<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/61229-deductible-limit-and-excess-annual-additions/</loc>
  <lastmod>2017-09-09T03:06:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61228-death-benefit-rollover-to-401k/</loc>
  <lastmod>2017-09-12T13:43:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61227-do-401a4-5-restrictions-apply/</loc>
  <lastmod>2017-09-08T20:28:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61226-not-humor-but-hurricane/</loc>
  <lastmod>2017-09-12T14:18:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61225-stale-distribution-check/</loc>
  <lastmod>2017-09-13T23:57:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61224-testing-age/</loc>
  <lastmod>2017-09-08T15:16:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61223-when-is-a-deferral-considered-late-for-for-5500-purposes-for-an-owner/</loc>
  <lastmod>2017-09-08T18:25:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61222-withdrawal-liability-calculation-questions/</loc>
  <lastmod>2017-09-07T17:43:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61221-c-corp-contribution-deadline/</loc>
  <lastmod>2017-09-08T13:49:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61220-contingent-beneficiaries-with-their-own-specific-contingents/</loc>
  <lastmod>2017-09-07T16:43:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61219-amendments-for-hurricane-harvey-relief-per-2017-11/</loc>
  <lastmod>2017-09-07T17:18:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61218-form-5330-excise-tax-for-corrective-distributions/</loc>
  <lastmod>2017-09-07T16:12:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61216-joinder-agreement/</loc>
  <lastmod>2017-09-10T23:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61215-can-mortality-table-be-protected/</loc>
  <lastmod>2017-09-08T15:32:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61214-excluding-a-classdivision-of-employees-from-participation/</loc>
  <lastmod>2017-09-14T19:38:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61213-whos-the-bene/</loc>
  <lastmod>2017-09-08T17:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61212-hardship-for-an-alternate-payee-qdro/</loc>
  <lastmod>2017-09-08T21:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61211-4979-excise-tax/</loc>
  <lastmod>2017-09-07T13:56:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61210-plan-document-vs-collective-bargaining-agreement/</loc>
  <lastmod>2017-09-14T19:49:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61209-limiting-forms-of-benefit/</loc>
  <lastmod>2017-09-18T19:28:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61208-law-firm-plan-design/</loc>
  <lastmod>2017-09-06T16:00:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61207-correction-of-excess-contributions-by-payroll-adjustment/</loc>
  <lastmod>2017-09-06T15:50:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61206-wep-and-defined-contribution-plan/</loc>
  <lastmod>2017-09-07T22:34:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61205-sole-prop-401k-form-5500/</loc>
  <lastmod>2017-09-07T10:47:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61204-maximum-er-contribution-if-no-404-test/</loc>
  <lastmod>2017-09-05T18:30:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61203-ineligible-rollover-1099-r/</loc>
  <lastmod>2017-09-06T19:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61202-contributing-to-sep-and-psp-in-same-year/</loc>
  <lastmod>2017-09-07T11:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61201-happy-birthday-erisa/</loc>
  <lastmod>2017-09-04T13:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61200-top-heavy-prior-year-correction/</loc>
  <lastmod>2017-09-03T13:19:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61199-merging-2-nq-plans/</loc>
  <lastmod>2017-09-05T16:49:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61198-control-group-question/</loc>
  <lastmod>2017-09-07T18:35:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61196-mid-year-change-to-sh-plans/</loc>
  <lastmod>2017-09-02T16:22:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61195-available-for-hardship-after-loan/</loc>
  <lastmod>2017-09-07T17:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61194-entry-dates-in-new-controlled-group-situation/</loc>
  <lastmod>2017-09-14T19:16:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61193-dol-audits-of-health-plans/</loc>
  <lastmod>2017-09-06T20:33:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61192-irs-enforcement-of-aca-employer-penalty/</loc>
  <lastmod>2018-03-30T19:47:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61191-irs-enforcement-of-aca-individual-penalty/</loc>
  <lastmod>2017-09-04T12:39:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61190-small-business-401k/</loc>
  <lastmod>2017-09-06T14:50:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61189-notification-to-owner-prior-to-commencing-annuity-payments/</loc>
  <lastmod>2017-09-01T06:23:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61188-correction-of-release-timing-language-after-termination/</loc>
  <lastmod>2017-09-07T16:37:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61187-automatic-enrollment/</loc>
  <lastmod>2017-09-02T13:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61186-different-distribution-options-for-differently-invested-money/</loc>
  <lastmod>2017-08-31T20:18:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61185-recent-dol-audit-on-required-disclosures-defined-benefit-plan/</loc>
  <lastmod>2017-09-07T22:17:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61184-missing-deferrals-no-termination-documentation-merged-into-peo-plan/</loc>
  <lastmod>2017-08-31T18:33:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61183-10-year-cc-annuity/</loc>
  <lastmod>2017-09-01T19:47:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61182-410b-401a4-question/</loc>
  <lastmod>2017-08-31T19:16:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61180-how-can-i-get-money-from-an-employers-old-457b-plan-to-the-employers-new-457b-plan/</loc>
  <lastmod>2017-09-13T01:04:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61179-atfap-normal-cost/</loc>
  <lastmod>2017-08-31T13:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61178-irs-website-redesign/</loc>
  <lastmod>2021-07-09T17:21:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61177-adding-1099-contractors-to-plan/</loc>
  <lastmod>2017-09-01T13:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61176-discretion-to-make-profit-sharing-contributions/</loc>
  <lastmod>2017-08-30T18:00:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61175-1099r-filed-twice/</loc>
  <lastmod>2017-08-30T02:58:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61174-has-anyone-seen-a-lawsuit-about-prudent-selection-of-investment-funds-unrelated-to-expenses-or-self-dealing/</loc>
  <lastmod>2017-09-12T21:35:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61173-adp-testing-controlled-group/</loc>
  <lastmod>2017-08-30T14:45:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61172-qnce-calculated-for-missed-deferrals-should-be-included-in-adpacp-test/</loc>
  <lastmod>2017-08-29T13:09:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61171-failure-to-implement-employee-election-failed-adp-test/</loc>
  <lastmod>2017-08-29T11:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61170-distribution-options/</loc>
  <lastmod>2017-08-28T18:06:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61169-should-i-have-made-more/</loc>
  <lastmod>2017-09-05T10:15:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61168-erisa-403b-plan-sponsor-has-never-had-erisa-bond/</loc>
  <lastmod>2017-11-08T18:01:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61167-great-west-kgpf/</loc>
  <lastmod>2017-08-28T21:51:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61166-where-are-my-benefits/</loc>
  <lastmod>2017-08-27T18:28:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61165-marti/</loc>
