<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/73514-controlled-group-5500-filing-requirement/</loc>
  <lastmod>2025-05-01T21:40:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73513-closed-mep-form-5330/</loc>
  <lastmod>2026-01-12T15:58:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73512-2021-asppa-webinars-not-eligible-for-erpa-credits/</loc>
  <lastmod>2025-05-13T17:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73510-health-fsa-and-hsa-how-does-irs-know/</loc>
  <lastmod>2025-05-08T22:08:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73509-timing-of-lump-sum-distributions/</loc>
  <lastmod>2025-05-01T22:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73508-married-coworkers-working-at-same-company-prohibited-from-receiving-opt-out-insurance-money-for-not-utilizing-one-spouses-healthcare-plan-because-we-are-married/</loc>
  <lastmod>2025-05-02T17:54:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73507-need-help-with-qdro-for-fers/</loc>
  <lastmod>2025-04-30T20:30:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73506-death-of-participant-proof-needed/</loc>
  <lastmod>2025-05-01T18:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73505-midyear-replacement-of-simple-ira-with-sh-401k-effective-dates/</loc>
  <lastmod>2025-04-30T16:08:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73504-counting-100-employees-for-a-simple-plan/</loc>
  <lastmod>2025-04-29T20:09:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73503-fund-remittance-employer-contribution/</loc>
  <lastmod>2025-04-30T13:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73502-2026-roth-catch-ups-for-hpis/</loc>
  <lastmod>2025-04-29T18:27:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73501-gw-minimum-calculation-with-dual-eligibility-requirements-for-sh-psc/</loc>
  <lastmod>2025-04-29T14:17:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73500-401k-plan-loan-default/</loc>
  <lastmod>2025-04-30T11:08:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73499-download-apr-tables/</loc>
  <lastmod>2025-05-25T13:41:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73498-ps-testing-dual-eligibility-compensation-exclusions/</loc>
  <lastmod>2025-04-29T14:20:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73497-special-enrollment-deadline-missed-ineligible-dependent/</loc>
  <lastmod>2025-04-30T21:00:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73496-missed-restatements-how-to-handle/</loc>
  <lastmod>2025-04-29T20:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73495-401a26/</loc>
  <lastmod>2025-04-27T11:46:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73484-ford-general-retirement-plan-qdro-was-never-entered-after-20-years-of-divorce/</loc>
  <lastmod>2025-04-25T22:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73483-employer-roth-contribution-option/</loc>
  <lastmod>2025-04-25T16:05:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73482-vfcp-excel-calculator/</loc>
  <lastmod>2025-04-23T23:43:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73481-combo-plan-top-heavy-requirement/</loc>
  <lastmod>2025-04-24T19:18:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73480-hsa-for-one-employee/</loc>
  <lastmod>2025-04-23T22:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73479-force-out-ira/</loc>
  <lastmod>2025-04-23T17:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73478-depositing-elective-deferrals-before-they-occur/</loc>
  <lastmod>2025-04-23T17:56:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73477-plan-never-fully-closed-even-though-terminated/</loc>
  <lastmod>2025-04-22T23:24:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73476-roth-election-for-employer-contributions/</loc>
  <lastmod>2025-04-24T13:58:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73475-ltpt-again/</loc>
  <lastmod>2025-04-25T11:40:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73474-adding-student-loan-match-mid-year/</loc>
  <lastmod>2025-04-22T16:02:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73473-offering-an-hra-for-employees-not-on-their-employers-group-health-plan/</loc>
  <lastmod>2025-04-22T15:06:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73472-erisa-plan-document-disclosure-to-former-participant/</loc>
  <lastmod>2025-04-22T17:36:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73471-adpacp-question/</loc>
  <lastmod>2025-04-21T14:49:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73470-nevada-employee-savings-trust-program/</loc>
  <lastmod>2025-04-18T20:52:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73469-entry-of-qdro-based-on-legal-separation-or-limited-divorce-or-divorce-a-mensa-et-thoro/</loc>
  <lastmod>2025-04-22T15:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73468-documenting-eaca-mandate-exemption/</loc>
  <lastmod>2025-04-18T15:34:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73467-5500-codes-ppt-directed-switched-to-pooled/</loc>
  <lastmod>2025-04-17T21:39:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73466-terminated-participant-has-loan-balance-but-not-yet-eligible-for-withdrawal-loan-default-or-loan-offset/</loc>
  <lastmod>2025-04-21T18:30:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73465-rollover-in-service-distribution/</loc>
  <lastmod>2026-03-06T18:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73464-401a26-question/</loc>
  <lastmod>2025-04-17T18:04:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73463-code-3h-applies-to-affiliated-service-group/</loc>
  <lastmod>2025-04-17T13:48:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73462-401k-matching-true-up-question/</loc>
  <lastmod>2025-04-17T23:35:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73461-qdro-how-are-gains-and-losses-calculated/</loc>
  <lastmod>2025-04-22T01:00:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73460-cost-of-fis/</loc>
  <lastmod>2025-04-16T20:57:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73459-legal-fees-invoiced-but-collection-deferred-prohibited-transaction/</loc>
  <lastmod>2025-04-16T21:20:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73458-under-withheld-pretax-deductions-for-prior-years/</loc>
  <lastmod>2025-04-18T19:45:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73457-failure-to-implement-deferral-election/</loc>
  <lastmod>2025-04-17T20:23:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73456-if-a-search-for-a-missing-participant-finds-a-new-address-what-do-you-do-with-it/</loc>
  <lastmod>2025-11-26T14:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73455-basic-qnec-question-failed-adp/</loc>
  <lastmod>2025-04-17T22:37:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73453-searching-for-lost-participants/</loc>
  <lastmod>2025-04-16T20:07:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73452-mandatory-auto-enrollment-effective-date/</loc>
  <lastmod>2025-04-15T23:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73451-do-i-have-to-continue-filing-5500-ez/</loc>
  <lastmod>2025-04-16T18:38:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73450-partial-plan-term-do-accounts-have-to-be-distributed/</loc>
  <lastmod>2025-04-15T17:23:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73449-question-about-qrp-qualified-replacement-plan-investments-from-terminated-db-plan/</loc>
  <lastmod>2025-04-15T21:40:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73448-advisory-letter-used-for-ostensibly-pre-approved-plan-ostensibly-dated-9302014/</loc>
  <lastmod>2025-04-16T21:51:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73447-what-are-the-difficulties-of-a-brokerage-window/</loc>
  <lastmod>2025-04-16T00:16:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73446-llc-401k-contributions/</loc>
  <lastmod>2025-04-14T22:46:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73445-how-can-other-professionals-help-an-actuary/</loc>
  <lastmod>2025-04-14T12:43:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73444-qaca-match-formula-not-being-capped/</loc>
  <lastmod>2025-04-11T20:03:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73443-frozen-prior-to-september-2005-no-aftap-restrictions/</loc>
  <lastmod>2025-04-24T21:58:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73442-hardship-determination/</loc>
  <lastmod>2025-04-15T18:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73441-new-plan-to-me-business-has-fiscal-year-plan-has-calendar-year/</loc>
