<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/58110-pbgc-opinion-letters/</loc>
  <lastmod>2015-11-01T22:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58109-terminate-safe-harbor-401k-mid-year/</loc>
  <lastmod>2015-11-02T19:08:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58108-5500-welfare-plan-didnt-need-to-be-filed/</loc>
  <lastmod>2015-11-02T19:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58107-is-the-non-disclosurenon-disparagement-agreement-still-valid/</loc>
  <lastmod>2015-12-04T16:36:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58106-esop-and-form-5500-schedule-h/</loc>
  <lastmod>2015-10-30T20:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58105-increased-pbgc-premiums/</loc>
  <lastmod>2015-10-30T20:55:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58104-definitely-determinable-allocation-formula/</loc>
  <lastmod>2015-11-03T21:24:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58103-voluntary-benefits-pre-tax-aca-change/</loc>
  <lastmod>2015-10-30T22:03:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58102-top-heavy-vesting/</loc>
  <lastmod>2015-11-10T20:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58101-funding-and-deductibility/</loc>
  <lastmod>2015-10-29T21:28:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58100-ssa-letter-about-potential-retirement-benefits/</loc>
  <lastmod>2015-10-30T12:03:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58099-amendment-or-resolution/</loc>
  <lastmod>2015-10-29T23:14:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58098-is-it-possible-to-transfer-between-employers-2-plans/</loc>
  <lastmod>2015-11-09T17:20:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58097-plan-fails-to-implement-suspension-following-hardship-withdrawal/</loc>
  <lastmod>2015-10-29T16:11:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58096-plan-issues-loan-to-participant-who-terminated-employment/</loc>
  <lastmod>2015-10-29T17:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58095-missed-match/</loc>
  <lastmod>2015-10-29T15:02:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58094-source-excluded-from-loan/</loc>
  <lastmod>2015-10-29T16:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58091-employer-discretion-over-form-of-benefit/</loc>
  <lastmod>2015-10-30T03:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58090-unfreeze-412e3-plan/</loc>
  <lastmod>2015-10-28T18:58:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58089-mortality-table-for-terminating-cash-balance-plan/</loc>
  <lastmod>2015-10-28T17:54:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58088-missed-rmds-irs-waiver-of-penalties/</loc>
  <lastmod>2015-11-04T16:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58087-solo-401k-did-not-file-5500-ez-has-anyone-tried-a-letter-lately/</loc>
  <lastmod>2015-10-28T17:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58086-proposed-budget-increases-pbgc-premiums/</loc>
  <lastmod>2015-10-29T17:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58085-eligibility-for-two-plan-general-testing/</loc>
  <lastmod>2015-10-29T16:17:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58084-deferred-compensation-and-eligibility-for-ps-allocation/</loc>
  <lastmod>2015-11-02T21:54:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58083-safe-harbor-match-in-aa/</loc>
  <lastmod>2015-10-29T13:47:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58082-are-assistants-working-29-hours-full-time-employees/</loc>
  <lastmod>2015-10-28T19:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58081-am-i-a-partner/</loc>
  <lastmod>2015-10-27T18:59:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58080-safe-harbor-question/</loc>
  <lastmod>2015-10-27T17:26:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58079-imputed-disparity-in-a-cross-tested-plan-where-all-hces-earn-fica/</loc>
  <lastmod>2015-10-27T17:22:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58078-lump-sum-factor-for-participants-at-415-limit/</loc>
  <lastmod>2015-10-27T19:42:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58077-multiple-plan-years/</loc>
  <lastmod>2015-10-27T06:47:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58076-do-i-need-to-change-nra/</loc>
  <lastmod>2015-10-27T03:19:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58075-prohibited-transactions-excise-tax-form-5330/</loc>
  <lastmod>2015-10-26T20:53:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58074-force-out-protocollost-participants/</loc>
  <lastmod>2015-10-26T19:07:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58073-rmds-in-terminated-plan/</loc>
  <lastmod>2015-11-03T15:28:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58072-coverage-testing-for-plan-changing-from-related-employers-to-mep/</loc>
  <lastmod>2015-10-26T18:18:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58071-pbgc-requesting-extra-information-with-form-501/</loc>
  <lastmod>2015-10-29T17:41:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58070-excess-contribution-to-ira-due-to-testing-failure/</loc>
  <lastmod>2015-10-26T17:30:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58069-peo-vs-leased-employees/</loc>
  <lastmod>2015-10-26T22:12:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58068-403b-delayed-plan-termination/</loc>
  <lastmod>2015-10-26T13:26:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58067-eligibility-for-employer-contribution/</loc>
  <lastmod>2015-10-25T03:40:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58066-tpa-specializing-in-plans-for-residents-of-puerto-rico/</loc>
  <lastmod>2015-10-23T20:37:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58065-missed-deferral-opportunity-and-402g-limit-and-general-testing/</loc>
  <lastmod>2015-10-23T19:07:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58064-question-of-post-distribution-certification/</loc>
  <lastmod>2015-10-23T17:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58063-eaca-have-to-be-in-effect-for-a-full-12-month-plan-year/</loc>
  <lastmod>2015-10-23T15:07:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58062-transferpurchase-of-service-credits-between-governmental-plans/</loc>
  <lastmod>2015-10-26T13:02:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58061-llc-s-corp-owner-with-employees-looking-for-401k-options/</loc>
  <lastmod>2015-10-25T11:14:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58060-prohibited-transactions/</loc>
  <lastmod>2015-10-23T01:54:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58059-restriction-on-accelerated-distributions/</loc>
  <lastmod>2015-10-22T22:19:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58058-new-plan-for-a-72-years-old-self-employed-max-contr-rmd/</loc>
  <lastmod>2015-10-26T15:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58057-sh-match-plan-failing-414s/</loc>
  <lastmod>2015-10-23T18:11:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58056-missed-catch-up-contribution-rev-proc-2015-28/</loc>
  <lastmod>2015-10-22T12:37:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58055-erpa-cycles/</loc>
  <lastmod>2015-10-23T17:32:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58054-vcp-fee-paid-from-plan-assets/</loc>
  <lastmod>2015-10-22T16:54:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58053-unrelated-participating-employer-no-participation-agreement/</loc>
  <lastmod>2015-10-22T19:43:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58052-very-confusing-item-on-form-5307/</loc>
  <lastmod>2016-04-14T13:02:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58051-new-small-sh-401k-effective-date-6115-no-deferrals-until-too-late/</loc>
  <lastmod>2015-10-22T16:15:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58050-is-employee-who-pays-after-tax-premiums-for-on-site-medical-clinic-providing-substantial-coverage-in-nature-of-medical-care-an-eligible-employee/</loc>
  <lastmod>2015-10-22T20:18:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58049-2016-irs-benefits-contributions-limits-announced/</loc>
  <lastmod>2016-08-05T02:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58048-returning-deferrals-how-to-calc-earnings/</loc>
  <lastmod>2015-10-28T12:24:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58047-excluding-lprsvisa-holders-from-401k-plan-eligibility/</loc>