  <lastmod>2017-09-07T18:49:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61164-irs-qa-at-asppa-conf/</loc>
  <lastmod>2017-08-28T19:26:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61163-ira-rollover-into-db/</loc>
  <lastmod>2017-08-28T16:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61162-company-w-simple-ira-acquires-company-w-401k-plan/</loc>
  <lastmod>2017-08-30T11:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61161-wrong-form-5500/</loc>
  <lastmod>2017-09-01T13:26:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61160-using-prior-income-for-db-plan/</loc>
  <lastmod>2017-08-30T11:03:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61159-what-does-it-mean-to-maintain-a-plan-under-%C2%A71003/</loc>
  <lastmod>2017-08-24T20:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61158-guaranteed-payments-for-spouse/</loc>
  <lastmod>2017-08-24T21:33:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61157-self-correction-thm-and-gateway-allocations/</loc>
  <lastmod>2017-08-24T21:47:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61156-timing-of-discretionary-match/</loc>
  <lastmod>2017-08-25T11:14:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61155-congratulations-mike-preston/</loc>
  <lastmod>2017-08-28T20:36:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61154-money-purchase-pp/</loc>
  <lastmod>2017-08-25T15:07:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61153-robs-and-bankruptcy/</loc>
  <lastmod>2017-08-31T18:14:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61152-adp-testing-for-controlled-group/</loc>
  <lastmod>2017-08-28T17:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61151-participant-is-physician-non-partner-can-firm-take-er-contributions-from-compensation/</loc>
  <lastmod>2017-08-28T17:46:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61150-controlled-group-two-separate-plans/</loc>
  <lastmod>2017-08-24T18:15:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61149-a-day-that-shall-live-in-infamy/</loc>
  <lastmod>2017-08-24T21:45:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61148-congratulations-mike-preston/</loc>
  <lastmod>2017-08-24T22:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61147-prevailing-wage-adp-test/</loc>
  <lastmod>2017-08-24T15:47:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61146-terminating-plan-with-unresponsive-beneficiary/</loc>
  <lastmod>2017-08-28T15:18:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61145-h2a-employee/</loc>
  <lastmod>2017-08-24T14:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61144-forfeitures-used-to-offset-403b-deferralsloan-repayments/</loc>
  <lastmod>2017-08-25T11:42:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61143-how-does-an-employer-substantiate-whats-reimbusable-under-a-qsehra/</loc>
  <lastmod>2017-08-24T18:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61142-missed-deferral-one-payroll/</loc>
  <lastmod>2017-08-24T13:44:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61141-letter-review-request/</loc>
  <lastmod>2017-08-24T12:21:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61140-401k-loan-pay-back/</loc>
  <lastmod>2017-08-24T18:34:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61139-restatement-to-change-plan-year-end/</loc>
  <lastmod>2017-08-24T12:01:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61138-money-purchase-merger-into-401k/</loc>
  <lastmod>2017-09-20T18:30:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61137-employer-leaves-affiliated-service-group-distribution-restrictions/</loc>
  <lastmod>2017-08-25T19:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61136-treating-rmd-as-qualified-charitable-distribution/</loc>
  <lastmod>2017-08-24T17:28:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61135-5500-ez-initial-year-filing/</loc>
  <lastmod>2017-08-22T23:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61134-group-under-code-section-414-or-independent/</loc>
  <lastmod>2017-08-23T15:06:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61133-eligible-for-roth-ira/</loc>
  <lastmod>2017-08-23T18:04:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61132-hand-written-amendment/</loc>
  <lastmod>2018-02-19T16:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61131-selling-practice-cash-balance-plan/</loc>
  <lastmod>2017-08-22T17:30:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61130-dol-vendor-audit/</loc>
  <lastmod>2017-08-22T13:43:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61129-dol-vendor-audit/</loc>
  <lastmod>2017-08-22T13:57:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61128-posting-integrated-ps-contrib-for-shnec-plan-in-relius/</loc>
  <lastmod>2017-08-21T15:23:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61127-withholding-on-corrective-distributions/</loc>
  <lastmod>2017-08-21T18:43:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61126-happy-total-eclipse-of-the-sun-day/</loc>
  <lastmod>2017-08-29T17:01:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61125-humor-reaches-a-new-low/</loc>
  <lastmod>2017-08-21T13:04:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61124-majority-owner-waiver/</loc>
  <lastmod>2017-08-29T17:12:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61123-ineligible-ee-deferred-and-rolled-over-then-termd/</loc>
  <lastmod>2017-08-19T07:50:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61122-employer-using-salary-deferrals-to-cover-bad-cash-flow/</loc>
  <lastmod>2017-08-28T16:47:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61121-amending-sh-nonelective-plan-with-maybe-notice/</loc>
  <lastmod>2017-08-18T17:19:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61120-balance-forward-earning-accounting/</loc>
  <lastmod>2017-08-23T14:20:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61119-medical-election-requirement/</loc>
  <lastmod>2017-08-22T19:34:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61118-is-it-practicing-law/</loc>
  <lastmod>2017-08-23T17:23:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61117-previously-required-restatements/</loc>
  <lastmod>2017-08-17T15:27:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61116-new-american-funds-pricing-for-rkd/</loc>
  <lastmod>2017-08-23T17:40:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61115-corporate-merger-situation/</loc>
  <lastmod>2017-08-16T17:34:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61114-section-125-plans-and-corporate-mergers/</loc>
  <lastmod>2017-08-18T11:00:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61113-late-discretionary-matching-contribution/</loc>
  <lastmod>2017-08-17T13:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61112-bice-exemption/</loc>
  <lastmod>2017-10-04T17:05:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61111-breach-of-fiduciary-duty/</loc>
  <lastmod>2017-08-15T16:44:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61110-sole-prop-25-ps-and-max-deferral/</loc>
  <lastmod>2017-08-15T17:01:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61109-document-correction/</loc>
  <lastmod>2017-08-15T19:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61108-document-correction/</loc>
  <lastmod>2017-08-15T12:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61107-dave-baker-are-you-giving-equal-time-to-other-politcal-parties/</loc>
  <lastmod>2017-08-14T18:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61106-is-this-loan-really-to-pay-for-the-purchase-of-a-primary-residence/</loc>
  <lastmod>2022-07-04T23:45:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61105-points-based-service-based-allocation/</loc>
  <lastmod>2017-08-14T17:48:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61104-pharmacy-benefit-rfp-cost/</loc>
  <lastmod>2017-08-11T21:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61103-sep-coverage-failure-consequences/</loc>
  <lastmod>2017-08-16T16:00:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61102-2018-limits/</loc>
  <lastmod>2017-08-11T19:37:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61101-schedule-c-form-5500-record-keeping-fee/</loc>