  <lastmod>2025-04-14T23:59:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73440-aca-requirements-when-employee-moves-from-full-time-to-part-time/</loc>
  <lastmod>2025-04-15T01:30:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73439-pre-existing-sep-first-year-5500-ez-filing-for-401k-plan/</loc>
  <lastmod>2025-04-10T23:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73438-amending-qdro/</loc>
  <lastmod>2025-04-13T13:23:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73437-erisa-preemption-of-state-legislation-prohibiting-investments-tied-to-chineseforeign-adversaries/</loc>
  <lastmod>2025-04-10T18:49:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73436-cg-right/</loc>
  <lastmod>2025-04-10T17:11:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73435-i-file-or-other-methods/</loc>
  <lastmod>2025-04-16T03:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73434-safe-harbor-plan-and-saleacquisition/</loc>
  <lastmod>2025-04-14T11:08:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73433-employee-misled-re-marital-status-on-health-enrollment-forms/</loc>
  <lastmod>2025-04-12T02:13:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73432-rmd-for-of-counsel-attorney/</loc>
  <lastmod>2025-04-14T23:56:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73431-small-plan-can-we-change-val-date-from-boy-to-eoy/</loc>
  <lastmod>2025-04-09T15:45:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73430-probably-an-affiliated-service-group/</loc>
  <lastmod>2025-04-09T19:14:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73429-prior-db-plan-offset/</loc>
  <lastmod>2025-04-10T15:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73428-termination-of-sh-matching-plan-to-convert-to-simple-ira/</loc>
  <lastmod>2025-04-15T18:28:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73427-operational-failure-of-involuntary-cash-outs-and-rollovers/</loc>
  <lastmod>2025-04-11T15:44:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73426-nq-deferral-election-timing-for-a-new-hire-sign-on-bonus/</loc>
  <lastmod>2025-04-09T21:25:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73425-state-tax-updates/</loc>
  <lastmod>2025-05-04T01:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73424-409a-short-term-deferral-with-earnout/</loc>
  <lastmod>2025-04-09T16:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73423-segment-rates/</loc>
  <lastmod>2025-04-15T16:08:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73422-safe-harbor-plan-with-discretionary-match-using-flexible-discretionary-formula/</loc>
  <lastmod>2025-04-07T19:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73421-fedex-retirement-plans-qdros/</loc>
  <lastmod>2025-04-08T21:15:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73420-different-matching-contribution-for-different-employees-question/</loc>
  <lastmod>2025-04-11T15:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73419-mep-and-real-estate-firms/</loc>
  <lastmod>2025-04-07T20:13:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73418-agent%E2%80%99s-fraudulent-adoption-of-401k-plan/</loc>
  <lastmod>2025-04-08T19:33:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73417-secure-20-amendment/</loc>
  <lastmod>2025-04-07T14:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73416-401k-participant-loan-repayments-greater-than-the-loan-schedule/</loc>
  <lastmod>2025-04-14T20:46:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73415-qualified-termination-adminstrator/</loc>
  <lastmod>2025-04-05T11:49:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73414-esop-share-allocations/</loc>
  <lastmod>2025-04-04T21:15:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73413-good-wholistic-books-about-retirement-planning/</loc>
  <lastmod>2025-05-01T00:59:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73412-money-purchase-pension-assets-in-top-heavy-testing/</loc>
  <lastmod>2025-04-03T18:32:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73411-qdro-for-disney-plan/</loc>
  <lastmod>2025-04-03T21:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73410-simple-ira-and-acquistion/</loc>
  <lastmod>2025-04-03T16:56:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73409-adjunct-professor-exclusion-and-coverage-testing/</loc>
  <lastmod>2025-06-09T19:16:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73408-401k-plan-abandoned-and-missing-contributions/</loc>
  <lastmod>2025-04-02T23:45:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73407-memory-check-plans-with-both-union-and-non-union-employees/</loc>
  <lastmod>2025-04-03T11:47:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73406-401a26-and-11-g-question/</loc>
  <lastmod>2025-04-03T20:15:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73405-affiilated-service-group-asg-top-heavy-allocation/</loc>
  <lastmod>2025-04-02T19:49:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73404-age-55-exception-full-plan-termination/</loc>
  <lastmod>2025-04-29T15:15:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73403-aggressive-discretionary-matching-formula/</loc>
  <lastmod>2025-04-04T12:25:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73402-2-trustees-in-db-plan/</loc>
  <lastmod>2025-04-02T23:24:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73401-profits-interests-and-non-service-providers/</loc>
  <lastmod>2025-04-02T02:38:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73400-would-further-requirements-for-electronic-funds-transfer-affect-employee-benefits-practitioners/</loc>
  <lastmod>2025-04-01T19:56:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73399-flexible-discretionary-match-formula/</loc>
  <lastmod>2025-04-01T13:31:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73398-if-a-recordkeeper-asks-for-gender-what-do-they-use-it-for/</loc>
  <lastmod>2025-04-04T18:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73397-company-in-bankruptcy-plan-administration-assumed-by-pbgc-who-files-the-final-irs-form-990/</loc>
  <lastmod>2025-04-01T13:23:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73396-disney-qdro/</loc>
  <lastmod>2025-07-07T23:57:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73395-for-the-automatic-contribution-requirement-what-is-the-employer/</loc>
  <lastmod>2025-03-30T13:20:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73394-making-some-or-all-of-the-plans-data-not-public-on-efast2/</loc>
  <lastmod>2025-03-29T22:41:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73393-discretionary-matching-contribution-question/</loc>
  <lastmod>2025-04-01T14:42:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73392-controlled-group-spreadsheet/</loc>
  <lastmod>2025-03-29T11:50:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73391-s-corp-w-2-401k-and-match-deposits/</loc>
  <lastmod>2025-03-29T22:59:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73390-compliance-check-not-responded-to/</loc>
  <lastmod>2025-03-28T20:59:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73389-freezing-a-cash-balance-plan-for-only-1-year/</loc>
  <lastmod>2025-03-31T14:12:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73388-different-vesting-schedules/</loc>
  <lastmod>2025-03-29T00:08:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73387-deductibility-of-db-plan-contributions-for-sole-prop-in-nj/</loc>
  <lastmod>2025-03-27T20:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73386-incorrect-percentage-taken-from-bonus/</loc>
  <lastmod>2025-04-01T18:40:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73385-plan-document-restatements-solo-401k-plans/</loc>
  <lastmod>2025-03-28T13:10:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73384-new-vfcp-program-poll-on-anticipated-use/</loc>
  <lastmod>2025-03-27T13:55:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73383-prefunding-profit-sharing-contributions/</loc>
  <lastmod>2025-03-28T15:25:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73382-how-to-cancel-a-qdro/</loc>
  <lastmod>2025-03-28T20:30:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73381-spousal-consent-and-power-of-attorney/</loc>
  <lastmod>2025-03-28T19:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73380-where-can-i-find-erisa/</loc>
  <lastmod>2025-03-31T13:42:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73379-self-certification-of-hships-issues-if-done-wrong/</loc>
