<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/59852-nonqualified-ira-funds-rolled-into-401k-plan/</loc>
  <lastmod>2016-12-01T17:31:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59851-lpfsa-for-spouse/</loc>
  <lastmod>2016-12-01T21:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59850-late-filer/</loc>
  <lastmod>2016-12-01T13:45:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59849-7-day-safe-harbor-rule-for-deposits/</loc>
  <lastmod>2016-12-01T15:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59848-415-limit-for-403b-and-401k-plans/</loc>
  <lastmod>2019-01-03T17:51:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59847-cross-testing-the-last-deposit/</loc>
  <lastmod>2016-12-07T20:29:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59846-age-methodology/</loc>
  <lastmod>2016-11-30T22:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59845-acquisition/</loc>
  <lastmod>2017-02-04T17:05:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59844-starting-a-tpa-firm-from-scratch-need-help/</loc>
  <lastmod>2016-12-28T19:40:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59843-voluntary-after-tax-contributions-schedule-c/</loc>
  <lastmod>2016-12-09T18:43:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59842-successor-plan/</loc>
  <lastmod>2016-12-01T15:18:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59841-acquistion-assume-old-plan-set-up-new-plan/</loc>
  <lastmod>2016-11-30T13:03:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59840-master-trust-for-dc-plans/</loc>
  <lastmod>2016-11-30T15:10:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59839-life-insurance-question/</loc>
  <lastmod>2016-12-01T16:23:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59838-auto-enroll-notices/</loc>
  <lastmod>2016-12-02T23:03:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59837-rate-group-testing/</loc>
  <lastmod>2016-11-29T01:11:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59836-using-401k-deferrals-in-compensation/</loc>
  <lastmod>2016-11-28T21:59:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59835-irs-guidance-on-417e/</loc>
  <lastmod>2016-11-28T18:59:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59834-benefit-accrual-question/</loc>
  <lastmod>2016-11-30T13:59:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59833-routine-dol-review/</loc>
  <lastmod>2016-11-29T18:25:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59832-vesting-question/</loc>
  <lastmod>2016-11-29T17:41:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59831-401a26-question/</loc>
  <lastmod>2016-12-02T16:29:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59830-thanksgiving/</loc>
  <lastmod>2016-11-24T16:38:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59829-safe-harbor-notice-for-2017-distributed-but/</loc>
  <lastmod>2016-11-29T14:58:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59828-hce-in-more-than-1-plan/</loc>
  <lastmod>2016-12-01T14:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59827-calculating-affordability/</loc>
  <lastmod>2016-11-23T20:32:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59826-disabled-adult-child/</loc>
  <lastmod>2019-03-22T14:06:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59825-compensation-surveys/</loc>
  <lastmod>2016-11-22T20:10:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59824-hce-compensation-based-on-current-year/</loc>
  <lastmod>2016-12-01T16:27:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59823-410b-question/</loc>
  <lastmod>2016-11-22T19:59:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59822-disease-management-wellness-program-structure/</loc>
  <lastmod>2016-12-13T14:44:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59821-employee-premiums-as-percent-of-pay/</loc>
  <lastmod>2016-11-27T23:38:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59820-wrong-ein-for-plan-sponsor/</loc>
  <lastmod>2016-11-22T17:49:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59819-protected-benefit-question/</loc>
  <lastmod>2016-11-22T17:17:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59818-cafeteria-plans/</loc>
  <lastmod>2016-11-23T20:22:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59817-free-cpe-for-asppa/</loc>
  <lastmod>2016-11-25T14:47:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59816-life-insurance-in-profit-sharing-plan/</loc>
  <lastmod>2016-11-22T14:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59815-adp-testing-controlled-group/</loc>
  <lastmod>2016-11-22T12:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59814-rmd-and-asset-acquisition/</loc>
  <lastmod>2016-11-21T21:27:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59813-tracking-and-expediting-vcp-application/</loc>
  <lastmod>2016-11-21T14:58:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59812-rmd-failure-beneficiaries/</loc>
  <lastmod>2016-11-30T13:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59811-solo-401k-plan-with-cash-balance-plan/</loc>
  <lastmod>2016-11-21T15:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59810-recommendations-on-line-mailing-service/</loc>
  <lastmod>2016-11-20T13:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59809-life-insurance/</loc>
  <lastmod>2016-11-18T19:00:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59808-coverage-for-employee-on-extended-unpaid-leave-and-unable-to-return-to-work/</loc>
  <lastmod>2016-11-22T14:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59807-dear-irs-are-you-serious/</loc>
  <lastmod>2016-11-18T18:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59806-rmd-retirement-rbd/</loc>
  <lastmod>2016-11-23T19:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59805-unreduced-early-at-termination-to-avoid-over-funding/</loc>
  <lastmod>2016-11-23T19:09:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59804-distribution-to-non-participant/</loc>
  <lastmod>2016-11-18T22:40:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59803-erisa-blackout-notice-apply-to-top-hat-plan/</loc>
  <lastmod>2016-11-18T17:07:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59802-schedule-h-and-conversion-balances/</loc>
  <lastmod>2016-11-19T21:18:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59801-merger-of-plans/</loc>
  <lastmod>2019-10-21T17:34:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59800-457f-payment-subsequent-to-vesting/</loc>
  <lastmod>2016-11-18T06:09:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59799-is-this-an-erisa-plan/</loc>
  <lastmod>2016-11-16T20:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59798-safe-harbor-401-k/</loc>
  <lastmod>2016-11-18T02:07:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59797-serp-social-security-taxation-401k-eligibility-and-reporting-of-income/</loc>
  <lastmod>2016-11-16T17:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59794-rmd/</loc>
  <lastmod>2016-11-16T16:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59793-auto-enroll-and-escalate-well-maybe/</loc>
  <lastmod>2016-11-18T22:31:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59792-submit-ppa-5307-g/</loc>
  <lastmod>2016-11-15T14:48:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59791-erisa-law-school-paper/</loc>
  <lastmod>2018-07-02T14:21:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59790-2017-mortality-effect-on-annuities/</loc>
  <lastmod>2016-11-16T18:29:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59789-restructuring-ownership-to-avoid-controlled-group/</loc>
  <lastmod>2016-11-15T18:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59788-check-my-status/</loc>
  <lastmod>2016-12-15T14:13:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59787-5500-vs-5500-sf/</loc>
  <lastmod>2016-11-15T14:30:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59786-contribution-limitation/</loc>
  <lastmod>2016-11-14T18:35:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59785-457b-top-hat-plan-dist-taxation/</loc>
  <lastmod>2016-11-14T18:02:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59784-catchup-due-to-failed-adp-vs-top-heavy-chicken-or-egg/</loc>
