<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/56581-aca-health-insurance-discrimination-penalty/</loc>
  <lastmod>2014-12-05T14:42:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56580-plan-legal-documents-as-settlor-functions/</loc>
  <lastmod>2014-12-08T20:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56579-excludable-employees/</loc>
  <lastmod>2014-12-05T20:25:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56578-underfunded-db-restrictions-on-plan-amendments/</loc>
  <lastmod>2014-12-03T21:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56577-hipaa-privacy-policy-in-a-fully-insured-plan/</loc>
  <lastmod>2014-12-10T20:28:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56576-vesting-and-death-benefit/</loc>
  <lastmod>2014-12-04T15:08:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56575-aca-compliance-software/</loc>
  <lastmod>2015-04-23T21:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56574-s-corp-solo-401k-can-health-premiums-count-as-wages/</loc>
  <lastmod>2015-12-17T19:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56573-a-good-source-to-learn-about-new-comparability/</loc>
  <lastmod>2014-12-02T16:49:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56572-recurring-contributions-for-401k-plan/</loc>
  <lastmod>2014-12-01T19:45:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56571-after-tax-contributions/</loc>
  <lastmod>2014-12-11T14:51:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56570-hsa-pretax-question/</loc>
  <lastmod>2015-01-17T00:05:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56569-spousal-rollover-of-death-benefit-into-same-plan/</loc>
  <lastmod>2016-05-19T21:13:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56568-equity-and-non-equity-partners/</loc>
  <lastmod>2017-08-03T01:23:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56567-plan-deferral-limit/</loc>
  <lastmod>2014-12-01T17:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56566-asset-sale-plan-merger/</loc>
  <lastmod>2014-12-04T22:43:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56560-life-insurance-restrictions/</loc>
  <lastmod>2014-11-26T02:35:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56559-automatic-enrollment-in-self-funded-health-plan/</loc>
  <lastmod>2014-11-25T23:19:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56558-cobra-systems/</loc>
  <lastmod>2014-11-26T20:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56557-401k-plan-excluding-ees-by-job-title/</loc>
  <lastmod>2014-12-01T14:41:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56556-ouch/</loc>
  <lastmod>2014-12-17T23:56:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56555-annuity-in-target-date-fund/</loc>
  <lastmod>2014-11-26T21:24:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56554-lump-sum-payment-of-withdrawal-liability/</loc>
  <lastmod>2014-11-25T14:38:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56553-414s-testing/</loc>
  <lastmod>2014-12-03T19:35:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56552-loan-from-rollover-source-before-eligible/</loc>
  <lastmod>2014-12-01T23:18:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56551-one-person-llc-w1-employee-solo-401k/</loc>
  <lastmod>2014-12-17T15:58:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56550-one-person-llc-solo-401k-1-employee-question/</loc>
  <lastmod>2014-11-24T14:02:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56549-does-dol-have-jurisdiction-over-simple-iras/</loc>
  <lastmod>2014-11-21T22:28:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56548-required-qjsa-explanation/</loc>
  <lastmod>2014-11-21T20:46:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56547-coverage415-limit/</loc>
  <lastmod>2014-11-21T16:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56546-plan-merger-and-life-insurance/</loc>
  <lastmod>2014-11-21T16:08:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56545-sep-ira-excess-contributions/</loc>
  <lastmod>2014-12-02T13:13:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56544-amending-out-of-100-qpsa/</loc>
  <lastmod>2014-11-21T19:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56543-403b-does-adoption-agreement-trump-non-erisa-status/</loc>
  <lastmod>2014-11-26T17:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56542-terminating-a-403b/</loc>
  <lastmod>2014-11-21T02:50:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56541-adp-test-owner-dies/</loc>
  <lastmod>2014-11-21T20:24:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56540-fin-for-a-sole-proprietorship/</loc>
  <lastmod>2014-11-20T19:09:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56539-mid-year-opt-out-for-exchange-purchase/</loc>
  <lastmod>2014-11-20T17:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56538-true-up-for-self-employed/</loc>
  <lastmod>2014-11-21T15:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56537-non-erisa-403b-safe-harbor-plan/</loc>
  <lastmod>2014-11-20T19:09:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56536-reits/</loc>
  <lastmod>2014-12-05T01:43:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56535-employee-insurance-contribution-paperwork-for-pre-tax-status/</loc>
  <lastmod>2015-01-10T00:45:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56534-can-employee-insurance-contribution-vary-based-upon-age-or-sex/</loc>
  <lastmod>2015-01-10T00:36:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56533-the-effect-of-top-heavy-allocations-on-gateway-allocations/</loc>
  <lastmod>2014-11-19T20:14:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56532-termination-date/</loc>
  <lastmod>2014-11-19T20:13:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56531-self-funded-trusts-vs-no-trust/</loc>
  <lastmod>2014-11-20T18:09:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56530-403b-and-ira-rmd-catastrophe/</loc>
  <lastmod>2014-11-18T23:41:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56529-403b-and-ira-catastrophe/</loc>
  <lastmod>2014-11-20T17:21:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56528-403b-and-ira-rmd-catastrophe/</loc>
  <lastmod>2014-11-18T23:34:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56527-hatfa/</loc>
  <lastmod>2014-11-18T23:05:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56526-do-deceased-non-key-participants-get-a-top-heavy-minimum/</loc>
  <lastmod>2014-11-21T16:34:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56525-info-on-esop-investigation-by-dol/</loc>
  <lastmod>2016-02-17T18:23:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56524-rechacterization-of-salary-reduction-to-roth-within-a-401k-plan/</loc>
  <lastmod>2014-11-20T19:06:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56523-esops-for-plan-administrators-1st-edition/</loc>
  <lastmod>2015-03-18T12:21:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56522-enhanced-safe-harbor-match/</loc>
  <lastmod>2014-11-18T18:17:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56521-impermissible-manipulation-of-annuity-starting-date/</loc>
  <lastmod>2014-11-18T16:02:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56520-mid-year-change-medicare-enrollment/</loc>
  <lastmod>2014-11-21T21:26:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56519-forfeitures-and-safe-harbor-match/</loc>
  <lastmod>2014-11-25T19:30:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56518-notice-2014-54/</loc>
  <lastmod>2014-11-18T13:50:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56517-employee-terms-and-goes-to-work-for-the-other-division/</loc>
  <lastmod>2014-11-18T16:23:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56516-db-plan-termination-but-with-a-difficult-participant/</loc>
  <lastmod>2014-11-19T21:51:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56515-gateway-minimum/</loc>
  <lastmod>2014-11-17T18:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56514-missing-participant-is-deceased/</loc>
  <lastmod>2014-11-20T18:15:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56513-section-125-plan-cash-usable-to-purchase-insurance-on-the-exchange/</loc>
