018-09-26T18:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63135-offset-arrangement/</loc>
  <lastmod>2018-09-25T17:10:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63134-rollover-and-taxable-101/</loc>
  <lastmod>2018-09-24T18:40:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63133-uniform-points-plan-fails-nondiscrimination-testing/</loc>
  <lastmod>2018-09-24T20:14:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63132-employer-fsa-contributions-by-plan-type/</loc>
  <lastmod>2018-09-24T04:21:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63131-roth-403b-contributions-and-w2-reporting/</loc>
  <lastmod>2018-09-24T20:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63130-is-this-deferred-compensation/</loc>
  <lastmod>2018-09-24T20:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63129-conflicting-clauses-in-hra-plan-adoption-agmt/</loc>
  <lastmod>2018-09-21T22:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63128-missed-minimum-funding-deadline-of-september-15-but-said-date-falls-on-a-weekend/</loc>
  <lastmod>2018-10-04T20:15:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63127-no-filing-fee-for-form-5300-but-what-about-the-5310/</loc>
  <lastmod>2018-09-21T17:27:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63126-hipaa-hra-and-privacy-notices/</loc>
  <lastmod>2018-09-21T17:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63125-rmd-due-date-when-rolling-over-account/</loc>
  <lastmod>2019-01-11T17:52:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63124-control-group-spousal-attribution-in-community-property-state/</loc>
  <lastmod>2018-10-10T19:31:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63123-under-contributed-sh-match-for-prior-years/</loc>
  <lastmod>2018-09-21T14:53:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63122-rmd-from-life-insurance/</loc>
  <lastmod>2018-09-21T20:41:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63121-hurricane-florence-5500-extension/</loc>
  <lastmod>2018-09-20T18:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63119-elective-withholding-on-unpaid-vacation/</loc>
  <lastmod>2018-09-20T20:32:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63118-2-plans-one-non-erisa-and-one-erisa/</loc>
  <lastmod>2018-09-20T20:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63117-canadian-citizen-wishes-to-participate-in-401k/</loc>
  <lastmod>2018-09-21T14:02:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63116-rollover-to-a-foreign-country/</loc>
  <lastmod>2018-10-01T10:56:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63115-question-re-invalidating-tda-non-erisa-status/</loc>
  <lastmod>2018-09-20T20:30:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63114-brf-testing/</loc>
  <lastmod>2018-09-26T16:53:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63113-rollout-of-life-insurance-tax-impact/</loc>
  <lastmod>2018-09-21T00:53:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63112-invoice-on-plan-paid-out-of-different-plan/</loc>
  <lastmod>2018-09-20T20:38:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63111-early-retirement-window-eligibility-limits/</loc>
  <lastmod>2018-09-19T18:29:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63110-sample-plan-document/</loc>
  <lastmod>2018-09-20T20:43:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63109-in-service-distribution-from-individual-401k-to-sep-ira/</loc>
  <lastmod>2018-10-11T14:14:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63108-delinquent-ez-and-sf-which-to-file-first/</loc>
  <lastmod>2018-09-20T04:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63107-question-401k-loan/</loc>
  <lastmod>2018-09-19T14:25:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63106-318-family-attribution-from-parent-to-three-children/</loc>
  <lastmod>2018-09-21T14:18:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63105-eligible-loan-rollover-new-guidance/</loc>
  <lastmod>2018-09-19T12:50:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63104-elimination-of-the-5-year-remedial-cycle/</loc>
  <lastmod>2018-09-21T16:42:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63103-amend-entry-date-from-quarterly-to-semi-annual/</loc>
  <lastmod>2018-09-22T02:21:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63102-amend-formula-in-nqdc-plan/</loc>
  <lastmod>2018-09-21T20:05:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63101-gap-period-earnings-for-415-excesses/</loc>
  <lastmod>2018-09-18T19:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63100-excess-contributions/</loc>
  <lastmod>2018-09-18T19:06:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63099-pick-ups-for-specific-classes-of-employees/</loc>
  <lastmod>2018-09-18T15:01:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63098-accelerating-payments-under-short-term-deferral-exception/</loc>