  <lastmod>2016-11-14T17:35:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59783-disclosing-distribution-fees/</loc>
  <lastmod>2016-11-14T18:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59780-417e401a4/</loc>
  <lastmod>2016-11-11T23:23:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59779-rmd-before-roth-conversion-rule/</loc>
  <lastmod>2016-11-11T22:54:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59778-small-sh-plan-failed-to-withhold-from-all-participants/</loc>
  <lastmod>2016-11-14T13:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59777-recordkeeper-performing-late-adpacp-testing/</loc>
  <lastmod>2016-11-11T23:00:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59776-dbdc-combo-plans-proposed-401a4-regulations/</loc>
  <lastmod>2016-11-11T23:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59774-deferrals-withheld-from-excluded-compensation/</loc>
  <lastmod>2016-11-17T13:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59773-aca-nondiscrimination-rule-and-controlled-groups/</loc>
  <lastmod>2016-11-11T16:55:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59772-service-crediting-in-successor-plans-1411a-5b3v/</loc>
  <lastmod>2016-11-16T02:42:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59771-401a26-test/</loc>
  <lastmod>2016-11-19T13:36:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59770-pre-84-employee-contributions-distributions/</loc>
  <lastmod>2016-11-10T17:51:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59769-plan-participant-refuses-distribution/</loc>
  <lastmod>2016-11-10T21:39:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59768-sh-match-plan-failing-414s/</loc>
  <lastmod>2016-11-10T20:33:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59767-revised-draft-instruction-5500-ez/</loc>
  <lastmod>2016-11-10T15:32:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59766-415-limit/</loc>
  <lastmod>2016-11-10T12:44:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59765-making-distributions-late-in-plan-year/</loc>
  <lastmod>2016-11-16T02:24:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59764-plan-sponsor-went-awol-died/</loc>
  <lastmod>2016-11-09T21:53:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59763-non-church-403b-plan-and-ministerial-housing/</loc>
  <lastmod>2016-11-09T19:45:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59762-possible-436-contribution/</loc>
  <lastmod>2016-11-16T01:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59761-partners-and-after-tax/</loc>
  <lastmod>2016-11-09T16:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59760-does-a-blackout-notice-need-to-specifically-use-the-word-blackout/</loc>
  <lastmod>2016-11-09T17:17:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59759-automatic-rollovers/</loc>
  <lastmod>2016-11-10T12:19:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59758-verbage-on-hardship-distribution-forms-about-restarting-deferrals/</loc>
  <lastmod>2016-11-14T22:56:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59757-stepchildren-under-aca/</loc>
  <lastmod>2016-11-08T22:32:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59756-stop-paying-retiree-subsidy/</loc>
  <lastmod>2016-11-09T13:55:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59755-partial-plan-termination-with-short-plan-year/</loc>
  <lastmod>2016-11-08T22:42:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59754-termination-of-a-dependent-care-fsa/</loc>
  <lastmod>2018-11-20T19:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59753-enhanced-safe-harbor-question/</loc>
  <lastmod>2016-11-08T17:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59752-mutual-fund-investments-in-plans/</loc>
  <lastmod>2016-11-08T22:19:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59751-triple-stacked-match/</loc>
  <lastmod>2016-11-11T22:56:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59750-termination-of-a-dependent-care-fsa/</loc>
  <lastmod>2016-11-09T14:07:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59749-new-comp-plan-coverage-and-abt/</loc>
  <lastmod>2016-11-23T19:16:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59748-prototype-simple-iras/</loc>
  <lastmod>2016-11-07T16:26:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59747-are-qmacs-targeted-when-made-to-employees-of-one-plan-of-an-affiliated-service-group/</loc>
  <lastmod>2016-11-05T14:37:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59746-qdro-fidelity-approval/</loc>
  <lastmod>2016-11-05T15:09:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59745-correcting-failure-to-adopt-plan-as-a-participating-employer/</loc>
  <lastmod>2016-11-04T21:32:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59744-top-heavy-401k-when-adding-employee-to-owner-only-plan/</loc>
  <lastmod>2016-11-07T15:52:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59743-business-dissolving/</loc>
  <lastmod>2016-11-14T16:39:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59742-more-of-my-dry-humor/</loc>
  <lastmod>2016-11-07T13:28:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59741-form-990/</loc>
  <lastmod>2016-11-04T16:47:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59740-controlled-group/</loc>
  <lastmod>2016-11-07T16:20:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59739-amend-qjsa/</loc>
  <lastmod>2016-11-04T13:17:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59738-bifurcation-of-a-non-deductible-ira/</loc>
  <lastmod>2016-11-03T20:24:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59737-irs-audit-of-pcori-fees/</loc>
  <lastmod>2016-11-03T14:15:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59736-termination-liability-in-cash-balance-plan/</loc>
  <lastmod>2016-11-07T15:28:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59735-rmd-after-rollover/</loc>
  <lastmod>2016-11-03T17:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59734-terminating-safe-harbor-plan-schedule-c-income/</loc>
  <lastmod>2016-11-04T20:09:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59733-death-benefit-and-5-year-rule-failure-to-distribute/</loc>
  <lastmod>2016-11-03T17:07:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59732-marketing-idea-for-small-tpa/</loc>
  <lastmod>2016-11-03T18:48:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59731-plan-documentspd-requirement/</loc>
  <lastmod>2016-11-04T21:22:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59730-adp-the-company-not-the-testbut-the-test-too/</loc>
  <lastmod>2016-11-16T13:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59729-amortization-schedule/</loc>
  <lastmod>2016-11-04T16:15:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59728-missed-deferral-opportunity-wrong-definition-of-compensation/</loc>
  <lastmod>2016-11-01T14:43:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59727-plan-termd-paid-out-sb-needed/</loc>
  <lastmod>2016-11-02T13:49:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59726-404c-disclosures/</loc>
  <lastmod>2016-11-03T01:59:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59725-401k-deduction-prior-to-signed-document/</loc>
  <lastmod>2016-11-01T13:41:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59724-plan-termination-amendment/</loc>
  <lastmod>2016-11-01T13:58:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59723-amend-plan-to-fully-vest-former-owner-of-split-company/</loc>
  <lastmod>2016-11-16T06:45:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59722-general-motors-misapplication-of-qdro-terms/</loc>
  <lastmod>2021-01-20T00:32:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59721-inadequate-rmd/</loc>
  <lastmod>2016-10-31T19:10:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59720-401k-contribution-deposited-but-never-deducted/</loc>
  <lastmod>2016-10-28T21:39:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59719-erips-adea-and-with-eeoc-regulation-section-162532/</loc>
  <lastmod>2017-01-31T16:29:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59718-esop-distributions/</loc>