  <lastmod>2014-11-21T12:49:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56512-real-estate-expenses/</loc>
  <lastmod>2014-11-17T17:45:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56511-terminate-andor-restating-a-457b-plan/</loc>
  <lastmod>2014-11-17T14:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56510-plan-amendment-not-executed-but-client-followed-updated-spd/</loc>
  <lastmod>2014-12-16T21:45:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56509-initial-eligibility-requirements-less-than-1-yos/</loc>
  <lastmod>2014-11-21T19:18:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56508-ira-and-non-recourse-lending/</loc>
  <lastmod>2014-11-14T23:30:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56507-401k-borrowing/</loc>
  <lastmod>2014-11-15T11:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56506-prohibitted-transaction/</loc>
  <lastmod>2014-11-18T20:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56505-summary-annual-report-reference-to-numbers-on-spreadsheet/</loc>
  <lastmod>2014-11-19T19:45:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56504-acquired-employer-submitting-5310-controlled-group-on-app-or-no/</loc>
  <lastmod>2014-11-14T17:46:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56503-maximum-amount-available-for-loan-what-is-a-related-plan/</loc>
  <lastmod>2014-11-14T19:21:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56502-applying-for-determination-letter/</loc>
  <lastmod>2014-11-14T14:28:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56501-retroactive-annuity-eligible-for-rollover/</loc>
  <lastmod>2014-11-14T17:31:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56500-premium-reimbursement/</loc>
  <lastmod>2014-11-14T15:41:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56499-businessplan-transactions/</loc>
  <lastmod>2014-11-14T15:46:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56498-qnec-to-pass-410b/</loc>
  <lastmod>2014-11-13T13:10:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56497-deceased-account-holder-failed-to-take-rmds/</loc>
  <lastmod>2014-11-17T14:14:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56496-rmd-retired-123113/</loc>
  <lastmod>2019-03-01T19:11:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56495-correcting-profit-sharing-allocation/</loc>
  <lastmod>2014-11-13T13:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56494-form-6088e/</loc>
  <lastmod>2014-11-13T15:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56493-ft-william-software/</loc>
  <lastmod>2014-11-13T18:02:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56492-what-about-the-770-account/</loc>
  <lastmod>2014-11-12T17:27:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56491-ownershipfamily-attribution-in-a-501c3-401k-plan-possible/</loc>
  <lastmod>2014-11-12T14:03:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56490-forfeiture-of-matching-contributions-due-to-failed-adp-test/</loc>
  <lastmod>2016-03-14T13:48:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56489-determination-of-controlled-group/</loc>
  <lastmod>2014-11-12T22:34:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56488-design-based-safe-harbor-allocation-formula/</loc>
  <lastmod>2014-11-11T17:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56487-question-on-457f-taxation-of-distributions/</loc>
  <lastmod>2014-11-12T20:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56486-equivalent-of-stock-sale-in-church-plan/</loc>
  <lastmod>2014-11-13T23:06:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56485-revenue-sharing-realloaction-funds-to-participants/</loc>
  <lastmod>2014-11-13T03:10:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56484-db-plan-termination-nonpbgc-assets-insufficient/</loc>
  <lastmod>2017-02-23T03:56:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56483-tips-w-2-comp-definition-safe-harbor-match-per-payroll/</loc>
  <lastmod>2014-11-11T13:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56482-nra-in-new-plans-document/</loc>
  <lastmod>2014-11-11T16:08:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56481-mep-new-rule-for-5500-filing/</loc>
  <lastmod>2014-11-10T14:04:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56479-which-states-dont-follow-roth-tax-treatment/</loc>
  <lastmod>2014-11-10T14:02:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56478-which-states-dont-follow-roth-tax-treatment/</loc>
  <lastmod>2014-11-10T13:58:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56477-max-deduction-sepdb-vs-401kpsdb-self-employed/</loc>
  <lastmod>2014-11-10T14:54:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56476-eligibility-after-break-in-service/</loc>
  <lastmod>2014-11-10T13:25:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56475-sole-prop-minimum-funding-contribution-using-spreadsheet/</loc>
  <lastmod>2014-11-11T20:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56474-5500-requirements-in-the-1980s/</loc>
  <lastmod>2014-11-10T21:48:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56473-multiple-401k-plans/</loc>
  <lastmod>2014-11-10T12:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56472-can-a-ppa-restatement-be-effective-january-1-2014/</loc>
  <lastmod>2014-11-11T11:59:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56471-prior-year-testing/</loc>
  <lastmod>2014-11-10T12:22:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56470-negative-401k-payroll-contribution/</loc>
  <lastmod>2014-11-07T17:44:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56469-ltd-to-active-status-and-401k-loan/</loc>
  <lastmod>2014-11-07T16:45:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56468-partners-in-s-corp-c-corp-or-llc-k-1-what-is-earned-income/</loc>
  <lastmod>2014-11-07T15:20:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56467-change-in-partnership/</loc>
  <lastmod>2014-11-12T21:50:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56466-prepaying-a-gateway-contribution/</loc>
  <lastmod>2014-11-12T17:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56465-removing-last-day-provision-for-lay-off-employees/</loc>
  <lastmod>2014-11-07T12:50:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56464-form-5500-ez-are-beneficiaries-counted-for-the-plan/</loc>
  <lastmod>2014-11-07T19:24:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56463-partners-participating-in-cafeteria-plan-solutions-for-plan-correction/</loc>
  <lastmod>2015-04-28T18:51:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56462-auto-enrollment-safe-harbor-plan/</loc>
  <lastmod>2014-11-07T15:22:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56461-cafe-plan-hsa-with-employer-contrib-nondiscrim-testing/</loc>
  <lastmod>2014-11-07T17:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56460-leveraged-esop-s-corp-mandatory-to-exclude-disqualified-persons/</loc>
  <lastmod>2014-11-07T10:32:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56459-llc-taxed-as-corporation-recommended-retirement-plan/</loc>
  <lastmod>2014-11-08T00:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56458-simple-ira-more-than-2-nec/</loc>
  <lastmod>2014-11-06T18:22:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56457-normal-retirement-age-vs-early-retirement-age/</loc>
  <lastmod>2014-11-07T15:16:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56456-proscons-of-after-tax-contributions/</loc>
  <lastmod>2014-11-14T20:48:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56455-termination-of-a-frozen-defined-benefit-pension-plan-with-excess-asets/</loc>
  <lastmod>2014-11-07T17:36:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56454-rev-proc-2014-61-higher-deductibles-for-hdhps/</loc>
  <lastmod>2014-11-07T23:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56453-minor-children-and-401k-eligibility/</loc>
  <lastmod>2014-11-05T18:00:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56452-control-group-acquiring-another-company-with-no-plan/</loc>
