<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/57453-deferral-procedures/</loc>
  <lastmod>2015-06-17T14:13:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57452-cannot-locate-beneficiary/</loc>
  <lastmod>2015-07-22T13:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57451-failure-to-follow-plan-loan-policy-epcrs/</loc>
  <lastmod>2016-01-20T21:37:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57450-distributing-stock-in-public-companies-certificates-v-book-entry/</loc>
  <lastmod>2015-06-15T22:07:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57449-401k-shown-on-w2/</loc>
  <lastmod>2015-06-15T11:18:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57448-vcp-submission-re-acp-failure/</loc>
  <lastmod>2015-06-12T23:23:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57447-deferral-of-rsu-awards/</loc>
  <lastmod>2015-06-14T13:56:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57446-principal-401k-unimpressive-earnings-rollover/</loc>
  <lastmod>2015-06-12T21:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57445-ineligible-employee-and-governmental-pick-up/</loc>
  <lastmod>2015-06-12T18:56:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57444-rmd-changing-ownership-not-always-5/</loc>
  <lastmod>2015-06-22T20:44:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57443-401h-retiree-medical/</loc>
  <lastmod>2015-06-15T11:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57442-age-weighted-allocation-3-safe-hrbr-nonelective/</loc>
  <lastmod>2015-06-15T11:16:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57441-top-heavy-aggregation/</loc>
  <lastmod>2015-06-23T18:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57440-dl-expiration-date-and-post-change-filing-cycle/</loc>
  <lastmod>2015-07-01T18:27:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57439-death-distribution-to-non-spousal-beneficiaries/</loc>
  <lastmod>2015-08-06T20:33:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57438-premiums-for-domestic-partner-taxable/</loc>
  <lastmod>2015-11-25T20:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57437-distribution-at-early-retirement/</loc>
  <lastmod>2015-06-12T17:49:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57436-hce-determinination/</loc>
  <lastmod>2015-06-11T17:11:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57435-calculate-maximum-lump-sum/</loc>
  <lastmod>2015-09-30T20:29:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57434-husband-and-wife-each-with-db-plans/</loc>
  <lastmod>2015-06-10T22:31:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57433-cash-out-fluctuating-account-balance/</loc>
  <lastmod>2015-06-10T20:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57432-company-leaving-mep/</loc>
  <lastmod>2015-06-10T17:51:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57431-may-a-safe-harbor-401k-plan-omit-loans-hardships-and-before-retirement-distributions/</loc>
  <lastmod>2015-06-10T19:52:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57430-qualified-auditor-opinion/</loc>
  <lastmod>2015-06-10T18:11:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57429-terminated-plan-wants-to-self-correct-omission-of-eligible-participant/</loc>
  <lastmod>2015-06-10T14:18:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57428-schedule-h/</loc>
  <lastmod>2015-06-10T17:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57427-info-that-old-tpa-is-obligated-to-supply-for-a-takeover/</loc>
  <lastmod>2015-06-10T16:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57426-notice-2015-17-and-medicare-advantage-part-c/</loc>
  <lastmod>2016-06-24T15:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57425-is-the-addition-of-an-adopting-employer-creates-a-mep-allowed-mid-year-for-sh-plan/</loc>
  <lastmod>2015-06-09T23:49:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57424-missed-deferral-qnec-deductions/</loc>
  <lastmod>2015-06-09T20:56:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57423-contribute-more-than-max-deductible-for-a-plan-year/</loc>
  <lastmod>2015-06-10T17:24:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57422-using-catch-up-in-adp-testing-of-terminated-hce/</loc>
  <lastmod>2015-06-10T16:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57421-a4-combo-testing-in-yr-of-plan-term/</loc>
  <lastmod>2015-06-09T11:18:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57420-hardship-5-wheeler-considered-primary-residence/</loc>
  <lastmod>2015-06-10T11:38:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57419-form-926-for-qualified-plans-investment-in-offshore-hedge-fund/</loc>
  <lastmod>2015-06-08T21:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57418-userra-service-credit-in-pension-plan/</loc>
  <lastmod>2016-01-16T15:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57417-over-match/</loc>
  <lastmod>2015-06-10T20:35:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57416-another-amendment-to-safe-harbor-plan-question/</loc>
  <lastmod>2015-06-15T19:03:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57415-distribution-re-contribution/</loc>
  <lastmod>2015-06-14T20:34:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57414-whatever-happened-to-the-qa-columns/</loc>
  <lastmod>2015-06-09T13:00:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57413-observation/</loc>
  <lastmod>2015-06-09T13:11:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57412-form-8928/</loc>
  <lastmod>2016-01-27T22:27:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57411-gateway-vs-special-gateway-minimum-requirement/</loc>
  <lastmod>2015-06-16T13:02:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57410-sh-plan-and-asset-sale-how-to-structure/</loc>
  <lastmod>2015-12-22T03:47:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57409-ira-w-estate-as-bene/</loc>
  <lastmod>2015-06-05T18:59:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57408-minimum-loan-rate/</loc>
  <lastmod>2015-06-06T03:43:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57407-participant-loaning-money-to-individual-as-an-investment/</loc>
  <lastmod>2015-06-04T19:27:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57406-persuading-fidelity-to-fix-an-error/</loc>
  <lastmod>2015-06-05T13:28:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57405-can-a-participant-with-a-deemed-loan-take-a-new-loan/</loc>
  <lastmod>2015-06-04T16:51:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57404-employee-moving-to-puerto-rico/</loc>
  <lastmod>2015-06-05T14:09:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57403-any-issues-to-watch-out-for-if-the-ps-contribution-is-based-on-a-participant-making-elective-deferrals/</loc>
  <lastmod>2015-06-04T17:23:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57402-terminated-for-using-fmla/</loc>
  <lastmod>2015-06-05T19:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57401-way-to-undo-a-new-plan/</loc>
  <lastmod>2015-06-04T19:44:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57400-it-was-the-3rd-of-june/</loc>
  <lastmod>2018-06-03T23:52:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57399-escalation-auto-escalation-auto-enrollment-aca-automatic-contribution-arrangement/</loc>
  <lastmod>2016-03-02T15:20:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57398-vesting-service/</loc>
  <lastmod>2015-06-03T20:15:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57397-safe-harbor-plan-fails-coverage/</loc>
  <lastmod>2017-02-23T19:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57396-non-qjsa-target-plan-provides-for-spousal-consent-can-it-be-eliminated/</loc>
  <lastmod>2015-06-03T16:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57395-safe-harbor-can-we-change-mid-year-to-fund-match-faster/</loc>
  <lastmod>2015-06-04T17:03:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57394-separate-plans-for-an-affiliated-service-group/</loc>
  <lastmod>2015-06-03T15:06:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57393-qualified-settlement-fund/</loc>
  <lastmod>2015-06-02T22:28:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57392-sep-contributions-in-error/</loc>
  <lastmod>2015-06-02T21:18:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57391-schedule-c-requirement/</loc>