  <lastmod>2017-08-30T20:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61100-are-employees-of-excludable-class-part-of-acp-test/</loc>
  <lastmod>2017-08-11T18:50:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61099-docusign-for-plan-documents/</loc>
  <lastmod>2017-08-11T21:42:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61098-first-year-audit-of-a-plan/</loc>
  <lastmod>2017-08-11T14:44:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61097-userra/</loc>
  <lastmod>2017-08-11T01:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61096-ira-rollover/</loc>
  <lastmod>2017-08-22T17:11:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61095-breach-of-esop-fiduciary-responsibility-i-need-some-guidance/</loc>
  <lastmod>2024-08-22T16:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61094-hardship-distribution/</loc>
  <lastmod>2017-08-10T02:08:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61093-beneficiary/</loc>
  <lastmod>2017-08-09T20:43:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61092-how-do-i-protect-myself-from-qdros/</loc>
  <lastmod>2017-08-10T17:55:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61091-delayed-receipt-of-qdro-qualification/</loc>
  <lastmod>2017-08-11T19:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61090-employee-staffing-structure/</loc>
  <lastmod>2017-08-22T14:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61089-unresponsive-beneficiary/</loc>
  <lastmod>2017-08-09T18:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61088-small-payment-force-out/</loc>
  <lastmod>2017-08-09T19:06:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61087-1099-r-and-post-age-55-distribution/</loc>
  <lastmod>2017-08-09T18:45:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61086-lost-plan-document/</loc>
  <lastmod>2017-08-16T22:28:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61085-investment-education-vs-participant-advice/</loc>
  <lastmod>2017-10-04T17:08:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61084-marital-status-uncertain-at-death/</loc>
  <lastmod>2017-08-14T18:37:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61083-manual-adp-refunds/</loc>
  <lastmod>2017-08-09T19:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61082-old-simple-new-401k/</loc>
  <lastmod>2017-08-09T13:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61081-rescinding-a-safe-harbor-cancellation/</loc>
  <lastmod>2017-08-08T14:38:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61080-operational-failure-corrected-by-retro-amendment-for-hces-and-corrective-contribution-for-nhces/</loc>
  <lastmod>2017-08-08T17:41:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61079-display-the-message-boards-in-a-new-optional-simpler-theme/</loc>
  <lastmod>2017-08-08T18:54:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61078-the-raven-by-edgar-allen-poje/</loc>
  <lastmod>2017-08-08T13:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61077-401k-outside-asset/</loc>
  <lastmod>2017-08-10T05:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61076-participant-loan-terminated-participant/</loc>
  <lastmod>2017-08-07T18:23:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61075-leaving-peo-plan-when-co-is-acquired/</loc>
  <lastmod>2017-08-08T17:57:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61074-long-term-care-insurance-insurer-in-liquidation-allowing-policyholders-to-surrender-policy-for-cash-tax-treatment-of-liquidation-proceeds/</loc>
  <lastmod>2017-08-04T20:34:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61073-workers-comp-calculation/</loc>
  <lastmod>2017-08-04T17:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61072-401k-election-changes/</loc>
  <lastmod>2017-08-04T20:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61071-remedy-for-delay-to-put-retirees-in-pay-status/</loc>
  <lastmod>2017-08-04T15:47:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61070-top-heavy-initial-plan-year-accrual-not-paid/</loc>
  <lastmod>2017-08-04T00:02:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61069-eligibilityexclusions/</loc>
  <lastmod>2017-08-04T16:25:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61068-dependent-life-insurance/</loc>
  <lastmod>2017-08-07T04:45:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61067-self-employed-deposits-too-much-into-401kany-suggestions-for-the-excess/</loc>
  <lastmod>2017-08-08T13:19:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61066-hardship-can-you-use-the-same-invoice-again/</loc>
  <lastmod>2018-05-10T19:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61065-phased-retirement-plan-employer-discretion/</loc>
  <lastmod>2017-08-03T19:12:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61064-can-we-still-pay-a-benefit-that-is-supposed-to-be-forfeited/</loc>
  <lastmod>2017-08-03T19:03:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61063-hardship-and-suspension-of-deferrals/</loc>
  <lastmod>2017-08-07T12:37:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61062-did-the-look-of-the-site-change/</loc>
  <lastmod>2017-08-04T14:22:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61061-s-corps-own-a-practice-as-a-partnership/</loc>
  <lastmod>2017-08-09T12:47:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61060-form-1095c-new-dear-taxpayer-letter/</loc>
  <lastmod>2017-09-20T15:14:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61059-no-psp-contributions-in-8-years-ramifications/</loc>
  <lastmod>2017-08-03T17:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61058-fiscal-year-contribution-funding-for-calendar-year-plan/</loc>
  <lastmod>2017-08-01T17:01:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61057-percentage-of-trusteeparticipant-directed-401k-plans/</loc>
  <lastmod>2020-11-30T18:12:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61056-ineligible-after-tax-contribution/</loc>
  <lastmod>2017-08-08T20:30:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61055-medical-drug-separate-plans-when-offered-separately/</loc>
  <lastmod>2017-08-02T18:58:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61054-lost-earnings-on-401k-for-late-pay/</loc>
  <lastmod>2017-07-31T19:52:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61053-hardship-for-home-purchase-deal-falls-through/</loc>
  <lastmod>2017-08-02T21:18:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61052-does-a-participant-have-a-claim-for-getting-what-he-asked-for/</loc>
  <lastmod>2017-08-03T15:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61051-participant-limit-in-relius/</loc>
  <lastmod>2017-07-31T13:48:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61050-retroactive-amendment-self-correction-pre-approved-plan-determination-letter/</loc>
  <lastmod>2017-08-03T17:09:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61049-documentation-re-plan-sponsor/</loc>
  <lastmod>2017-07-29T16:02:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61048-documentation-re-plan-sponsor/</loc>
  <lastmod>2017-07-29T00:44:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61047-5558-for-plan-to-be-filing-dfvc/</loc>
  <lastmod>2017-07-29T16:02:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61046-reversion-suspense-account-or-other/</loc>
  <lastmod>2017-07-28T22:57:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61045-using-integrated-formula-instead-of-cross-testing/</loc>
  <lastmod>2017-07-31T19:55:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61044-your-tax-dollars-hard-at-work-running-iras/</loc>
  <lastmod>2017-08-04T16:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61043-hardship-foreclosure/</loc>
  <lastmod>2017-07-28T17:39:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61042-death-bed-roth-conversion/</loc>
  <lastmod>2017-10-15T21:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61041-age-weighted-profit-sharing-allocation/</loc>
  <lastmod>2017-07-28T11:37:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61040-fixing-related-employer-issue/</loc>