  <lastmod>2014-11-05T16:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56451-ppa-restatement-of-all-retirement-plans-signatures/</loc>
  <lastmod>2014-11-05T18:43:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56450-election-humor/</loc>
  <lastmod>2014-11-05T15:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56449-does-defined-contribution-with-age-banded-premiums-violate-adea/</loc>
  <lastmod>2015-05-19T15:35:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56448-lost-earnings-rate-of-return/</loc>
  <lastmod>2014-11-06T17:13:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56447-letter-from-irs-saying-5500-ez-has-wrong-ein/</loc>
  <lastmod>2014-11-04T17:22:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56446-may-a-health-plan-preclude-assignment/</loc>
  <lastmod>2014-11-08T00:49:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56445-may-a-health-plan-define-full-time-as-40-hours-a-week/</loc>
  <lastmod>2014-11-11T15:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56444-annual-qdia-notice-and-404c-compliance/</loc>
  <lastmod>2014-11-04T19:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56443-refusal-to-reissue-distribution-check/</loc>
  <lastmod>2014-11-03T22:24:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56442-minimum-acct-balances/</loc>
  <lastmod>2014-11-06T15:29:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56441-irs-approval-of-trust-agreement-amendment/</loc>
  <lastmod>2014-11-04T17:18:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56440-eaca/</loc>
  <lastmod>2014-11-07T14:20:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56439-adp-testing-can-we-test-acquired-ees-separately/</loc>
  <lastmod>2014-11-04T14:20:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56438-plan-year-ends-within-tax-year/</loc>
  <lastmod>2014-11-03T05:52:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56437-huh/</loc>
  <lastmod>2014-11-04T14:28:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56436-impermissible-accelerationsubstition/</loc>
  <lastmod>2014-10-31T21:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56435-9302014-pye-and-catch-up/</loc>
  <lastmod>2014-10-31T17:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56434-sep-and-401k-question/</loc>
  <lastmod>2014-10-31T19:17:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56433-4204-bondcontrolled-group-question/</loc>
  <lastmod>2014-10-30T20:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56432-payment-modifications/</loc>
  <lastmod>2014-10-30T19:00:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56431-adp-test-question-plan-imposed-limit/</loc>
  <lastmod>2014-10-30T18:26:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56429-ga-terminal-funding-vehicles/</loc>
  <lastmod>2014-10-29T15:12:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56428-what-the-heck-is-this/</loc>
  <lastmod>2014-10-28T18:10:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56427-5500-to-5500ez/</loc>
  <lastmod>2015-06-24T21:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56426-measure-of-damages-from-loss-of-tax-qualification/</loc>
  <lastmod>2014-11-17T14:11:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56425-sole-proprietor-sponsorsadopts-corporate-plan/</loc>
  <lastmod>2014-10-29T17:41:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56424-a-deserved-honor-to-dave-baker/</loc>
  <lastmod>2014-11-05T02:39:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56423-standard-pbgc-termination-timing-of-amendmentresolution/</loc>
  <lastmod>2014-11-26T10:19:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56422-executor-fees/</loc>
  <lastmod>2014-10-27T23:24:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56421-rmd-father-of-owner/</loc>
  <lastmod>2014-10-27T16:10:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56420-terminated-participant-fee/</loc>
  <lastmod>2014-10-27T15:38:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56417-after-tax-contributions/</loc>
  <lastmod>2014-10-27T12:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56416-form-5500-sup/</loc>
  <lastmod>2014-11-14T19:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56415-auto-escalation/</loc>
  <lastmod>2014-10-24T20:43:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56414-merging-sh-and-non-sh-plans-as-of-112015/</loc>
  <lastmod>2014-11-02T13:31:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56413-early-retirement-feature-and-anti-cut-back/</loc>
  <lastmod>2014-10-24T21:26:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56412-is-filing-required-if-disability-plan-not-under-cafeteria-plan-paid-by-employer-with-100-participants/</loc>
  <lastmod>2014-10-24T20:48:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56411-executortrix-fees/</loc>
  <lastmod>2014-10-27T15:28:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56410-internal-admin-costs-whats-reasonable/</loc>
  <lastmod>2014-10-24T18:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56409-qualified-plan-rollover-to-ira-change-to-roth-asset-protection/</loc>
  <lastmod>2018-03-24T14:25:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56408-plan-termination-and-successor-plan-rules/</loc>
  <lastmod>2014-10-24T20:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56407-the-actuarial-mind/</loc>
  <lastmod>2014-10-24T16:24:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56406-changing-a-ppa-amendment/</loc>
  <lastmod>2014-10-28T12:51:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56405-pvab-used-for-rmd/</loc>
  <lastmod>2014-10-23T18:46:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56404-rmd-after-death-but-before-rbd/</loc>
  <lastmod>2014-10-23T22:05:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56403-vesting-for-cash-opt-out/</loc>
  <lastmod>2014-11-04T14:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56402-deferred-compensation-and-elective-deferrals/</loc>
  <lastmod>2014-10-23T17:21:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56401-top-heavy-status-profit-sharing-receivables/</loc>
  <lastmod>2014-10-23T15:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56400-minimum-distributions/</loc>
  <lastmod>2014-10-24T11:37:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56399-2015-colas-edited-colas-released-oct-23/</loc>
  <lastmod>2014-10-27T12:42:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56398-dealing-with-final-deferrals-in-terminated-401k-plan/</loc>
  <lastmod>2014-10-23T03:54:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56397-current-year-compensation/</loc>
  <lastmod>2014-10-23T06:33:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56396-relius-asp-managed-services/</loc>
  <lastmod>2022-06-16T21:04:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56395-adopting-an-amendment/</loc>
  <lastmod>2014-10-22T19:54:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56394-expected-plan-limts-for-next-year/</loc>
  <lastmod>2014-10-22T13:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56393-safe-harbor-401k-with-different-eligibility-rules/</loc>
  <lastmod>2014-10-22T13:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56392-controlled-group/</loc>
  <lastmod>2014-10-21T23:07:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56391-non-profit-with-a-sep-and-non-erisa-plan-doc-allowed/</loc>
  <lastmod>2014-10-22T13:03:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56390-multiple-employer-plan-plan-expenses/</loc>
  <lastmod>2014-10-22T00:14:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56389-ma-retirement-plan-checklist/</loc>
  <lastmod>2014-10-21T19:46:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56388-controlled-group-spouse-attribution/</loc>
  <lastmod>2014-10-23T17:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56387-acp-test-and-catch-up-contributions/</loc>
  <lastmod>2014-10-21T19:59:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56386-cash-balance-owner-allocation-formula/</loc>
  <lastmod>2014-10-23T17:00:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56385-questions-to-ask-when-terminating-a-non-leveraged-esop/</loc>