  <lastmod>2016-10-28T19:06:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59717-402g-exceeded-in-2-unrelated-plans-what-happens-to-related-match/</loc>
  <lastmod>2016-10-29T05:36:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59716-rmd-in-db-plan/</loc>
  <lastmod>2016-12-14T15:28:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59715-loan-admin-fees/</loc>
  <lastmod>2016-10-28T21:46:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59714-figuring-out-earnings/</loc>
  <lastmod>2016-10-31T11:31:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59713-presumptive-burn/</loc>
  <lastmod>2016-11-13T23:57:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59712-paid-expert-reference-services-for-tpas/</loc>
  <lastmod>2016-10-28T16:47:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59711-form-5500-reporting-of-2015-contribution-made-in-november-2016-for-calendar-year-plan/</loc>
  <lastmod>2016-10-28T13:44:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59710-qdro-payout-dispute/</loc>
  <lastmod>2016-10-26T20:59:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59709-small-plan-termination-taxes-not-withheld/</loc>
  <lastmod>2016-10-26T17:00:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59708-wife-is-sole-mbr-llc-and-trustee-of-401k-plan-which-invests-in-husbands-privately-held-partnership/</loc>
  <lastmod>2016-10-31T16:34:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59707-asppa-conference-any-word-on-403b-document-approval/</loc>
  <lastmod>2016-10-28T14:15:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59706-fsa-eligibility/</loc>
  <lastmod>2016-11-09T17:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59705-determination-letter-for-volume-submitter-plan/</loc>
  <lastmod>2016-10-25T20:58:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59704-loan-out-company/</loc>
  <lastmod>2016-10-26T19:18:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59703-part-time-to-full-time-and-back/</loc>
  <lastmod>2016-10-31T15:18:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59702-terminate-401k-and-start-up-a-new-one/</loc>
  <lastmod>2016-10-28T17:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59701-midyear-amendment-to-sep-eligible/</loc>
  <lastmod>2016-10-25T16:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59700-mid-year-plan-change-due-to-birth/</loc>
  <lastmod>2016-10-25T19:11:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59699-late-deferral-change-election-correction/</loc>
  <lastmod>2016-11-11T22:09:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59698-settlement-accounting-multiple-plans/</loc>
  <lastmod>2016-10-26T15:49:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59697-2017-limits/</loc>
  <lastmod>2016-10-27T15:16:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59696-reallocation-of-forfs-after-415-date/</loc>
  <lastmod>2016-10-25T12:01:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59695-mewa-self-employed-individual/</loc>
  <lastmod>2016-10-24T14:50:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59694-establishing-a-new-plan/</loc>
  <lastmod>2016-11-21T19:49:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59693-15000-penalty-for-late-5500/</loc>
  <lastmod>2016-11-16T17:04:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59692-missed-deferrals-provide-a-notice/</loc>
  <lastmod>2016-10-24T13:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59691-life-insurance-change-of-ownership-distribution-rmd/</loc>
  <lastmod>2016-10-21T21:35:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59690-charges-for-printed-copies-of-5500-in-sar-how-much/</loc>
  <lastmod>2018-10-22T18:25:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59689-new-requirements-for-plans/</loc>
  <lastmod>2016-10-21T19:30:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59688-cafeteria-planwrap-plans/</loc>
  <lastmod>2016-10-21T13:57:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59687-correct-sep-compensation-for-s-corp-owner/</loc>
  <lastmod>2018-09-22T03:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59686-overtime-rules-414s/</loc>
  <lastmod>2016-10-20T18:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59685-2016-form-5500/</loc>
  <lastmod>2016-10-20T15:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59684-enrollment-error/</loc>
  <lastmod>2016-10-20T17:17:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59683-child-beneficiary-documentation/</loc>
  <lastmod>2016-10-20T14:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59682-elective-deferrals-under-sec-408k6-in-a-401k-plan/</loc>
  <lastmod>2016-10-20T13:17:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59681-mandatory-cash-out-question-unresponsive-accounts-under-1000/</loc>
  <lastmod>2017-04-07T16:27:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59680-cross-tested-plan-with-qnecs/</loc>
  <lastmod>2016-11-11T10:21:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59679-simple-401k-and-regular-401k-in-same-year/</loc>
  <lastmod>2016-11-23T16:47:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59678-mistaken-contribution-to-sep-ira/</loc>
  <lastmod>2016-10-19T19:18:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59677-drop-and-interest/</loc>
  <lastmod>2016-10-26T14:38:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59676-min-distributions-report/</loc>
  <lastmod>2016-10-19T17:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59675-record-keeping-requirements-for-solo-401k/</loc>
  <lastmod>2016-11-03T17:28:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59674-social-security-wage-base-skyrockets/</loc>
  <lastmod>2016-10-19T19:01:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59673-return-loan-payments-to-participant/</loc>
  <lastmod>2016-10-19T18:20:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59672-late-large-filer-form-5500/</loc>
  <lastmod>2016-10-19T20:16:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59671-mep/</loc>
  <lastmod>2016-10-21T15:08:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59670-which-plan-documents-provider/</loc>
  <lastmod>2017-04-03T22:22:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59669-reasonable-cause-letters/</loc>
  <lastmod>2016-10-18T17:00:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59668-limited-partner-or-other-llc-member/</loc>
  <lastmod>2016-10-19T16:34:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59667-dfvcp-penalty-calculator/</loc>
  <lastmod>2016-10-18T16:25:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59666-excess-annual-addition-5330/</loc>
  <lastmod>2016-10-20T14:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59665-mortgage-company-requesting-plan-doc/</loc>
  <lastmod>2016-10-18T14:39:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59664-entry-date-for-employee-with-service-recognized-from-another-employer/</loc>
  <lastmod>2016-10-18T19:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59663-2017-limits/</loc>
  <lastmod>2016-10-17T20:25:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59662-316-plan-administrator-2-signatures-needed-on-5500/</loc>
  <lastmod>2016-10-19T13:16:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59661-new-company-starts-plan/</loc>
  <lastmod>2016-10-18T16:51:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59660-can-an-employee-terminate-457b-without-first-quitting-my-job/</loc>
  <lastmod>2016-10-18T13:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59659-small-form-5500-filed-without-audit-later-amending-as-a-large-form-5500-with-audit/</loc>
  <lastmod>2016-10-26T11:25:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59658-turbo-tax-limiting-401k-contributions-why/</loc>
  <lastmod>2016-10-24T00:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59657-filing-5500-without-audit-report/</loc>
  <lastmod>2017-07-31T23:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59656-can-vacation-time-be-purchased-on-a-pre-tax-basis-outside-of-a-cafeteria-plan/</loc>