  <lastmod>2017-07-28T23:03:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61039-schedule-h-question/</loc>
  <lastmod>2017-07-27T20:10:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61038-rmd-after-death/</loc>
  <lastmod>2017-07-28T12:30:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61037-late-reported-deaths-tax-reporting/</loc>
  <lastmod>2017-07-29T03:47:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61036-attribution-from-a-trust-to-its-beneficiaries/</loc>
  <lastmod>2017-07-28T14:16:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61035-prohibited-transaction-penalties-for-an-erisa-403b/</loc>
  <lastmod>2017-08-21T20:20:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61034-5500-and-extensions/</loc>
  <lastmod>2017-07-27T13:19:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61033-deferral-debacle/</loc>
  <lastmod>2017-07-26T16:30:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61032-union-plan/</loc>
  <lastmod>2017-08-01T17:56:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61031-worst-baseball-promotion-ever/</loc>
  <lastmod>2017-07-27T21:02:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61030-bankruptcy-and-payment-of-expenses/</loc>
  <lastmod>2017-09-07T07:15:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61029-401k-loan-question/</loc>
  <lastmod>2017-07-28T22:07:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61028-integrated-formula-different-contribution-amount-for-hces/</loc>
  <lastmod>2017-07-26T12:42:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61027-safe-harbor-match/</loc>
  <lastmod>2017-07-30T22:27:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61026-self-employment-tax-calc-for-partners-k-1s/</loc>
  <lastmod>2017-07-26T17:55:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61025-allocable-share-of-qualified-plan-deduction/</loc>
  <lastmod>2017-07-26T12:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61024-remedy-for-latemissing-afn/</loc>
  <lastmod>2017-07-26T12:18:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61023-relius-cross-testing-accrued-to-date-method/</loc>
  <lastmod>2017-07-25T13:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61022-change-non-sh-allocation-formula/</loc>
  <lastmod>2017-07-31T18:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61021-how-to-correct-an-overpayment-using-epcrs-2016-51/</loc>
  <lastmod>2017-07-25T13:19:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61020-different-plan-provisions-for-multiple-vendors/</loc>
  <lastmod>2017-07-25T19:40:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61019-ppa-restatement-and-plan-termination-question/</loc>
  <lastmod>2017-07-24T19:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61018-what-is-the-correction-for-a-missing-document/</loc>
  <lastmod>2017-07-25T04:02:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61017-overtime-excluded-in-401k-deduction-calculations/</loc>
  <lastmod>2017-07-24T11:18:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61016-match-true-up-question/</loc>
  <lastmod>2017-07-21T19:24:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61015-baseball-humor/</loc>
  <lastmod>2017-07-21T18:31:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61014-federal-criminal-garnishments/</loc>
  <lastmod>2017-12-20T13:44:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61013-incorrect-payout/</loc>
  <lastmod>2017-07-20T21:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61012-deceased-participant-uncashed-checks-prior-to-death/</loc>
  <lastmod>2017-07-21T18:49:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61011-rescinding-5-year-amortization-bases/</loc>
  <lastmod>2017-07-26T15:25:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61010-403b-plan-limits-multiple-employers/</loc>
  <lastmod>2018-09-11T19:28:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61009-spd-mailing/</loc>
  <lastmod>2017-07-21T17:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61008-erisa-bond-amount/</loc>
  <lastmod>2017-07-19T19:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61007-family-attribution-counting-service/</loc>
  <lastmod>2017-07-26T17:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61006-new-loans-to-terminated-participants/</loc>
  <lastmod>2017-07-24T13:30:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61005-loan-partial-payment-vs-bank-loan-option/</loc>
  <lastmod>2024-06-03T11:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61004-florida-stamp-tax-for-loans/</loc>
  <lastmod>2018-05-17T16:19:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61003-mep-how-to-bill-fair-fees/</loc>
  <lastmod>2017-07-20T17:55:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61002-payroll-practice-or-erisa-plan/</loc>
  <lastmod>2017-07-20T18:02:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61001-delay-in-putting-retirees-into-pay-status/</loc>
  <lastmod>2017-08-09T14:12:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/61000-unreduced-early-retirement-causing-forefeiture/</loc>
  <lastmod>2017-07-18T21:29:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60999-nqdc-benefit-tied-to-coli-cash-value/</loc>
  <lastmod>2017-07-20T17:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60998-profit-sharing-contribution-election-cash-or-deferred/</loc>
  <lastmod>2017-07-18T14:20:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60997-spouse-is-beneficiaryprove-it/</loc>
  <lastmod>2017-07-21T14:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60996-401k-plan-termination-date-in-acquisition/</loc>
  <lastmod>2017-07-18T21:00:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60995-401k-plan-termination-date-in-acquisition/</loc>
  <lastmod>2017-07-17T21:29:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60994-welfare-plan-merger-eoy-how-to-file-final-5500/</loc>
  <lastmod>2017-07-17T19:38:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60993-securities-law-board/</loc>
  <lastmod>2017-07-17T18:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60992-adp-failure-10-penalty-even-if-using-one-to-one-correction/</loc>
  <lastmod>2017-07-17T16:12:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60990-wellcare-401k/</loc>
  <lastmod>2017-07-15T21:55:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60986-pooled-403b-plan/</loc>
  <lastmod>2017-09-12T19:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60983-exchange-special-enrollment-periods/</loc>
  <lastmod>2017-07-14T20:05:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60982-unpaid-minimum-contributions-to-db-plan/</loc>
  <lastmod>2017-07-17T15:27:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60981-permissive-service-credits/</loc>
  <lastmod>2017-07-17T20:36:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60980-403b-termination-restated-document/</loc>
  <lastmod>2017-07-18T17:32:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60978-filing-top-hat-exemption/</loc>
  <lastmod>2017-07-14T18:27:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60977-rehired-employee/</loc>
  <lastmod>2022-02-13T17:51:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60976-401k-plans-for-household-employees/</loc>
  <lastmod>2017-07-13T21:59:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60975-form-5308/</loc>
  <lastmod>2017-07-13T20:50:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60974-dividend-payouts-and-hardships/</loc>
  <lastmod>2017-07-14T18:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60973-plan-year-end-and-extension-due-date-for-merged-plan/</loc>
  <lastmod>2017-08-03T18:35:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60972-new-401k-plan-for-old-plan-after-asset-transfer/</loc>
  <lastmod>2017-07-17T11:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60971-deferral-issue/</loc>
  <lastmod>2017-07-20T13:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60970-allocation-of-surplus-assets/</loc>
  <lastmod>2017-07-14T18:19:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60969-social-security-offset/</loc>