  <lastmod>2015-10-21T21:20:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58046-roth-deferrals-but-no-provisions-in-plan/</loc>
  <lastmod>2015-10-21T22:08:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58045-veba-update/</loc>
  <lastmod>2015-10-21T16:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58044-5500-small-plan-audit-due-to-plan-merger/</loc>
  <lastmod>2015-10-21T16:53:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58043-affliiated-service-group-question/</loc>
  <lastmod>2015-10-21T16:36:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58042-missed-enrollment-of-rehired-participant-in-sh401k/</loc>
  <lastmod>2015-10-21T15:33:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58041-master-trust-final-5500-filing/</loc>
  <lastmod>2015-10-22T12:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58040-what-do-you-disclose-to-participants-about-an-investment-adviser/</loc>
  <lastmod>2015-10-21T17:24:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58039-non-profit-interested-in-401k-plan/</loc>
  <lastmod>2015-10-21T15:52:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58038-off-calendar-compensation-to-use/</loc>
  <lastmod>2015-10-21T11:35:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58037-blackout-notice-and-enrollment/</loc>
  <lastmod>2015-10-21T14:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58036-roth-distributions-out-of-the-country/</loc>
  <lastmod>2015-10-20T20:11:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58035-controlled-group-with-non-profit/</loc>
  <lastmod>2015-10-20T16:28:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58034-qualified-vs-non-qualified-stock-options-for-self-employed/</loc>
  <lastmod>2015-10-20T15:34:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58033-vcp-alternatives-to-appendix-a-or-b-corrections-for-adpacp-failures/</loc>
  <lastmod>2015-10-21T11:03:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58032-recommendationscomments-for-plan-document-services/</loc>
  <lastmod>2015-10-20T16:04:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58031-rollover-distribution-check-lost/</loc>
  <lastmod>2015-10-20T20:00:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58030-does-a-first-year-plan-with-200-participants-need-an-audit/</loc>
  <lastmod>2015-10-19T20:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58029-participant-loan-for-home-construction/</loc>
  <lastmod>2015-10-20T12:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58028-an-integrated-plan-irc-401l-wants-to-add-discretionary-cross-tested-contribution-source/</loc>
  <lastmod>2015-10-19T19:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58027-investment-mistakeadditional-assets-after-part-made-whole/</loc>
  <lastmod>2015-10-19T18:41:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58026-unused-vacation-pay/</loc>
  <lastmod>2015-10-20T17:29:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58025-reduce-benefit-for-prior-lump-sum/</loc>
  <lastmod>2015-11-02T22:46:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58024-payout-to-substantial-owner-in-defined-benefit-plan/</loc>
  <lastmod>2015-10-19T16:14:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58023-asppa-qa-question-2014-anyone-hear-the-discussion/</loc>
  <lastmod>2015-10-27T20:20:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58022-credit-service-prior-to-date-of-incorporation/</loc>
  <lastmod>2015-11-04T17:45:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58021-another-reason-to-hate-simple-401k/</loc>
  <lastmod>2015-10-19T11:54:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58020-can-us-citizen-residing-abroad-serve-as-trustee-of-own-solo-401k/</loc>
  <lastmod>2015-10-18T21:28:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58019-rmds-nonowner-and-still-employed/</loc>
  <lastmod>2015-10-16T19:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58018-divorced-in-1991-with-no-qdro-but-12-pension-to-exwife/</loc>
  <lastmod>2015-10-19T14:01:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58017-age-70-12/</loc>
  <lastmod>2015-10-15T17:35:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58016-first-filing-for-form-5500/</loc>
  <lastmod>2015-10-15T18:38:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58015-next-year-plan-limits/</loc>
  <lastmod>2015-10-21T18:28:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58014-conversion-of-limited-purpose-fsa-carryover-amounts-to-general-purpose-fsa/</loc>
  <lastmod>2017-12-29T14:34:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58013-409a-change-in-payment-formula/</loc>
  <lastmod>2015-10-15T14:01:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58012-life-insurance-in-a-457b-eligibile-plan-tax-exempt/</loc>
  <lastmod>2015-10-16T18:06:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58011-correcting-inaccurate-5500/</loc>
  <lastmod>2015-10-15T12:22:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58010-expenses-for-real-estate/</loc>
  <lastmod>2015-10-14T21:32:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58009-participant-moves-from-non-owner-to-owner-late-in-year/</loc>
  <lastmod>2015-10-15T15:14:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58008-80-120-rule/</loc>
  <lastmod>2020-02-19T19:36:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58007-100-deferral-limited-to-90-by-payroll-provider/</loc>
  <lastmod>2015-10-15T17:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58006-permissible-payment-event/</loc>
  <lastmod>2015-12-17T14:57:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58005-can-an-erisa-plan-become-non-erisa/</loc>
  <lastmod>2015-10-15T11:55:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58004-church-plan/</loc>
  <lastmod>2015-10-14T16:05:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58003-tiered-match/</loc>
  <lastmod>2015-10-14T15:15:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58002-5500-deadline-humor/</loc>
  <lastmod>2015-10-25T03:59:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58001-suspension-for-how-long/</loc>
  <lastmod>2015-10-22T18:34:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/58000-safe-harbor-only-plan-and-union-folks-top-heavy-issue/</loc>
  <lastmod>2015-11-04T18:35:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57999-controll-group-question/</loc>
  <lastmod>2015-10-15T16:07:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57998-415-limit-question/</loc>
  <lastmod>2017-04-19T13:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57997-first-unread-message/</loc>
  <lastmod>2015-10-13T20:53:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57996-reit-on-a-5500/</loc>
  <lastmod>2015-10-13T12:03:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57995-no-estate/</loc>
  <lastmod>2015-10-14T17:32:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57994-mississippi-medicaid-provider-457-deferred-compensation-program/</loc>
  <lastmod>2015-10-12T22:01:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57993-lostmissing-participant/</loc>
  <lastmod>2015-10-15T15:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57992-roth-distribution-pro-rata-or-basis-first/</loc>
  <lastmod>2015-10-12T20:13:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57991-frozen-profit-sharing-plan-vesting/</loc>
  <lastmod>2015-10-12T19:22:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57990-forgot-to-file-5500-ez-for-solo-401k-plan/</loc>
  <lastmod>2015-10-28T16:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57989-pension-check-not-cashed-over-30-years-ago/</loc>
  <lastmod>2015-10-13T01:51:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57988-optimized-account-mix-for-max-tax-deferral/</loc>
  <lastmod>2015-10-12T13:37:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57987-removal-of-plan-trustee/</loc>
  <lastmod>2015-10-09T15:54:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57986-alternate-payee-defer-past-participants-commencement/</loc>
  <lastmod>2015-10-15T20:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57985-auditor-reporting-of-corrective-distributions/</loc>
  <lastmod>2015-10-13T14:47:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57984-annuity-purchases-for-retirees/</loc>