  <lastmod>2015-03-25T22:16:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56384-traditional-db-plan-doing-lump-sum-simplified-alternate-payee-id-process/</loc>
  <lastmod>2014-10-21T20:50:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56383-hpid-is-it-possible-that-a-plan-never-uses-its-hpid/</loc>
  <lastmod>2014-11-04T13:30:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56382-forfeiture-reallocation/</loc>
  <lastmod>2014-10-21T17:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56381-allocating-cents-to-401k-subaccounts/</loc>
  <lastmod>2014-10-23T12:49:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56380-additional-loan-repayment/</loc>
  <lastmod>2014-10-21T14:37:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56379-is-it-late/</loc>
  <lastmod>2014-10-21T23:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56378-surviving-spouse-rollover-from-qualified-plan-to-inherited-ira/</loc>
  <lastmod>2014-10-20T19:09:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56377-incorrect-profit-sharing-allocation/</loc>
  <lastmod>2014-10-20T16:00:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56376-how-do-we-distinguish-an-early-retirement-from-a-termination/</loc>
  <lastmod>2014-10-18T00:19:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56375-six-month-delay-after-spin-off/</loc>
  <lastmod>2014-10-17T17:18:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56374-acceleration-of-short-term-deferral/</loc>
  <lastmod>2014-10-30T19:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56373-rmd-former-5-owner/</loc>
  <lastmod>2014-10-24T13:43:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56372-varying-levels-of-match-based-on-classification-groups/</loc>
  <lastmod>2014-10-17T15:57:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56371-after-tax-contributions/</loc>
  <lastmod>2014-10-21T13:22:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56370-ssae-16/</loc>
  <lastmod>2014-10-16T18:16:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56369-question-about-entry-date-and-payroll/</loc>
  <lastmod>2014-10-16T20:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56368-loans-two-bona-fide-leaves-of-absence/</loc>
  <lastmod>2014-10-16T15:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56367-self-insured-health-plans-hipd-compliance-personal-information/</loc>
  <lastmod>2014-11-04T13:35:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56366-different-statuses-for-form-5500-sf/</loc>
  <lastmod>2014-10-16T15:52:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56365-pt-loans-form-5330-statute-of-limitations/</loc>
  <lastmod>2014-10-16T12:49:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56364-welfare-5500s-without-attachment/</loc>
  <lastmod>2014-10-16T02:48:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56360-does-two-unrelated-employers-make-a-mewa/</loc>
  <lastmod>2014-10-18T20:10:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56359-415-limit-and-qdro-award/</loc>
  <lastmod>2014-10-16T09:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56358-missing-participant-in-active-plan-db-or-dc/</loc>
  <lastmod>2014-10-15T20:57:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56357-anyone-an-expert-on-average-benefits-testing/</loc>
  <lastmod>2014-10-16T23:35:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56356-death-benefit-payable-to-child/</loc>
  <lastmod>2014-10-16T17:04:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56355-form-5500-deadline/</loc>
  <lastmod>2014-10-16T02:17:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56354-fidelity-bond-inflation-guard/</loc>
  <lastmod>2017-11-09T11:23:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56353-mid-year-change-in-automatic-enrollment-percentage/</loc>
  <lastmod>2014-10-15T17:07:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56352-reverse-discrimination-in-safe-harbor-plan/</loc>
  <lastmod>2014-10-15T16:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56351-cafeteria-plan-short-year/</loc>
  <lastmod>2014-10-22T18:54:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56350-how-do-i-classify-loan-payments/</loc>
  <lastmod>2014-10-15T16:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56349-solo-401k-plan-closed-issue/</loc>
  <lastmod>2014-10-18T22:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56348-5500-ez-or-5500-sf-online/</loc>
  <lastmod>2014-10-16T01:45:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56347-form-5500-plan-characteristic-codes/</loc>
  <lastmod>2014-10-16T17:46:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56346-loan-to-a-non-participant/</loc>
  <lastmod>2014-10-15T12:29:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56345-short-term-deferral/</loc>
  <lastmod>2014-10-30T19:14:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56344-conditions-for-corrective-11g-amendment/</loc>
  <lastmod>2014-10-14T16:46:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56343-deposit-timing-of-ps/</loc>
  <lastmod>2014-10-24T15:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56339-exclude-hce-by-name-even-though-non-key/</loc>
  <lastmod>2014-10-15T19:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56338-unintentional-deferral/</loc>
  <lastmod>2014-10-31T16:00:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56337-effective-date-for-amendingrestating-mp-to-ps/</loc>
  <lastmod>2014-10-14T11:18:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56336-userra-and-make-up-deferrals/</loc>
  <lastmod>2014-10-13T00:05:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56335-sep-ira-contribution-classification/</loc>
  <lastmod>2014-10-20T18:15:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56334-tiaa-class-action-settlement/</loc>
  <lastmod>2014-10-23T18:00:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56333-vesting-schedule-amendment/</loc>
  <lastmod>2014-10-14T11:55:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56332-deduction-for-missed-contributions-incorrectly-excluded-employees/</loc>
  <lastmod>2014-10-13T15:56:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56331-can-vcp-fees-be-paid-from-plan-assets/</loc>
  <lastmod>2014-10-11T00:53:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56330-hpid/</loc>
  <lastmod>2014-10-10T17:15:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56329-exclusion-of-eligible-employees-from-401k-deferral-opportunity/</loc>
  <lastmod>2014-10-10T11:31:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56328-auditor-asking-for-cost-basis-in-401k-plan/</loc>
  <lastmod>2014-10-10T14:47:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56327-leveraged-esop-not-allocating-shares-in-a-given-year/</loc>
  <lastmod>2014-10-13T11:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56326-final-filing-5500-sf-db-plan/</loc>
  <lastmod>2014-10-09T19:14:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56325-5330-not-extended/</loc>
  <lastmod>2014-10-09T18:15:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56324-hardship-available-after-loans-at-50-have-been-exhausted/</loc>
  <lastmod>2014-10-09T15:17:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56323-amending-profit-sharing-component/</loc>
  <lastmod>2014-10-09T20:55:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56322-has-any-court-found-that-an-actuary-might-be-a-plan-fiduciary/</loc>
  <lastmod>2014-11-17T17:12:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56321-eligibility-under-401k-safe-harbor-plan/</loc>
  <lastmod>2014-10-08T22:13:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56320-employer%E2%80%99s-combined-marginal-tax-rate-what-does-this-mean/</loc>
  <lastmod>2014-10-13T13:13:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56319-terminating-safe-harbor-plan/</loc>
  <lastmod>2014-10-09T18:57:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56318-schedule-sf-qualifed-assets/</loc>
  <lastmod>2014-10-08T20:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56317-tpa-revenue-sharing/</loc>