  <lastmod>2018-09-18T20:42:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63097-loan-repayment-frequency/</loc>
  <lastmod>2018-09-19T13:58:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63096-plans-duty-when-qdro-inconsistent-with-divorce-decree/</loc>
  <lastmod>2018-09-19T18:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63095-early-retirement-window-in-pension-linked-to-a-nonqualified-plan/</loc>
  <lastmod>2018-09-18T19:53:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63094-ein-for-trust/</loc>
  <lastmod>2018-09-19T14:31:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63093-integrated-ps-allocation-for-self-employed-individuals-excel/</loc>
  <lastmod>2018-09-17T22:02:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63092-rehire-vesting-after-14-years/</loc>
  <lastmod>2018-09-21T17:15:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63091-another-allocationcontributiondeduction-question/</loc>
  <lastmod>2018-09-18T20:49:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63090-deposit-deadline-for-employee-deferrals/</loc>
  <lastmod>2018-09-18T12:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63089-recover-embezzled-funds-from-embezzlers-401k/</loc>
  <lastmod>2018-09-18T19:39:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63087-irs-tax-assessment-because-no-rollover-reported/</loc>
  <lastmod>2018-09-22T11:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63086-can-one-become-ineligible-once-eligible-in-403b/</loc>
  <lastmod>2019-02-01T14:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63085-early-retirement-window-doesnt-benefit-participants-over-65/</loc>
  <lastmod>2018-09-18T00:51:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63084-what-is-considered-by-the-deadline-for-tax-deductibility-of-contributions/</loc>
  <lastmod>2018-09-19T15:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63081-combo-dcdb-plan/</loc>
  <lastmod>2018-09-14T21:11:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63080-transferring-a-plan-within-a-control-group/</loc>
  <lastmod>2018-09-18T14:52:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63079-adp-testing-compensation/</loc>
  <lastmod>2018-09-14T21:20:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63078-nonprofit-deferred-salary/</loc>
  <lastmod>2018-09-20T14:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63077-401k-late-due-to-chg-in-recordkeeper-or-not/</loc>
  <lastmod>2018-09-25T22:49:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63076-open-mep/</loc>
  <lastmod>2018-09-14T04:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63075-playing-fast-and-loose-with-catch-up/</loc>
  <lastmod>2018-09-14T18:16:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63074-experience-rated-groups/</loc>
  <lastmod>2018-09-13T18:24:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63073-multiple-k-1s-net-negative-can-owner-defer-from-positive-k-1/</loc>
  <lastmod>2018-09-17T13:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63072-resistance-to-vcp-what-to-do/</loc>
  <lastmod>2018-09-14T17:38:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63071-successor-plan-when-previous-plan-is-th/</loc>
  <lastmod>2018-09-13T16:42:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63070-off-calendar-year-dep-care-fsa/</loc>
  <lastmod>2018-09-18T05:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63069-controlled-group-with-shmc-diff-eligibility/</loc>
  <lastmod>2018-09-13T15:23:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63068-schedule-of-reportable-transactions/</loc>
  <lastmod>2018-09-13T14:31:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63067-sched-c-and-medical-ins/</loc>
  <lastmod>2018-09-18T16:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63066-3-shnec-is-chosen-in-aa-but-not-acp-sh/</loc>
  <lastmod>2018-09-13T11:53:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63065-loan-defaults-101/</loc>
  <lastmod>2018-10-25T20:31:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63064-boy-participant-count-with-excluded-employees/</loc>
  <lastmod>2018-09-14T17:57:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63063-simple-rollover-to-401k-related/</loc>
  <lastmod>2018-09-12T18:00:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63062-deadline-for-making-employee-contriubtion/</loc>
  <lastmod>2018-09-12T19:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63061-basic-supplement-roth/</loc>
  <lastmod>2018-09-12T19:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63060-failed-2016-adp-test-and-top-heavy-contribution-not-made/</loc>
  <lastmod>2018-09-13T15:34:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63059-irrevocable-opt-out-and-the-top-heavy-calculation/</loc>
  <lastmod>2018-09-13T13:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63058-any-limits-on-percentage-of-participants/</loc>
  <lastmod>2018-09-12T18:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63057-in-plan-roth-401k-conversion/</loc>