  <lastmod>2016-10-15T01:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59655-initial-year-form-5500-audit-report-attaching-it-to-the-next-form-5500/</loc>
  <lastmod>2016-10-15T00:19:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59654-wrong-plan-effective-date-on-form-5500/</loc>
  <lastmod>2016-10-18T18:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59653-404a-5-disclosure-for-past-performance-information-which-date/</loc>
  <lastmod>2016-10-14T17:33:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59652-profit-sharing-contribution-deadline-nonprofit-orgs/</loc>
  <lastmod>2016-10-17T19:05:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59651-merging-plans-on-two-different-vesting-schedules/</loc>
  <lastmod>2016-10-14T14:41:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59650-457401a-government-plan/</loc>
  <lastmod>2016-10-16T21:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59649-amend-plan-to-change-trustee-retroactively/</loc>
  <lastmod>2016-10-13T20:30:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59648-loan-failure/</loc>
  <lastmod>2016-10-13T19:16:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59647-additional-correction-to-an-adp-test/</loc>
  <lastmod>2016-10-13T14:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59646-statistics-on-participation-in-401k-plans/</loc>
  <lastmod>2016-10-12T21:02:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59645-which-comes-first-401k-deferral-or-medical-insurance-deduct/</loc>
  <lastmod>2016-10-19T21:42:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59644-beneficiary-rights/</loc>
  <lastmod>2016-10-13T16:43:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59643-calendar-year-plan-fiscal-year-taxpayer/</loc>
  <lastmod>2016-10-12T14:37:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59642-brf-testing/</loc>
  <lastmod>2016-10-12T17:26:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59641-any-hurricane-extensions/</loc>
  <lastmod>2016-10-12T13:12:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59640-401k-loan-limitation-after-a-prior-loan-is-paid-off/</loc>
  <lastmod>2018-10-29T17:41:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59639-quarterly-enrollment-period-issue/</loc>
  <lastmod>2016-10-12T13:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59638-one-participant-plan-with-real-estate/</loc>
  <lastmod>2016-10-11T02:56:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59637-how-do-i-find-out-about-my-ex-husbands-401k-account/</loc>
  <lastmod>2016-10-11T12:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59636-401k-with-cash-balance/</loc>
  <lastmod>2016-10-10T19:37:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59635-reporting-late-matching-contributions/</loc>
  <lastmod>2016-10-07T20:45:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59634-dol-letters-on-late-contributions/</loc>
  <lastmod>2016-10-24T18:05:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59633-simple-401k-and-simple-ira-controlled-group/</loc>
  <lastmod>2016-10-10T13:18:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59632-sol-for-irs-audit-on-gov-plan/</loc>
  <lastmod>2016-10-07T12:44:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59631-409p-guidance-with-subsidiaries/</loc>
  <lastmod>2016-10-06T22:00:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59630-hurricane-matthew/</loc>
  <lastmod>2016-10-11T18:00:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59629-excess-annual-additions-in-safe-harbor-401k-plan/</loc>
  <lastmod>2016-10-06T16:59:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59628-takeover-plan-has-assets-from-457-tax-exempt/</loc>
  <lastmod>2016-10-06T16:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59627-new-plan-participant-count-for-form-5500/</loc>
  <lastmod>2016-10-06T18:58:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59626-established-a-plan-but-no-assets/</loc>
  <lastmod>2016-10-09T20:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59625-401a4-5-establishing-a-dc-plan-short-plan-year/</loc>
  <lastmod>2016-10-07T20:38:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59624-stock-ownership-for-hce-definition/</loc>
  <lastmod>2016-10-05T21:00:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59623-irs-notice-2015-49-plan-termination/</loc>
  <lastmod>2016-10-08T13:26:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59622-when-is-there-a-%E2%80%9Ctermination%E2%80%9D-of-an-auditor/</loc>
  <lastmod>2016-10-06T14:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59621-many-participants-receiving-0-allocation-no-hces-in-plan/</loc>
  <lastmod>2016-10-05T17:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59620-top-heavy-test-and-after-tax-contributions/</loc>
  <lastmod>2016-10-05T19:05:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59619-autoenrollment-refund/</loc>
  <lastmod>2016-10-05T15:13:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59618-hours-before-participation-dont-count-for-allocation-condition/</loc>
  <lastmod>2016-10-05T16:56:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59617-schedule-r-line-3/</loc>
  <lastmod>2016-10-05T19:24:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59616-safe-harbor-401k-with-immediate-entry-for-deferrals-and-a-1-year-wait-for-3-safe-harbor/</loc>
  <lastmod>2016-10-05T13:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59615-contingent-benefit-violation-how-do-i-correct/</loc>
  <lastmod>2016-10-05T17:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59614-eligibility-for-owner/</loc>
  <lastmod>2016-10-12T13:44:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59613-excluding-compensation-retroactive/</loc>
  <lastmod>2016-10-05T12:11:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59612-corporate-year-different-than-plan-year/</loc>
  <lastmod>2016-10-07T19:23:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59611-terminating-seller-welfare-plans-immediately-prior-to-a-stock-deal/</loc>
  <lastmod>2016-10-04T17:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59610-part-time-employee-moving-to-full-time-status-initial-measurement-period/</loc>
  <lastmod>2016-10-04T20:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59609-affiliated-service-group-controlled-group/</loc>
  <lastmod>2016-10-05T16:38:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59608-college-student-exclusion-being-challengeed-by-irs-auditor-due-to-summer-employment/</loc>
  <lastmod>2016-10-05T17:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59607-tpa-distribution-fee/</loc>
  <lastmod>2016-10-04T03:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59606-aba-self-funded-plans-under-section-1557/</loc>
  <lastmod>2016-10-03T19:55:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59605-eligible-for-5500ez/</loc>
  <lastmod>2016-10-03T18:04:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59604-8955-ssa-for-less-than-cash-out-benefit/</loc>
  <lastmod>2016-10-07T14:33:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59603-delinquent-5500-ez-paper-or-e-file/</loc>
  <lastmod>2016-10-03T17:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59602-retroactive-amendment-adding-participating-employer/</loc>
  <lastmod>2016-10-03T14:31:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59601-first-pay-date-after-plan-entry/</loc>
  <lastmod>2016-10-02T11:05:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59600-best-practices/</loc>
  <lastmod>2016-10-01T01:55:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59599-sensitivity-analysis-of-pension-plan-liability/</loc>
  <lastmod>2016-10-03T18:55:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59598-minimum-gateway-clarification-the-13-test/</loc>
  <lastmod>2016-10-04T13:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59597-effective-date-of-new-plan/</loc>
  <lastmod>2016-10-03T08:12:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59596-sample-letter-10-year-certain-only-coming-to-an-end/</loc>
  <lastmod>2016-10-06T17:32:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59595-qdro-filed-with-divorce/</loc>