  <lastmod>2014-10-09T15:04:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56316-pre-ppa-auto-enroll-vs-aca-vs-eaca-vs-qaca-help/</loc>
  <lastmod>2014-10-10T14:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56315-rmd-plan-terminated/</loc>
  <lastmod>2014-10-08T14:39:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56314-no-5500-ez-to-5500-sf/</loc>
  <lastmod>2014-10-08T15:32:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56313-forms-1094-c-1095-c/</loc>
  <lastmod>2015-03-25T20:53:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56312-corrective-amendment-safe-harbor/</loc>
  <lastmod>2014-10-07T19:12:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56311-suspension-of-benefits-what-to-do-with-contributions/</loc>
  <lastmod>2014-10-08T14:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56310-newly-eligible-employees/</loc>
  <lastmod>2014-10-07T17:26:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56309-universal-availability-and-part-time-employees/</loc>
  <lastmod>2014-10-08T14:50:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56308-anything-new-for-2013-filing/</loc>
  <lastmod>2014-10-08T17:30:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56307-form-5330-for-excess-contributions-from-2011/</loc>
  <lastmod>2014-10-07T12:20:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56306-asset-protection-bankruptcy-creditor-claims/</loc>
  <lastmod>2014-10-07T17:29:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56305-valic/</loc>
  <lastmod>2014-10-07T09:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56304-do-all-plan-loan-errors-have-to-be-corrected-through-vcp/</loc>
  <lastmod>2014-12-16T00:56:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56303-2015-plan-limits/</loc>
  <lastmod>2014-10-15T20:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56302-going-from-family-coverage-to-individual-and-adult-children-covered/</loc>
  <lastmod>2014-10-06T15:44:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56297-any-recourse-for-the-5558-being-filed-late/</loc>
  <lastmod>2014-10-06T15:40:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56296-excess-deferrals-statute-of-limitations/</loc>
  <lastmod>2014-10-04T22:55:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56295-management-group/</loc>
  <lastmod>2014-10-04T23:04:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56294-late-deposit-and-415-limits/</loc>
  <lastmod>2014-10-03T21:39:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56293-rmds-from-multiple-403-b-plans/</loc>
  <lastmod>2014-10-03T20:36:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56292-5500-unfunded-safe-harbor/</loc>
  <lastmod>2014-10-06T13:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56291-minimum-payroll-for-a-loan-deduction/</loc>
  <lastmod>2014-10-07T12:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56290-reporting-qdro-payment-to-court/</loc>
  <lastmod>2014-10-03T19:53:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56289-calculating-earnings-and-late-deposit/</loc>
  <lastmod>2014-10-03T19:13:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56288-two-tiered-profit-sharing/</loc>
  <lastmod>2014-10-06T16:14:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56287-sponsor-to-contribute-missed-earnings-but-no-late-contributions-occurred/</loc>
  <lastmod>2014-10-06T12:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56286-controlled-group-companies-testing/</loc>
  <lastmod>2014-10-03T17:13:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56285-red-sox-nation-lives-on/</loc>
  <lastmod>2014-11-07T14:06:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56284-defined-benefit-contributions-for-sole-prop/</loc>
  <lastmod>2014-10-03T19:54:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56283-2013-ps-after-partnership-return-filed/</loc>
  <lastmod>2014-10-03T12:54:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56282-plan-loans-how-to-figure-deemed-distribution-and-remaining-loan-balance/</loc>
  <lastmod>2014-10-03T16:23:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56281-parent-vs-subsidiary-sponsorship-of-plan/</loc>
  <lastmod>2014-10-29T21:36:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56280-suspected-prohibited-transaction/</loc>
  <lastmod>2014-10-03T12:36:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56279-dividing-master-trust/</loc>
  <lastmod>2014-10-02T14:20:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56278-exclude-temporary-employees/</loc>
  <lastmod>2014-10-02T15:52:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56277-how-to-calculate-401k-match-in-excel/</loc>
  <lastmod>2014-10-02T14:05:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56276-problem-with-notice-2014-55-opt-outs/</loc>
  <lastmod>2014-10-06T16:05:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56275-restatement-date-vs-signature-date/</loc>
  <lastmod>2014-10-09T15:05:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56274-household-expenses-etc-paid-from-ira/</loc>
  <lastmod>2014-10-01T22:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56273-vested-benefits-required-to-fund/</loc>
  <lastmod>2014-10-01T22:21:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56272-loan-refinance/</loc>
  <lastmod>2014-10-01T19:23:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56271-schedule-c-required/</loc>
  <lastmod>2014-10-01T22:29:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56270-death-of-alternative-payee-before-designating-beneficiary/</loc>
  <lastmod>2014-10-01T13:10:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56269-death-of-alternative-payee-before-designating-beneficiary/</loc>
  <lastmod>2014-10-02T16:43:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56268-how-to-get-out-of-a-419-plan/</loc>
  <lastmod>2014-11-17T12:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56267-employee-opt-out-of-a-403-b/</loc>
  <lastmod>2014-10-11T12:13:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56266-master-trust-reporting-in-form-5500/</loc>
  <lastmod>2014-09-30T17:49:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56265-new-plan-under-250k/</loc>
  <lastmod>2014-10-02T18:30:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56264-30-day-notice-for-adding-fund/</loc>
  <lastmod>2014-09-30T18:38:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56263-vs-versus-prototype/</loc>
  <lastmod>2014-09-30T18:24:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56262-contingent-annuity-question/</loc>
  <lastmod>2014-10-01T16:26:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56261-415-and-fiscal-limitation-year/</loc>
  <lastmod>2014-09-30T19:00:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56260-late-deposit-lost-earnings/</loc>
  <lastmod>2014-10-01T14:20:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56259-e-filing-form-945/</loc>
  <lastmod>2014-10-07T12:07:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56258-436-restrictions-on-plan-amendments/</loc>
  <lastmod>2014-09-29T21:04:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56257-loan-to-inactive-participant/</loc>
  <lastmod>2014-09-29T18:33:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56256-single-member-llc-how-to-report-owners-401k-deferrals-to-irs/</loc>
  <lastmod>2014-10-01T14:29:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56255-erisa-preemption/</loc>
  <lastmod>2014-09-30T14:42:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56254-late-deposits-dol-safe-harbor/</loc>
  <lastmod>2014-10-03T19:04:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56252-s-corp-owner-contributions/</loc>
  <lastmod>2014-09-29T16:24:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56251-scp-retro-amendment/</loc>
  <lastmod>2014-09-30T15:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56250-mish-mash/</loc>
  <lastmod>2014-09-27T18:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56249-can-you-roll-annual-sep-contributions-into-401k-each-year/</loc>