  <lastmod>2018-09-11T20:45:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63056-top-heavy-minimum/</loc>
  <lastmod>2018-09-12T13:36:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63055-can-a-company-offer-non-qualified-deferred-compensation-to-a-non-service-provider/</loc>
  <lastmod>2018-09-11T17:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63054-successor-plan-rules/</loc>
  <lastmod>2018-09-13T18:37:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63053-ps-allocation-compensation-for-the-last-2-years/</loc>
  <lastmod>2018-09-13T11:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63052-amend-out-floor-offset-language/</loc>
  <lastmod>2018-09-14T20:27:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63051-dumb-question-re-unlocated-participant/</loc>
  <lastmod>2018-09-12T05:02:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63050-hardship-401k-re-start/</loc>
  <lastmod>2018-09-13T11:40:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63048-controlled-group-compensation-question/</loc>
  <lastmod>2018-09-10T19:14:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63047-earnings-rate-plan-average/</loc>
  <lastmod>2018-09-11T20:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63046-reasonable-classification-abt/</loc>
  <lastmod>2018-09-11T02:33:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63045-compensation-for-profit-share-allocation/</loc>
  <lastmod>2018-09-13T20:10:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63044-code-c-on-8955-ssa/</loc>
  <lastmod>2018-09-13T16:56:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63043-benefit-neutrality-integrated-hra-plans/</loc>
  <lastmod>2018-09-14T14:27:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63042-form-5330-de-minimis-balance-due/</loc>
  <lastmod>2018-09-07T20:42:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63041-short-plan-year-and-imputed-disparity/</loc>
  <lastmod>2018-09-14T00:46:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63040-participant-directed-fee-disclosure/</loc>
  <lastmod>2018-09-10T22:19:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63039-does-an-insurance-company-check-whether-its-fidelity-bond-covers-someone-convicted-of-a-crime/</loc>
  <lastmod>2018-09-10T21:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63038-414s-compensation-testing/</loc>
  <lastmod>2018-09-10T13:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63037-terminated-psp-sole-trustee-passed-away-years-ago/</loc>
  <lastmod>2018-09-11T13:27:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63036-early-inclusion-amendment-adoption-date/</loc>
  <lastmod>2018-09-10T19:28:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63035-sale-of-employer-securities-from-plan/</loc>
  <lastmod>2018-09-11T19:05:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63034-schedule-as/</loc>
  <lastmod>2018-09-10T22:34:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63033-plan-start-date-for-sole-proprietor/</loc>
  <lastmod>2018-09-10T21:10:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63032-participant-count-for-large-plan/</loc>
  <lastmod>2018-09-07T16:14:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63031-top-heavy-determination-and-forfeiture-account/</loc>
  <lastmod>2018-09-12T12:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63030-ps-funding-deadline-not-12-months/</loc>
  <lastmod>2018-10-12T17:49:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63029-match-calculation-who-is-responsible/</loc>
  <lastmod>2018-09-11T13:37:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63028-merging-assets-into-403b/</loc>
  <lastmod>2018-09-06T17:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63027-eaca-with-auto-escalation-notice-requirements/</loc>
  <lastmod>2018-09-07T17:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63026-rehired-participant-wants-distribution/</loc>
  <lastmod>2018-09-06T21:37:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63025-let-a-distribution-check-stale-date-on-purpose/</loc>
  <lastmod>2018-09-11T19:36:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63024-new-company-new-plan-special-participation-date/</loc>
  <lastmod>2018-09-12T21:12:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63022-hardship-criteria-for-loan/</loc>
  <lastmod>2018-09-07T16:19:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63021-refusal-to-make-a-ps-contribution-by-a-division-of-an-er/</loc>
  <lastmod>2018-09-06T21:25:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63020-simple-ira-and-cash-balance/</loc>
  <lastmod>2018-09-06T22:28:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63019-new-plan-trust-funded-before-year-end/</loc>
  <lastmod>2018-09-05T23:50:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63017-tpa-loan-fee-in-403b-reasonable/</loc>