  <lastmod>2017-07-14T21:44:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60968-failed-acp-using-qmac-for-correction/</loc>
  <lastmod>2017-07-13T11:09:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60965-terminated-hra-plans/</loc>
  <lastmod>2017-07-17T17:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60964-diversification-rights-for-former-employee/</loc>
  <lastmod>2017-07-11T19:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60963-coverage-testing-that-failed-wexcluded-amish/</loc>
  <lastmod>2017-07-13T11:47:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60962-correction-when-employee-never-enrolls/</loc>
  <lastmod>2017-07-14T14:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60961-statute-of-limitations/</loc>
  <lastmod>2020-07-23T19:51:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60959-spousal-consent-requirements/</loc>
  <lastmod>2017-07-11T20:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60958-short-plan-year-and-2-12-month-deadline/</loc>
  <lastmod>2017-07-11T16:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60957-5500-schedule-c-information-not-avaialble/</loc>
  <lastmod>2017-08-15T18:04:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60956-delinquent-contributions-large-to-small-plan/</loc>
  <lastmod>2017-07-11T19:48:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60955-adp-failure-in-making-timely-corrective-distributions/</loc>
  <lastmod>2017-09-07T20:08:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60954-first-rmd-after-age-70-12/</loc>
  <lastmod>2017-07-12T16:42:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60953-extending-drop-period/</loc>
  <lastmod>2017-07-18T17:43:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60952-contribution-limits/</loc>
  <lastmod>2017-07-15T13:10:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60951-requesting-relief-from-section-411-debarment/</loc>
  <lastmod>2017-07-11T01:33:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60950-poll/</loc>
  <lastmod>2017-07-11T00:39:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60945-timely-5500-ez-delinquent-schedule-sb/</loc>
  <lastmod>2018-01-22T18:01:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60943-annuities-within-an-ira/</loc>
  <lastmod>2017-07-09T03:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60942-prior-year-adp-testing-in-takeover-plan/</loc>
  <lastmod>2017-07-10T13:45:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60941-8955-ssa-filing-software/</loc>
  <lastmod>2017-07-10T20:46:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60939-safe-harbor-loan-provisions/</loc>
  <lastmod>2017-07-07T15:28:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60938-rap-and-old-plan-document/</loc>
  <lastmod>2017-07-07T05:11:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60937-qualifying-employer-real-property-questions/</loc>
  <lastmod>2017-07-07T17:39:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60936-profit-sharing-calculation-and-compensation/</loc>
  <lastmod>2017-07-14T15:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60935-death-benefit-no-beneficiary/</loc>
  <lastmod>2017-07-17T19:23:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60934-employer-withheld-401k-election-amount-twice/</loc>
  <lastmod>2017-07-07T12:20:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60933-is-a-qualified-small-employer-health-reimbursement-arrangement-an-erisa-governed-welfare-plan/</loc>
  <lastmod>2017-07-07T12:39:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60932-happy-4th-of-july-to-you-all/</loc>
  <lastmod>2017-07-04T09:42:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60931-deductibility-of-one-time-large-contribution-to-fully-fund-and-terminate-db/</loc>
  <lastmod>2017-10-19T15:51:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60930-bad-sloppy-qdro/</loc>
  <lastmod>2017-07-17T11:53:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60929-admin-software/</loc>
  <lastmod>2020-07-01T15:19:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60928-auditors-inquiry/</loc>
  <lastmod>2017-07-21T12:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60927-volunteer-firefighter-plan-457e11b/</loc>
  <lastmod>2017-06-30T20:25:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60926-is-this-severance-or-even-plan-compensation/</loc>
  <lastmod>2017-06-30T18:06:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60925-erisa-expense-account-allocation-to-participants/</loc>
  <lastmod>2017-07-03T18:02:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60924-workers-comp-wages/</loc>
  <lastmod>2017-06-30T18:28:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60923-force-out-limits/</loc>
  <lastmod>2017-07-06T12:14:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60922-irs-contacts/</loc>
  <lastmod>2017-06-30T00:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60921-how-many-pages-is-the-plan-document/</loc>
  <lastmod>2017-07-05T16:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60920-combined-401k-contribution-limits/</loc>
  <lastmod>2017-06-30T14:37:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60919-401k-set-up-trouble/</loc>
  <lastmod>2017-06-30T15:38:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60918-rollover-on-death/</loc>
  <lastmod>2017-06-29T23:56:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60917-240-free-recorded-webcasts-about-health-and-other-welfare-benefit-plans/</loc>
  <lastmod>2017-06-29T18:18:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60916-295-free-recorded-webcasts-about-retirement-plans/</loc>
  <lastmod>2017-06-30T13:28:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60914-retired-participant-her-distribution/</loc>
  <lastmod>2017-07-06T18:25:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60913-child-support-and-10-tax-penalty/</loc>
  <lastmod>2017-06-29T00:21:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60912-form-945-multiple-plan/</loc>
  <lastmod>2017-06-29T17:36:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60911-hces-work-at-two-locations-of-car-dealership/</loc>
  <lastmod>2017-06-29T00:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60910-pbgc-beneficiary/</loc>
  <lastmod>2017-06-30T00:24:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60909-hiring-consultant-to-lead-401k-rfp/</loc>
  <lastmod>2017-07-02T01:57:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60908-feedback-on-qsehra-resource/</loc>
  <lastmod>2017-07-01T13:26:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60907-457-plans-rmds/</loc>
  <lastmod>2017-06-29T14:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60906-1065-k-1-roth-401k/</loc>
  <lastmod>2017-06-27T22:14:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60905-overriding-vesting/</loc>
  <lastmod>2017-06-30T20:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60903-incorrect-refund-of-deferrals/</loc>
  <lastmod>2017-07-22T23:52:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60902-adding-safe-harbor-non-elective-and-deferrals-to-profit-sharing-plan-mid-year/</loc>
  <lastmod>2017-06-28T18:31:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60901-employee-contribution-for-dental-and-vision/</loc>
  <lastmod>2017-07-01T01:09:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60900-veba-assets-no-employees-multiple-mergers/</loc>
  <lastmod>2019-08-07T20:45:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60899-dol-advisory-opinion-81-78/</loc>
  <lastmod>2017-06-26T20:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60898-terminated-esop-starting-a-new-esop/</loc>
  <lastmod>2017-06-29T15:17:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60897-er-contribution-outside-plan-erisa-403b-status/</loc>
  <lastmod>2017-06-26T23:36:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60896-post-death-spousal-consent/</loc>
  <lastmod>2017-06-27T15:57:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60895-health-savings-account-415-compensation/</loc>