  <lastmod>2016-12-30T18:55:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59594-sep-contribution-and-401k-match/</loc>
  <lastmod>2016-10-03T15:17:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59593-small-plan-with-short-plan-year-starts-making-deposits-late/</loc>
  <lastmod>2016-09-30T20:52:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59592-new-rev-proc-on-epcrs/</loc>
  <lastmod>2016-10-01T16:27:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59591-controlled-group-quirk/</loc>
  <lastmod>2016-10-07T15:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59590-participating-employer-failure-to-sign-adoption-agreement/</loc>
  <lastmod>2016-09-29T20:41:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59589-participant-loan-refinancing-during-cure-period/</loc>
  <lastmod>2016-09-30T13:03:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59588-hras-and-medicare/</loc>
  <lastmod>2016-10-03T14:07:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59587-sec-415-avg-pay-limit-and-delayed-retirement/</loc>
  <lastmod>2020-02-08T01:36:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59586-safe-harbor-matching-plan-with-discretionary-contributions/</loc>
  <lastmod>2016-10-06T23:19:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59585-control-group/</loc>
  <lastmod>2016-10-04T18:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59584-alternative-methods-for-determining-fees-in-lieu-of-revenue-sharing/</loc>
  <lastmod>2016-09-28T18:04:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59583-409p-testing-and-related-entities/</loc>
  <lastmod>2016-09-27T22:14:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59582-statute-of-limitations-on-plan-audits/</loc>
  <lastmod>2016-09-28T16:11:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59581-simple-and-controlled-group/</loc>
  <lastmod>2016-09-29T13:13:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59580-excess-deferrals/</loc>
  <lastmod>2016-09-29T11:15:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59579-creditor-protection-ira-vs-401k/</loc>
  <lastmod>2016-09-27T20:25:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59578-loan-rollover-into-plan-not-allowing-loans/</loc>
  <lastmod>2016-09-28T19:56:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59577-completely-retired-requirement/</loc>
  <lastmod>2016-09-28T19:08:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59576-top-heavy-sep-contribution-eligibility-requirements/</loc>
  <lastmod>2016-09-27T19:30:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59575-403b-non-erisa-plan-termination/</loc>
  <lastmod>2016-09-27T15:16:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59574-direct-distribution-changed-to-rollover/</loc>
  <lastmod>2016-09-28T18:21:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59572-401k-plan-for-controlled-group/</loc>
  <lastmod>2016-09-23T20:18:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59571-massmutualhartford-download-with-a-qaca-match/</loc>
  <lastmod>2016-09-26T12:15:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59570-establishing-a-403b-deadline/</loc>
  <lastmod>2016-09-23T21:41:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59569-entry-date/</loc>
  <lastmod>2016-09-30T04:33:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59568-entry-date/</loc>
  <lastmod>2016-09-23T13:09:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59567-hardship-withdrawal-for-health-insurance-premium/</loc>
  <lastmod>2016-09-26T22:13:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59566-auto-enrollment-to-roth-401k/</loc>
  <lastmod>2016-10-05T16:46:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59565-hardship-distribution-and-limit-on-tax-withholding/</loc>
  <lastmod>2016-09-23T11:17:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59564-amending-5500s-from-2011-thru-2015/</loc>
  <lastmod>2016-09-23T18:30:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59563-divorce-account-frozen/</loc>
  <lastmod>2016-09-23T20:08:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59562-first-990/</loc>
  <lastmod>2016-09-22T15:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59561-no-matching-on-roth/</loc>
  <lastmod>2016-09-22T21:44:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59560-prohibited-transaction-plan-invests-in-llc-which-leases-property-to-ees/</loc>
  <lastmod>2016-09-21T19:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59559-retrospective-deferrals/</loc>
  <lastmod>2016-09-22T15:14:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59558-subsidiary-as-lender-to-esop/</loc>
  <lastmod>2016-09-22T21:49:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59557-vesting-service-crediting-change-from-all-years-of-service-to-effective-date-of-paln/</loc>
  <lastmod>2016-09-23T17:14:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59556-automatic-rollovers/</loc>
  <lastmod>2016-09-21T21:11:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59555-converting-a-traditional-defined-benefit-plan-to-a-cash-balance-plan/</loc>
  <lastmod>2016-09-21T18:10:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59554-make-up-under-rev-proc-2015-28/</loc>
  <lastmod>2016-09-21T21:49:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59553-loan-re-payments-made-by-company-not-participant/</loc>
  <lastmod>2016-09-22T19:47:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59552-prohibited-transaction-correction/</loc>
  <lastmod>2016-09-20T21:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59551-plan-but-no-employer/</loc>
  <lastmod>2016-09-22T17:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59550-death-after-signing-form-but-before-processing/</loc>
  <lastmod>2016-09-22T22:07:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59549-100-deferral/</loc>
  <lastmod>2016-09-20T18:39:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59548-erisa-benefit/</loc>
  <lastmod>2016-09-20T01:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59547-union-and-non-union-plan/</loc>
  <lastmod>2016-09-20T13:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59546-can-i-set-a-minimum-7-limit-on-deferrals/</loc>
  <lastmod>2016-09-22T19:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59545-deferrals-when-you-hit-compensation-limit/</loc>
  <lastmod>2016-09-20T11:11:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59544-ira-decedent-named-his-living-trust-as-his-beneficiary/</loc>
  <lastmod>2016-09-20T20:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59543-investment-policy-statement/</loc>
  <lastmod>2016-09-19T19:54:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59542-non-erisa-vs-erisa-form-5500/</loc>
  <lastmod>2017-12-12T21:56:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59541-qaca-can-we-do-50-up-to-7-match/</loc>
  <lastmod>2016-10-03T17:06:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59540-deferrals-and-a-new-payroll-provider/</loc>
  <lastmod>2016-09-19T14:52:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59539-audit-report-required-for-health-plan-with-participant-contributions/</loc>
  <lastmod>2018-05-30T01:52:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59538-safe-harbor-plan-and-employee-after-tax-contributions/</loc>
  <lastmod>2018-09-16T19:24:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59537-llc-retained-earnings-and-401k-plans/</loc>
  <lastmod>2016-09-24T11:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59536-contribution-deadline/</loc>
  <lastmod>2016-09-16T20:32:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59535-hatfa-segment-rates/</loc>
  <lastmod>2016-09-16T19:52:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59534-stale-uncashed-checks-after-plan-termination-what-to-do-with-them/</loc>
  <lastmod>2016-09-22T21:46:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59533-srof/</loc>
  <lastmod>2016-10-05T22:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59532-new-limits/</loc>
  <lastmod>2016-10-27T16:41:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59531-receivable-contribution/</loc>