  <lastmod>2016-06-01T20:41:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57983-adp-refund-wrong-amount/</loc>
  <lastmod>2015-10-10T14:45:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57982-controlled-group-different-profit-sharing-allocations/</loc>
  <lastmod>2015-10-08T14:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57981-when-can-a-forfeiture-be-recognized/</loc>
  <lastmod>2015-10-08T17:58:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57980-coveragediscrimination-testing-for-profit-sharing-contribution/</loc>
  <lastmod>2015-10-12T12:44:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57979-life-insurance-proceeds-can-this-cash-be-rolled-into-a-401k-plan/</loc>
  <lastmod>2015-10-08T13:23:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57978-401k-overpayment-to-employee-that-left/</loc>
  <lastmod>2015-10-07T23:16:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57977-merger-when-only-one-company-has-a-plan/</loc>
  <lastmod>2015-10-07T15:45:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57976-does-mistake-on-one-sep-account-disqualify-others/</loc>
  <lastmod>2015-10-07T17:28:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57975-employer-matching-contribution-exceeded-plan-terms/</loc>
  <lastmod>2015-10-07T17:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57974-asset-sale-buyer-assumption/</loc>
  <lastmod>2015-10-15T05:43:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57973-compensation-excluding-bonus/</loc>
  <lastmod>2015-10-07T11:03:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57972-annuity-contract-versus-life-insurance/</loc>
  <lastmod>2015-10-09T16:08:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57971-money-purchase-plan-and-1st-5500/</loc>
  <lastmod>2015-10-06T22:21:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57970-2015-4980h-penalty-amounts/</loc>
  <lastmod>2016-03-24T19:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57969-annual-valuation-and-gains/</loc>
  <lastmod>2015-10-06T15:01:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57968-attach-draft-of-auditors-report-to-5500-filing/</loc>
  <lastmod>2015-10-14T11:44:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57967-spd-says-it-is-a-404c-plan-under-erisa-does-this-make-it-an-erisa-plan/</loc>
  <lastmod>2015-10-06T11:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57966-february-plan-termination/</loc>
  <lastmod>2015-10-05T19:44:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57965-instruction-changes-for-2015-5500-ez/</loc>
  <lastmod>2015-10-05T19:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57964-rmd-from-an-ira-multiple-accounts/</loc>
  <lastmod>2015-10-06T14:57:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57963-expansion-of-geographic-locale-of-veba-beyond-single-state/</loc>
  <lastmod>2015-10-21T21:33:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57962-life-insurance-in-a-dc-plan/</loc>
  <lastmod>2015-10-05T19:14:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57961-form-5500-sf-for-ez-plans/</loc>
  <lastmod>2015-10-06T12:36:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57960-8955-ssa-a-rehire/</loc>
  <lastmod>2015-10-05T19:36:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57959-auto-rollover-to-employers-other-plan/</loc>
  <lastmod>2015-10-02T17:02:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57958-signing-bonus-401k/</loc>
  <lastmod>2015-10-02T16:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57957-more-on-excluded-classes/</loc>
  <lastmod>2015-10-02T16:18:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57956-purchasing-service-credits-in-pension-question/</loc>
  <lastmod>2015-12-22T18:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57955-tax-relief-for-storm-victims-form-5500/</loc>
  <lastmod>2015-10-01T20:24:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57954-divorced-parents-no-qdro/</loc>
  <lastmod>2015-10-02T00:18:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57953-when-does-sep-ira-to-401k-roll-over-make-sense/</loc>
  <lastmod>2015-10-03T12:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57952-standalone-hras/</loc>
  <lastmod>2015-10-06T12:59:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57951-missed-aftap-cert-letter-on-two-new-small-eoy-cb-plans/</loc>
  <lastmod>2015-10-01T20:32:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57950-when-was-last-amendment-of-a-sep-or-sarsep-required/</loc>
  <lastmod>2015-10-05T17:52:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57949-pension-buy-in-credited-service/</loc>
  <lastmod>2015-11-09T14:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57948-does-anyone-know-how-switching-between-client-organizations-of-a-common-peo-effects-an-employee/</loc>
  <lastmod>2015-11-21T19:12:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57947-ramification-of-11g-amendment/</loc>
  <lastmod>2015-10-02T17:58:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57946-right-to-privacy/</loc>
  <lastmod>2015-10-01T15:55:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57945-form-5330-late-adp-excess-but-assets-already-distributed/</loc>
  <lastmod>2015-09-30T18:14:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57944-contributing-to-multiple-sep-ira-accounts/</loc>
  <lastmod>2015-09-30T17:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57943-rev-proc-2015-28-affirmative-elections-in-lieu-of-automatic-contribution/</loc>
  <lastmod>2016-06-12T21:27:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57942-safe-harbor-match-suspended-beginning-of-plan-year/</loc>
  <lastmod>2015-10-02T19:46:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57941-wanting-immediate-entry-but-not-for-the-interns/</loc>
  <lastmod>2015-09-30T08:24:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57940-reimbursing-employee-health-insurance-under-a-spouses-group-plan/</loc>
  <lastmod>2015-09-30T23:16:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57939-can-a-safe-harbor-401-plan-change-eligibility-during-the-year/</loc>
  <lastmod>2015-09-29T22:39:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57938-is-interest-because-of-delayed-payment-also-subject-to-415-limit/</loc>
  <lastmod>2015-09-29T14:48:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57937-10941095-who-is-responsible/</loc>
  <lastmod>2015-09-29T20:35:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57935-401k-plan-holds-mortgage-for-owner-residence/</loc>
  <lastmod>2015-10-06T12:41:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57934-new-plan-okay-with-successor-rule/</loc>
  <lastmod>2015-09-28T22:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57933-terminating-plan/</loc>
  <lastmod>2015-09-29T16:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57932-eligibility-based-on-compensation/</loc>
  <lastmod>2015-09-30T23:38:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57931-sh-401k-plan-terminating-jan-or-feb-2016-amend-for-ppa/</loc>
  <lastmod>2015-09-29T12:45:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57930-aca-reporting-for-minimum-premium-arrangements/</loc>
  <lastmod>2015-12-05T20:27:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57929-457f-defined-benefit/</loc>
  <lastmod>2015-09-28T06:05:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57928-drafting-error-safe-harbor-401k/</loc>
  <lastmod>2015-09-29T18:05:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57927-in-service-distribution-made-but-not-allowed-to-participantfiduciary/</loc>
  <lastmod>2015-09-29T18:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57926-new-mexico-vaccine-purchasing-fund-erisa-preemption/</loc>
  <lastmod>2015-09-25T20:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57925-plan-sponsoraudit/</loc>
  <lastmod>2015-09-28T20:48:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57924-how-many-continuing-professional-education-hours-are-required-of-you/</loc>
  <lastmod>2015-11-04T20:43:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57923-s-corp/</loc>
  <lastmod>2015-09-29T12:54:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57922-questions-about-maximizing-403b-deferrals/</loc>
  <lastmod>2015-10-02T02:21:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57921-discretionary-match-in-safe-harbor-401k-plan/</loc>