  <lastmod>2014-10-09T16:17:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56248-maximum-2014-of-income-individual-mandate-penalty/</loc>
  <lastmod>2014-09-26T20:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56247-participating-employer-setting-up-own-plan/</loc>
  <lastmod>2014-09-30T19:54:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56246-hpids-and-wrap-plan/</loc>
  <lastmod>2014-09-26T16:09:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56245-one-man-plan-investing-in-collectibles/</loc>
  <lastmod>2014-09-29T12:41:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56244-late-401k-contributions/</loc>
  <lastmod>2014-09-26T20:02:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56243-deferrals-taken-from-ineligible-source-of-compensation/</loc>
  <lastmod>2014-09-26T16:38:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56242-using-identical-prototype-documents-with-qslobsmultiple-employer-plan/</loc>
  <lastmod>2014-09-25T22:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56241-participants-moved-to-union-in-th-calc/</loc>
  <lastmod>2014-10-01T18:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56240-what-happens/</loc>
  <lastmod>2014-09-29T15:43:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56239-contribution-amount-to-use-on-schedule-h/</loc>
  <lastmod>2014-10-14T20:46:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56238-taxation-on-late-402g-excesses/</loc>
  <lastmod>2014-09-26T15:45:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56237-uncashed-distribution-checks/</loc>
  <lastmod>2014-09-25T17:26:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56236-converting-a-simple-ira-to-a-safe-harbor-401k/</loc>
  <lastmod>2014-09-25T16:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56235-fixed-contribution-towards-age-based-premiums-violates-adea/</loc>
  <lastmod>2014-09-26T14:22:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56234-merging-a-401k-plan-into-a-403b-plan/</loc>
  <lastmod>2024-07-31T14:30:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56233-incarceration-as-a-qualifying-event/</loc>
  <lastmod>2014-09-26T23:43:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56232-form-5558-filed-until-9-15-14/</loc>
  <lastmod>2014-09-25T14:03:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56231-terminationg-simple-ira-new-401k-plan/</loc>
  <lastmod>2014-09-24T19:40:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56230-terminating-a-401k-during-vcp-submission-process/</loc>
  <lastmod>2014-09-24T17:28:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56229-donating-rmd-to-a-qualified-charity/</loc>
  <lastmod>2014-11-14T23:54:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56228-updating-plan-documents-by-123114/</loc>
  <lastmod>2014-09-25T20:11:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56227-when-can-an-ap-not-be-a-qjsa-100-beneficiary/</loc>
  <lastmod>2014-09-24T23:23:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56226-qualified-replacement-plan-for-1-participant/</loc>
  <lastmod>2014-09-24T20:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56225-brokerage-account-only-for-owner/</loc>
  <lastmod>2014-09-24T22:31:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56224-severance-comp-vs-post-severance-comp/</loc>
  <lastmod>2014-09-27T22:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56223-question-regarding-make-up-deferralmatch/</loc>
  <lastmod>2014-09-23T22:10:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56222-scope-of-ap-survivor-benefit-issue/</loc>
  <lastmod>2014-09-23T19:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56221-204h-notice/</loc>
  <lastmod>2014-09-23T20:32:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56220-another-dbdc-max-deductible-question/</loc>
  <lastmod>2014-09-23T20:43:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56219-converting-an-existing-401k-plan-to-qaca/</loc>
  <lastmod>2014-10-08T18:31:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56218-2012-schedule-sb-amend-or-not-amend/</loc>
  <lastmod>2014-09-23T19:52:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56217-rmd-in-kind-distribution/</loc>
  <lastmod>2014-09-22T21:44:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56216-otherwise-excludable-employees-for-adp-testing/</loc>
  <lastmod>2014-10-03T18:53:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56213-cobra/</loc>
  <lastmod>2014-09-20T17:50:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56212-rmd-to-a-lost-participant/</loc>
  <lastmod>2014-09-22T15:55:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56210-rmd-under-5-year-rule/</loc>
  <lastmod>2014-09-19T19:22:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56209-unique-aca-issue-and-participants-personal-info/</loc>
  <lastmod>2014-09-19T18:41:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56208-fixing-a-mistaken-qdro/</loc>
  <lastmod>2014-09-23T19:15:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56207-extra-loan-payment/</loc>
  <lastmod>2014-09-19T11:48:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56206-6-fixed-rate-allowed-in-todays-regulation/</loc>
  <lastmod>2014-09-18T22:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56204-safe-harbor-mid-year-amendment-predecessor-service/</loc>
  <lastmod>2014-09-19T11:19:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56203-plan-limits/</loc>
  <lastmod>2014-09-19T19:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56202-closing-agreement-reports/</loc>
  <lastmod>2014-09-25T15:43:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56201-employer-sponsored-ira-account-under-408c/</loc>
  <lastmod>2014-09-17T21:01:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56200-what-is-with-these-recordkeepers-and-qdros/</loc>
  <lastmod>2014-09-18T22:02:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56199-taxable-fringe-benefit-reporting/</loc>
  <lastmod>2014-09-17T16:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56198-reversing-credit-balance-elections-under-irc-430/</loc>
  <lastmod>2014-09-17T15:13:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56197-annual-required-participant-notice-question/</loc>
  <lastmod>2014-09-17T15:29:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56196-short-plan-year-safe-harbor-plan/</loc>
  <lastmod>2014-09-24T14:08:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56195-new-plan-with-partial-year-safe-harbor-provisions/</loc>
  <lastmod>2014-09-17T16:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56194-exclude-sick-employee-to-get-better-group-rate/</loc>
  <lastmod>2014-09-17T15:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56193-international-talk-like-a-pirate-day-sept-19th/</loc>
  <lastmod>2014-09-19T14:41:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56192-5500-counts-terminated-0-vested-but-still-has-an-account/</loc>
  <lastmod>2015-07-21T12:17:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56191-match-as-bonus/</loc>
  <lastmod>2014-09-16T19:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56190-age-waiver-in-a-new-document/</loc>
  <lastmod>2014-09-16T14:22:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56189-merger-of-esop/</loc>
  <lastmod>2014-09-16T13:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56188-successor-401k-plans-correction-thoughts/</loc>
  <lastmod>2014-09-23T13:57:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56187-rmd-from-an-ira-and-subsequent-rollover-to-401k-of-ira-balance/</loc>
  <lastmod>2014-09-16T14:07:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56186-restating-for-ppa-for-a-terminated-plan/</loc>
  <lastmod>2014-09-16T15:13:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56185-expert-witness-rmd/</loc>
  <lastmod>2014-09-16T14:01:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56184-multiple-employer-401k/</loc>
  <lastmod>2014-09-15T20:27:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56183-catch-up-top-heavy/</loc>
  <lastmod>2017-11-30T21:05:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56182-deadline-for-corrective-amendment/</loc>