  <lastmod>2017-06-26T15:38:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60893-vcp-qnec-deposit/</loc>
  <lastmod>2017-06-28T03:24:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60892-sh-plan-merging-into-non-sh-plan-mid-year/</loc>
  <lastmod>2017-06-27T13:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60891-terminating-qualified-replacement-plan/</loc>
  <lastmod>2017-07-06T21:50:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60890-hsa-415-compensation/</loc>
  <lastmod>2017-06-23T16:40:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60889-hsa-contributions-and-415-compensation/</loc>
  <lastmod>2017-06-23T16:33:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60888-health-care-saving-account-and-415-compensation/</loc>
  <lastmod>2017-06-23T16:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60887-what-is-the-earliest-date-on-which-benefits-will-becom-vested/</loc>
  <lastmod>2017-06-23T16:03:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60886-terminating-robs-rollover-to-ira/</loc>
  <lastmod>2017-06-23T21:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60885-are-retirement-plan-contributions-subject-to-foia/</loc>
  <lastmod>2017-06-23T23:20:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60884-457b-deferrals-impact-on-social-security-earnings/</loc>
  <lastmod>2017-06-26T16:58:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60883-rmd-start-date-question/</loc>
  <lastmod>2017-06-23T17:34:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60882-5500-for-association-plan/</loc>
  <lastmod>2017-06-24T00:19:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60881-how-to-report-hedge-fund-on-5500-sched-h/</loc>
  <lastmod>2017-07-11T04:07:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60880-canadian-based-company/</loc>
  <lastmod>2017-06-23T13:04:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60879-401-k-plan-participant-claim/</loc>
  <lastmod>2017-06-23T09:56:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60878-hsas-for-former-employees-and-testing/</loc>
  <lastmod>2017-06-22T17:25:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60877-auto-enroll-403b/</loc>
  <lastmod>2017-06-22T14:46:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60876-penalties-for-failure-to-issue-1099/</loc>
  <lastmod>2017-06-22T14:10:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60875-ssa-relius-data-to-ft-william/</loc>
  <lastmod>2017-06-22T13:11:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60874-discrepancy-between-comp-in-plan-document-and-operation/</loc>
  <lastmod>2017-06-22T16:35:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60873-enrollment-meeting-script/</loc>
  <lastmod>2017-06-22T15:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60872-late-deferral-loan-pmt-deposit-how-to-correct/</loc>
  <lastmod>2017-06-29T00:47:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60871-proposed-distribution-date-when-filing-for-irs-dl/</loc>
  <lastmod>2017-06-22T15:45:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60870-irs-reopens-ptin-system/</loc>
  <lastmod>2017-06-21T14:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60869-410b6c-transition-rule-required-in-plan-document/</loc>
  <lastmod>2017-06-23T12:51:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60868-another-rmd-question/</loc>
  <lastmod>2017-06-21T21:23:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60867-im-trying-to-put-together-a-list-of-employers-who-have-made-in-kind-real-property-contributions-to-their-pension-plans/</loc>
  <lastmod>2017-06-21T20:04:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60866-how-much-will-my-company-match/</loc>
  <lastmod>2017-06-21T20:51:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60864-should-every-695-year-old-5-owner-take-an-in-service-distribution/</loc>
  <lastmod>2017-06-21T17:19:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60863-safe-harbor-nonelective-mid-year-change-to-comp-definition/</loc>
  <lastmod>2017-06-21T11:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60862-problems-with-attachments-in-the-ftw-5500-module/</loc>
  <lastmod>2017-08-23T02:31:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60861-son-as-financial-advisor/</loc>
  <lastmod>2017-06-20T15:44:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60860-8955-ssa-duplicate-filing/</loc>
  <lastmod>2017-06-19T21:49:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60859-what-information-do-you-use-to-evaluate-investment-funds/</loc>
  <lastmod>2017-06-19T18:26:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60858-mandatory-employee-contributions-to-money-purchase-plan/</loc>
  <lastmod>2024-10-31T20:13:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60857-withhold-on-death-bene-paid-to-charitable-nfp/</loc>
  <lastmod>2017-06-20T18:01:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60856-employer-paid-plan-fees-erisa-403b-status/</loc>
  <lastmod>2017-06-19T18:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60855-dc-1-exam/</loc>
  <lastmod>2017-06-19T15:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60854-408b-2-disclosures-and-the-fiduciary-rule/</loc>
  <lastmod>2017-10-12T13:49:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60853-tpa-firms-for-sale/</loc>
  <lastmod>2019-06-06T19:23:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60852-415-dollar-limit-and-frozen-plan/</loc>
  <lastmod>2017-07-03T17:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60851-general-test-for-one-plan-but-not-the-other/</loc>
  <lastmod>2017-07-09T20:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60850-required-minimum-distributions/</loc>
  <lastmod>2017-06-16T19:55:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60849-safe-harbor-nonelective-with-after-tax-contributions/</loc>
  <lastmod>2017-06-16T20:55:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60848-5300-line-12/</loc>
  <lastmod>2017-06-16T17:46:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60847-back-door-iras/</loc>
  <lastmod>2017-06-16T19:57:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60846-changing-the-lead-employer-in-a-mep/</loc>
  <lastmod>2017-06-23T14:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60845-life-insurance-questions/</loc>
  <lastmod>2017-06-16T18:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60844-calculation-of-earnings-on-late-deposits/</loc>
  <lastmod>2017-06-19T16:36:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60843-life-insurance-premium-on-5500-sf/</loc>
  <lastmod>2017-06-15T18:45:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60842-how-best-to-collect-fica-due-from-retiring-employee/</loc>
  <lastmod>2017-06-15T21:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60841-top-heavy-test-for-a-terminating-plan/</loc>
  <lastmod>2017-06-15T12:50:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60840-acquisitionpartnership-opportunities/</loc>
  <lastmod>2018-07-10T14:39:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60839-rmd/</loc>
  <lastmod>2017-06-14T19:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60838-hardship-distribution/</loc>
  <lastmod>2017-06-14T16:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60837-different-eligibility-provisions-for-different-job-classes/</loc>
  <lastmod>2017-06-14T20:03:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60836-401k-plan-with-coverage-adpacp-failures/</loc>
  <lastmod>2017-06-19T16:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60835-starting-a-403b-plan-in-pa-for-a-public-school/</loc>
  <lastmod>2017-06-13T18:57:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60834-supplemental-compensation-to-owner-after-retirement/</loc>
  <lastmod>2017-06-15T15:52:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60831-amend-plan-to-exclude-certain-employees/</loc>
  <lastmod>2017-06-14T19:10:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60830-life-insurance/</loc>
  <lastmod>2017-06-29T20:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60829-retiree-only-hras/</loc>