  <lastmod>2018-09-10T20:20:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63016-what-does-line-14c-on-a-k-1-refer-to/</loc>
  <lastmod>2018-09-13T14:59:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63015-basic-information-to-get-started-seasonal-employees/</loc>
  <lastmod>2018-09-10T18:59:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63014-my-boss-screwed-up-now-im-screwed-and-so-is-my-employer-i-assume/</loc>
  <lastmod>2018-09-11T13:20:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63013-non-us-citizen-ira-rollover-permitted/</loc>
  <lastmod>2018-09-11T19:51:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63012-sar-program-how-much-is-too-much/</loc>
  <lastmod>2018-09-05T23:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63011-determine-mortality-table-used/</loc>
  <lastmod>2018-09-28T12:45:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63009-trump-executive-order-boosts-meps-pep-arp/</loc>
  <lastmod>2018-09-10T12:08:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63008-rmd-factor-below-10/</loc>
  <lastmod>2018-09-04T11:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63007-loan-to-acquire-principal-residence-deal-falls-through/</loc>
  <lastmod>2022-07-09T01:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63006-sep-eligibility-dumb-question-2/</loc>
  <lastmod>2018-09-04T17:20:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63005-preventive-care-implementation/</loc>
  <lastmod>2018-09-05T20:55:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63003-vfcp-filing-question/</loc>
  <lastmod>2018-08-31T15:33:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63002-demutualization-after-plan-termination/</loc>
  <lastmod>2018-08-31T21:32:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63001-late-qdiafee-disclosure-notices/</loc>
  <lastmod>2018-12-20T15:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/63000-second-psp/</loc>
  <lastmod>2018-08-31T16:36:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62999-25-highest-paid-lives-restrictions/</loc>
  <lastmod>2018-08-31T17:05:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62998-coverage-testing-correction/</loc>
  <lastmod>2018-09-04T23:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62997-stock-appreciation-rights-program-with-esop/</loc>
  <lastmod>2018-09-06T01:22:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62995-how-many-times-can-you-amend-form-5500/</loc>
  <lastmod>2018-09-05T12:05:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62994-deferral-amounts/</loc>
  <lastmod>2018-09-04T10:52:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62993-control-group-and-testing/</loc>
  <lastmod>2018-10-08T20:10:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62992-unforeseeable-hardship-funeral-expenses/</loc>
  <lastmod>2018-08-29T20:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62991-top-heavy-contribution-because-of-match/</loc>
  <lastmod>2018-08-30T22:20:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62990-voluntary-class-exclusion/</loc>
  <lastmod>2018-08-31T00:15:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62989-sole-proprietor-and-partnership-with-frozen-db-plan-and-a-dc-plan/</loc>
  <lastmod>2018-08-29T15:05:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62988-missed-the-deadline-to-file-the-pbgc-500/</loc>
  <lastmod>2018-08-29T18:52:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62987-contributing-stock-to-401k/</loc>
  <lastmod>2018-08-30T19:22:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62986-starting-401k-plan-with-an-existing-db-plan/</loc>
  <lastmod>2018-08-29T11:16:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62985-db-restatement-for-ppa/</loc>
  <lastmod>2018-08-29T20:46:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62984-refusing-to-submit-your-client%E2%80%99s-form-5500-report/</loc>
  <lastmod>2018-08-30T01:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62983-do-i-still-have-time-to-pay-off-a-deemed-401k-loan/</loc>
  <lastmod>2018-09-03T22:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62982-copy-of-prior-5500-ez/</loc>
  <lastmod>2018-08-28T17:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62981-nfl-and-sports-betting/</loc>
  <lastmod>2018-08-29T17:44:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62980-meps-peps-plan-terminations/</loc>
  <lastmod>2018-08-31T15:34:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62979-403b-plan-post-merger-to-terminate-or-not-to-terminate/</loc>
  <lastmod>2018-08-28T16:18:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62978-eo-insurance-for-tpa/</loc>
  <lastmod>2019-01-14T13:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62977-fidelity-bond-on-a-multiple-employer-plan/</loc>
  <lastmod>2018-08-28T14:35:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62976-fun-with-fringeor-a-db-cb/</loc>