  <lastmod>2015-09-25T17:23:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57920-adpacp-failures-excess-refunds-to-hces/</loc>
  <lastmod>2015-09-24T19:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57919-excluding-employees-safe-harbor/</loc>
  <lastmod>2015-09-24T17:39:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57918-mortality-table-for-calculations-which-one/</loc>
  <lastmod>2015-09-25T11:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57917-should-a-non-erisa-and-non-eaca-automatic-contribution-arrangement-send-annual-notices/</loc>
  <lastmod>2015-09-24T16:19:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57916-new-safe-harbor-401k-plan/</loc>
  <lastmod>2015-09-27T16:47:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57915-0-money-purchase-for-rollovers/</loc>
  <lastmod>2015-09-24T16:02:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57914-what-are-maximum-benefit-limits-for-older-ages/</loc>
  <lastmod>2015-09-24T20:17:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57913-mid-year-entry/</loc>
  <lastmod>2015-09-24T16:49:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57912-audit-for-new-plan/</loc>
  <lastmod>2015-09-23T19:11:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57911-new-qaca-formula/</loc>
  <lastmod>2015-10-19T16:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57910-5500-sf-and-insurance/</loc>
  <lastmod>2015-09-24T11:42:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57909-sar-for-one-participant-plans/</loc>
  <lastmod>2015-09-24T19:45:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57908-can-a-control-group-maintain-a-401k-and-a-sep-ira/</loc>
  <lastmod>2015-09-23T15:27:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57907-plan-term-and-participant-is-unable-to-consent/</loc>
  <lastmod>2015-09-22T19:05:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57906-contingent-benefit-rule-401k-deferrals-limited-based-on-nqdc-deferrals/</loc>
  <lastmod>2015-09-22T17:34:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57905-can-a-defined-benefit-plan-be-merged-into-a-401k-plan/</loc>
  <lastmod>2015-09-25T17:02:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57904-excess-deferrals-402g-exceeded/</loc>
  <lastmod>2015-09-22T16:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57903-fiscal-plan-year/</loc>
  <lastmod>2015-09-22T16:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57902-big-awesome-recordkeeper-with-a-bad-policy/</loc>
  <lastmod>2015-09-25T17:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57901-cash-balance-vs-defined-benefit/</loc>
  <lastmod>2015-10-05T20:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57899-prevailing-wage-withdrawals/</loc>
  <lastmod>2015-09-22T15:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57897-wrap-document-with-401k/</loc>
  <lastmod>2015-09-23T15:23:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57896-402g-exceeded-gainloss/</loc>
  <lastmod>2015-09-21T19:54:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57895-100-esop-owned-s-corp-can-esop-buy-additional-stock/</loc>
  <lastmod>2015-10-30T13:53:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57894-split-dollar-vs-bonusing-shares-for-succession-plan/</loc>
  <lastmod>2015-09-21T14:03:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57893-missed-match-on-lost-salary-deferral-opportunity/</loc>
  <lastmod>2015-10-05T14:45:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57892-top-20-election-employees-who-have-irrevocably-waived/</loc>
  <lastmod>2015-09-22T11:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57891-non-safe-harbor-definition-of-compensation-applies-on-to-ps/</loc>
  <lastmod>2015-09-21T10:58:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57890-mess-acquired-from-prior-tpa/</loc>
  <lastmod>2015-09-21T16:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57889-ownersolo-contributes-100k-to-db-plan-and-immediately-withdraws-and-pays-taxes-onit/</loc>
  <lastmod>2015-09-21T20:52:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57888-late-gateway-contribution/</loc>
  <lastmod>2015-09-18T19:30:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57887-sep-plan-amendments/</loc>
  <lastmod>2016-02-15T19:50:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57886-bad-information-used-in-testing/</loc>
  <lastmod>2015-09-21T15:38:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57885-lump-sum-window-frozen-plan/</loc>
  <lastmod>2015-09-18T15:26:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57884-is-a-separate-plan-tax-id-number-a-best-practice-regardless-if-assets-are-held-by-an-investment-platformrecorkeeper/</loc>
  <lastmod>2015-09-21T16:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57883-max-deductible-question/</loc>
  <lastmod>2015-09-23T18:49:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57882-missed-deferral-opportunity/</loc>
  <lastmod>2015-09-18T20:01:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57881-participating-employer-sold/</loc>
  <lastmod>2015-09-22T11:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57880-casualty/</loc>
  <lastmod>2015-09-21T11:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57879-discretionary-match-option/</loc>
  <lastmod>2015-09-18T11:09:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57878-adpacp-testing-for-a-controlled-group/</loc>
  <lastmod>2015-09-21T15:39:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57877-key-employee-determination-when-using-predecessor-service/</loc>
  <lastmod>2015-09-23T19:40:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57876-discretionary-match-options/</loc>
  <lastmod>2015-09-17T22:05:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57875-11g-amendment-to-fix-401a26-failure/</loc>
  <lastmod>2015-09-17T21:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57874-contract-workers-or-not-in-403b-plan-or-not/</loc>
  <lastmod>2015-09-20T05:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57873-rmds-for-rolled-over-money-if-still-working/</loc>
  <lastmod>2015-09-18T12:36:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57872-is-there-a-minimum-service-requirement-to-accrue-a-benefit/</loc>
  <lastmod>2015-09-18T11:21:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57871-does-a-qnec-trigger-exemption-from-th-for-sh-plan/</loc>
  <lastmod>2015-09-17T15:31:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57870-okay-to-make-distribution-from-a-401k-to-son/</loc>
  <lastmod>2015-09-20T05:21:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57869-fully-insured-retiree-health-veba-spd/</loc>
  <lastmod>2015-09-20T05:54:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57868-does-anyone-understand-irs-answer-to-aba-qa-13-on-409a/</loc>
  <lastmod>2015-09-18T13:47:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57867-ha-ha-ha-plan-now-the-2016-forms-arent-due-until-11152017/</loc>
  <lastmod>2017-03-11T02:21:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57866-indexed-limits-for-next-year/</loc>
  <lastmod>2015-09-17T13:28:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57865-whos-the-employer-derrin-watson-special/</loc>
  <lastmod>2015-09-20T11:32:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57864-safe-harbor-top-heavy-exempt/</loc>
  <lastmod>2015-09-16T11:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57863-fidelity-bonds-dates-retroactive-5500/</loc>
  <lastmod>2015-09-15T19:00:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57862-plan-had-corporate-title-now-a-sole-proprietor/</loc>
  <lastmod>2015-09-16T14:28:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57861-aca-reporting/</loc>
  <lastmod>2015-09-17T18:20:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57860-year-end-deadlines-for-2016/</loc>
  <lastmod>2015-09-16T21:28:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57859-timing-of-contributions-what-if-late/</loc>
  <lastmod>2015-09-15T20:15:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57858-aftap-annuity-purchase/</loc>
  <lastmod>2015-09-16T16:37:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57857-compensation-and-w-2/</loc>
  <lastmod>2015-09-21T16:34:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57856-1563-attribution-spousal-exception/</loc>