  <lastmod>2017-06-12T18:34:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60828-asppa-rpf-and-dc-couse-exam-materials/</loc>
  <lastmod>2017-06-11T22:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60827-sep-ira-two-spouses/</loc>
  <lastmod>2017-06-15T19:49:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60826-voluntary-after-tax-distributions/</loc>
  <lastmod>2017-06-22T17:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60825-distribution-paperwork-for-an-estate/</loc>
  <lastmod>2017-06-13T13:43:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60824-ara-comment-letter-on-amending-safe-harbor-plans/</loc>
  <lastmod>2017-06-10T00:02:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60823-loan-headache/</loc>
  <lastmod>2017-06-13T13:41:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60822-failing-nondiscrimination-testing-consequences/</loc>
  <lastmod>2017-06-09T14:48:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60821-401k-loan-default-time-limit/</loc>
  <lastmod>2017-06-09T16:11:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60820-rmd-question/</loc>
  <lastmod>2017-08-16T01:29:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60819-fiduciary-rule/</loc>
  <lastmod>2017-06-09T13:03:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60818-forfeiture-reallocations/</loc>
  <lastmod>2017-07-17T19:53:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60817-spousal-benefits-fica-replacement-plan/</loc>
  <lastmod>2017-06-13T13:44:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60816-non-spouse-beneficiary-ira-to-plan-ok/</loc>
  <lastmod>2017-06-08T20:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60815-schedule-c-required/</loc>
  <lastmod>2017-06-09T17:14:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60814-bottom-up-qnec-question/</loc>
  <lastmod>2017-06-08T16:10:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60812-robs-and-dol-fiduciary-rule/</loc>
  <lastmod>2017-06-12T16:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60811-missed-rmd-vcp/</loc>
  <lastmod>2017-06-09T12:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60810-is-a-husband-required-to-make-a-new-2nd-wife-his-profit-sharing-beneficiary/</loc>
  <lastmod>2017-10-19T17:18:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60809-statute-of-limitations-on-pbgc-enforcement/</loc>
  <lastmod>2017-06-08T17:59:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60808-insurance-companys-own-benefit/</loc>
  <lastmod>2017-06-07T21:14:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60807-failure-to-issue-1099-for-ps-58-costs-of-life-insurance/</loc>
  <lastmod>2017-07-24T18:10:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60806-plan-termination-top-heavy/</loc>
  <lastmod>2017-06-09T17:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60805-plan-termination-short-year-or-not/</loc>
  <lastmod>2017-06-07T18:03:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60804-vest-top-heavy-contribution-separately-from-profit-sharing-contribution/</loc>
  <lastmod>2017-06-12T18:47:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60803-irs-loses-class-action-seeking-to-recover-unlawful-ptin-fees/</loc>
  <lastmod>2017-06-07T16:43:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60802-final-dol-rule-for-disability-claims/</loc>
  <lastmod>2018-03-20T22:21:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60801-frozen-401k-plan/</loc>
  <lastmod>2017-06-08T15:15:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60800-plan-termination-date-revision/</loc>
  <lastmod>2017-06-07T16:51:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60799-imputed-disparity-and-safe-harbor/</loc>
  <lastmod>2017-06-06T23:19:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60798-mid-year-election/</loc>
  <lastmod>2020-01-06T17:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60797-distribution-paid-by-employer-not-plan/</loc>
  <lastmod>2017-06-08T19:17:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60796-to-post-a-reply-or-ask-a-question-i-have-to-sign-up-how-do-i-do-that/</loc>
  <lastmod>2017-06-06T14:34:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60795-missing-trustee-and-assets-how-to-distributecorrect/</loc>
  <lastmod>2017-06-06T02:41:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60794-vesting-change-from-immediate-to-6-year-graded/</loc>
  <lastmod>2017-06-09T18:56:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60793-requirement-to-notify-ee-on-workers-comp-that-they-may-be-eligible-for-long-term-disability-benefits/</loc>
  <lastmod>2017-06-05T19:45:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60792-normal-blackout/</loc>
  <lastmod>2017-06-05T17:35:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60791-brokerage-windows/</loc>
  <lastmod>2017-06-05T17:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60790-earned-income-schedule-c-income/</loc>
  <lastmod>2017-06-06T17:51:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60789-options-available-to-actives/</loc>
  <lastmod>2018-07-12T17:23:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60788-qdros-with-divorce-in-uk-court/</loc>
  <lastmod>2017-06-11T01:22:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60787-sep-and-dcdb-plan-from-husbands-company/</loc>
  <lastmod>2017-06-07T21:34:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60786-form-8955-ssa/</loc>
  <lastmod>2017-06-02T21:13:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60785-off-calendar-year/</loc>
  <lastmod>2017-06-02T18:34:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60784-llc-as-an-investment/</loc>
  <lastmod>2017-06-02T18:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60783-noit-60-days/</loc>
  <lastmod>2017-06-02T13:08:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60782-fractional-accrual-rule-for-fresh-start-w-add-on/</loc>
  <lastmod>2017-06-02T16:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60781-equal-protectionqdro-question/</loc>
  <lastmod>2017-06-29T23:55:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60780-it-was-50-years-ago-today/</loc>
  <lastmod>2017-07-11T18:35:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60779-related-rollover-or-not/</loc>
  <lastmod>2017-06-02T05:21:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60778-can-plan-sponsor-reimburse-plan-for-fees-paid/</loc>
  <lastmod>2017-06-02T14:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60777-436-restricted-lump-sum-issue/</loc>
  <lastmod>2017-06-02T17:57:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60776-who-offers-prototype-sep-ira/</loc>
  <lastmod>2017-06-06T17:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60775-compensation-exclusions/</loc>
  <lastmod>2017-06-01T19:06:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60774-rights-benefits-and-features/</loc>
  <lastmod>2017-06-02T17:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60773-state-retirement-systems5500/</loc>
  <lastmod>2017-06-01T17:29:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60772-smoke-mirrors-accounting-standards-ssaesoc/</loc>
  <lastmod>2017-06-01T22:01:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60771-restaurant-owners-control-group/</loc>
  <lastmod>2017-06-01T18:40:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60770-pt-ees-excluded-from-plan-but-allowed-to-defer/</loc>
  <lastmod>2017-06-05T10:38:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60769-employer-weight-loss-challenge/</loc>
  <lastmod>2017-06-01T14:48:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60768-top-heavy/</loc>
  <lastmod>2017-06-01T14:05:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60767-how-do-i-know-if-sep-ira-is-5305/</loc>
  <lastmod>2017-06-01T04:52:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60766-raising-a-tardy-amendment-during-determination-letter-application-review/</loc>
  <lastmod>2017-05-31T20:09:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60765-414e-religious-sponsored-plans/</loc>