  <lastmod>2025-03-27T20:29:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73378-enhanced-safe-harbor-match-rules/</loc>
  <lastmod>2025-03-31T13:56:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73377-true-up-timing-brf-issue/</loc>
  <lastmod>2025-03-27T18:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73376-excess-tax-withheld-for-canadian-retiree-with-us-pension/</loc>
  <lastmod>2025-03-26T13:20:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73374-four-step-ssi/</loc>
  <lastmod>2025-04-29T13:37:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73373-not-sure-rmd-year-1099/</loc>
  <lastmod>2025-03-26T14:58:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73372-integrated-profit-sharing/</loc>
  <lastmod>2025-03-25T16:05:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73371-plan-participant-dies-has-no-designated-beneficiary-and-no-will/</loc>
  <lastmod>2025-03-26T15:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73370-update-for-peter-gulia-re-non-qualified-plans-and-dros/</loc>
  <lastmod>2025-03-24T21:54:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73369-top-heavy-contribution-for-key-employee/</loc>
  <lastmod>2025-03-26T19:28:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73368-long-term-part-time-for-plan-that-excludes-pt/</loc>
  <lastmod>2025-03-25T15:04:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73367-hsa-cobra-and-medicare-for-a-66-yr-old/</loc>
  <lastmod>2025-03-25T04:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73366-refund-of-salary-deferrals/</loc>
  <lastmod>2025-03-24T22:57:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73365-changing-compensation-definition-retroactively/</loc>
  <lastmod>2025-03-25T20:46:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73364-how-to-go-after-the-pension-of-a-deceased-obligor-where-funds-have-been-assigned-to-a-beneficiary/</loc>
  <lastmod>2025-03-25T01:30:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73363-small-sh-due-to-paid-out-participant/</loc>
  <lastmod>2025-03-21T12:30:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73362-1099-r-questions-unfortunately-not-filed/</loc>
  <lastmod>2025-03-20T17:15:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73361-pensionpro-developerprogrammer-recommendation/</loc>
  <lastmod>2025-03-19T19:01:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73360-avoiding-the-top-heavy-mininum-cash-flow-constraints/</loc>
  <lastmod>2025-03-19T17:12:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73359-concierge-medical-program/</loc>
  <lastmod>2025-03-19T20:34:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73358-adding-last-day/</loc>
  <lastmod>2025-03-19T23:46:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73357-missing-participant-records/</loc>
  <lastmod>2025-03-19T13:59:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73356-form-5500-ez-correction-program/</loc>
  <lastmod>2025-03-18T18:01:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73355-do-plans%E2%80%99-fiduciaries-accept-a-notary%E2%80%99s-certificate-of-an-audio-video-witnessing/</loc>
  <lastmod>2025-03-19T01:31:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73353-how-to-dm-someone-who-posts-a-message-that-i-cannot-respond-to-online/</loc>
  <lastmod>2025-03-17T19:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73352-amend-dc-plan-to-restrict-eligible-participants/</loc>
  <lastmod>2025-03-18T17:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73351-401a-questions/</loc>
  <lastmod>2025-03-18T20:12:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73350-death-benefit-no-named-beneficiary-per-default-terms-of-the-plan-will-go-to-a-child-who-is-a-minor/</loc>
  <lastmod>2025-03-17T22:42:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73349-legal-certificates-for-non-attorneys-for-erisa-topics/</loc>
  <lastmod>2025-03-17T14:49:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73348-section-404-and-non-profit/</loc>
  <lastmod>2025-03-17T17:10:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73346-the-check-for-2023-contribution-is-returned-to-the-client-by-rk/</loc>
  <lastmod>2025-03-18T13:49:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73345-passing-410b-does-it-matter-who-i-include/</loc>
  <lastmod>2025-03-20T12:43:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73344-qaca-true-ups-are-the-mandatory/</loc>
  <lastmod>2025-03-14T12:24:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73343-and-it-is-happy-pi-day-yet-again/</loc>
  <lastmod>2025-03-14T16:48:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73342-is-additional-contribution-required/</loc>
  <lastmod>2025-03-21T18:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73341-is-my-daughter-an-hce/</loc>
  <lastmod>2025-03-14T18:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73340-are-the-ltpt-employees-required-to-be-provided-sh-andor-ps/</loc>
  <lastmod>2025-03-14T13:20:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73339-its-time-thanks-to-all/</loc>
  <lastmod>2025-03-17T10:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73338-rehire-eligibility-in-a-multiple-employer-plan-mep/</loc>
  <lastmod>2025-03-18T19:47:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73337-roth-conversions/</loc>
  <lastmod>2025-03-13T22:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73336-buy-back-to-restored-forfeiture-after-rehired-roth-401k/</loc>
  <lastmod>2025-03-13T16:20:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73335-investment-application-solo-plan-is-plan-an-erisa-plan/</loc>
  <lastmod>2025-03-13T16:23:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73334-deferred-comp-and-f-reorg/</loc>
  <lastmod>2025-03-13T14:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73333-distribution-to-spouse/</loc>
  <lastmod>2025-03-17T20:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73332-form-8881-credit-for-small-employer-pension-plan-startup-costs-auto-enrollment-and-military-spouse-participation/</loc>
  <lastmod>2025-03-12T22:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73331-missing-partcipant-and-rmd/</loc>
  <lastmod>2025-03-13T22:13:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73330-profit-sharing-funding-deadline/</loc>
  <lastmod>2025-03-13T16:07:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73329-valid-qdro-never-filed-how-long-do-i-have-to-wait-to-collect-my-portion-of-pension/</loc>
  <lastmod>2025-03-13T20:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73328-timing-of-3-non-elective/</loc>
  <lastmod>2025-03-12T19:20:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73327-church-and-opposite-sex-spouse/</loc>
  <lastmod>2025-04-09T17:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73326-investment-structure-change-protected-benefit-or-not/</loc>
  <lastmod>2025-03-12T17:25:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73325-transfer-between-non-governmental-457b-plans/</loc>
  <lastmod>2025-03-14T18:05:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73324-dfes-mep-and-dcg-reporting-on-5500-for-plan-types/</loc>
  <lastmod>2025-03-12T21:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73323-deadline-to-credit-contributions-to-service-providers-account/</loc>
  <lastmod>2025-03-12T22:57:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73322-interesting-hypothetical-mep-question/</loc>
  <lastmod>2025-03-11T17:09:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73321-compensation-used-for-safe-harbor-match/</loc>
  <lastmod>2025-03-11T20:27:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73320-compensation-for-owner-of-pc/</loc>
  <lastmod>2025-03-11T20:11:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73319-application-of-the-25-profit-sharing-rule/</loc>
  <lastmod>2025-03-11T12:44:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73318-late-8955-ssa/</loc>
  <lastmod>2026-01-09T14:10:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73317-401k-automatic-deferral/</loc>
  <lastmod>2025-03-13T22:25:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73316-qpsa-and-qosa/</loc>
  <lastmod>2025-03-08T02:07:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73295-incorrect-401k-rollover-to-ira/</loc>
  <lastmod>2025-04-17T12:47:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73294-blackout-notice-required-while-preparing-vcp/</loc>