  <lastmod>2015-09-14T15:14:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57855-professional-service-agreement-with-501c3-hospital/</loc>
  <lastmod>2015-09-15T12:06:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57854-service-spanning-rule-and-expected-entry-date/</loc>
  <lastmod>2015-09-15T11:56:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57853-payment-to-joint-account/</loc>
  <lastmod>2015-09-13T01:25:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57852-what-consequences-result-from-a-cpas-adverse-opinion-on-a-plans-financial-statements/</loc>
  <lastmod>2015-09-13T22:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57851-determination-of-hce-vs-nhce-category/</loc>
  <lastmod>2015-09-14T11:09:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57850-aggregated-plans-with-exclusions/</loc>
  <lastmod>2015-09-14T11:05:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57849-spin-off-plan-5500-ein/</loc>
  <lastmod>2015-09-11T15:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57848-amending-discretionary-ps-formula/</loc>
  <lastmod>2015-09-11T21:07:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57847-spousal-surcharge/</loc>
  <lastmod>2015-09-20T21:38:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57846-schedule-c-and-negative-direct-fees/</loc>
  <lastmod>2015-09-10T21:02:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57845-husband-wife-vs-pbgc/</loc>
  <lastmod>2015-09-10T19:18:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57844-asset-sale-to-partnership/</loc>
  <lastmod>2015-09-10T14:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57843-new-plan-spy-limits-on-compensatin-and-contributions/</loc>
  <lastmod>2015-09-10T13:18:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57842-loan-repayment-after-deemed-distribution/</loc>
  <lastmod>2015-09-15T11:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57841-extension-denials/</loc>
  <lastmod>2015-09-25T20:37:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57840-age-18-vesting-exception/</loc>
  <lastmod>2015-09-09T19:28:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57839-form-5330/</loc>
  <lastmod>2016-07-08T18:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57838-over-contribution-of-match-correction/</loc>
  <lastmod>2015-09-10T15:36:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57837-k-1-farming-income-as-plan-compensation/</loc>
  <lastmod>2015-09-09T00:41:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57836-can-a-company-modify-their-esop-bylaws-to-avoid-paying-out-esop-distributions-to-employees-who-have-left-the-company-to-work-for-a-direct-competitor/</loc>
  <lastmod>2015-09-12T21:41:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57835-irs-final-430-regs/</loc>
  <lastmod>2015-09-08T19:05:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57834-unforeseeable-emergencies-amendment/</loc>
  <lastmod>2015-09-08T19:36:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57833-k-1-comp-question/</loc>
  <lastmod>2015-09-08T19:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57832-enhanced-qdro-service/</loc>
  <lastmod>2015-09-17T02:20:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57831-403b-irs-preapproved-documents/</loc>
  <lastmod>2015-10-26T01:16:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57830-415-limit-determination-cash-balance-plan-with-old-db-frozen-benefit/</loc>
  <lastmod>2015-09-07T17:29:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57829-age-weighted-profit-sharing-allocation/</loc>
  <lastmod>2015-09-08T20:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57828-internal-actuarial-data-relius/</loc>
  <lastmod>2015-09-08T07:05:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57827-should-a-recordkeeper-or-tpa-try-to-get-an-employer-to-pay-a-past-due-participant-contribution/</loc>
  <lastmod>2015-09-08T15:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57826-cite-prohibiting-2000-hours-of-service-for-benefit-accrual/</loc>
  <lastmod>2015-09-08T22:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57825-enrollment-forms-for-rehire/</loc>
  <lastmod>2015-09-04T19:47:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57824-fee-structure-of-massmutual-tpa-services/</loc>
  <lastmod>2015-09-10T18:14:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57823-new-plan-audit-requirement-for-large-plan-status/</loc>
  <lastmod>2015-09-04T19:40:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57822-depositing-lost-earnings/</loc>
  <lastmod>2015-09-09T16:56:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57821-100-vesting-if-new-source/</loc>
  <lastmod>2015-09-04T00:39:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57820-auto-enrollment-correction-rev-proc-2015-28/</loc>
  <lastmod>2015-09-04T20:45:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57819-schedule-c/</loc>
  <lastmod>2015-09-04T15:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57818-last-day-provision/</loc>
  <lastmod>2015-09-08T13:25:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57817-average-benefit-test-allocations-vs-accruals/</loc>
  <lastmod>2015-09-03T17:42:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57816-tips-on-fixing-a-mistaken-qdro/</loc>
  <lastmod>2015-09-03T17:48:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57815-forfeitures-to-offset-safe-harbor/</loc>
  <lastmod>2015-09-14T12:36:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57814-covering-past-employees/</loc>
  <lastmod>2015-09-03T11:20:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57813-inclusion-of-ineligible-ee-ecprsscp/</loc>
  <lastmod>2015-09-04T20:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57812-allocation-exception-retirement/</loc>
  <lastmod>2015-09-03T14:33:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57811-need-help-in-determining-amount-that-my-ex-gets/</loc>
  <lastmod>2015-09-03T00:34:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57810-spousal-consent-required-when-no-js-exists/</loc>
  <lastmod>2015-09-02T17:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57809-traditional-401k-distribution-to-roth-ira-rules/</loc>
  <lastmod>2015-09-02T13:33:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57808-missing-participant-iras/</loc>
  <lastmod>2015-09-03T12:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57806-acp-correction-after-termination/</loc>
  <lastmod>2015-09-01T19:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57805-excludable-welfare-benefits-under-1414s-1c3/</loc>
  <lastmod>2015-09-01T19:33:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57804-applicable-large-employer-status/</loc>
  <lastmod>2015-09-01T20:23:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57803-special-trustee-responsible-for-contribution-deposits/</loc>
  <lastmod>2015-09-04T12:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57802-is-it-okay-not-to-choose-a-governing-state-law/</loc>
  <lastmod>2015-09-03T04:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57801-new-hsa-installation-with-1-1-medical-expenses-mechanics/</loc>
  <lastmod>2015-09-12T04:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57800-changing-valuation-date-to-boy/</loc>
  <lastmod>2015-09-03T19:23:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57799-schedule-a-and-form-5500-sf-or-5500/</loc>
  <lastmod>2015-08-31T19:54:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57798-notice-for-failure-to-start-elective-deferrals/</loc>
  <lastmod>2015-12-11T22:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57797-late-deposit-question/</loc>
  <lastmod>2015-09-03T13:59:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57795-401k-hardship-evidence/</loc>
  <lastmod>2015-09-01T02:36:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57794-ira-60-day-rollover-short-term-loan/</loc>
  <lastmod>2015-08-31T12:29:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57793-net-pay-vs-gross-pay/</loc>
  <lastmod>2015-08-28T17:29:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57792-roth-401k-in-service/</loc>
  <lastmod>2015-08-28T20:00:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57791-employee-closed-bank-account/</loc>