  <lastmod>2015-09-29T12:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57390-forum-search/</loc>
  <lastmod>2015-06-02T17:45:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57389-failing-testing-every-year/</loc>
  <lastmod>2015-06-02T20:05:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57388-controlled-group-plan-splitting-to-avoid-audit/</loc>
  <lastmod>2015-06-03T01:58:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57386-weird-qdro-question/</loc>
  <lastmod>2015-06-09T22:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57385-bond-for-small-plan-audit-waiver-greater-than-500k/</loc>
  <lastmod>2015-06-02T16:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57384-incorrect-safe-harbor-notice/</loc>
  <lastmod>2015-06-02T12:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57383-plan-holds-land-as-asset-and-sells-timber/</loc>
  <lastmod>2015-06-04T17:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57382-50-99-mid-size-employer-1-year-delay-in-penalty-exposure/</loc>
  <lastmod>2015-06-03T00:03:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57381-how-is-the-weeks-worked-equivalency-rule-applied-in-the-case-of-mos-wonly-3-full-wks/</loc>
  <lastmod>2015-06-08T19:33:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57380-using-plan-assets-to-form-llc-to-buy-real-estate/</loc>
  <lastmod>2015-06-02T14:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57377-dol-emailed-us-about-missing-5500/</loc>
  <lastmod>2015-07-31T20:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57376-found-plan-assets-after-termination/</loc>
  <lastmod>2015-06-01T22:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57375-aca-notice/</loc>
  <lastmod>2015-06-01T15:27:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57374-calculate-rmd-to-missing-participant-later-found/</loc>
  <lastmod>2015-06-02T03:03:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57373-sole-proprietor-has-no-ein-for-5500ez/</loc>
  <lastmod>2015-06-02T16:17:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57372-db-loan-taxation/</loc>
  <lastmod>2015-06-01T11:50:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57371-5500ez-and-rev-proc-2014-32-penalty-relief-for-late-filers/</loc>
  <lastmod>2015-06-01T12:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57370-determining-partnership-contributions-when-ownership-changes/</loc>
  <lastmod>2015-05-29T19:25:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57369-death-distribution-to-a-trust/</loc>
  <lastmod>2015-06-04T15:10:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57368-prefunding-contributions/</loc>
  <lastmod>2015-05-29T13:58:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57367-can-our-subsidary-pay-our-nqdc-obligation/</loc>
  <lastmod>2015-06-11T20:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57366-participant-fee-disclosure-on-conversions/</loc>
  <lastmod>2015-05-28T15:58:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57365-business-acquisition-separate-safe-harbor-401k-plans/</loc>
  <lastmod>2015-05-28T18:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57364-real-estate-appraisal-5500-question/</loc>
  <lastmod>2015-05-28T14:52:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57363-doc-real-estate-investmentappraisal-5500-question/</loc>
  <lastmod>2015-05-28T14:52:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57362-doc-investing-in-real-estate-appraisal5500-question/</loc>
  <lastmod>2015-06-01T19:06:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57361-prevailing-wagedavis-bacon-dealing-with-awarding-agencies/</loc>
  <lastmod>2015-05-28T04:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57360-epcrs-loan-problem/</loc>
  <lastmod>2015-06-05T18:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57359-termination-of-controlled-group/</loc>
  <lastmod>2015-05-28T01:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57358-amending-a-maybe-safe-harbor-plan/</loc>
  <lastmod>2015-05-27T20:35:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57357-reimbursing-self-through-fsa/</loc>
  <lastmod>2015-05-28T03:55:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57356-partnership-calculating-earned-income/</loc>
  <lastmod>2015-06-01T20:12:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57355-funds-accidently-omitted-from-fee-disclosure/</loc>
  <lastmod>2015-05-27T14:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57354-ssa-when-to-report-as-d/</loc>
  <lastmod>2015-05-27T19:16:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57353-exclude-ees-working-less-than-20-hours-per-week/</loc>
  <lastmod>2015-05-27T13:26:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57352-ppa-restatement-effective-date/</loc>
  <lastmod>2015-06-16T17:26:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57351-dfvcp/</loc>
  <lastmod>2015-05-27T14:49:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57350-soft-frozen-plan-adding-participants/</loc>
  <lastmod>2015-05-28T14:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57349-pentegra-retirement-services-free-webcast-today/</loc>
  <lastmod>2015-05-26T15:01:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57348-top-heavy-question/</loc>
  <lastmod>2015-11-11T20:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57347-happy-memorial-day/</loc>
  <lastmod>2015-05-22T21:16:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57346-safe-harbor-401k-discretionary-contributionsprofit-sharing/</loc>
  <lastmod>2015-05-23T14:43:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57345-nhce-moving-to-excluded-class/</loc>
  <lastmod>2015-05-26T20:23:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57344-ssa-report-for-ft-william/</loc>
  <lastmod>2015-05-22T13:56:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57343-can-bargaining-parties-exclude-employees-from-right-to-defer/</loc>
  <lastmod>2016-07-28T21:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57342-impermissable-hardship-withdrawal/</loc>
  <lastmod>2015-06-10T21:10:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57341-dependent-eligibility-audit/</loc>
  <lastmod>2015-06-16T20:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57340-competing-401k-safe-harbor-merger/</loc>
  <lastmod>2015-09-09T13:44:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57339-8955-ssa-question/</loc>
  <lastmod>2015-05-26T17:37:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57338-forfeiture-reallocation/</loc>
  <lastmod>2015-09-04T13:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57337-5500-reporting-life-insurance-premium/</loc>
  <lastmod>2015-05-21T18:27:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57336-historical-wages-for-db-pension/</loc>
  <lastmod>2015-05-21T15:46:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57335-davis-bacon-plan-but-without-the-davis-bacon-wages/</loc>
  <lastmod>2015-05-20T20:35:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57334-typo-in-model-cobra-notice/</loc>
  <lastmod>2015-05-20T22:06:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57333-deduction-issue/</loc>
  <lastmod>2015-06-04T14:30:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57332-fresh-start-with-wear-away/</loc>
  <lastmod>2015-05-20T20:21:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57331-5500-ez-filed-for-under-250k/</loc>
  <lastmod>2015-05-19T19:16:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57330-can-you-amend-plan-to-add-a-form-of-payment/</loc>
  <lastmod>2015-11-10T18:12:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57329-409a-change-in-control-loophole/</loc>
  <lastmod>2015-05-20T14:57:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57328-rollover-funds/</loc>
  <lastmod>2015-05-22T16:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57327-amending-plans-cash-out-from-1000-to-5000/</loc>
  <lastmod>2015-05-19T17:46:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57326-esop-cost-basis/</loc>
  <lastmod>2015-05-22T20:52:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57325-schedule-h-where-to-report-credit/</loc>
  <lastmod>2015-05-19T19:09:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57324-making-election-involving-seasonal-employee-exclusion-under-aca/</loc>