  <lastmod>2025-03-07T22:46:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73293-database-to-keep-track-of-plans/</loc>
  <lastmod>2025-03-10T13:48:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73292-plan-administrator-for-401k-plan/</loc>
  <lastmod>2025-03-07T18:37:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73291-125-plan-new-employees-ineligible-in-the-future/</loc>
  <lastmod>2025-03-06T18:15:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73290-combo-plan-top-heavy-benefit-provided-by-db/</loc>
  <lastmod>2025-03-06T18:14:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73289-secure-amendment-deadline-for-tax-exempt-457b-plans/</loc>
  <lastmod>2025-12-19T14:16:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73288-discrimination-within-nhce-hce/</loc>
  <lastmod>2025-03-06T22:55:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73287-adp-acp-failure-owners-on-k-1-income/</loc>
  <lastmod>2025-03-06T20:03:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73286-rmd-from-cash-balance-plan/</loc>
  <lastmod>2025-03-10T14:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73285-rmd-failure/</loc>
  <lastmod>2025-03-12T22:21:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73284-top-heavy-question/</loc>
  <lastmod>2025-03-06T22:48:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73283-plan-sponsor-name-not-updated-on-plan-document/</loc>
  <lastmod>2025-03-05T18:15:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73282-missed-year-of-death-rmd-from-single-ira-with-multiple-beneficiaries/</loc>
  <lastmod>2025-03-06T17:26:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73281-hsa-deductions-over-two-different-tax-years/</loc>
  <lastmod>2025-03-04T22:20:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73280-year-of-service-match/</loc>
  <lastmod>2025-03-07T19:48:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73279-compensation-limit-and-2-plans-in-controlled-group/</loc>
  <lastmod>2025-03-04T21:00:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73278-failed-acp-test-correction-needed-but-match-not-funded/</loc>
  <lastmod>2025-03-05T22:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73277-terminate-a-simple-start-a-new-sh-401k-plan/</loc>
  <lastmod>2025-03-05T01:32:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73276-prior-year-testing-method/</loc>
  <lastmod>2025-03-05T19:59:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73275-might-president-trump%E2%80%99s-language-order-affect-employee-benefit-plans/</loc>
  <lastmod>2025-03-04T18:03:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73274-414s-fails-in-a-shm-plan/</loc>
  <lastmod>2025-03-10T16:44:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73273-how-to-correct-if-no-permissible-payment-event/</loc>
  <lastmod>2025-03-06T01:00:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73272-section-415-limits-and-refunds-on-earnings/</loc>
  <lastmod>2025-03-13T12:09:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73271-deposit-error-attributable-earnings/</loc>
  <lastmod>2025-03-05T23:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73270-irs-compliance-questions-on-late-5500-sf-filings/</loc>
  <lastmod>2025-03-03T17:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73269-how-does-a-government-shutdown-affect-the-internal-revenue-service-and-you/</loc>
  <lastmod>2025-03-03T21:18:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73268-qualified-replacement-plan-to-reduce-profit-sharing-contribution/</loc>
  <lastmod>2025-03-04T20:34:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73267-control-groups-for-investment-company/</loc>
  <lastmod>2025-02-28T21:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73266-1099-r-reporting-of-after-tax-non-roth-amounts/</loc>
  <lastmod>2025-03-03T03:04:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73265-hsa-employer-and-employee-contributions/</loc>
  <lastmod>2025-03-06T21:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73264-can-i-pay-my-personal-life-insurance-policy-using-my-pension-plan-assets/</loc>
  <lastmod>2025-02-28T23:50:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73263-401k-via-health-and-welfare-benefit/</loc>
  <lastmod>2025-02-28T22:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73262-401a4testing/</loc>
  <lastmod>2025-02-27T20:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73261-401k-plan-document-timing-of-signing/</loc>
  <lastmod>2025-03-01T13:18:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73260-contribution-offsets/</loc>
  <lastmod>2025-02-27T17:11:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73259-mandatory-roth-catch-up-contributions/</loc>
  <lastmod>2025-02-27T19:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73258-long-term-part-time-employee/</loc>
  <lastmod>2025-02-27T20:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73257-form-5500-form-late-filing-thru-dfvcp/</loc>
  <lastmod>2025-02-27T22:36:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73256-aca-question/</loc>
  <lastmod>2025-03-10T14:49:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73255-january-2025-segment-rates/</loc>
  <lastmod>2025-02-27T17:47:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73254-qaca-and-ltpt-auto-enrollment/</loc>
  <lastmod>2025-02-26T14:04:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73253-mp-plan-annuity-request/</loc>
  <lastmod>2025-03-08T11:38:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73252-ongoing-vesting-in-stock-sale/</loc>
  <lastmod>2025-02-26T19:03:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73251-no-document-but-deposits-are-made-and-deducted-for-a-cb-plan/</loc>
  <lastmod>2025-02-26T18:15:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73250-inherited-ira-to-a-non-spouse-who-wants-to-rollover-into-a-roth-ira/</loc>
  <lastmod>2025-03-07T14:18:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73249-qdro-paperwork-sent-to-opm-with-divorce-decree-but-not-processed/</loc>
  <lastmod>2025-02-27T02:21:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73248-first-year-report-5500/</loc>
  <lastmod>2025-02-26T14:13:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73247-204h-timing/</loc>
  <lastmod>2025-02-25T23:10:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73246-secure20-th-change-optional/</loc>
  <lastmod>2025-02-26T20:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73245-can-participant-request-a-lump-sum-of-less-than-full-amount-of-their-benefit/</loc>
  <lastmod>2025-02-26T18:19:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73244-correction-of-failed-401a-or-410b-tests/</loc>
  <lastmod>2025-03-28T19:34:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73243-qdro-procedures-compliant-with-erisa/</loc>
  <lastmod>2025-02-27T23:12:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73242-secure-20-mandatory-roth-special-15-year-catch-up/</loc>
  <lastmod>2025-02-26T21:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73241-2023-profit-sharing-contribution-not-deposited/</loc>
  <lastmod>2025-02-25T17:32:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73240-employee-deferred-prior-to-entry-date/</loc>
  <lastmod>2025-02-27T17:50:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73239-profit-sharing-plan-real-estate-distribution-option/</loc>
  <lastmod>2025-02-26T21:44:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73238-partic-asked-for-roth-got-pre-tax-3-years/</loc>
  <lastmod>2025-02-26T17:51:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73237-employer-contributions-married-couple-work-at-the-same-company/</loc>
  <lastmod>2025-02-28T21:22:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73236-pbgc-covered-or-not/</loc>
  <lastmod>2025-03-10T15:35:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73235-ddr-allocation-condition-waivers/</loc>
  <lastmod>2025-02-24T17:09:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73234-penalties-issued-for-late-flings-even-with-disaster-relief/</loc>
  <lastmod>2025-02-25T21:33:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73233-cola-chart-for-smaller-business-owners/</loc>
  <lastmod>2025-02-24T22:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73232-w-2-comp-health-insurance-wage-expense/</loc>
  <lastmod>2025-02-25T19:02:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73231-secure-20-traumatic-vel-non/</loc>
  <lastmod>2025-02-25T20:43:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73230-secure-20-my-nightmare/</loc>