  <lastmod>2015-09-01T15:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57790-partial-withdrawal/</loc>
  <lastmod>2015-09-08T15:01:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57789-20-tax-withholding-on-distributions/</loc>
  <lastmod>2015-08-28T14:08:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57788-privacy-and-safety-re-401k-loan/</loc>
  <lastmod>2019-07-10T21:52:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57787-401k-rollover-to-spousal-ira/</loc>
  <lastmod>2015-08-28T17:18:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57786-governmental-457-entity-splitting-off/</loc>
  <lastmod>2015-08-28T16:13:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57785-qjsa-most-valuable/</loc>
  <lastmod>2015-08-31T13:18:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57784-allowing-participants-to-choose-between-defined-benefit-and-defined-contribution/</loc>
  <lastmod>2015-08-27T17:47:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57783-draft-2015-5500ez/</loc>
  <lastmod>2015-09-09T11:12:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57782-she-resigned-then-took-fmla/</loc>
  <lastmod>2015-08-27T12:41:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57781-longevity-annuities/</loc>
  <lastmod>2015-08-26T21:53:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57780-term-participants-not-given-the-opportunity-to-elect-benefit-payment-scp/</loc>
  <lastmod>2015-08-27T16:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57779-simple-plan-over-100-employees/</loc>
  <lastmod>2015-08-27T11:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57778-terminated-plancontinuing-employer-how-to-count-participants/</loc>
  <lastmod>2015-08-27T10:06:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57777-establish-second-db-plan-after-first-db-plan-is-terminated/</loc>
  <lastmod>2015-08-26T22:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57776-is-ppa-restatement-required-for-merged-plan/</loc>
  <lastmod>2015-08-26T19:25:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57775-70-12-and-rmd-orgination-presentation/</loc>
  <lastmod>2015-08-28T18:23:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57774-form-5500-non-governmental-plan/</loc>
  <lastmod>2015-08-26T13:35:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57773-life-insurance-and-brfs/</loc>
  <lastmod>2015-08-26T19:21:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57772-rehired-participant-termed-in-2006/</loc>
  <lastmod>2015-08-25T21:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57771-terminating-serp/</loc>
  <lastmod>2015-08-26T13:13:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57770-erisa-404c-disclosures-and-white-label-funds/</loc>
  <lastmod>2015-08-25T22:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57769-is-employer-eligible-to-make-contributions-to-this-plan/</loc>
  <lastmod>2015-08-28T16:06:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57768-what-is-the-extent-of-a-qualified-plans-responsibility-to-pursue-survivors-and-beneficiaries/</loc>
  <lastmod>2015-08-25T20:36:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57767-plan-document-limits-deferrals-to-50-of-compensation/</loc>
  <lastmod>2015-08-25T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57766-retirement-plan-vendor-requesting-information-on-all-employees/</loc>
  <lastmod>2015-08-25T15:57:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57765-onwers-wanting-2-different-plans/</loc>
  <lastmod>2015-08-25T14:36:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57764-odd-match-formula-failing-brf/</loc>
  <lastmod>2015-09-09T16:00:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57763-fee-disclosure-during-a-transition-to-a-new-provider/</loc>
  <lastmod>2015-08-24T20:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57762-per-pay-match-calulation-cap-match/</loc>
  <lastmod>2015-08-25T17:18:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57761-ineligible-employee-for-pension-mandatory-employee-contributions/</loc>
  <lastmod>2015-08-27T13:35:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57760-5500ez-eligibilitymissed-return-notice/</loc>
  <lastmod>2015-08-26T14:02:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57759-deemed-loan-in-401k-plan/</loc>
  <lastmod>2015-08-27T14:01:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57758-mewa-created-as-a-result-of-transaction/</loc>
  <lastmod>2015-08-21T19:32:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57757-terminated-plan-and-recovery-3-years-later/</loc>
  <lastmod>2015-08-24T15:59:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57756-can-church-plans-be-meps/</loc>
  <lastmod>2015-08-24T13:36:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57755-schedule-h-5-transaction-reporting/</loc>
  <lastmod>2015-08-21T05:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57754-welfare-plan-changes-ownership-at-11-how-to-stop-filing/</loc>
  <lastmod>2015-08-25T18:28:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57753-safe-harbor-match-and-top-heavy/</loc>
  <lastmod>2015-08-20T23:56:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57752-adding-safe-harbor-401k-to-profit-sharing-mid-year/</loc>
  <lastmod>2015-08-20T19:41:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57751-affliated-service-group/</loc>
  <lastmod>2015-08-21T12:54:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57750-actuarial-increase-starts-when/</loc>
  <lastmod>2015-08-20T16:50:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57749-financial-advisory-firms-own-401k-plan/</loc>
  <lastmod>2015-08-20T16:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57748-erisa-covered-403b-plan-and-4975/</loc>
  <lastmod>2015-08-20T20:57:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57747-self-employed-with-profit-sharing-plan/</loc>
  <lastmod>2017-10-11T03:49:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57746-simple-ira-and-401k/</loc>
  <lastmod>2015-08-20T00:12:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57745-annuity-plan-under-section-401a/</loc>
  <lastmod>2015-08-21T16:04:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57743-90-day-opt-out-period/</loc>
  <lastmod>2015-08-19T15:04:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57742-maximum-deductible-contribution-for-the-db-plan/</loc>
  <lastmod>2015-08-19T01:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57741-5330-for-excess-contributions/</loc>
  <lastmod>2015-08-18T18:18:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57740-loan-exceeds-the-50000-limit-lookback-rule/</loc>
  <lastmod>2015-09-24T17:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57739-rmd-calculation-and-money-in-limbo-at-end-of-year/</loc>
  <lastmod>2015-08-18T20:44:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57738-loan-default-and-new-loan/</loc>
  <lastmod>2015-08-18T20:00:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57737-company-w2-divisions-passes-410b-wants-separate-plans/</loc>
  <lastmod>2015-08-18T17:47:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57736-mid-year-discretionary-contribution-to-401k-plan/</loc>
  <lastmod>2015-08-19T13:59:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57735-terminating-problem-401k-plan-and-starting-a-new-401k/</loc>
  <lastmod>2015-08-18T16:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57734-roth-deferrals-made-but-not-permitted-in-plan/</loc>
  <lastmod>2015-08-18T16:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57733-fica-alternative-plan/</loc>
  <lastmod>2015-08-18T15:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57732-schedh-and-deferred-audit/</loc>
  <lastmod>2015-08-17T18:55:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57731-introductory-textbook-about-retirement-plans/</loc>
  <lastmod>2015-08-18T17:39:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57730-self-employment-compensation-calculation/</loc>
  <lastmod>2017-01-09T19:20:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57729-investing-in-rental-property/</loc>
  <lastmod>2015-08-17T14:47:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57728-partial-plan-temination-affected-participants/</loc>
  <lastmod>2015-08-17T12:24:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57727-sep-ira-rollover-to-roth-ira-each-yr-solo401k-employee-contributions-allowed/</loc>