  <lastmod>2016-09-16T20:52:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59530-missing-information-for-5500/</loc>
  <lastmod>2016-09-16T15:52:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59529-adp-test-failure/</loc>
  <lastmod>2016-09-19T04:44:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59528-negative-electionauto-enrollment-amendment/</loc>
  <lastmod>2016-09-16T15:47:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59527-missed-matching-due-to-calculation-by-payroll-period-vs-annual/</loc>
  <lastmod>2016-09-29T19:19:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59526-student-employee-exclusion/</loc>
  <lastmod>2016-09-15T18:16:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59525-large-organiztion-indiv-trustee-vs-directed-corptrustee/</loc>
  <lastmod>2016-09-15T17:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59524-deceased-moms-401k-no-will/</loc>
  <lastmod>2016-09-16T23:14:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59523-amend-eligibilitywhat-happens-to-those-who-no-longer-meet-the-requirement/</loc>
  <lastmod>2016-09-14T23:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59522-vfcp-filing-for-late-deposts/</loc>
  <lastmod>2016-09-14T23:08:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59521-testing-an-early-retirement-window-for-a-frozen-plan/</loc>
  <lastmod>2016-10-04T20:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59520-safe-harbor-401k-senior-moment/</loc>
  <lastmod>2016-09-19T07:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59519-cb-offset/</loc>
  <lastmod>2016-09-14T19:00:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59518-403b-plan-document/</loc>
  <lastmod>2017-08-14T18:08:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59517-eaca-former-employee-and-the-10-additional-tax/</loc>
  <lastmod>2016-09-13T15:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59515-paying-20-withholding-on-a-distribution/</loc>
  <lastmod>2016-09-16T16:55:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59514-merging-plan-but-noted-as-terminating-on-plan-audit/</loc>
  <lastmod>2016-09-13T14:45:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59513-fica-alternative-plan-and-reduction-in-social-security-benefits/</loc>
  <lastmod>2016-09-12T18:23:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59512-414s-comp-ratio-test/</loc>
  <lastmod>2016-09-12T17:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59511-reimbursing-fees-for-switching-to-new-investments/</loc>
  <lastmod>2016-09-14T16:40:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59510-contributions-by-owner-to-sep-ira-or-simple-ira-after-70-12/</loc>
  <lastmod>2016-09-12T15:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59509-existing-psp-rules-and-regulations-with-sister-companies/</loc>
  <lastmod>2016-09-09T20:09:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59508-rollover-into-401k/</loc>
  <lastmod>2016-09-09T20:34:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59507-sep-calendar-year-overlaps-fiscal-year-of-new-plan/</loc>
  <lastmod>2016-09-08T19:18:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59506-blackout-notice/</loc>
  <lastmod>2016-09-08T18:31:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59505-post-severance-comp-taking-a-poll/</loc>
  <lastmod>2016-09-08T16:26:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59504-us-citizens-works-for-chilean-sub-of-us-parent-parent-wants-to-provide-self-insured-medical-coverage/</loc>
  <lastmod>2016-09-08T18:39:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59503-safe-harbor-plan-termination/</loc>
  <lastmod>2016-09-08T15:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59502-voting-rights-for-an-esop-restructuring/</loc>
  <lastmod>2016-09-08T16:56:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59501-25-cap-on-employer-contributions/</loc>
  <lastmod>2016-09-07T20:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59500-maximizing-catch-up/</loc>
  <lastmod>2016-09-09T22:53:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59499-us-citizens-working-for-chilean-sub-of-us-parent-us-plan-coverage-options/</loc>
  <lastmod>2016-09-08T14:48:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59498-correction-on-deferral-from-ineligible-comp/</loc>
  <lastmod>2016-09-07T19:38:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59497-nhc-employees-given-too-much-match/</loc>
  <lastmod>2016-09-07T17:50:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59496-terminating-one-person-non-pbgc-db-plan/</loc>
  <lastmod>2016-09-08T14:41:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59495-merging-welfare-plans/</loc>
  <lastmod>2016-09-07T14:35:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59494-roth-deferrals-mid-year-should-participants-submit-updated-deferral-agreements/</loc>
  <lastmod>2016-09-06T19:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59493-sar-required-for-fully-insured-health-insurance-plan/</loc>
  <lastmod>2016-09-06T19:01:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59492-acp-refund-correction/</loc>
  <lastmod>2016-09-06T19:11:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59491-reimbursing-mistaken-fees-of-a-fund-company/</loc>
  <lastmod>2016-09-08T15:39:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59490-audit-cap-calculation-of-maximum-payment-amount/</loc>
  <lastmod>2016-09-05T19:19:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59489-retirement-distribution-after-divorce-and-remarriage/</loc>
  <lastmod>2025-05-29T04:43:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59488-no-sep-if-coverage-becomes-unaffordable-mid-year/</loc>
  <lastmod>2016-09-05T15:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59487-family-attribution-question/</loc>
  <lastmod>2016-09-04T14:54:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59486-mandated-mortality-rates-for-2017/</loc>
  <lastmod>2016-09-02T21:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59485-audit-cap-position-paper-and-method-of-calculation/</loc>
  <lastmod>2016-09-02T18:42:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59484-using-the-otherwise-excludable-disaggregation-method-for-adp-testing-for-the-2014-plan-year/</loc>
  <lastmod>2016-09-07T11:58:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59483-acp-refund-correction-method/</loc>
  <lastmod>2016-09-07T16:27:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59482-reimburse-plan-expense-erroneously-charged/</loc>
  <lastmod>2016-09-02T15:54:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59481-rev-proc-2015-28-notice-requirements/</loc>
  <lastmod>2017-02-13T17:52:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59480-safe-harbor-mid-year-amendments/</loc>
  <lastmod>2016-09-01T16:35:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59479-annuity-versus-life-insurance/</loc>
  <lastmod>2016-09-02T21:41:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59478-rehired-employee-and-entry-date/</loc>
  <lastmod>2016-09-01T11:47:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59477-js-outside-us/</loc>
  <lastmod>2016-08-31T00:48:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59476-carryoverrollover-of-hra-to-limited-purpose-fsa/</loc>
  <lastmod>2016-08-31T15:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59475-hardship-withdrawal-from-roth-deferral-account/</loc>
  <lastmod>2016-08-30T23:39:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59474-limit-on-one-to-one-qnec-amounts/</loc>
  <lastmod>2016-09-02T22:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59473-money-purchase-to-profit-sharing-conversion/</loc>
  <lastmod>2016-09-01T17:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59472-epcrs-match-on-missed-derferral-opportunity/</loc>
  <lastmod>2018-05-29T16:55:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59471-epcrs-qnecs-and-adp-testing/</loc>
  <lastmod>2016-08-30T18:11:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59470-profit-share-allocation/</loc>
  <lastmod>2016-08-30T12:29:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59469-ps-plan-top-heavy/</loc>