  <lastmod>2015-05-19T17:09:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57323-refund-of-excess-commissions-paid/</loc>
  <lastmod>2015-05-19T15:44:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57322-unintended-promises-of-retiree-health-coverage/</loc>
  <lastmod>2015-05-18T22:10:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57321-safe-harbor-match-calculation-need-help/</loc>
  <lastmod>2015-05-20T17:16:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57320-worker-cooperatives/</loc>
  <lastmod>2015-05-18T12:27:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57319-recordkeeping-fees/</loc>
  <lastmod>2015-05-18T23:30:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57318-compensation-k1/</loc>
  <lastmod>2015-05-15T23:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57317-top-heavy-aggregation/</loc>
  <lastmod>2015-05-15T18:36:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57316-standard-for-when-to-amend-5500/</loc>
  <lastmod>2015-05-15T16:03:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57315-question-11-on-5500-sf/</loc>
  <lastmod>2015-05-14T21:14:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57314-vcp-for-terminated-cash-balance-no-fdl/</loc>
  <lastmod>2015-05-14T19:15:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57313-sep-401k-same-company/</loc>
  <lastmod>2015-05-14T19:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57312-plan-favoring-nhce/</loc>
  <lastmod>2015-05-19T16:47:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57311-litigation-proceeds-for-terminated-401k-plans/</loc>
  <lastmod>2015-05-14T14:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57310-5500-sf-line-8e-certain-deemed-distributions/</loc>
  <lastmod>2015-05-14T13:57:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57309-useless-facts-palindrome-week/</loc>
  <lastmod>2015-05-19T16:54:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57308-places-to-look-for-new-job/</loc>
  <lastmod>2015-06-10T13:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57307-what-compensation-is-used-for-general-testing/</loc>
  <lastmod>2015-05-13T22:38:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57306-cash-balance-distribution-fees/</loc>
  <lastmod>2015-05-26T17:16:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57305-deceased-participant-with-no-identifiable-beneficiaries-estate/</loc>
  <lastmod>2015-05-15T02:09:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57304-ira-or-dbp-investment-in-company-where-owner-is-on-advisory-board/</loc>
  <lastmod>2015-05-13T18:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57303-health-questionnaires-still-required/</loc>
  <lastmod>2015-05-14T23:42:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57302-davis-bacon-prev-wage-discretion/</loc>
  <lastmod>2015-05-13T14:31:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57301-cfp-experience-requirement-tpa/</loc>
  <lastmod>2015-05-12T21:58:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57300-primary-residential-loans/</loc>
  <lastmod>2017-10-16T16:52:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57299-delayed-investment-of-employee-deferrals/</loc>
  <lastmod>2015-05-12T18:09:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57298-missed-deferral-opportunity-for-rehire/</loc>
  <lastmod>2015-05-12T17:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57297-incorrect-management-fees-charged/</loc>
  <lastmod>2015-05-13T14:43:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57296-contribution-strategy-thoughts/</loc>
  <lastmod>2015-05-14T00:06:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57295-hsa-after-changing-jobs-had-fsa-earlier-in-the-year/</loc>
  <lastmod>2016-01-24T06:26:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57294-eliminating-auto-enrollment-feature/</loc>
  <lastmod>2015-05-11T23:40:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57293-rehired-participants-and-re-entry/</loc>
  <lastmod>2015-05-12T20:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57292-john-hancock-prototype-yes-or-no/</loc>
  <lastmod>2015-05-11T20:55:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57291-auto-enrollment-corbel-document/</loc>
  <lastmod>2015-05-12T12:09:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57290-control-group-question/</loc>
  <lastmod>2015-05-11T19:52:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57289-bonus-comp-never-withheld-on-for-10-years/</loc>
  <lastmod>2015-05-12T14:23:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57288-non-safe-harbor-matching-question/</loc>
  <lastmod>2015-05-11T17:12:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57287-accrued-interest-calculation-for-loan-correction-under-vcp/</loc>
  <lastmod>2015-05-10T16:27:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57286-hra-or-merp-brainstorm/</loc>
  <lastmod>2015-05-13T23:36:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57285-investment-in-rental-propert/</loc>
  <lastmod>2015-05-11T16:40:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57284-re-visiting-irs-notice-2014-35-dfvc-efile-paper-file-8955-ssa/</loc>
  <lastmod>2015-05-09T00:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57283-retroactive-participating-agreement-effective-date/</loc>
  <lastmod>2015-06-25T01:44:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57282-cash-balance-plan-with-ownerspouse-as-sole-participants-must-be-100-funded-to-take-a-distribution/</loc>
  <lastmod>2015-05-13T18:50:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57281-fsa-issues-when-employee-goes-on-unpaid-leave/</loc>
  <lastmod>2015-05-08T15:23:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57280-rollover-options-for-non-spouse-beneficiaries-in-pay-status-at-db-plan-termination/</loc>
  <lastmod>2015-05-14T18:28:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57279-how-many-1099-rs-for-death-benefit-cash-value-portion-is-rolled-over/</loc>
  <lastmod>2015-05-09T13:12:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57278-distribution-and-management-fees-effect-on-roth-basis/</loc>
  <lastmod>2015-05-08T17:45:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57277-sh-match-true-up/</loc>
  <lastmod>2015-05-08T18:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57276-davis-bacon/</loc>
  <lastmod>2015-05-07T19:29:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57275-vcp-and-non-amender/</loc>
  <lastmod>2015-05-08T11:54:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57274-how-do-you-use-rev-rul-69-277-after-notice-2014-54/</loc>
  <lastmod>2015-05-07T16:52:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57273-ca-tax-on-gains/</loc>
  <lastmod>2015-05-27T20:49:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57272-fiscal-year-401k-deferral-limits/</loc>
  <lastmod>2015-05-06T23:54:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57271-limits-on-use-of-employees-hra-when-her-spouses-hsa-takes-over-payment-of-health-premiums/</loc>
  <lastmod>2015-05-07T23:55:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57270-can-a-plans-trustee-force-sale-of-asset-in-segregated-account/</loc>
  <lastmod>2015-05-11T14:21:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57268-death-of-participant-no-benficiary-form/</loc>
  <lastmod>2015-05-06T17:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57267-terminating-db-plan-annuity-for-retiree/</loc>
  <lastmod>2015-05-07T22:36:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57266-new-corp-assumes-sponsorship-of-old-plan/</loc>
  <lastmod>2015-05-06T01:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57265-owner-only-401k-plans-why-not-cover-children-or-parents-too/</loc>
  <lastmod>2015-05-06T16:41:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57264-sorry-i-missed-it/</loc>
  <lastmod>2015-05-06T13:46:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57263-when-using-the-fire-system-at-what-point-in-transmitting-a-form-8955-ssa-has-the-deadline-been-met/</loc>
  <lastmod>2015-05-05T21:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57262-aca-transition-relief-for-50-99-mid-size-employers-what-happens-if-plan-year-is-changed-during-2015/</loc>