  <lastmod>2015-08-24T13:49:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57726-vcp-fee-failure-to-distribute-rmd-for-9-years/</loc>
  <lastmod>2015-08-17T17:01:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57725-can-roth-rollover-be-allowed-in-the-plan-that-doesnt-allow-roth-contributions/</loc>
  <lastmod>2015-08-14T20:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57724-ive-solved-one-of-americas-biggest-health-problems/</loc>
  <lastmod>2015-08-16T18:24:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57723-partnership-deferrals-with-per-pay-match/</loc>
  <lastmod>2015-08-15T01:15:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57722-sep-contribution-after-death-of-sole-proprietor/</loc>
  <lastmod>2015-08-14T16:49:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57721-distribution-of-gold-and-silver/</loc>
  <lastmod>2015-08-14T00:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57720-retroactive-amendment/</loc>
  <lastmod>2015-08-14T15:59:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57719-simple-and-profit-sharing-in-same-year/</loc>
  <lastmod>2015-08-19T16:08:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57718-profit-sharing-plan-for-self-employed-with-employees/</loc>
  <lastmod>2015-08-14T15:36:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57717-dc-plan-benchmarking/</loc>
  <lastmod>2015-08-18T14:11:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57716-loan-payments-after-leave-of-absence/</loc>
  <lastmod>2015-08-13T18:15:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57715-is-gateway-contribution-required-in-this-case/</loc>
  <lastmod>2015-08-13T19:08:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57714-non-erisa-403b-concludes-it-is-erisa/</loc>
  <lastmod>2015-08-18T16:28:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57713-mutual-insurance-companies/</loc>
  <lastmod>2015-08-13T20:04:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57712-loan-payments-when-missing-worklimited-income/</loc>
  <lastmod>2015-08-13T17:46:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57711-vesting-for-rehires/</loc>
  <lastmod>2015-08-13T18:13:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57710-us-citizen-foreign-income-foreign-pension/</loc>
  <lastmod>2015-08-18T18:51:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57709-age-of-beneficiary-at-time-of-death/</loc>
  <lastmod>2015-08-14T18:33:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57708-rmd-ira-and-power-of-appointment/</loc>
  <lastmod>2015-08-18T14:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57707-in-service-distribution-amendment-for-safe-harbor-plan/</loc>
  <lastmod>2015-08-20T21:54:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57706-loan-failure-vcp-and-schedule-5/</loc>
  <lastmod>2015-08-12T15:38:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57705-key-employee-insurance-paid-outside-cafeteria-plan/</loc>
  <lastmod>2020-01-25T14:03:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57704-minimum-investment-fee/</loc>
  <lastmod>2015-08-19T16:12:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57703-controlled-group-different-pye/</loc>
  <lastmod>2015-08-11T21:54:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57702-obligation-to-vet-rollover-recipient/</loc>
  <lastmod>2015-08-12T12:29:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57701-error-in-administrating-loan-rate/</loc>
  <lastmod>2015-08-12T23:43:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57700-employer-keep-unspent-fsa-funds/</loc>
  <lastmod>2015-08-11T15:59:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57699-board-of-resolution-language-for-asset-purchase/</loc>
  <lastmod>2015-08-12T01:40:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57698-can-cash-balance-plan-be-amended-to-condition-right-to-a-principal-credit-upon-employment-as-of-last-day-of-plan-year/</loc>
  <lastmod>2015-08-11T15:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57697-spinoff-a-mid-year-amendment-to-safe-harbor-401k-plan/</loc>
  <lastmod>2015-08-11T13:53:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57696-deduction-on-terminated-one-person-plan/</loc>
  <lastmod>2015-08-10T19:58:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57695-deduction-on-terminated-one-person-plan/</loc>
  <lastmod>2015-08-11T21:55:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57694-state-taxation-of-employee-457b-amounts/</loc>
  <lastmod>2018-11-29T20:38:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57693-aca-compliance-asset-deal/</loc>
  <lastmod>2015-08-07T21:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57692-return-of-adp-refunds/</loc>
  <lastmod>2015-08-10T16:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57691-rmd-for-annuity-partial-lump-sum/</loc>
  <lastmod>2015-08-10T14:40:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57690-bonus-rewards-program/</loc>
  <lastmod>2015-08-09T15:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57689-for-profit-subsidiaries-and-403b-plans/</loc>
  <lastmod>2015-08-07T00:24:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57688-effective-date-of-rev-proc-2015-28/</loc>
  <lastmod>2015-08-06T20:47:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57687-effective-date-of-rev-procedure-2015-28/</loc>
  <lastmod>2015-08-10T19:51:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57686-timely-deposits/</loc>
  <lastmod>2015-08-06T21:34:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57685-automatic-enrollment-payperiod-and-start-of-deferrals/</loc>
  <lastmod>2015-09-29T21:09:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57684-in-a-412i-can-a-distribution-be-made-to-a-participant-who-is-beyond-nra-but-still-working/</loc>
  <lastmod>2015-08-10T19:29:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57683-prohibited-transaction/</loc>
  <lastmod>2015-08-07T18:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57682-quarterly-participant-statements-and-reporting/</loc>
  <lastmod>2015-08-06T17:53:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57681-creative-alternative-to-non-assignment-in-a-409a-plan/</loc>
  <lastmod>2015-08-06T19:59:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57680-roth-rollover-to-401k-plan/</loc>
  <lastmod>2015-08-05T19:26:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57679-leave-of-absence-and-2nd-loan/</loc>
  <lastmod>2015-08-05T15:52:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57678-coverage-testing-on-controlled-group/</loc>
  <lastmod>2015-08-05T22:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57676-amending-a-qdro-from-shared-to-separate/</loc>
  <lastmod>2015-08-04T20:11:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57675-select-group-of-management/</loc>
  <lastmod>2015-08-05T15:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57674-403b-transfersrolloverexchange/</loc>
  <lastmod>2015-08-04T18:53:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57673-part-iv-plan-characteristics/</loc>
  <lastmod>2015-08-05T13:05:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57672-owner-post-retirement-age-loan-and-withdrawal/</loc>
  <lastmod>2015-08-05T15:32:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57671-merged-mp-still-uses-mp-inservice-wdl-rules/</loc>
  <lastmod>2015-08-06T03:34:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57670-rmd-above-minimum-in-service-not-allowed/</loc>
  <lastmod>2015-08-10T12:24:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57669-audit-requirement/</loc>
  <lastmod>2015-08-19T16:03:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57668-seasonal-employees-not-workers/</loc>
  <lastmod>2015-08-03T21:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57667-a-little-rearranging-and-pruning-of-the-message-boards/</loc>
  <lastmod>2015-08-03T20:36:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57666-safe-habor-401k-top-heavy-exemption/</loc>
  <lastmod>2015-08-03T18:21:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57665-first-plan-year-adp-testing-compensation/</loc>
  <lastmod>2015-08-03T17:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57664-erisa-exposure-for-issuing-beneficiary-form/</loc>