  <lastmod>2018-08-28T20:37:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62974-form-5500-ez-first-and-final-return-for-the-plan/</loc>
  <lastmod>2021-02-23T21:53:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62973-plan-termination-with-ee-contributions/</loc>
  <lastmod>2018-08-27T18:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62972-in-service-withdrawals-at-age-62-and-early-retirement-subsidies/</loc>
  <lastmod>2018-09-05T02:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62971-401k-entitlement/</loc>
  <lastmod>2018-08-28T18:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62970-change/</loc>
  <lastmod>2018-08-28T11:59:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62968-grandfathered-non-erisa-plans-how-to-terminate/</loc>
  <lastmod>2018-08-27T20:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62967-rmd-in-year-of-distribution/</loc>
  <lastmod>2018-08-27T21:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62966-relius-and-crystal-reports/</loc>
  <lastmod>2018-08-28T13:29:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62965-prior-year-testing-no-match-contributed-in-prior-year/</loc>
  <lastmod>2018-09-06T18:07:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62964-service-spanning-rule-question/</loc>
  <lastmod>2018-08-24T02:08:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62963-can-i-exclude-rewards-from-compensation/</loc>
  <lastmod>2018-08-27T18:43:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62962-quarterly-statements-electronic-format-only/</loc>
  <lastmod>2018-08-27T18:03:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62961-elected-deferral-not-deducted/</loc>
  <lastmod>2018-08-27T18:34:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62960-beneficiary-rollover-of-roth-401k-nonqualified-distribution/</loc>
  <lastmod>2018-08-24T15:56:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62959-fund-change-notice/</loc>
  <lastmod>2018-08-23T20:22:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62958-brighthouse-financial/</loc>
  <lastmod>2018-08-23T17:15:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62957-cafeteria-plan-fsa-separate-checking-account/</loc>
  <lastmod>2018-08-24T15:12:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62956-irc-414d-governmental-instrumentality/</loc>
  <lastmod>2018-08-23T20:31:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62955-rmds-for-inherited-roth-401k/</loc>
  <lastmod>2018-08-23T22:28:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62954-alternative-proposed-correction/</loc>
  <lastmod>2018-08-21T23:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62953-25-deduction-limit-in-pro-rata-allocation/</loc>
  <lastmod>2018-08-23T10:46:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62952-contribution-deadline-for-a-c-corporation/</loc>
  <lastmod>2018-08-21T14:40:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62950-determination-letter-fees/</loc>
  <lastmod>2018-08-22T12:58:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62949-the-mona-lisa-was-stolen-this-day-in-1911/</loc>
  <lastmod>2018-08-21T21:04:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62948-4980f-excise-tax-waiver/</loc>
  <lastmod>2018-08-29T13:51:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62947-partial-plan-termination/</loc>
  <lastmod>2018-08-24T23:32:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62946-vesting-brf-controlled-group/</loc>
  <lastmod>2018-08-20T21:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62945-sep-contribution-allowable-becomes-controlled-group-mid-year/</loc>
  <lastmod>2018-08-21T17:58:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62944-irs-claiming-rollover-as-taxable-income/</loc>
  <lastmod>2018-08-23T20:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62943-fica-taxes-on-nonaccount-balance-plan/</loc>
  <lastmod>2018-08-21T20:40:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62942-construction-industry-exemption-in-connection-with-asset-sale-of-business/</loc>
  <lastmod>2018-08-17T20:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62941-se-with-sh-match-and-discretionary-ps/</loc>
  <lastmod>2018-08-20T21:33:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62940-safe-harbor-plan-mid-year-acquisition/</loc>
  <lastmod>2018-08-21T15:01:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62939-top-heavy-safe-harbor-excludes-hces/</loc>
  <lastmod>2018-08-20T18:09:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62938-ad-hoc-distributions-protected-benefit/</loc>
  <lastmod>2018-08-17T22:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62937-third-party-payments-during-leave-of-absence/</loc>
  <lastmod>2018-08-17T23:07:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62936-governmental-457b-plan-consolidate-vendors/</loc>
  <lastmod>2018-08-17T21:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62935-adding-cash-balance-to-ps401k/</loc>