  <lastmod>2015-05-14T03:01:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57261-next-page-links-are-no-longer-working-for-multi-page-topics/</loc>
  <lastmod>2015-05-06T19:43:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57260-1971-tpfc-mortality-table-could-you-verify/</loc>
  <lastmod>2015-05-05T13:42:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57259-pre-mature-401k-withdrawal/</loc>
  <lastmod>2015-05-05T12:53:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57258-pre-mature-401k-withdrawal/</loc>
  <lastmod>2015-05-05T14:59:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57257-coordinating-cafeteria-plan-election-period-with-health-plan-entry-date/</loc>
  <lastmod>2015-05-08T19:18:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57256-exclusion-of-interns/</loc>
  <lastmod>2015-05-07T14:19:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57255-what-to-put-on-form-5500-as-the-name-of-a-retirement-plans-trust/</loc>
  <lastmod>2015-05-11T20:45:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57254-erisa-section-203a3b/</loc>
  <lastmod>2015-05-03T17:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57253-excess-assets-and-possible-discrimination/</loc>
  <lastmod>2015-05-03T12:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57252-5500-sf-participant-count/</loc>
  <lastmod>2015-05-04T12:04:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57251-annuity-policy-1-owner-named-on-policy-owner-and-co-owner-spouse-signed-the-application/</loc>
  <lastmod>2015-05-04T16:12:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57250-late-retirement-and-cash-balance-plans/</loc>
  <lastmod>2015-05-11T23:14:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57249-employer-wants-to-change-mind-on-plan-termination/</loc>
  <lastmod>2015-05-01T16:18:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57248-terminated-plan-and-rmd/</loc>
  <lastmod>2015-05-01T00:37:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57247-section-204h-notice-for-freezing-esop/</loc>
  <lastmod>2015-05-05T23:07:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57246-self-directed-ira-purchased-stock-in-c-corp/</loc>
  <lastmod>2015-05-12T15:10:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57245-summary-annual-report-due-date/</loc>
  <lastmod>2015-04-29T22:49:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57244-ok-to-have-a-minimum-balance-requirement-on-fsa-carryovers/</loc>
  <lastmod>2015-04-29T19:20:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57243-convert-loan-balance-into-in-service-withdrawal/</loc>
  <lastmod>2015-04-29T23:28:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57242-asppa-virtual-conference-erpa-ce-credit/</loc>
  <lastmod>2015-04-29T15:47:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57241-hardship-issued-with-no-provision/</loc>
  <lastmod>2015-04-29T16:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57240-maximum-lump-sum-for-deferred-retiree-at-415-limit/</loc>
  <lastmod>2020-11-30T14:52:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57239-terminate-solo-401k-to-consolidate-into-sep-ira/</loc>
  <lastmod>2015-05-04T12:01:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57238-safe-harbor-or-not/</loc>
  <lastmod>2015-04-29T15:17:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57237-loan-for-terminated-plan/</loc>
  <lastmod>2015-04-28T20:26:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57236-distribution-fees-on-adp-refunds/</loc>
  <lastmod>2015-04-29T11:31:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57235-partial-plan-termination-and-5500-sf/</loc>
  <lastmod>2015-04-28T22:16:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57234-partners-in-401k-plan-receiving-w-2s/</loc>
  <lastmod>2015-04-29T22:02:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57233-diversification-beyond-the-qualified-election-period/</loc>
  <lastmod>2015-04-29T16:29:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57232-corporate-partner-as-a-plan-sponsor/</loc>
  <lastmod>2015-04-28T19:24:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57231-20-hour-exclusion-not-to-apply-to-part-time-union-employees/</loc>
  <lastmod>2016-11-17T15:54:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57230-auto-enrollment-and-immediate-entry-date-and-administrative-lag/</loc>
  <lastmod>2015-06-04T14:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57229-rmd-from-roth-401k-plans/</loc>
  <lastmod>2015-05-08T13:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57228-ltd-insurance-election-of-tax-vs-pre-tax-coverage-allow-for-executives-only/</loc>
  <lastmod>2015-05-06T15:18:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57227-qslob-less-than-50-employees/</loc>
  <lastmod>2015-04-27T18:25:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57226-happy-towel-day/</loc>
  <lastmod>2015-04-27T17:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57225-annual-nondiscrimination-testing-recordkeeper-vs-compliance-only/</loc>
  <lastmod>2015-04-28T18:23:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57224-prevailing-wage-410b/</loc>
  <lastmod>2015-04-27T17:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57223-sar-late-deposits/</loc>
  <lastmod>2015-04-27T14:43:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57222-merger-of-two-plans/</loc>
  <lastmod>2015-04-24T20:23:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57221-software-for-welfare-plan-documentspd-drafting/</loc>
  <lastmod>2015-05-08T13:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57220-social-security-integration/</loc>
  <lastmod>2015-04-24T19:09:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57219-llm/</loc>
  <lastmod>2015-04-24T15:47:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57218-participants-in-multiple-tdfs/</loc>
  <lastmod>2015-04-28T16:50:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57217-ppa-restatement-of-safe-harbor-plan/</loc>
  <lastmod>2015-04-24T14:03:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57216-restating-documents/</loc>
  <lastmod>2015-04-24T14:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57215-time-limitations-for-410b-amnd/</loc>
  <lastmod>2015-04-24T18:57:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57214-deduction-timing/</loc>
  <lastmod>2015-04-23T00:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57213-is-new-comparability-formula-creating-a-coda/</loc>
  <lastmod>2015-04-23T11:23:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57212-discretionary-non-elective-already-paid-in-and-fails-testing/</loc>
  <lastmod>2015-04-22T17:05:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57211-help-with-simple-ira-plan-employer-sold-business/</loc>
  <lastmod>2015-04-23T14:37:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57210-1099-income-for-partner/</loc>
  <lastmod>2015-04-22T14:04:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57209-funding-methods-for-non-erisa-cafeteria-plans/</loc>
  <lastmod>2015-04-22T14:54:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57208-10-contribution-for-qaca/</loc>
  <lastmod>2015-04-22T14:26:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57207-401k-refund-due-to-company-acquisition/</loc>
  <lastmod>2015-05-01T15:55:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57206-form-5500-merged-plans/</loc>
  <lastmod>2015-04-21T21:11:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57205-collateralized-security-in-401k/</loc>
  <lastmod>2015-04-21T22:34:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57204-roth-distribution-question/</loc>
  <lastmod>2015-04-21T15:35:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57203-short-plan-year-due-to-termination/</loc>
  <lastmod>2015-04-21T18:51:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57202-termination/</loc>
  <lastmod>2015-04-21T14:15:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57201-can-db-plan-forfeit-vested-benefit-of-participant-convicted-of-embezzling-from-the-employer/</loc>
  <lastmod>2015-04-22T17:44:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57200-death-benefit-to-spouse-outstanding-401k-loan/</loc>