  <lastmod>2014-09-15T19:34:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56181-distributions-made-in-error/</loc>
  <lastmod>2015-06-26T20:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56180-ok-to-have-different-accrual-rules-for-first-and-last-years/</loc>
  <lastmod>2014-09-16T14:13:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56179-auto-enroll-auto-escalation/</loc>
  <lastmod>2014-09-16T13:29:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56178-when-is-it-proper-to-ignore-a-health-plans-written-provision/</loc>
  <lastmod>2014-09-15T22:04:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56177-when-is-it-proper-to-ignore-a-plan-documents-provision/</loc>
  <lastmod>2014-09-13T20:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56176-please-recommend-your-job-search-method-or-headhunter/</loc>
  <lastmod>2014-09-13T11:39:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56175-top-heavy-exemption-if-hces-do-not-receive-safe-harbor/</loc>
  <lastmod>2014-09-15T20:09:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56174-pop-withholding-and-mid-month-termination/</loc>
  <lastmod>2014-09-15T19:07:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56173-see-through-trust-beneficiary/</loc>
  <lastmod>2014-09-15T18:22:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56172-dbdc-contribution-limit/</loc>
  <lastmod>2015-07-23T03:26:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56171-eligible-rollover-distribution/</loc>
  <lastmod>2014-09-12T19:50:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56170-subsequent-distribution-to-alternate-payee-from-qualified-plan/</loc>
  <lastmod>2014-09-12T13:27:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56169-distributions-to-alternate-payee-after-qdro-penalty/</loc>
  <lastmod>2014-09-12T13:26:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56168-self-insured-plans-audit-requirement/</loc>
  <lastmod>2014-09-12T19:59:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56167-hatfa-guidance-issued/</loc>
  <lastmod>2014-09-15T14:42:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56166-determination-letter-urgent-business-need/</loc>
  <lastmod>2014-09-12T21:52:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56165-amending-a-safe-harbor-plan/</loc>
  <lastmod>2014-09-11T20:53:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56164-401a26-but-zero-compensation/</loc>
  <lastmod>2014-09-11T19:41:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56163-paying-surrender-penalties-with-forfeitures/</loc>
  <lastmod>2014-09-12T02:22:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56162-1042-and-cash-contribution/</loc>
  <lastmod>2014-09-11T18:27:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56161-limiting-compensation-in-year-prior-to-effective-date/</loc>
  <lastmod>2014-09-11T20:20:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56160-controlled-group-husband-wife/</loc>
  <lastmod>2014-09-11T18:38:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56159-sep-ira-short-plan-year/</loc>
  <lastmod>2014-10-31T05:40:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56158-adp-refund-made-timely-but-changed-after-the-deadline/</loc>
  <lastmod>2014-09-11T18:57:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56157-participant-count/</loc>
  <lastmod>2014-09-10T21:30:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56156-previous-company/</loc>
  <lastmod>2014-09-10T18:13:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56155-fiduciary-indemnification-agreement/</loc>
  <lastmod>2014-09-12T19:06:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56154-360-plan/</loc>
  <lastmod>2014-09-10T20:42:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56153-starting-new-tpa-practice/</loc>
  <lastmod>2016-03-10T23:37:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56152-safe-harbor-contribution-not-contributed/</loc>
  <lastmod>2014-09-10T19:39:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56151-eligibility/</loc>
  <lastmod>2014-09-10T19:23:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56150-new-safe-harbor-plan-and-control-groups/</loc>
  <lastmod>2014-09-10T17:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56149-rmd-for-owners-parents/</loc>
  <lastmod>2022-11-23T14:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56148-unusual-processing-delay/</loc>
  <lastmod>2014-09-10T19:01:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56147-404a7-dbdc-deduction-limit/</loc>
  <lastmod>2014-09-10T12:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56146-is-oil-well-income-unrelated-business-income/</loc>
  <lastmod>2015-01-07T14:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56145-k-1-incomeguaranteed-payments/</loc>
  <lastmod>2014-09-09T19:39:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56144-soft-plan-freeze/</loc>
  <lastmod>2014-09-10T16:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56143-sep-ira-exception-to-age-70-12-rmd/</loc>
  <lastmod>2014-09-09T17:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56142-corrective-amendment-and-top-heavy-minimum/</loc>
  <lastmod>2014-09-09T15:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56141-401k-contribution-preceded-services/</loc>
  <lastmod>2014-09-12T14:40:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56140-chose-fsa-before-eligibility-date-for-hdhp/</loc>
  <lastmod>2014-09-09T00:16:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56139-payout-in-the-80s/</loc>
  <lastmod>2014-09-11T14:42:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56138-new-401k-for-er-w-sarsep/</loc>
  <lastmod>2014-09-15T16:11:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56137-notice-to-participant-of-distributable-event/</loc>
  <lastmod>2014-09-09T12:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56136-is-spousal-consent-reqd-in-this-case/</loc>
  <lastmod>2014-09-08T20:38:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56135-rmd-to-a-younger-spouse-beneficiary/</loc>
  <lastmod>2014-09-08T21:03:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56132-amendment-to-pick-up-provisions-in-governmental-plan/</loc>
  <lastmod>2014-10-20T13:29:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56131-accurate-claim-history/</loc>
  <lastmod>2014-09-06T12:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56130-beneficiary-designation/</loc>
  <lastmod>2014-09-08T14:19:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56129-participation-rates-salary-vs-hourly/</loc>
  <lastmod>2014-09-05T23:52:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56128-restatements-and-protected-benefits/</loc>
  <lastmod>2014-09-05T20:15:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56127-2013-5558-extension-of-time/</loc>
  <lastmod>2014-09-08T19:12:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56126-forfeiture-of-account-if-participant-cost-employer-money/</loc>
  <lastmod>2014-09-05T15:38:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56125-order-of-deductions/</loc>
  <lastmod>2014-09-05T21:35:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56124-can-a-trust-be-a-participant-in-the-401k-plan/</loc>
  <lastmod>2014-09-05T16:36:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56123-20-withholding/</loc>
  <lastmod>2014-09-05T13:14:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56122-loan-repayments-and-change-of-status/</loc>
  <lastmod>2014-09-05T15:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56121-roth-not-allowed-as-a-catch-up/</loc>
  <lastmod>2014-09-05T13:47:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56120-how-soon-does-a-safe-harbor-contribution-have-to-be-allocated/</loc>
  <lastmod>2014-09-05T16:41:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56119-403b-with-after-tax/</loc>
  <lastmod>2014-09-05T11:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56118-qualified-replacement-plan-dc-allocation-limits/</loc>
  <lastmod>2014-09-05T14:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56117-forfeitures-in-403b-and-dc-in-general/</loc>