  <lastmod>2016-09-02T22:58:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59468-cure-period-does-it-apply-to-the-last-payment-of-5-year-loan-term/</loc>
  <lastmod>2016-08-29T17:18:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59467-final-form-5500-question/</loc>
  <lastmod>2016-08-29T17:05:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59466-adp-test-and-hardship-amounts/</loc>
  <lastmod>2016-08-29T18:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59465-awarding-paid-time-off-erisa-and-tax-issues/</loc>
  <lastmod>2016-09-01T14:13:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59464-delayed-qrdo-filing/</loc>
  <lastmod>2019-10-31T18:54:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59463-change-in-distribution-options/</loc>
  <lastmod>2016-08-29T13:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59462-consent-of-spouse/</loc>
  <lastmod>2016-08-30T14:16:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59461-parent-company-has-same-ein-as-subsidiary/</loc>
  <lastmod>2016-08-28T20:23:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59460-correction-by-retroactive-amendment-limitation-to-impacted-employees/</loc>
  <lastmod>2016-08-26T21:07:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59459-ppa-nonamender-how-complete-schedule-2/</loc>
  <lastmod>2016-08-26T16:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59458-max-loan-taken-included-some-ineligible-contributions/</loc>
  <lastmod>2016-08-26T16:34:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59457-plan-loan-repayment-terms/</loc>
  <lastmod>2016-08-26T16:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59456-form-5330/</loc>
  <lastmod>2016-08-26T14:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59455-to-meet-coverage-and-non-discrimination-must-all-provisions-be-the-same/</loc>
  <lastmod>2016-08-26T15:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59454-top-paid-group-question/</loc>
  <lastmod>2016-08-26T05:17:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59453-unravel-key-contributions-back-through-payroll-in-top-heavy-year/</loc>
  <lastmod>2016-09-14T17:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59452-opt-out-cash-option-payment-from-cafeteria-plan-fringe-benefit/</loc>
  <lastmod>2016-08-25T19:36:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59451-canadian-rssp-late-deposit-of-employer-matching/</loc>
  <lastmod>2016-08-25T17:58:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59450-waiver-of-60-day-rollover-requirement/</loc>
  <lastmod>2016-08-25T16:41:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59449-change-of-401k-providers-changed-repayment-principal-reduction-rule/</loc>
  <lastmod>2016-08-30T19:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59448-trust-as-beneficiary/</loc>
  <lastmod>2016-08-25T17:47:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59447-correcting-discrimination-due-to-disparate-waiting-periods/</loc>
  <lastmod>2016-09-05T18:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59446-best-admin-software-for-meps/</loc>
  <lastmod>2016-08-26T19:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59445-management-function-controlled-group/</loc>
  <lastmod>2016-08-26T15:55:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59444-eligibility-2-year-wait/</loc>
  <lastmod>2016-08-24T22:35:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59443-independent-auditor-report/</loc>
  <lastmod>2016-08-26T15:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59442-should-we-amend-5500-or-make-qnec/</loc>
  <lastmod>2016-08-24T19:49:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59441-5330-for-deferrals-with-a-negative-k-1-for-2014/</loc>
  <lastmod>2016-08-24T12:26:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59440-crash-course/</loc>
  <lastmod>2016-08-24T18:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59439-missed-loan-payment/</loc>
  <lastmod>2016-08-24T11:42:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59438-form-5500-code-for-an-onsite-clinic/</loc>
  <lastmod>2016-08-23T18:52:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59437-adp-refunds-based-on-bad-census-data-for-2015/</loc>
  <lastmod>2016-08-26T20:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59436-457b-late-distribution/</loc>
  <lastmod>2017-05-24T09:25:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59435-hoa-ownership/</loc>
  <lastmod>2016-08-23T00:34:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59434-when-to-amend-wrap-plan-that-is-non-specific/</loc>
  <lastmod>2016-08-22T19:36:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59433-eligibility-conditions/</loc>
  <lastmod>2016-08-22T20:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59432-controlled-groupaffiliated-service-group/</loc>
  <lastmod>2016-08-23T12:43:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59431-erisa-403b-plan-general-test-for-coverage/</loc>
  <lastmod>2016-08-23T15:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59430-takeover-plan-with-a-problem/</loc>
  <lastmod>2016-08-22T17:16:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59429-amended-tax-return-for-additl-deductions/</loc>
  <lastmod>2016-08-22T17:24:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59428-force-self-direction-of-investments/</loc>
  <lastmod>2016-08-23T13:03:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59427-i-cant-believe-that-ers-cant-reimburse-ees-for-health-ins-premiums/</loc>
  <lastmod>2016-08-23T20:19:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59426-401a26-if-frozen-for-hces/</loc>
  <lastmod>2016-08-19T19:22:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59425-control-group-question/</loc>
  <lastmod>2016-08-20T05:45:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59424-qdro-cover-letter-to-courtjudge/</loc>
  <lastmod>2016-08-19T18:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59423-cash-balance-plan-vesting-irc-section-411a4a/</loc>
  <lastmod>2017-03-15T20:29:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59422-cash-out-threshold-after-partial-distribution/</loc>
  <lastmod>2016-08-19T13:26:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59421-single-member-llc-taxed-as-sole-prop-w2-or-schedule-c/</loc>
  <lastmod>2016-09-19T17:18:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59420-eligibility-2-year-wait/</loc>
  <lastmod>2016-08-22T12:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59419-plan-compensation-for-self-employed-individual/</loc>
  <lastmod>2016-08-19T15:06:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59418-distributions-double-counted-due-to-tpa-reporting-error/</loc>
  <lastmod>2016-08-25T13:38:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59417-improved-audit-questions/</loc>
  <lastmod>2016-08-19T21:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59416-plan-mergers/</loc>
  <lastmod>2016-08-19T14:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59415-coverting-participant-directed-plan-to-trustee-directed/</loc>
  <lastmod>2016-08-18T14:49:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59414-change-in-control-non-profit/</loc>
  <lastmod>2016-08-21T02:30:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59413-death-benefits/</loc>
  <lastmod>2016-08-18T17:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59412-person-has-no-document/</loc>
  <lastmod>2016-12-29T19:18:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59410-can-you-have-a-1-person-group-plan/</loc>
  <lastmod>2016-08-19T15:45:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59409-vfcp-for-missed-matchlost-earnings/</loc>
  <lastmod>2016-08-17T15:36:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59408-dfvcp-filing-for-pre-1999-years/</loc>
  <lastmod>2016-08-17T19:44:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59407-listing-of-tpas-in-ma-and-nh/</loc>
  <lastmod>2016-08-16T18:07:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59406-sec-4980d-excise-tax-affected-individual/</loc>