  <lastmod>2015-04-26T14:16:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57199-form-5500-schedule-a-stop-loss-transplant-coverage/</loc>
  <lastmod>2015-04-20T18:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57198-proof-of-former-employment-pbgc/</loc>
  <lastmod>2015-04-20T19:39:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57197-hardship-distribution-documentation-irs-newsletter/</loc>
  <lastmod>2015-04-21T12:58:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57196-controlled-group-family-attribution/</loc>
  <lastmod>2015-04-21T11:28:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57195-each-participant-in-own-group-and-irs-audit/</loc>
  <lastmod>2015-07-20T10:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57194-senior-moment/</loc>
  <lastmod>2015-05-04T17:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57193-partial-plan-termination-reinstate-forfeitures/</loc>
  <lastmod>2015-04-20T19:50:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57192-earn-out-after-noncompliant-cic-event/</loc>
  <lastmod>2015-04-30T13:07:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57191-stopping-match-on-catch-up-contributions/</loc>
  <lastmod>2015-04-19T14:49:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57190-plan-termination-if-adding-a-lump-sum-option-for-participants-not-in-pay-status-may-a-different-lookback-month-be-used/</loc>
  <lastmod>2015-05-05T00:34:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57189-nra-definition-and-100-vesting/</loc>
  <lastmod>2015-04-17T16:43:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57188-deminimus-benefit/</loc>
  <lastmod>2015-04-19T19:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57187-nonvested-employer-contributions/</loc>
  <lastmod>2015-10-26T01:07:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57186-loan-vcp-after-deemed-distribution/</loc>
  <lastmod>2015-04-17T13:36:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57185-frozen-cash-balance-plan-and-floating-equivalency-rates/</loc>
  <lastmod>2015-04-16T16:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57184-trustee-is-a-convicted-felon-and-in-prison/</loc>
  <lastmod>2015-04-16T14:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57183-operationally-handling-the-dbrmd/</loc>
  <lastmod>2015-04-16T16:24:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57182-my-coffee-mug-implies-420-will-be-20-years-for-benefits-link/</loc>
  <lastmod>2015-04-20T15:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57181-health-welfare-5500/</loc>
  <lastmod>2015-04-16T20:38:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57180-hce-determination-in-a-controlled-group-becoming-a-multiple-emplohyer/</loc>
  <lastmod>2015-04-16T16:22:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57179-457b-plan/</loc>
  <lastmod>2015-04-15T20:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57178-withdrawing-your-401k-account-at-age-65-still-working/</loc>
  <lastmod>2015-04-15T15:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57177-two-1099-rs-for-the-same-amount/</loc>
  <lastmod>2015-04-20T12:59:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57176-force-out-ira-options/</loc>
  <lastmod>2015-04-16T13:04:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57175-employee-switches-to-ppo-this-year-had-hdhphsa-last-year-ok-to-use-hsa-to-pay-eligible-medical-expenses-this-year/</loc>
  <lastmod>2015-04-21T13:20:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57174-governmental-plan-using-regular-volume-submitter-erisa-doc/</loc>
  <lastmod>2015-06-18T23:30:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57173-deduct-profit-sharing-contributions-after-filing-personal-tax-returns/</loc>
  <lastmod>2015-04-14T14:27:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57172-5500-penalties-due-to-in-accurate-data/</loc>
  <lastmod>2021-02-23T13:29:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57171-use-match-for-th/</loc>
  <lastmod>2015-04-16T16:48:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57170-adp-test-compensation/</loc>
  <lastmod>2015-04-14T20:19:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57169-software-for-cash-balance-planstesting/</loc>
  <lastmod>2015-04-28T22:27:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57168-rev-proc-2015-27/</loc>
  <lastmod>2015-04-13T18:57:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57167-gateway-and-rounding/</loc>
  <lastmod>2015-04-13T14:08:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57166-410b6/</loc>
  <lastmod>2015-04-13T17:51:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57165-cashouts-when-discontinuing-mep-participation/</loc>
  <lastmod>2015-09-08T13:40:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57164-safe-harbor-contribution-to-owners/</loc>
  <lastmod>2015-04-12T17:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57163-top-heavy-test-include-ps-recble/</loc>
  <lastmod>2015-04-13T11:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57162-determining-415-comp-with-earned-income-and-w-2/</loc>
  <lastmod>2015-04-10T20:32:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57161-exclusion-of-pre-1109-contracts-once-in-a-lifetime/</loc>
  <lastmod>2015-04-10T17:07:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57160-compliance-with-aca-in-ma-transaction/</loc>
  <lastmod>2015-05-01T19:53:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57159-accounting-for-defaulted-loan/</loc>
  <lastmod>2015-04-13T11:18:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57158-accrual-basis-form-5500-recordkeeping-fees-paid-by-forfeitures/</loc>
  <lastmod>2015-04-09T18:48:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57157-scp-restrictions-for-seps-and-simple-iras/</loc>
  <lastmod>2015-04-09T18:03:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57156-is-th-minimum-triggered-if-partner-ends-year-with-no-comp/</loc>
  <lastmod>2015-04-23T11:38:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57155-sep-traditional-ira/</loc>
  <lastmod>2015-04-09T16:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57154-terminating-a-ps-plan-that-holds-a-town-house/</loc>
  <lastmod>2015-04-09T14:09:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57153-tax-treatment-of-opt-out-incentives/</loc>
  <lastmod>2015-04-14T19:08:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57152-fidelity-investments-and-duplicate-or-bad-ssns/</loc>
  <lastmod>2017-08-14T17:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57151-questions-re-moving-from-sep-to-solo-401k/</loc>
  <lastmod>2015-04-30T18:27:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57150-contribution-deadline/</loc>
  <lastmod>2015-04-07T15:32:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57149-contributions-funded-through-forfeiture-schedule-i-question/</loc>
  <lastmod>2015-04-07T15:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57148-individually-owned-annuities-in-a-cash-balance-plan/</loc>
  <lastmod>2015-04-16T16:39:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57147-missed-rmd-and-vcp-fee/</loc>
  <lastmod>2015-04-06T15:57:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57146-frozen-cash-balance-plan/</loc>
  <lastmod>2015-04-06T15:52:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57145-rmd-partnership-of-professional-corporations/</loc>
  <lastmod>2015-04-07T20:44:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57144-form-1098-q-qlac-reporting/</loc>
  <lastmod>2015-04-05T14:00:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57142-senior-moment/</loc>
  <lastmod>2015-04-05T23:10:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57141-employer-401k-contribution-to-personal-401k-plans/</loc>
  <lastmod>2015-04-04T18:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57140-asset-purchase-with-new-safe-harbor/</loc>
  <lastmod>2015-04-03T23:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57139-non-employee-spouse-wants-to-roll-money-into-participant-spouse-account/</loc>
  <lastmod>2015-04-07T12:04:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57138-412e-and-401k/</loc>
  <lastmod>2015-04-03T21:02:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57137-5500-plan-characteristics-code-3c/</loc>