  <lastmod>2025-02-22T01:56:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73229-cycle-2-restatement-news/</loc>
  <lastmod>2025-02-25T18:25:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73228-entry-age-normal/</loc>
  <lastmod>2025-02-20T21:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73227-controlled-group-with-3-partnerships-one-has-a-loss-how-to-calculate-compensation/</loc>
  <lastmod>2025-02-20T19:11:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73226-governmental-401a-plan-and-no-lump-sum-option/</loc>
  <lastmod>2025-02-24T20:58:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73225-changing-nra-assumption-is-it-a-brf-issue/</loc>
  <lastmod>2025-02-21T01:09:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73224-non-standardized-idp-vs-prototypes/</loc>
  <lastmod>2025-02-24T14:15:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73223-control-group-compliancetesting-question/</loc>
  <lastmod>2025-02-20T20:56:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73222-general-thoughts-on-datair/</loc>
  <lastmod>2025-05-09T19:09:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73221-normal-retirement-age-accelerated-vesting-anniversary-contrasted-to-years-of-service-as-the-impetus/</loc>
  <lastmod>2025-02-26T23:36:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73220-what-to-for-final-5500-filing/</loc>
  <lastmod>2025-02-19T21:54:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73219-cash-out-forfeiture-repayment-roth/</loc>
  <lastmod>2025-02-19T19:04:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73218-deja-vu-on-the-wayback-machine/</loc>
  <lastmod>2025-02-18T19:15:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73217-should-accrued-interest-be-included-in-actuarial-asset/</loc>
  <lastmod>2025-02-18T13:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73216-d/</loc>
  <lastmod>2025-02-18T14:05:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73215-do-i-need-to-restate-the-db-plan/</loc>
  <lastmod>2025-02-18T19:27:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73214-father-moving-in-repairs-10-early-dist-penalty/</loc>
  <lastmod>2025-02-19T00:47:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73213-amending-plan-to-exclude-hces-from-shnec/</loc>
  <lastmod>2025-02-18T04:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73212-after-tax-contributions-prior-to-1986/</loc>
  <lastmod>2025-02-17T19:30:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73210-erroneous-profit-sharing-funding-correction/</loc>
  <lastmod>2025-02-18T19:40:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73209-alternate-payee-died-before-qdro-was-written/</loc>
  <lastmod>2025-02-26T22:04:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73208-unsure/</loc>
  <lastmod>2025-02-15T19:12:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73207-how-in-depth-are-you-all-using-the-functionality-within-relius/</loc>
  <lastmod>2025-02-19T19:45:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73206-vfcp-sponsor-used-plan-assets-to-fund-lost-earnings-on-delinquent-deposits/</loc>
  <lastmod>2025-02-14T23:26:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73205-compliance-testing-flow-chart/</loc>
  <lastmod>2025-02-17T19:29:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73204-recharacterizing-deferrals-as-profit-sharing/</loc>
  <lastmod>2025-02-15T01:26:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73203-missed-deferral-opportunity-0-mdo/</loc>
  <lastmod>2025-02-14T16:23:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73202-hsacafeteria-plan-design-question/</loc>
  <lastmod>2025-02-18T16:20:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73201-dol-problems/</loc>
  <lastmod>2025-02-25T21:47:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73200-correcting-form-5500-filed-without-audit-report/</loc>
  <lastmod>2025-02-13T23:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73199-ira-with-no-designated-beneficiary/</loc>
  <lastmod>2025-02-13T23:55:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73198-is-a-new-spousal-waiver-necessary-for-second-marriage/</loc>
  <lastmod>2025-04-08T03:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73197-pspuniversal-individual-life-insurancepremiums-charged-to-participant/</loc>
  <lastmod>2025-02-14T14:42:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73196-457f-participant-with-small-002-vested-account-balance-mistakenly-not-distributed/</loc>
  <lastmod>2025-02-13T19:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73195-ps-allocations-deductions-in-control-group/</loc>
  <lastmod>2025-02-12T14:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73194-mid-year-auto-enroll-change/</loc>
  <lastmod>2025-02-11T21:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73193-what-is-the-compensation/</loc>
  <lastmod>2025-02-13T00:01:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73192-top-heavy-contributions-for-plans-without-deferrals/</loc>
  <lastmod>2025-02-11T20:20:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73191-related-employers-past-transition-period-different-plan-years/</loc>
  <lastmod>2025-02-11T17:47:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73190-plan-merger-reporting-grrr/</loc>
  <lastmod>2025-02-12T10:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73189-secure-20-roth-treatment-of-catch-up-contributions/</loc>
  <lastmod>2025-02-11T16:42:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73188-plan-termination-and-forfeitures/</loc>
  <lastmod>2025-02-11T17:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73187-correction-of-457b-error-in-distribution/</loc>
  <lastmod>2025-02-11T14:50:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73186-employer-forgot-to-make-a-roth-deferral/</loc>
  <lastmod>2025-02-12T13:04:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73185-sep-and-combo/</loc>
  <lastmod>2025-02-10T20:20:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73184-401k-loan/</loc>
  <lastmod>2025-02-10T23:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73183-qdro-was-never-done-and-its-been-14-years-what-to-expect-now/</loc>
  <lastmod>2025-02-10T17:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73182-reduction-to-404-deduction-limit-for-hce-amendments/</loc>
  <lastmod>2025-02-07T15:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73180-plan-fails-dcap-testing-is-it-really-that-big-a-deal/</loc>
  <lastmod>2025-02-10T18:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73179-compensation-for-hce-determination/</loc>
  <lastmod>2025-02-10T18:04:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73178-federal-withholding-on-periodic-annuity-payments/</loc>
  <lastmod>2025-02-10T21:10:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73177-is-a-401k-spin-off-a-viable-option-what-are-the-considerations/</loc>
  <lastmod>2025-02-06T22:09:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73176-resources-for-independent-valuations/</loc>
  <lastmod>2025-02-06T16:21:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73175-individual-brokerage-401k/</loc>
  <lastmod>2025-02-07T15:38:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73174-ex-spouse-retired-before-divorce-and-then-current-spouse-didn%E2%80%99t-waive-rights/</loc>
  <lastmod>2025-02-12T16:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73173-457b-correction-of-overpayment/</loc>
  <lastmod>2025-02-11T18:15:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73172-3-entities-3-plans-want-to-merge/</loc>
  <lastmod>2025-02-07T19:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73171-subregulatory-guidance-on-aca-section-1557-apparently-withdrawn/</loc>
  <lastmod>2025-02-05T21:33:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73170-does-a-de-minimis-financial-incentive-work/</loc>
  <lastmod>2025-02-06T16:07:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73169-no-rollover-contribution-fees-for-6-months-any-issues/</loc>
  <lastmod>2025-02-05T21:16:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73168-corrective-distribution-taxes/</loc>
  <lastmod>2025-02-05T23:33:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73167-no-shortfall-amortization-schedule/</loc>
  <lastmod>2025-02-06T22:42:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73166-employee-who-sponsors-their-own-plan/</loc>