  <lastmod>2015-08-04T15:46:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57663-is-increasing-normal-retirement-age-in-a-401k-plan-subject-to-anti-cutback-rule/</loc>
  <lastmod>2015-08-05T18:09:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57662-purchasing-real-estate-in-cash-balancecombo-plans/</loc>
  <lastmod>2015-08-04T13:34:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57661-how-often-does-an-automatic-contribution-arrangement-specify-roth-contributions/</loc>
  <lastmod>2015-08-04T14:54:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57660-ir-notice-2015-53-2016-mortality-tables/</loc>
  <lastmod>2015-08-04T19:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57659-hardship-for-education/</loc>
  <lastmod>2015-07-31T19:56:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57658-cashing-out-stock-options-rather-than-exercising-and-415-compensation-definition/</loc>
  <lastmod>2026-01-13T22:43:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57657-match-different-for-2-parts-of-the-year/</loc>
  <lastmod>2015-08-05T18:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57656-timing-of-transactions-in-under-a-401k-plan/</loc>
  <lastmod>2015-07-31T16:29:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57655-501c3/</loc>
  <lastmod>2015-07-31T16:06:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57654-controlled-group/</loc>
  <lastmod>2015-07-31T18:24:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57653-incorrectly-calculated-match/</loc>
  <lastmod>2015-08-01T00:26:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57652-who-may-file-form-5500-sf/</loc>
  <lastmod>2015-07-31T14:44:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57651-negative-k-1-income/</loc>
  <lastmod>2015-07-31T13:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57650-catch-ups-over-100-of-pay/</loc>
  <lastmod>2015-07-30T20:46:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57649-15-year-catch-up-for-a-private-school/</loc>
  <lastmod>2015-07-31T17:00:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57648-any-harm-in-filing-a-5558-even-if-5500-may-be-on-time-just-in-case/</loc>
  <lastmod>2015-07-30T21:15:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57647-multiple-employer-401k-plan-terminates/</loc>
  <lastmod>2015-08-10T15:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57646-proscons-of-being-named-employer-on-401k/</loc>
  <lastmod>2015-07-30T17:41:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57642-non-cash-bonus-not-included-in-comp-for-salary-deferral/</loc>
  <lastmod>2015-07-30T15:41:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57641-variation-of-last-day-rule/</loc>
  <lastmod>2015-07-30T18:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57640-deferrals-from-severance/</loc>
  <lastmod>2015-07-30T12:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57639-missed-deferrals-earnings-calculation/</loc>
  <lastmod>2015-07-31T13:16:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57638-fee-disclosure-vendors/</loc>
  <lastmod>2015-07-29T18:39:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57637-loan-default/</loc>
  <lastmod>2015-07-30T14:00:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57636-recharacterizing-deferrals-as-catch-up-to-pass-401a4/</loc>
  <lastmod>2015-07-29T18:15:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57635-5558-for-new-plan/</loc>
  <lastmod>2015-07-29T20:28:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57634-transfer-of-assets-and-liabilities-from-money-purchase-plan-to-sep/</loc>
  <lastmod>2015-07-29T19:24:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57633-property-valuation-requirements-for-one-participant-plan/</loc>
  <lastmod>2015-07-29T15:59:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57632-form-5500-sf-and-schedule-a-d/</loc>
  <lastmod>2015-07-28T21:29:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57631-participant-loan-rollover-question-asset-acquisition-of-company/</loc>
  <lastmod>2015-07-28T20:58:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57630-do-417e3-rates-apply-to-a-lump-sum-pre-retirement-death-benefit/</loc>
  <lastmod>2015-07-28T19:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57629-form-5500sf-lines-7-8-question/</loc>
  <lastmod>2015-07-28T17:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57628-phony-employees-family-members-phony-contributions-tax-fraud/</loc>
  <lastmod>2015-08-04T19:08:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57627-rmd-recipient-will-not-respond-to-rmd-notices/</loc>
  <lastmod>2015-07-29T22:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57626-401a4-testing/</loc>
  <lastmod>2015-07-28T11:12:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57625-missed-deferral-opportunity/</loc>
  <lastmod>2015-07-27T20:12:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57624-roth-distribution-fees-and-roth-basis/</loc>
  <lastmod>2015-07-27T20:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57623-reference-materials/</loc>
  <lastmod>2015-07-25T23:25:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57622-5558-street-address/</loc>
  <lastmod>2015-07-27T12:51:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57621-key-employee-in-association-plan/</loc>
  <lastmod>2015-07-24T15:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57620-415-and-401a17-limits-terminated-short-year-plan/</loc>
  <lastmod>2015-07-24T14:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57619-reducing-a-safe-harbor-nonelective-mid-year/</loc>
  <lastmod>2015-07-25T00:00:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57617-no-more-determination-letters/</loc>
  <lastmod>2016-03-21T19:59:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57616-critical-and-declining/</loc>
  <lastmod>2016-01-21T06:30:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57615-why-so-difficult-to-set-up-these-accounts/</loc>
  <lastmod>2015-07-24T21:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57614-minimal-benefits-in-403b/</loc>
  <lastmod>2015-07-23T17:41:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57613-sponsor-company-owned-by-family-trusts-top-heavy/</loc>
  <lastmod>2015-07-24T03:59:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57612-new-plan-former-hce-now-under-500-hours-is-he-in/</loc>
  <lastmod>2015-07-22T19:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57611-schedule-i-item3a/</loc>
  <lastmod>2015-07-22T18:26:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57610-cash-balance-eoy-valn-and-first-plan-year/</loc>
  <lastmod>2015-07-22T19:33:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57609-withdrawal-liability-controlled-group-of-general-partner-on-the-hook/</loc>
  <lastmod>2015-07-22T17:01:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57608-insurance-in-plan/</loc>
  <lastmod>2015-07-22T18:21:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57607-correction-of-employee-erroneously-excluded-from-401k-for-2015/</loc>
  <lastmod>2018-09-24T17:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57606-correction-of-employee-erroneously-excluded-for-2015/</loc>
  <lastmod>2015-07-21T23:18:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57605-amend-type-of-profit-share-contribution-mid-year/</loc>
  <lastmod>2015-07-24T04:02:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57604-can-former-owner-of-co-now-become-esop-participant/</loc>
  <lastmod>2015-07-22T17:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57603-loan-default/</loc>
  <lastmod>2015-07-22T23:47:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57602-negative-contributions/</loc>
  <lastmod>2015-07-21T19:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57601-amend-to-remove-lump-sum-option-of-benefit-payment/</loc>
  <lastmod>2015-07-21T18:32:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57600-corrective-amendment-for-in-service-distribution/</loc>
  <lastmod>2015-07-28T13:33:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57599-simple-any-vendors-that-handle-missing-participant-iras/</loc>
  <lastmod>2016-01-23T01:19:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57598-form-5500-sf-for-partners-only-plan/</loc>
  <lastmod>2015-07-21T20:07:02+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