  <lastmod>2015-04-03T14:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57136-ineligible-ee-allowed-to-defer-%E2%80%93-is-corrective-amendment-allowed/</loc>
  <lastmod>2015-04-02T22:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57135-eoy-val-after-plan-termination/</loc>
  <lastmod>2017-01-16T20:59:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57134-hardship-withdrawal-natural-disaster/</loc>
  <lastmod>2015-04-06T13:34:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57133-roth-mixed-with-in-traditional-contributions/</loc>
  <lastmod>2015-04-03T23:47:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57132-safe-harbor-participant/</loc>
  <lastmod>2015-07-08T02:19:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57131-controlled-group/</loc>
  <lastmod>2015-04-02T17:01:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57130-hc-participant-refuses-to-cash-adp-refund-checks/</loc>
  <lastmod>2020-11-17T21:34:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57129-reversion-of-assets-and-safe-harbor-plan/</loc>
  <lastmod>2017-11-10T01:42:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57128-davis-bacon-and-the-10-limit-on-disproportionate-qnecs/</loc>
  <lastmod>2015-04-01T16:56:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57127-who-gets-the-sh-match/</loc>
  <lastmod>2015-04-01T14:59:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57126-error-in-amount-of-comp-paid-resulting-in-extra-deferrals/</loc>
  <lastmod>2015-04-01T18:38:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57125-payroll-vendor-missed-a-deferralmatch-employer-fixed-it-by-doubling-up-on-future-payroll/</loc>
  <lastmod>2015-04-01T18:51:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57124-diligent-search/</loc>
  <lastmod>2015-04-10T16:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57123-eaca-notice/</loc>
  <lastmod>2015-04-01T12:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57122-eaca-notice/</loc>
  <lastmod>2015-03-31T18:56:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57121-minimum-funding-question-on-5500-ez/</loc>
  <lastmod>2015-03-31T18:58:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57120-hardship-for-foreclosure/</loc>
  <lastmod>2015-04-03T23:48:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57119-defined-benefit-pension-plan-permanency-issue/</loc>
  <lastmod>2015-03-31T17:49:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57118-what-fiduciary-liability-if-plan-sponsor-allows-irs-to-disqualify-the-plan/</loc>
  <lastmod>2015-03-31T21:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57117-402g-exceeded-effect-on-testing/</loc>
  <lastmod>2015-03-31T14:38:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57116-adjusted-vesting-calculation/</loc>
  <lastmod>2015-03-31T15:43:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57115-deferralcatch-up-and-compensation-limit/</loc>
  <lastmod>2015-03-31T14:04:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57114-determining-highly-compensated-employee/</loc>
  <lastmod>2015-03-31T15:26:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57113-just-released-5500-sup-guidelines/</loc>
  <lastmod>2015-04-01T14:37:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57112-roth-ira-for-kids/</loc>
  <lastmod>2015-11-03T19:31:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57111-fees-charged-by-ira-during-automatic-ira-forfceout/</loc>
  <lastmod>2015-06-14T09:19:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57110-how-does-the-irs-disallow-the-deduction/</loc>
  <lastmod>2015-03-31T18:41:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57109-catch-up-for-fiscal-plan/</loc>
  <lastmod>2015-03-31T10:38:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57107-1099-for-401k-plan-distribution/</loc>
  <lastmod>2015-04-05T11:20:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57106-can-employee-on-personal-leave-of-absence-pay-health-premiums-through-payroll-using-her-combined-time-off/</loc>
  <lastmod>2015-03-30T18:33:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57105-welfare-benefit-plan-is-form-5500-required-to-be-filed/</loc>
  <lastmod>2015-03-30T16:17:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57104-plan-sponsor-amendment-after-stock-purchase-of-thte-plan/</loc>
  <lastmod>2015-03-30T14:52:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57103-looking-for-advice-small-s-corp-401k-challenges/</loc>
  <lastmod>2015-03-31T22:52:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57102-divorced-railroad-spouse-former-spouse-still-works-for-railroad/</loc>
  <lastmod>2015-03-31T15:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57101-defaulted-loan/</loc>
  <lastmod>2015-03-27T18:14:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57100-general-testing-one-employer-with-2-plans/</loc>
  <lastmod>2015-04-01T10:44:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57099-adp-refunds-in-short-plan-year/</loc>
  <lastmod>2015-03-27T19:41:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57098-qualifying-event-for-fsa/</loc>
  <lastmod>2015-04-22T18:22:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57097-401k-rollover-requested-rmd-reqired/</loc>
  <lastmod>2015-03-30T18:28:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57096-matching-0-of-first-5-then-dollar-for-dollar/</loc>
  <lastmod>2015-03-27T18:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57095-signature-on-board-resolution-instead-of-plan-adoption-agreement/</loc>
  <lastmod>2015-04-06T16:53:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57094-plan-with-no-last-day-of-plan-year-elected/</loc>
  <lastmod>2015-04-22T09:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57093-appealdocument-request/</loc>
  <lastmod>2015-03-26T21:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57092-safe-harbor-3-funded-each-payroll/</loc>
  <lastmod>2015-04-15T12:33:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57091-annuity-purchase-commissions-or-fees/</loc>
  <lastmod>2015-03-25T23:57:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57090-non-profit-automatic-extension/</loc>
  <lastmod>2015-03-26T21:38:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57089-rmd-or-no-rmd/</loc>
  <lastmod>2015-03-25T23:14:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57088-2-rmds-not-needed-in-same-year-when-1st-one-is-delayed/</loc>
  <lastmod>2015-03-26T18:13:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57087-amending-safe-harbor/</loc>
  <lastmod>2015-03-31T14:40:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57086-5305-sep-ira-and-solo401k/</loc>
  <lastmod>2015-03-27T12:08:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57085-schedule-c-calc-self-employed/</loc>
  <lastmod>2015-03-25T18:13:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57084-deferrals-in-excess-of-the-402g-limit/</loc>
  <lastmod>2015-03-25T15:12:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57083-401k-with-safe-harbor-match-makes-qnec-for-missed-defferal-opportunity/</loc>
  <lastmod>2015-03-26T13:53:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57082-new-auto-enroll-set-up/</loc>
  <lastmod>2015-03-25T17:24:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57081-subsidized-cobra/</loc>
  <lastmod>2015-03-24T18:29:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57080-lump-sum-based-on-a-gatt-minus-rate/</loc>
  <lastmod>2015-03-25T18:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57079-404a5-fund-chart-needed/</loc>
  <lastmod>2015-03-24T15:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57078-safe-harbor-match-formula/</loc>
  <lastmod>2015-03-24T17:17:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57077-deductible-contribution/</loc>
  <lastmod>2015-03-25T22:45:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57076-audit-cap-calculation-of-maximum-payment-amount-for-db-plan/</loc>
  <lastmod>2015-03-27T13:27:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57075-sch-c-filer-with-roth-401k-deferrals-roth-ira-in-excess-of-sch-c-comp/</loc>
  <lastmod>2015-03-24T14:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57074-k1-partners-exceed-415-because-k1-will-report-a-loss/</loc>