  <lastmod>2025-02-04T23:52:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73165-self-employed-participants-vs-mandatory-automatic-enrollment/</loc>
  <lastmod>2025-02-04T15:49:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73164-hardship-self-certification/</loc>
  <lastmod>2025-02-04T18:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73163-safe-harbor-401k-match-top-heavy-plan-ps-only-to-non-keynon-hce/</loc>
  <lastmod>2025-02-04T14:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73162-filing-schedule-p-for-delinquent-form-5500-for-2003/</loc>
  <lastmod>2025-02-05T00:59:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73161-match-increase-amendment-non-sh-plan/</loc>
  <lastmod>2025-02-03T22:40:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73160-employer-changing-pay-roll-company-and-401k-plan-company/</loc>
  <lastmod>2025-02-25T14:24:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73159-hardship-dist-taxes/</loc>
  <lastmod>2025-02-10T23:08:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73158-is-this-an-asg/</loc>
  <lastmod>2025-04-17T22:51:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73157-controlled-group-question/</loc>
  <lastmod>2025-02-04T19:50:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73156-might-a-turnover-to-a-state%E2%80%99s-abandoned-property-administration-be-useful-for-an-amount-that-is-not-rollover-eligible/</loc>
  <lastmod>2025-02-07T16:19:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73155-2024-annual-funding-notices-due-in-2025/</loc>
  <lastmod>2025-01-31T16:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73154-discrimination-testing-if-everyone-is-an-hce/</loc>
  <lastmod>2025-01-31T23:41:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73153-beneficiary-designations-and-divorce/</loc>
  <lastmod>2025-02-01T09:45:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73152-returning-a-refund-or-not/</loc>
  <lastmod>2025-02-04T15:41:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73151-plan-trust-tax-id-vs-employer-tax-id-can-they-be-the-same/</loc>
  <lastmod>2025-02-03T19:07:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73150-correcting-tpa-errors-while-correcting-delinquent-deposits-vfcp-and-5330s/</loc>
  <lastmod>2025-01-30T23:39:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73149-acp-4-non-discretionary-match/</loc>
  <lastmod>2025-02-11T16:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73148-why-are-people-not-using-price-transparency-data/</loc>
  <lastmod>2025-01-29T20:02:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73147-who-is-the-employer-article/</loc>
  <lastmod>2025-02-18T13:05:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73146-cash-balance-plan-interest-rate-amendment/</loc>
  <lastmod>2025-01-29T18:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73145-adp-test-correction-rmd/</loc>
  <lastmod>2025-01-29T15:13:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73144-inherited-ira-for-spousal-beneficiary/</loc>
  <lastmod>2025-02-04T09:49:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73143-avoiding-single-employer-treatment-for-portfolio-company-benefits/</loc>
  <lastmod>2025-01-29T22:34:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73142-employer-operating-both-a-simple-ira-and-403b-concurrently/</loc>
  <lastmod>2025-01-29T22:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73141-deferral-change-frequency/</loc>
  <lastmod>2025-01-29T21:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73140-401k-safe-harbor-nonunionunion/</loc>
  <lastmod>2025-01-30T14:35:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73139-3-nonelective-sh-with-qaca/</loc>
  <lastmod>2025-01-28T14:43:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73138-dist-amount-not-requireing-tax-withholding/</loc>
  <lastmod>2025-02-03T13:45:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73137-affiliated-service-group-after-tax-deferral/</loc>
  <lastmod>2025-01-27T18:15:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73136-not-too-good-to-be-true-is-it/</loc>
  <lastmod>2025-01-28T14:43:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73135-amendment-required/</loc>
  <lastmod>2025-01-28T14:58:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73134-terminated-plan-are-1099s-required/</loc>
  <lastmod>2025-02-07T12:14:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73133-in-plan-roth-rollovers-in-service-withdrawals/</loc>
  <lastmod>2025-01-30T18:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73132-ethics-issue/</loc>
  <lastmod>2025-01-26T13:34:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73131-plan-assets-reverted-to-the-employer/</loc>
  <lastmod>2025-01-29T00:25:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73129-safe-harbor-diminimus/</loc>
  <lastmod>2025-01-24T18:29:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73128-acp-safe-harbor-plan/</loc>
  <lastmod>2025-01-25T19:16:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73127-first-time-5500-ez/</loc>
  <lastmod>2025-01-24T15:27:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73126-help-with-beneficiary-designation/</loc>
  <lastmod>2025-01-28T09:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73125-401k-plan-accepts-invalid-rollover-from-roth-ira-what-now/</loc>
  <lastmod>2025-01-24T21:18:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73124-excess-roth-ira-contribution/</loc>
  <lastmod>2025-01-28T08:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73123-which-ein-for-forms-1099-r-and-945/</loc>
  <lastmod>2025-01-24T21:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73122-hce-deferred-in-excess-of-402g-limit-does-it-affect-abpt-testing/</loc>
  <lastmod>2025-01-23T20:18:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73121-corrected-too-early-can-qnec-be-refundedforfeited/</loc>
  <lastmod>2025-01-23T15:28:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73120-discretionary-match-notice-requirement/</loc>
  <lastmod>2025-01-23T23:00:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73119-ez-under-250k-not-required-to-file-even-if-the-ez-is-a-990-ez/</loc>
  <lastmod>2025-01-23T22:48:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73118-severance-agreements-and-cms-reportingmedicare/</loc>
  <lastmod>2025-01-23T23:16:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73117-excess-contribution-to-sep-and-rmd-calculation/</loc>
  <lastmod>2025-01-23T21:22:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73116-employer-contributions-as-roth/</loc>
  <lastmod>2025-01-22T20:20:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73115-change-distribution-policy/</loc>
  <lastmod>2025-01-23T22:23:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73114-2024-1099-r-accuracy-for-participant-with-loan-default-vs-offset/</loc>
  <lastmod>2025-01-23T14:44:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73113-discretionary-match/</loc>
  <lastmod>2025-01-23T23:04:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73112-union-ltpt/</loc>
  <lastmod>2025-01-22T13:43:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73111-distributions-from-401k-plan-when-employer-in-bankruptcy/</loc>
  <lastmod>2025-01-22T14:44:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73110-ot-judy-diamond-marketing/</loc>
  <lastmod>2026-05-22T21:21:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73109-not-for-profit-funding-match-for-2023-in-2025/</loc>
  <lastmod>2025-01-22T13:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73108-mandatory-roth-catch-up/</loc>
  <lastmod>2025-01-20T21:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73107-insurers-issuing-annuity-contracts-for-distributions-to-participants/</loc>
  <lastmod>2025-01-18T23:19:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73106-new-proposed-adequate-consideration-regulations/</loc>
  <lastmod>2025-01-22T15:14:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73105-tax-year-for-distributed-loan-balance/</loc>
  <lastmod>2025-01-17T22:23:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73104-rmd-timing/</loc>
  <lastmod>2025-01-22T18:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73103-402g-limit-question-for-fidelity-recordkeeping-clients/</loc>
  <lastmod>2025-01-17T14:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73102-roth-deferrals-deducted-by-cpa-on-sole-prop-tax-return/</loc>