  <lastmod>2016-09-16T13:24:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59405-qmacqnec-option-for-incorrect-er-match-failed-testing-vcp-vfcp/</loc>
  <lastmod>2016-08-17T11:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59404-rasd-vs-asd-questions/</loc>
  <lastmod>2016-08-17T20:18:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59403-employer-paying-all-plan-expenses/</loc>
  <lastmod>2016-08-16T16:49:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59402-415-limit-and-allocation-to-spouse-hces/</loc>
  <lastmod>2016-08-16T17:04:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59401-corporate-owned-life-insurance/</loc>
  <lastmod>2016-08-17T20:11:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59400-403b-plan-investments/</loc>
  <lastmod>2016-08-16T19:07:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59399-trust-reports-to-plan-administrators-due-by-certain-day/</loc>
  <lastmod>2016-08-12T21:07:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59398-rehire-entry-date/</loc>
  <lastmod>2016-08-12T17:25:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59397-top-heavy-officer-status/</loc>
  <lastmod>2016-08-11T21:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59396-effect-of-annulment-on-joint-survivor-annuity/</loc>
  <lastmod>2016-08-15T17:21:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59395-lump-sum-buyout/</loc>
  <lastmod>2016-08-15T11:53:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59394-srof-until-sale-of-sister-corporation/</loc>
  <lastmod>2016-08-11T16:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59393-skipped-as-opposed-to-missed-deferrals/</loc>
  <lastmod>2016-09-30T13:44:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59392-hardship-grossing-up-questions/</loc>
  <lastmod>2016-08-12T23:00:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59391-401k-loan-deemed-distribution-date/</loc>
  <lastmod>2016-08-18T15:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59390-amount-involved-in-late-contributions-for-5330/</loc>
  <lastmod>2016-08-11T13:45:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59389-sponsoring-er-sold-adopting-er-no-longer-part-of-control-group/</loc>
  <lastmod>2016-08-11T15:19:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59388-inservice-distribution/</loc>
  <lastmod>2016-08-10T22:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59387-cash-balance-fully-insured-plan-rules/</loc>
  <lastmod>2016-08-17T20:22:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59386-employer-as-trustee/</loc>
  <lastmod>2016-08-11T17:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59385-plan-year-vs-fiscal-year/</loc>
  <lastmod>2016-08-12T21:09:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59384-safe-harbor-match-nec-to-a-group-of-nhce-3-sh-nec-a-group-of-hce-excluded-cross-test-th-exemption/</loc>
  <lastmod>2016-08-11T13:43:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59383-funeral-home-as-designated-beneficiary/</loc>
  <lastmod>2021-02-17T01:00:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59382-5500-line-8-3h-even-if-other-entity-doesnt-adopt-the-plan/</loc>
  <lastmod>2016-08-10T04:07:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59381-collective-bargained-plan-and-adp-refund/</loc>
  <lastmod>2016-08-11T13:44:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59380-loan-policy-not-followed/</loc>
  <lastmod>2016-08-10T21:48:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59379-year-end-census-data/</loc>
  <lastmod>2016-08-10T18:44:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59378-form-5558s-returned-from-irs/</loc>
  <lastmod>2016-08-09T20:19:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59377-tefra-factor-used-to-calculate-required-minimum-death-benefit/</loc>
  <lastmod>2016-08-09T17:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59376-vfcp-notice-to-interested-persons/</loc>
  <lastmod>2016-08-09T17:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59375-dealing-with-returned-mail/</loc>
  <lastmod>2016-08-10T16:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59374-loan-offset-timing/</loc>
  <lastmod>2016-08-08T22:28:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59373-are-loan-offsets-mandatory/</loc>
  <lastmod>2016-08-09T16:19:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59372-catch-up-order-excess-annual-addition/</loc>
  <lastmod>2017-01-26T18:49:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59370-cash-balance-off-set-plan-participant-count/</loc>
  <lastmod>2016-08-08T17:42:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59369-since-theres-apparently-nothing-else-to-discuss-today/</loc>
  <lastmod>2016-09-09T21:25:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59368-new-plan-terminated-employees/</loc>
  <lastmod>2016-08-05T23:21:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59367-loan-to-disqualified-person-violation-of-code-72p/</loc>
  <lastmod>2016-08-05T21:10:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59366-correction-for-failure-to-implement-roth-deferral-election-correctly/</loc>
  <lastmod>2016-08-05T20:31:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59365-will-5500-filing-make-a-church-plan-subject-to-erisa/</loc>
  <lastmod>2016-08-05T19:04:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59364-too-much-contribution-made-in-2013-to-1-participant-ps-plan/</loc>
  <lastmod>2016-08-19T12:08:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59363-late-first-year-pbgc-filing/</loc>
  <lastmod>2016-08-05T17:49:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59362-withholding-requirement-on-lump-sum-distribution-to-estate/</loc>
  <lastmod>2016-08-04T19:41:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59361-youngest-age-of-eligibility/</loc>
  <lastmod>2016-08-04T17:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59360-rmd-to-surviving-spouse-after-rbd/</loc>
  <lastmod>2016-08-04T02:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59359-mp-plans-control-group-effect-of-compliance-on-each-other/</loc>
  <lastmod>2016-08-03T20:09:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59358-rollover-to-ira-fbo-trust/</loc>
  <lastmod>2016-08-04T18:48:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59357-excess-402g-limit-10-penalty-tax/</loc>
  <lastmod>2016-08-03T17:14:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59356-loan-correction-how-to-correct-2nd-loan-if-paid-mistakenly/</loc>
  <lastmod>2016-08-03T09:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59355-grandfathered-401k-hardship-withdrawals/</loc>
  <lastmod>2016-08-03T06:05:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59354-preventing-402g1-failure/</loc>
  <lastmod>2016-08-02T22:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59353-termination-of-an-esop-valuation-of-shares-in-the-esop-how-this-should-be-determined/</loc>
  <lastmod>2020-09-21T21:09:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59352-husband-and-wife-ira-rollovers/</loc>
  <lastmod>2016-08-02T22:27:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59351-db-qdro-allocation/</loc>
  <lastmod>2016-08-21T12:10:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59350-insurance-in-terminating-mpp-plan/</loc>
  <lastmod>2016-08-03T00:54:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59349-doctors-catchup-contribution-for-2015/</loc>
  <lastmod>2016-08-02T16:28:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59348-losses-due-to-incorrect-investment-mapping/</loc>
  <lastmod>2016-12-27T22:16:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59347-how-do-you-define-receipt-of-a-dro/</loc>
  <lastmod>2016-08-01T17:40:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59346-welfare-plan-5500-should-not-have-been-filed-can-it-be-taken-back/</loc>
  <lastmod>2016-07-29T21:48:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59345-possible-report-for-5500-use/</loc>
  <lastmod>2016-08-02T14:11:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/59344-temporary-health-coverage-for-weekend/</loc>
  <lastmod>2016-08-05T12:24:25+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