  <lastmod>2015-03-24T22:16:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57073-3-shnec-excludes-hces-414s-testing/</loc>
  <lastmod>2015-03-26T17:51:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57072-forfeiture-buy-back/</loc>
  <lastmod>2015-03-23T17:07:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57071-post-retirement-benefits-plan-terminating/</loc>
  <lastmod>2015-03-23T22:08:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57070-after-tax-rollover-to-roth-ira/</loc>
  <lastmod>2015-03-23T15:58:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57069-nonqualified-annuity/</loc>
  <lastmod>2015-03-21T03:58:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57068-termination-benefit-options/</loc>
  <lastmod>2015-03-20T18:34:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57067-ira-funding-deadline-vs-tax-filing/</loc>
  <lastmod>2015-03-30T21:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57066-vcp-plan-loan-correction-meaning-of-term-rate-of-return-under-the-plan/</loc>
  <lastmod>2015-03-20T16:54:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57065-410b6-transition-rule/</loc>
  <lastmod>2015-03-20T17:58:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57064-plan-termination/</loc>
  <lastmod>2015-03-20T21:54:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57063-aggregating-for-coverage-but-diff-testing-methods/</loc>
  <lastmod>2015-03-20T17:19:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57062-not-following-terms-of-the-plan-employer-risk/</loc>
  <lastmod>2015-03-23T14:03:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57061-calendar-year-in-which-the-employee-retires-from-employment-with-the-employer-maintaining-the-plan/</loc>
  <lastmod>2015-03-25T19:26:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57060-acp-safe-harbor/</loc>
  <lastmod>2015-03-21T10:00:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57059-normal-retirement-age-amendment-need-help/</loc>
  <lastmod>2015-03-20T18:17:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57058-401k-employee-contribution-missed-for-12242014/</loc>
  <lastmod>2015-04-03T14:02:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57057-confusion-about-5500-ez-instructions/</loc>
  <lastmod>2015-03-19T18:30:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57056-returning-employer-contributoin/</loc>
  <lastmod>2015-03-19T08:19:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57055-correction-for-brief-period-improper-exclusion/</loc>
  <lastmod>2015-03-18T20:32:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57054-service-based-exclusions/</loc>
  <lastmod>2015-03-20T13:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57053-amending-plan-for-automatic-enrollment/</loc>
  <lastmod>2015-03-18T12:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57052-0-accrual-by-definition/</loc>
  <lastmod>2015-03-17T19:11:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57051-new-plan-no-assets/</loc>
  <lastmod>2015-03-17T15:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57050-spinoff/</loc>
  <lastmod>2015-03-17T11:14:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57049-asset-purchase-with-owner-continuing-401k/</loc>
  <lastmod>2015-04-02T22:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57048-switching-from-safe-harbor-non-elective-to-safe-harbor-match/</loc>
  <lastmod>2015-03-25T19:19:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57047-plan-contribution-in-lieu-of-a-raise/</loc>
  <lastmod>2015-03-16T12:38:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57046-plan-document-excludes-key-plan-fails/</loc>
  <lastmod>2015-03-16T15:38:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57045-ps-with-nra-60-but-has-pension-assets/</loc>
  <lastmod>2015-03-18T16:33:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57044-controlled-group-transfers/</loc>
  <lastmod>2015-03-18T14:50:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57043-5500-sf-participant-count-difference-between-line-5a-and-5d1/</loc>
  <lastmod>2015-06-29T18:57:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57042-gateway-and-401a4-in-a-control-group-situation/</loc>
  <lastmod>2015-03-13T13:54:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57041-sponsor-leaving-their-peo/</loc>
  <lastmod>2015-03-13T15:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57040-adp-refunds/</loc>
  <lastmod>2015-04-07T17:01:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57039-taking-a-poll/</loc>
  <lastmod>2015-03-12T19:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57038-safe-harbor-plan-amendment/</loc>
  <lastmod>2015-03-16T19:01:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57037-401k-withholding-post-calendar-year-end/</loc>
  <lastmod>2015-03-24T18:55:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57036-boy-valaftap/</loc>
  <lastmod>2015-03-19T19:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57035-simple-ira-correction-under-rev-proc-2013-12-w-2-coding/</loc>
  <lastmod>2015-03-12T13:48:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57034-controlled-group-question/</loc>
  <lastmod>2015-03-12T12:54:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57033-can-a-safe-harbor-plan-be-amended-to-add-rollovers/</loc>
  <lastmod>2015-03-12T14:44:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57032-top-heavy-and-key-employees/</loc>
  <lastmod>2015-03-11T17:29:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57031-safe-harbor-3-maybe/</loc>
  <lastmod>2015-03-11T17:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57030-can-an-erisa-plan-become-non-erisa/</loc>
  <lastmod>2015-03-12T12:49:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57029-lump-sum-rates-cites-needed/</loc>
  <lastmod>2015-03-11T15:10:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57028-entry-date-for-salary-reduction-only-403b/</loc>
  <lastmod>2015-03-11T20:02:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57027-no-compensation-and-401a4/</loc>
  <lastmod>2015-03-10T21:23:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57025-adp-and-residual-compensation/</loc>
  <lastmod>2016-04-14T00:42:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57024-plan-administrators-responsibility-to-contact-participants/</loc>
  <lastmod>2015-03-10T17:06:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57023-loan-from-roth-account-of-401k/</loc>
  <lastmod>2015-03-09T22:42:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57022-adp-corrective-distributions-too-much/</loc>
  <lastmod>2015-03-10T01:36:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57021-active-participant-status/</loc>
  <lastmod>2015-03-12T16:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57020-401h-feature-in-money-purchase-plan/</loc>
  <lastmod>2015-03-10T14:02:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57019-ira-60-day-loan-repaying-with-roll-overtransfer-proceeds-from-qualified-plan/</loc>
  <lastmod>2015-03-30T21:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57018-a-profit-sharing-plan-once-a-year-valuation/</loc>
  <lastmod>2015-03-10T23:43:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57017-for-testing-determining-hce-does-comp-definition-include-w-2-and-1099-or-just-w-2/</loc>
  <lastmod>2015-03-10T15:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57016-top-heavy-minimum-change-from-excluded-class/</loc>
  <lastmod>2015-03-10T19:52:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57015-lest-we-forget-saturday-314-is-pi-day/</loc>
  <lastmod>2015-03-17T16:04:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57013-single-employee-loophole-that-allows-tax-exempt-premiums/</loc>
  <lastmod>2015-05-18T23:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57012-relius-government-forms/</loc>
  <lastmod>2015-03-13T18:51:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57011-qdro-outsourcing/</loc>
  <lastmod>2015-03-11T13:04:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57010-ftwilliam-pricing-punishing-smaller-firms/</loc>
  <lastmod>2015-03-09T11:56:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57009-definition-of-primary-residence-for-hardshp-casualty-loss/</loc>
  <lastmod>2015-03-07T16:06:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57008-safe-harbor-contribution-cant-be-made/</loc>