  <lastmod>2025-01-16T22:33:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73101-amended-5500ez/</loc>
  <lastmod>2025-01-16T20:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73100-ltpt-eligibility/</loc>
  <lastmod>2025-01-16T17:14:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73099-410b/</loc>
  <lastmod>2025-01-16T18:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73098-cash-balance-roth/</loc>
  <lastmod>2025-01-16T21:25:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73097-penalty-for-missed-rmd/</loc>
  <lastmod>2025-01-16T20:12:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73095-mandatory-auto-enrollment/</loc>
  <lastmod>2025-01-15T23:49:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73094-terminate-again/</loc>
  <lastmod>2025-01-16T23:04:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73093-off-calendar-plan-year-630-year-end-catch-up-reclass/</loc>
  <lastmod>2025-02-05T20:12:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73092-irs-preapproved-plan-submission-cover-letter/</loc>
  <lastmod>2025-01-15T16:58:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73091-missing-participant-payouts-dol-fab-2025-01/</loc>
  <lastmod>2025-01-17T18:49:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73090-transaction-reporting-for-contributions-in-brokerage-accounts/</loc>
  <lastmod>2025-01-17T21:21:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73089-disaster-relief-and-remedial-amendment-period/</loc>
  <lastmod>2025-01-15T02:14:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73088-posthumous-qdro-and-incorrect-plan-named/</loc>
  <lastmod>2025-01-16T17:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73087-is-my-step-mother-an-hce/</loc>
  <lastmod>2025-01-14T01:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73086-plan-sponsor-change-updated-with-form-5500-issue/</loc>
  <lastmod>2025-01-14T19:46:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73085-dfvcp-fee/</loc>
  <lastmod>2025-01-13T18:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73084-contribution-withdrawal/</loc>
  <lastmod>2025-01-14T15:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73082-alternatives-to-nqdc-lump-sum-distribution/</loc>
  <lastmod>2025-01-14T00:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73081-marital-portion-of-pension/</loc>
  <lastmod>2025-01-13T21:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73078-enrollment-statistics-on-sh-match-vs-sh-nonelective/</loc>
  <lastmod>2025-01-28T21:54:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73077-irs-guidance-for-catch-up-contributions-and-for-auto-enrollment-scheduled-to-be-published-next-week/</loc>
  <lastmod>2025-01-10T15:04:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73076-safe-harbor-nonelective-excludes-hces/</loc>
  <lastmod>2025-01-13T14:53:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73075-reposting-with-additional-information-regarding-old-veba-plan/</loc>
  <lastmod>2025-07-30T20:25:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73073-nonuniform-allocation-rates-in-sep/</loc>
  <lastmod>2025-01-11T15:31:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73072-allocation-groups/</loc>
  <lastmod>2025-01-13T16:40:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73071-catch-up-60-63/</loc>
  <lastmod>2025-01-10T18:58:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73070-rmd-procedures-default-distribution-for/</loc>
  <lastmod>2025-01-15T19:13:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73069-timing-questions-roth-employer-contributions/</loc>
  <lastmod>2025-01-09T19:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73068-tax-credits-for-start-up-plans/</loc>
  <lastmod>2025-01-13T16:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73067-missed-deferral-opportunity-form-5500-sched-h-line-4a/</loc>
  <lastmod>2025-01-10T12:29:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73066-rmd-after-death/</loc>
  <lastmod>2025-01-09T17:54:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73065-for-a-us-tax-return-or-tax-payment-due-today-one-may-take-an-extra-day-to-january-10/</loc>
  <lastmod>2025-01-09T11:26:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73064-question-about-hcra-feel-like-im-being-taken-advantage-of/</loc>
  <lastmod>2025-01-09T15:52:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73063-unused-forfeiture/</loc>
  <lastmod>2025-01-08T22:50:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73062-1099r/</loc>
  <lastmod>2025-01-16T21:48:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73061-adp-refund/</loc>
  <lastmod>2025-01-08T18:43:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73060-unusual-irs-situation/</loc>
  <lastmod>2025-01-08T01:06:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73059-loan-repayments-set-up-as-deferrals/</loc>
  <lastmod>2025-01-08T04:35:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73058-ps-non-elective-allocation-all-hce-employees/</loc>
  <lastmod>2025-01-07T18:15:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73056-selling-a-small-one-person-tpa-firm/</loc>
  <lastmod>2025-03-11T18:54:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73054-150000-penalty/</loc>
  <lastmod>2025-01-07T00:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73053-shared-qdro-do-you-apply-the-js-factor-before-or-after-the-qdro-portion-calculation-which-includes-a-coverture-fraction/</loc>
  <lastmod>2025-01-07T20:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73052-rmd-from-401k-for-beneficiaries/</loc>
  <lastmod>2025-01-07T16:55:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73051-415b-calculation/</loc>
  <lastmod>2025-01-02T18:38:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73050-cash-balance-plan-eligibility-401a26-question/</loc>
  <lastmod>2025-01-10T04:45:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73048-cash-balance-benefit-question/</loc>
  <lastmod>2024-12-31T17:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73047-stop-safe-harbor-on-11-notice-requirement/</loc>
  <lastmod>2025-01-03T20:42:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73046-term-life-insurance-for-expats/</loc>
  <lastmod>2024-12-30T10:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73045-defined-benefit-plan-and-solo-401k-limit/</loc>
  <lastmod>2024-12-31T07:28:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73044-amend-5500-ez-client-covered-under-fema-disaster-zone-declaration-36-12-as-ir24-234/</loc>
  <lastmod>2025-01-03T17:08:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73043-continuation-of-cobra-past-maximum/</loc>
  <lastmod>2024-12-30T11:18:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73040-my-groaner/</loc>
  <lastmod>2024-12-26T11:07:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73039-fiscal-year-plan-13124-overcontributes-before-end-of-plan-year/</loc>
  <lastmod>2024-12-24T00:18:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73038-mandatory-auto-enrollment-112025-and-beyond/</loc>
  <lastmod>2024-12-24T21:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73037-maximum-deductible-contribution-for-cb-plan/</loc>
  <lastmod>2024-12-31T14:21:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73036-odd-irs-call-regarding-form-945/</loc>
  <lastmod>2024-12-30T14:20:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73035-non-erisa-403b-for-non-governmental-501c3-tax-exempt/</loc>
  <lastmod>2024-12-26T11:05:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73033-first-year-of-the-plan-with-hces-limited-due-to-lack-of-sh/</loc>
  <lastmod>2024-12-20T21:22:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73032-plan-loan-request-participant-lay-off/</loc>
  <lastmod>2024-12-26T22:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73031-rmd-rollover-timing/</loc>
  <lastmod>2024-12-30T21:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73030-correcting-participant-who-elected-10-pre-tax-but-deferred-roth/</loc>
  <lastmod>2024-12-23T22:22:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73029-sched-h-report-delinquent-contributions-until-restored-lost-earnings-deposited-or-until-vfcp/</loc>
  <lastmod>2024-12-20T14:11:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73028-active-post-nra-participant-wants-loan-balance-distributed-as-a-loan-offset/</loc>
  <lastmod>2025-01-02T19:25:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73027-do-employee-benefits-practitioners-care-about-a-government-shutdown/</loc>