  <lastmod>2014-09-05T19:04:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56116-wrongful-termination-award-be-put-into-a-403b-from-cd/</loc>
  <lastmod>2014-09-05T14:53:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56115-contribution-made-after-915/</loc>
  <lastmod>2014-09-03T20:25:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56114-employer-contribution-requirementparticipant-rights/</loc>
  <lastmod>2014-09-03T19:00:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56113-controlled-group-3-plans-coverage-problem/</loc>
  <lastmod>2014-09-03T22:45:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56112-completely-vested-fired-for-embezzlement-no-forfeiture-for-cause-provision/</loc>
  <lastmod>2014-09-04T00:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56111-qdro-earnings-calculation/</loc>
  <lastmod>2014-09-03T22:15:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56110-permanency-issue/</loc>
  <lastmod>2014-09-03T18:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56109-section-6056-reporting/</loc>
  <lastmod>2014-09-04T01:14:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56108-refunded-contributions/</loc>
  <lastmod>2014-09-03T16:43:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56107-schedule-a-requuired/</loc>
  <lastmod>2014-09-03T04:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56106-allocation-of-contribution/</loc>
  <lastmod>2014-09-03T19:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56105-failure-to-make-safe-harborprofit-sharing-contribution/</loc>
  <lastmod>2014-09-04T18:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56104-wrap-plan-for-section-125-plan/</loc>
  <lastmod>2014-09-02T21:44:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56103-code-2e-if-401ksh-only/</loc>
  <lastmod>2014-09-03T11:17:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56102-distributions-to-estate/</loc>
  <lastmod>2014-09-02T13:23:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56101-spreadsheets/</loc>
  <lastmod>2014-08-31T14:22:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56100-opting-out-of-hafta-for-2013/</loc>
  <lastmod>2014-09-11T21:19:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56098-merging-sh-plan-into-non-sh-plan/</loc>
  <lastmod>2014-09-02T14:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56097-deemed-roth-ira/</loc>
  <lastmod>2014-08-29T14:52:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56096-qdro-hold/</loc>
  <lastmod>2014-08-29T15:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56095-calculation-of-highest-performing-fund-late-deferral-self-correction/</loc>
  <lastmod>2014-09-12T23:54:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56094-qjsa-distribution-in-a-401k-plan/</loc>
  <lastmod>2014-08-28T22:08:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56093-contributing-to-why-im-going-mad/</loc>
  <lastmod>2014-09-02T16:35:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56092-5498-and-1099-r-reporting-for-non-publicly-traded-assets/</loc>
  <lastmod>2014-08-28T17:39:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56091-msc-dissertation-survey-help-please/</loc>
  <lastmod>2014-08-28T16:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56090-coverage-testing-controlled-group/</loc>
  <lastmod>2014-08-29T20:09:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56089-change-in-family-status/</loc>
  <lastmod>2014-08-28T16:26:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56088-can-erisa-budget-be-used-for-vcp-expenses/</loc>
  <lastmod>2014-08-28T15:41:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56087-conferred-death-benefit-annuity-issue-for-divorcing-retiree/</loc>
  <lastmod>2014-09-03T22:54:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56086-interaction-of-simple-sep-and-401k-limits-long/</loc>
  <lastmod>2014-08-28T14:38:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56085-defined-benefit-plan-discrimination-testing-question/</loc>
  <lastmod>2014-09-02T16:23:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56084-life-insurance-proceeds-mysteriously-appear-after-death-of-participant/</loc>
  <lastmod>2015-09-24T21:14:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56083-post-termination-amendment-of-plan/</loc>
  <lastmod>2014-08-27T18:58:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56082-terminated-plan-last-participant-not-responding/</loc>
  <lastmod>2014-12-11T15:31:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56081-anyone-know-what-platforms-can-handle-in-plan-roth-conversions-properly/</loc>
  <lastmod>2014-08-28T18:21:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56080-5500-sf-one-participant/</loc>
  <lastmod>2014-08-27T18:05:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56079-lost-earnings-on-safe-harbor-401k-contributions/</loc>
  <lastmod>2014-08-29T19:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56078-compensation/</loc>
  <lastmod>2014-08-27T11:01:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56077-401k-audit/</loc>
  <lastmod>2014-08-26T18:33:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56076-another-top-paid-group-question/</loc>
  <lastmod>2014-08-27T15:11:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56075-tpa-as-business-associate-of-provider/</loc>
  <lastmod>2014-09-10T22:04:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56074-in-plan-roth-rollovers/</loc>
  <lastmod>2014-08-26T17:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56073-er-securities-in-an-ira/</loc>
  <lastmod>2014-09-02T15:49:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56072-employers-in-multi-eemployer-taxation-without-representation/</loc>
  <lastmod>2014-09-02T16:49:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56071-decision-not-to-request-irs-determination-letter/</loc>
  <lastmod>2014-08-26T11:48:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56070-small-plan-all-participants-quit-together/</loc>
  <lastmod>2014-08-26T13:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56069-decision-not-to-request-irs-determination-letter/</loc>
  <lastmod>2014-08-26T13:31:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56068-small-plan-audit-waiver-to-come-under-scrutiny/</loc>
  <lastmod>2014-08-25T18:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56067-document-vaults/</loc>
  <lastmod>2014-08-25T18:53:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56066-control-group-has-three-plans-and-wants-to-consolidate-2-of-them/</loc>
  <lastmod>2014-08-26T14:19:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56065-what-if-an-employer-has-no-employee-beyond-the-owners-family/</loc>
  <lastmod>2015-02-19T18:01:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56064-participant-deduction-accidently-stopped-on-payroll/</loc>
  <lastmod>2014-08-25T13:42:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56063-controlled-group-trust/</loc>
  <lastmod>2014-08-26T13:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56061-shared-employees/</loc>
  <lastmod>2014-08-26T16:27:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56060-employer-mandate-staffing-company-coverage/</loc>
  <lastmod>2014-08-27T14:33:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56059-can-employee-cover-another-employee-spouse-under-their-coverage/</loc>
  <lastmod>2014-08-23T00:13:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56058-distribution-to-us-citizen-living-abroad/</loc>
  <lastmod>2014-08-22T15:10:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56057-coverage-period-not-calendar-year/</loc>
  <lastmod>2014-09-09T19:51:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56056-qaca-match-and-forfeitures/</loc>
  <lastmod>2014-08-22T12:20:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56055-exclude-anyone-hired-after-a-date/</loc>
  <lastmod>2014-08-22T11:59:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/56054-affordable-healthcare-act-compliance-returns/</loc>
  <lastmod>2014-08-22T15:11:45+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