  <lastmod>2015-03-07T18:14:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57007-increasing-loan-interest-rate/</loc>
  <lastmod>2015-03-09T13:42:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57006-ira-custodian-mistake-did-not-implement-roth-conversion/</loc>
  <lastmod>2015-03-30T21:46:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57005-rollovers/</loc>
  <lastmod>2015-03-05T19:42:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57004-schedule-k-1-for-401k-plan-participant/</loc>
  <lastmod>2015-04-16T11:44:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57003-adpacp-shifting-prior-year-testing/</loc>
  <lastmod>2015-03-05T14:50:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57002-early-inclusion-into-401k/</loc>
  <lastmod>2015-03-05T19:39:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57001-no-4980h-aca-penalty-without-1411-certification/</loc>
  <lastmod>2015-09-21T21:41:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/57000-401k-and-dc-merger/</loc>
  <lastmod>2015-03-04T22:30:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56998-acp-testing-403b-vs-401k/</loc>
  <lastmod>2015-03-11T14:49:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56997-when-to-count-bod-and-maybe-a-mep/</loc>
  <lastmod>2015-03-06T17:36:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56996-suspension-of-benefits-in-a-cash-balance-plan/</loc>
  <lastmod>2015-03-05T18:25:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56995-ira-protection/</loc>
  <lastmod>2015-03-04T02:11:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56994-life-insurance-in-403b-for-retired-participant/</loc>
  <lastmod>2015-03-03T23:30:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56993-safe-harbor-matching-contribution-in-the-esop-not-a-ksop/</loc>
  <lastmod>2015-03-04T00:27:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56992-qslob-50-employee-in-line-of-business-rule/</loc>
  <lastmod>2015-03-03T19:48:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56991-amended-after-year-end-top-paid-group/</loc>
  <lastmod>2015-03-03T19:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56990-loan-default-loan-offset-a-doozy/</loc>
  <lastmod>2015-03-03T19:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56989-loan-terms-originally-for-primary-purchase-but-deal-fell-through/</loc>
  <lastmod>2015-03-05T22:41:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56988-plan-loan-corrections/</loc>
  <lastmod>2015-03-03T02:46:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56987-rate-group-testing-mid-point-vs-actual-coverage-age/</loc>
  <lastmod>2015-03-03T19:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56986-qdro-missing/</loc>
  <lastmod>2015-03-04T15:53:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56985-safe-harbor-contribution-and-terminated-participants/</loc>
  <lastmod>2015-03-03T00:26:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56984-409a-need-to-cancel-deferral-election/</loc>
  <lastmod>2015-03-02T23:57:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56983-457f-plan-substantial-risk-of-forfeiture/</loc>
  <lastmod>2015-03-03T12:01:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56982-legally-binding-right-notice-required-to-amend/</loc>
  <lastmod>2015-03-02T20:51:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56981-30500-in-contributions-on-26000-wages/</loc>
  <lastmod>2015-03-09T11:22:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56980-old-401k-moved-without-direction/</loc>
  <lastmod>2015-03-25T18:22:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56979-prior-yr-adp-with-change-in-sponsor/</loc>
  <lastmod>2015-02-28T19:36:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56978-company-takes-over-a-bankrupt-companys-db-plan/</loc>
  <lastmod>2015-03-04T02:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56977-top-heavy-minimum-for-participant-joining-an-excluded-class/</loc>
  <lastmod>2015-03-01T04:54:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56976-part-d-employer-group-waiver-plan-how-to-calculate-cost-of-plan/</loc>
  <lastmod>2015-02-27T16:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56975-january-3-2014-paycheck-was-included-in-2013-year/</loc>
  <lastmod>2015-02-27T20:58:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56974-rehire-eligibility/</loc>
  <lastmod>2015-02-27T21:10:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56973-erisa-outline-book/</loc>
  <lastmod>2015-02-27T19:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56972-removing-medical-coverage-after-deadline/</loc>
  <lastmod>2015-02-27T21:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56971-correcting-insurer-error-under-hdhp/</loc>
  <lastmod>2015-02-26T15:26:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56970-457f-plan-where-to-invest/</loc>
  <lastmod>2015-02-26T21:00:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56969-publication-957-what-a-gem/</loc>
  <lastmod>2015-02-26T14:31:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56968-merger-question/</loc>
  <lastmod>2015-02-25T22:49:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56967-terminated-with-less-than-500-hours/</loc>
  <lastmod>2015-02-26T12:07:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56966-new-jersey-withholding-on-pension-distributions/</loc>
  <lastmod>2015-03-03T19:01:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56965-315-is-sundayadp-refunds-taken-by-316-ok/</loc>
  <lastmod>2015-02-26T12:17:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56964-correct-adp-before-401b/</loc>
  <lastmod>2015-03-03T14:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56963-re-financed-loan/</loc>
  <lastmod>2015-02-25T21:50:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56962-inward-rollovers-to-a-qualified-plan-by/</loc>
  <lastmod>2015-03-03T17:43:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56961-inward-rollovers-to-a-qualified-plan-by/</loc>
  <lastmod>2015-02-25T18:48:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56960-simple-ira-limits-for-self-employed/</loc>
  <lastmod>2015-02-24T21:13:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56959-sarsep-restatement/</loc>
  <lastmod>2015-02-24T20:53:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56958-profit-sharing-contribution-deposited-but-plan-doesnt-allow/</loc>
  <lastmod>2015-03-03T06:10:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56957-terminating-401k-safe-harbor-match-mid-year/</loc>
  <lastmod>2015-02-24T22:06:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56956-401k-testing/</loc>
  <lastmod>2015-02-24T17:09:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56955-death-of-trustee-brokerage-house-wants-to-segregate-assets/</loc>
  <lastmod>2015-02-25T02:06:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56954-amending-crediting-rate/</loc>
  <lastmod>2015-02-24T19:02:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56953-plan-name-slightly-incorrect/</loc>
  <lastmod>2015-02-24T17:24:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56952-naming-401k-plan-vs-naming-trust-ein-the-same/</loc>
  <lastmod>2015-02-23T23:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56951-termination-waiving-benefit/</loc>
  <lastmod>2015-02-23T22:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56950-former-spouse-doesnt-want-the-benefit/</loc>
  <lastmod>2015-06-12T14:37:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56949-in-plan-roth-rollover-v-transfer/</loc>
  <lastmod>2015-02-24T02:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56948-termination-prior-to-entry-date-but-compensation-after-entry-date/</loc>
  <lastmod>2022-08-03T19:31:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56947-employer-wont-safe-harbor-plan-other-options/</loc>
  <lastmod>2015-02-27T13:26:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56946-ah-the-good-old-days/</loc>
  <lastmod>2015-02-24T15:09:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56945-participant-compensation-used-in-deduction-limits-for-combo-plans/</loc>
  <lastmod>2015-02-20T20:25:28+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