  <lastmod>2018-08-16T22:07:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62934-death-before-rbd-multiple-beneficiaries-with-different-distributions/</loc>
  <lastmod>2018-09-05T18:46:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62933-simple-ira-match-question/</loc>
  <lastmod>2018-08-16T14:35:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62932-match-on-separate-bonus-deferral-election/</loc>
  <lastmod>2018-08-16T19:36:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62931-stepchild-and-alternate-recipients/</loc>
  <lastmod>2018-08-16T02:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62930-missed-deferral-opportunity/</loc>
  <lastmod>2018-08-16T14:44:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62929-child-support-qdro-voluntary-10-withholding/</loc>
  <lastmod>2018-08-20T18:24:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62928-aca-compliant-health-insurance-for-part-time-executives/</loc>
  <lastmod>2018-08-15T21:15:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62927-after-contributions-in-a-457b-governmental-plan/</loc>
  <lastmod>2019-09-23T19:22:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62926-different-premium-charge-for-new-employees/</loc>
  <lastmod>2018-08-16T17:52:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62925-prohibited-transaction/</loc>
  <lastmod>2018-08-20T18:41:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62924-rmd-to-charity/</loc>
  <lastmod>2018-08-15T20:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62923-non-erisa-457-deferred-compensation-plan/</loc>
  <lastmod>2018-08-15T18:03:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62922-form-5500-schedule-c/</loc>
  <lastmod>2018-08-22T17:24:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62921-land-investment-in-plan/</loc>
  <lastmod>2018-08-14T20:33:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62920-epcrs-correction-missed-match/</loc>
  <lastmod>2018-08-15T13:14:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62919-llp-income-for-contribution-calculation/</loc>
  <lastmod>2018-08-14T05:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62918-rolling-over-a-non-qualified-vs-qualified-distribution-from-a-designated-roth-account-to-a-roth-ira/</loc>
  <lastmod>2018-08-16T17:49:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62917-merging-vs-plan-into-a-mep-mid-year/</loc>
  <lastmod>2018-08-14T21:59:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62916-401k-top-heavy-testing/</loc>
  <lastmod>2018-08-17T15:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62915-eligibility/</loc>
  <lastmod>2018-08-13T17:09:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62913-deducted-simple-contributions-from-employee-but-never-signed-employee-up-for-plan-nor-ever-gave-any-notice-of-participation/</loc>
  <lastmod>2018-08-13T06:09:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62912-how-must-a-404a5-notice-be-delivered/</loc>
  <lastmod>2020-01-05T16:54:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62911-what-is-an-enrolled-retirement-plan-agent-allowed-to-do/</loc>
  <lastmod>2018-08-14T18:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62910-rmd-after-termination/</loc>
  <lastmod>2018-08-17T12:31:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62909-prevailing-wage-plan/</loc>
  <lastmod>2018-08-10T22:08:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62908-cobra-cancelled/</loc>
  <lastmod>2018-08-13T18:13:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62907-short-plan-year-match-correction/</loc>
  <lastmod>2018-08-10T23:28:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62906-include-one-union-employee-in-ps401k-plan/</loc>
  <lastmod>2018-08-23T17:12:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62905-rmd-stock-sold-but-is-spouse-still-a-5-owner/</loc>
  <lastmod>2018-08-13T13:52:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62904-auto-enrollment-failure-is-retroactive-opt-out-permitted/</loc>
  <lastmod>2018-08-11T17:43:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62903-one-participant-401k-real-estate-lawsuit/</loc>
  <lastmod>2018-08-09T17:24:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62902-repay-401k-loan-with-in-5-year-term/</loc>
  <lastmod>2018-08-14T18:08:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62901-robs/</loc>
  <lastmod>2018-08-10T22:01:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62900-combine-plans-for-coverage/</loc>
  <lastmod>2018-08-10T21:42:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62899-vesting-for-terminated-participant/</loc>
  <lastmod>2018-08-13T18:36:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62898-mep-adopting-employer-and-408b2-requirement/</loc>
  <lastmod>2018-08-09T16:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62897-controlled-group-multiple-plans-coverage-testing/</loc>