  <lastmod>2024-12-21T19:27:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73026-vesting-at-normal-retirement-age/</loc>
  <lastmod>2025-03-11T18:26:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73025-auto-enrollment-requirements-for-controlled-group/</loc>
  <lastmod>2024-12-19T16:43:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73024-qdro-amount-exceeds-the-account-balance/</loc>
  <lastmod>2024-12-20T14:11:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73023-terminating-simple-ira-or-sepira-followed-by-new-401k-plan/</loc>
  <lastmod>2025-04-03T17:09:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73022-pbgc-premiums-for-missing-participants-and-1411a-4b6/</loc>
  <lastmod>2024-12-19T10:59:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73021-plan-sponsor-does-not-provide-the-sar/</loc>
  <lastmod>2024-12-20T19:11:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73020-congress-seems-unlikely-this-week-to-legislate-anything-for-retirement-plans/</loc>
  <lastmod>2024-12-18T21:07:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73019-legally-domestic-partners-filing-5500-ez/</loc>
  <lastmod>2024-12-26T13:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73018-prevailing-wage-offset-and-401a4/</loc>
  <lastmod>2024-12-17T21:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73017-excluded-clases-and-calsavers-retirement-savings-trust-act/</loc>
  <lastmod>2024-12-18T15:04:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73016-4980-transfer-and-reversion-more-than-one-tax-year/</loc>
  <lastmod>2024-12-18T19:08:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73015-distributions-from-vanguard/</loc>
  <lastmod>2025-01-03T17:38:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73014-allocation-of-excess-assets-in-qrp/</loc>
  <lastmod>2024-12-18T17:34:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73013-cross-testing-esop/</loc>
  <lastmod>2024-12-16T21:45:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73011-qaca-auto-enrollment-question/</loc>
  <lastmod>2024-12-16T17:06:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73010-death-of-alternate-payee-10-years-ago-no-qdro-filed-by-ap-fiduciary-wants-participant-to-file-for-deceased-ap/</loc>
  <lastmod>2024-12-18T17:44:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73009-402g-exceeded-by-hce-testing-and-415c-question/</loc>
  <lastmod>2024-12-16T16:44:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73008-sudden-death-of-alternate-payee-before-retirement-benifit-starts/</loc>
  <lastmod>2024-12-16T14:12:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73006-pledging-company-assets-as-collateral/</loc>
  <lastmod>2024-12-16T19:34:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73005-qdro-order-was-approved-by-pension-plan-but-never-signed-by-court-because-participant-died-unexpectedly/</loc>
  <lastmod>2024-12-17T04:23:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73002-rectifying-hsa-contributions-while-spouse-contributed-to-fsa/</loc>
  <lastmod>2024-12-17T16:16:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73001-controlled-group-not-adopted-timely/</loc>
  <lastmod>2024-12-17T16:26:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/73000-self-cert-hardship/</loc>
  <lastmod>2024-12-18T10:42:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72999-safe-harbor-coverageexclusion/</loc>
  <lastmod>2024-12-13T03:29:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72998-controlled-group-affiliated-service-group-or-multi-employer-plan/</loc>
  <lastmod>2024-12-13T21:32:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72997-multiple-vesting-schedules-in-a-401k-plan/</loc>
  <lastmod>2024-12-13T16:19:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72996-who-can-be-the-beneficiary-of-a-beneficiary/</loc>
  <lastmod>2024-12-13T19:07:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72995-state-taxation/</loc>
  <lastmod>2024-12-12T23:19:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72994-death-benefit-401k-spousal-rollover-with-roth/</loc>
  <lastmod>2024-12-12T19:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72993-in-house-payroll-system-programmed-to-allow-catchup-capped-at-7500/</loc>
  <lastmod>2024-12-13T10:23:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72991-compliance-testing-for-a-co-op/</loc>
  <lastmod>2024-12-12T19:23:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72990-pension-death-benefits-death-of-beneficiary/</loc>
  <lastmod>2024-12-17T20:14:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72989-plan-termination-dc-401k-plan/</loc>
  <lastmod>2024-12-11T19:12:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72988-qdro-for-alimony-qdro/</loc>
  <lastmod>2024-12-11T22:07:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72987-first-year-of-roth/</loc>
  <lastmod>2024-12-11T23:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72986-commercially-unreasonable-interest-rate-and-participant-loans/</loc>
  <lastmod>2024-12-13T02:55:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72985-church-nqdc-plan-top-hat-exempt/</loc>
  <lastmod>2024-12-16T20:28:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72983-my-former-employer-cashed-my-cobra-payment-2-months-ago-but-never-paid-the-insurance-payment/</loc>
  <lastmod>2024-12-11T22:04:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72982-401k-corrective-distributions-calculation/</loc>
  <lastmod>2024-12-11T13:38:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72981-death-benefit-missouri/</loc>
  <lastmod>2024-12-10T14:36:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72980-roth-contributions/</loc>
  <lastmod>2024-12-10T22:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72978-sudden-death-of-alternate-payee-before-retirement-benifit-starts/</loc>
  <lastmod>2025-05-13T07:52:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72977-ltpt-exhaustion/</loc>
  <lastmod>2024-12-11T19:25:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72976-pre-approved-plans-and-asset-acquisitions/</loc>
  <lastmod>2024-12-10T22:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72975-maryland-qdro/</loc>
  <lastmod>2024-12-06T22:30:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72974-form-5330/</loc>
  <lastmod>2025-12-19T02:17:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72973-spd-requirement/</loc>
  <lastmod>2024-12-11T13:20:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72972-25th-anniversary-of-daily-benefitslink-newsletters/</loc>
  <lastmod>2024-12-14T18:32:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72971-severance/</loc>
  <lastmod>2024-12-06T18:07:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72970-plan-merger-with-simple-ira/</loc>
  <lastmod>2024-12-06T16:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72969-401-k-plan-merger/</loc>
  <lastmod>2024-12-10T21:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72968-correcting-restricted-employee-distribution-error/</loc>
  <lastmod>2024-12-12T17:30:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72967-plan-comp-or-full-year-comp-for-testing/</loc>
  <lastmod>2024-12-06T15:20:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72966-are-we-required-to-use-iris-system-for-1099-r-filing-for-clients/</loc>
  <lastmod>2024-12-09T15:30:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72965-delinquent-contributions-caused-by-payroll-company/</loc>
  <lastmod>2024-12-10T02:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72964-should-a-retirement-plan-volunteer-information-to-ebsa%E2%80%99s-lost-and-found-database/</loc>
  <lastmod>2024-12-10T18:25:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72962-can-i-restart-hsa-contributions-if-i-terminate-medicare/</loc>
  <lastmod>2024-12-05T21:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72961-ft-william-loan-procedures-qdro-procedures/</loc>
  <lastmod>2024-12-05T22:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72960-sole-prop-becomes-an-llc-during-plan-start-up/</loc>
  <lastmod>2024-12-05T18:22:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72959-not-surviving-spouse/</loc>
  <lastmod>2024-12-05T21:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/72958-amending-plan-to-change-definition-of-retirement-age-impact/</loc>
  <lastmod>2024-12-05T19:04:26+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