  <lastmod>2017-05-31T17:58:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60764-simple-ira-and-401k-in-same-year/</loc>
  <lastmod>2019-01-30T23:41:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60763-tpa-administration-firm/</loc>
  <lastmod>2017-05-31T23:00:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60762-withhold-taxes-on-death-benefit/</loc>
  <lastmod>2017-05-31T18:44:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60761-missed-opportunity-in-a-eaca-plan/</loc>
  <lastmod>2017-05-30T19:36:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60760-controlled-group-question/</loc>
  <lastmod>2017-05-30T20:31:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60759-any-possible-fix-to-this-loan-in-default/</loc>
  <lastmod>2017-06-12T21:46:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60758-hardship-prevent-foreclosure/</loc>
  <lastmod>2017-06-01T21:02:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60757-one-participant-plan-and-form-5500-sf/</loc>
  <lastmod>2021-08-10T23:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60756-hardship-withdrawal-for-purchase-of-primary-residence/</loc>
  <lastmod>2017-06-02T20:48:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60755-was-participant-really-enrolled/</loc>
  <lastmod>2017-05-30T15:53:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60754-excess-401k-match/</loc>
  <lastmod>2017-05-30T17:26:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60753-inherited-ira/</loc>
  <lastmod>2017-05-27T23:59:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60751-tefra-card/</loc>
  <lastmod>2017-05-26T20:23:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60750-small-plan-audit-waiver-checked-on-from-5500-sf-regulated-financial-institution-on-sar-afn/</loc>
  <lastmod>2017-05-30T19:59:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60749-claiming-small-plan-audit-waiver-on-from-5500-preparing-sar-afn/</loc>
  <lastmod>2017-05-30T18:25:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60748-cash-balance-plan-termination-difficult-annuity-purchase/</loc>
  <lastmod>2017-05-31T21:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60747-investment-performance-presentation/</loc>
  <lastmod>2017-05-26T19:53:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60746-penalties-for-not-making-a-top-heavy-minimum-contribution/</loc>
  <lastmod>2017-05-26T15:15:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60745-satisfying-erpa-ce-requirement/</loc>
  <lastmod>2017-06-07T20:24:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60744-beneficiary-and-rmd-rules/</loc>
  <lastmod>2017-05-27T00:01:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60743-participants-reappear-after-plan-termination/</loc>
  <lastmod>2017-12-19T17:31:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60742-public-schools-and-pre-approved-403b-plans/</loc>
  <lastmod>2017-05-25T18:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60741-health-insurance-questionanaires/</loc>
  <lastmod>2017-05-25T20:28:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60740-terminated-plan-all-assets-distributed-then-check-returned/</loc>
  <lastmod>2017-05-31T20:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60739-sh-match-not-made-for-hces-only/</loc>
  <lastmod>2017-05-26T13:47:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60738-counting-participants-when-theres-a-prevailing-wage-contribution/</loc>
  <lastmod>2017-05-25T19:04:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60737-sep-contributions-schedule-c-business/</loc>
  <lastmod>2017-05-25T17:19:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60736-plan-merging-into-peo-plan/</loc>
  <lastmod>2017-05-25T17:23:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60735-independent-auditors-report/</loc>
  <lastmod>2017-05-30T16:37:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60734-safe-harbor-non-elective-not-yet-made/</loc>
  <lastmod>2018-04-06T18:08:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60733-participant-loan-errors-as-reportable-prohibited-transactions/</loc>
  <lastmod>2017-05-25T19:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60732-defined-benefi-retiree-health-plan/</loc>
  <lastmod>2017-06-29T23:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60731-non-erisa-403b-plan-changed-to-erisa-403b-plan-in-restatement/</loc>
  <lastmod>2017-05-25T16:15:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60730-partial-termination-100-vesting-question/</loc>
  <lastmod>2017-06-20T23:49:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60729-afn-for-ez-filer/</loc>
  <lastmod>2017-05-24T17:20:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60727-use-of-different-safe-harbors/</loc>
  <lastmod>2017-05-24T17:43:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60726-funding-while-waiver-application-pending/</loc>
  <lastmod>2017-05-24T13:22:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60725-retiree-only-hra-reimbursable-expenses/</loc>
  <lastmod>2017-05-24T16:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60724-1099r-distribution-code/</loc>
  <lastmod>2017-05-24T14:14:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60723-rmd-and-epcrs/</loc>
  <lastmod>2017-05-24T19:46:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60722-plan-document-or-employer-eligibility-failure/</loc>
  <lastmod>2017-05-24T16:26:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60721-effect-of-late-discretionary-amendment/</loc>
  <lastmod>2017-05-25T15:33:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60720-hsa-continuation-coverage-and-expenses/</loc>
  <lastmod>2017-05-24T16:16:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60719-irs-auditor-wants-docs-faxed/</loc>
  <lastmod>2017-06-14T19:45:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60718-american-funds-rkd-form-5500-fees/</loc>
  <lastmod>2017-05-23T12:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60717-plan-loan-limitations/</loc>
  <lastmod>2017-05-24T12:42:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60716-bitcoins/</loc>
  <lastmod>2017-05-23T18:10:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60715-financial-institutions-that-work-with-small-employer-to-set-up-iras-for-employees/</loc>
  <lastmod>2017-05-25T15:01:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60714-operational-errors-found-during-initial-audit/</loc>
  <lastmod>2017-05-25T21:53:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60713-how-thoroughly-are-eviction-notices-researched-submitted-for-a-hardship-withdraw/</loc>
  <lastmod>2017-05-22T21:00:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60711-cross-tested-ps-and-401k-with-peo-plan/</loc>
  <lastmod>2017-05-22T14:44:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60710-plan-merger-following-acquisition-and-service-credit/</loc>
  <lastmod>2017-05-24T21:03:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60708-aggregate-testing-different-definiton-of-compensation/</loc>
  <lastmod>2017-05-22T11:41:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60707-do-truth-in-lending-notices-apply-for-401k-loans/</loc>
  <lastmod>2017-05-19T18:57:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60706-control-group-restaurants/</loc>
  <lastmod>2017-05-19T19:05:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60705-deferral-changes/</loc>
  <lastmod>2017-05-19T15:02:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60704-law-firm-with-401-k-splitting/</loc>
  <lastmod>2017-05-19T15:41:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60703-280g-gross-up-calculations/</loc>
  <lastmod>2017-05-19T18:08:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60702-cash-out-under-200/</loc>
  <lastmod>2017-05-19T18:17:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60701-vesting-rehired-employee/</loc>
  <lastmod>2017-05-19T19:00:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/60700-vcp-for-missed-ppa-restatement/</loc>
  <lastmod>2017-05-18T12:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