  <lastmod>2018-08-10T19:50:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62896-affiliated-service-group/</loc>
  <lastmod>2018-08-10T15:05:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62895-whos-in-a-rate-group/</loc>
  <lastmod>2018-08-08T20:03:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62894-married-401k-participant-beneficiary-not-spouse/</loc>
  <lastmod>2018-08-08T23:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62893-can-they-deduct-2017-contrib-on-2018-taxes/</loc>
  <lastmod>2018-08-08T23:38:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62892-re-characterization-as-catch-up/</loc>
  <lastmod>2018-08-08T20:05:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62891-nonexempt-transaction-party-in-interest/</loc>
  <lastmod>2018-08-08T18:34:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62890-25-of-compensation-limit/</loc>
  <lastmod>2018-08-09T23:43:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62889-effect-of-plan-merger-on-beneficiary-designations/</loc>
  <lastmod>2018-08-09T23:49:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62888-clarification-on-db-vs-money-purchase-vs-sep-ira-etc/</loc>
  <lastmod>2018-08-08T14:34:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62887-illegally-acquired-qdro-disbursement/</loc>
  <lastmod>2018-08-14T22:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62886-surviving-spouse/</loc>
  <lastmod>2018-08-07T20:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62885-excludables-not-determined-correctly/</loc>
  <lastmod>2018-08-07T17:57:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62884-student-loan-genius/</loc>
  <lastmod>2018-08-17T20:50:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62883-form-6088-for-terminating-401k-plan/</loc>
  <lastmod>2018-08-07T14:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62882-orphaned-plan-sort-of/</loc>
  <lastmod>2018-08-07T23:49:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62881-participant-notice-for-self-directed-401k-plans/</loc>
  <lastmod>2018-08-08T12:39:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62880-sep-ira-deductions-for-non-calendar-year-question/</loc>
  <lastmod>2018-08-21T23:48:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62879-surviving-spouse/</loc>
  <lastmod>2019-02-06T20:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62878-safe-harbor-match-with-hce-discretionary-match/</loc>
  <lastmod>2018-08-10T16:39:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62877-non-pbgc-plan-term-with-surplus-assets/</loc>
  <lastmod>2018-08-06T22:21:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62876-5500-schedule-c-question/</loc>
  <lastmod>2018-08-06T20:49:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62875-may-401k-plan-create-llc-with-plan-sponsor/</loc>
  <lastmod>2018-08-10T23:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62874-rmd/</loc>
  <lastmod>2018-08-07T17:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62872-warn-and-employee-severance/</loc>
  <lastmod>2018-08-04T17:01:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62871-how-does-one-know-whether-a-partner-was-employed-on-the-last-day-of-a-year/</loc>
  <lastmod>2018-08-08T00:03:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62870-24-married-child-eligible-for-fsa-of-parent/</loc>
  <lastmod>2018-08-06T13:10:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62869-plan-document-signed-months-after-effective-date/</loc>
  <lastmod>2018-08-11T14:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62868-changing-third-party-administrator/</loc>
  <lastmod>2018-08-03T12:36:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62867-controlled-group-and-safe-harbor/</loc>
  <lastmod>2018-08-06T12:20:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62866-hardships-tied-to-financial-wellness-program-participation/</loc>
  <lastmod>2018-08-03T12:30:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62865-when-is-loss-date-for-late-deferrals/</loc>
  <lastmod>2018-08-03T18:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62864-who-are-the-participants-affected-by-partial-termination/</loc>
  <lastmod>2018-08-08T00:05:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62863-what-do-you-do-with-a-recalcitrant-participant/</loc>
  <lastmod>2019-04-04T20:25:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62862-alternate-payee-fails-to-notify-plan-of-remarriage/</loc>
  <lastmod>2018-08-02T18:10:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62861-acquisition-and-401k-sponsorship-complicated-by-a-simple-ira-plan/</loc>
  <lastmod>2018-08-09T19:20:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62860-lump-sum-option-for-current-retirees-upon-plan-termination/</loc>
  <lastmod>2018-08-02T21:42:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62859-prior-year-term-and-profit-sharing-contribution/</loc>
  <lastmod>2018-08-02T15:28:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62858-late-quarterly-contributions-shown-on-schedule-sb/</loc>
  <lastmod>2018-08-01T17:22:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62857-alternate-payee-benefit-fee/</loc>
  <lastmod>2018-08-07T17:46:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62856-owner-wants-to-terminate-employment-to-get-plan-assets/</loc>
  <lastmod>2018-08-03T18:03:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62855-hsa-and-medicare/</loc>
  <lastmod>2018-08-02T17:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62854-rollover-check-disgruntled-participant/</loc>
  <lastmod>2018-08-02T20:04:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62853-affiliated-service-group/</loc>
  <lastmod>2018-08-07T20:10:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62852-starting-qualified-plan-when-simple-ira-exists/</loc>
  <lastmod>2018-09-20T21:19:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62851-401k-deposit-vs-payroll-timing-for-1-person-plan/</loc>
  <lastmod>2018-08-03T12:19:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62850-correcting-impermissible-distribution-successor-401k-plan/</loc>
  <lastmod>2018-08-01T23:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62849-5500-line-6c-pbgc-coverage/</loc>
  <lastmod>2018-07-31T21:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62848-help-quit-then-rehired-as-consultant/</loc>
  <lastmod>2018-08-01T00:01:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62847-trade-date-vs-settlement-date/</loc>
  <lastmod>2018-08-01T15:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62846-participant-loans/</loc>
  <lastmod>2018-07-30T18:42:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62845-reimbursing-fees/</loc>
  <lastmod>2018-08-02T21:07:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62844-asset-sale-of-company/</loc>
  <lastmod>2018-08-07T15:05:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62843-adding-retiree-life-to-existing-medical-veba/</loc>
  <lastmod>2019-08-07T21:06:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62842-acquisitions-and-testing/</loc>
  <lastmod>2018-08-03T13:55:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62840-amendments/</loc>
  <lastmod>2018-07-30T21:54:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62838-two-401k-plans-same-employer/</loc>
  <lastmod>2018-07-27T23:41:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62837-delayed-submission-of-qdro/</loc>
  <lastmod>2018-07-30T20:10:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62836-blackout-notice-only-affects-owner/</loc>
  <lastmod>2018-07-30T13:40:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62835-is-late-retirement-a-protected-benefit/</loc>
  <lastmod>2018-07-31T21:35:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62834-top-paid-group-election/</loc>
  <lastmod>2018-07-27T15:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62833-top-heavy-and-multiple-employer/</loc>
  <lastmod>2018-07-27T15:11:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62832-prevailing-wage-formula-structured-as-a-match/</loc>
  <lastmod>2018-07-30T20:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62831-adp-failure-and-415-excess/</loc>
  <lastmod>2018-07-27T20:42:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62830-exclusion-of-eligible-employees/</loc>
  <lastmod>2018-08-20T20:41:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62829-new-hra-no-participants-in-2017-5500-required/</loc>
  <lastmod>2018-07-30T20:36:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62828-retirement-age-in-relius/</loc>
  <lastmod>2018-08-06T17:42:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62827-form-5500-schedule-h-and-audit-financials-veba/</loc>
  <lastmod>2018-07-30T16:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62826-controlled-group-issue/</loc>
  <lastmod>2018-07-26T21:36:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62825-veba-wrap-form-5500-schedule-h/</loc>
  <lastmod>2018-07-26T20:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62824-premiums-paid-by-check-adjustment-to-wages-to-make-pre-tax/</loc>
  <lastmod>2018-07-26T01:51:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62823-federal-work-study-students-and-401k-plan/</loc>
  <lastmod>2018-07-26T14:57:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62822-sar-not-required-for-unfunded-plan/</loc>
  <lastmod>2018-07-26T01:53:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62821-safe-harbor-non-elective-payments/</loc>
  <lastmod>2018-08-07T01:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62820-402g-limit-corrected-after-april-15/</loc>
  <lastmod>2018-07-26T14:52:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/62819-inelig-hce-deferred-how-to-correct-tax/</loc>
  <lastmod>2018-07-25T21:23:03+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
