<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/53953-nqdc-for-pass-through-entities/</loc>
  <lastmod>2013-07-17T07:24:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53952-top-heavy-accruals-continuing-after-the-plan-falls-below-60/</loc>
  <lastmod>2013-07-22T16:21:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53951-5500-filing-plan-with-employer-securities/</loc>
  <lastmod>2013-07-16T20:15:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53950-employer-forcing-participants-to-attend-meeting-with-vendor/</loc>
  <lastmod>2013-07-17T20:44:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53949-whos-a-good-service-provider-for-a-super-micro-401k-plan/</loc>
  <lastmod>2013-07-19T13:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53948-salaried-equivalency-for-hours/</loc>
  <lastmod>2013-07-22T18:31:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53947-terminated-participant-and-rehiring/</loc>
  <lastmod>2013-07-17T12:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53946-irs-issues-guidance-on-vesting-standards-to-be-followed-by-church-plans/</loc>
  <lastmod>2013-07-16T14:25:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53945-irs-issues-guidance-on-vesting-standards-to-be-followed-by-governmental-plans/</loc>
  <lastmod>2013-07-18T06:56:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53944-government-plans-uniform-coverage-rule/</loc>
  <lastmod>2013-07-17T13:01:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53943-plan-document-never-signed/</loc>
  <lastmod>2013-07-15T22:50:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53942-ifile-issue/</loc>
  <lastmod>2013-07-15T21:01:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53941-sungard-relius-ifile/</loc>
  <lastmod>2013-07-15T15:27:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53940-safe-harbor-401k-different-eligibility-allowed/</loc>
  <lastmod>2013-07-17T12:33:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53939-415-comp-limit-for-frozen-plan/</loc>
  <lastmod>2013-07-15T13:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53938-leniencyacceptance-on-partial-corrections/</loc>
  <lastmod>2013-07-15T13:22:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53937-esop-termination-and-rmd/</loc>
  <lastmod>2013-07-15T13:57:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53936-qmcso/</loc>
  <lastmod>2013-09-04T15:55:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53935-mortality-table-update/</loc>
  <lastmod>2013-07-12T15:18:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53934-integrated-hra-question/</loc>
  <lastmod>2013-08-20T20:12:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53933-dbdc-combo/</loc>
  <lastmod>2013-07-12T14:13:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53931-post-severance-comp-hours/</loc>
  <lastmod>2013-07-18T16:39:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53930-amendment-to-safe-harbor-plan/</loc>
  <lastmod>2013-07-13T17:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53929-controlled-group-situation-owner-sold-one-business-help/</loc>
  <lastmod>2013-07-16T13:07:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53928-plan-sponsor-is-purchased-how-to-treat-participating-employer/</loc>
  <lastmod>2013-07-12T19:14:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53927-participant-count-for-form-5500/</loc>
  <lastmod>2013-07-11T20:10:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53926-lump-sums-depleting-plan-assets/</loc>
  <lastmod>2013-07-17T12:55:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53925-contribution-deadline-employee-contributions-to-sep-ira/</loc>
  <lastmod>2015-04-01T23:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53924-withholding-differences/</loc>
  <lastmod>2013-07-16T23:06:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53923-ssns-on-benefit-statements/</loc>
  <lastmod>2013-07-10T21:26:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53922-595-transfer-to-ira/</loc>
  <lastmod>2013-07-10T20:11:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53921-very-late-plan-deferral-what-to-do/</loc>
  <lastmod>2013-07-10T11:54:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53919-missed-safe-harbor-contribution/</loc>
  <lastmod>2013-07-09T23:04:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53918-safe-harbor-plan-uses-component-plans-and-imputes-disparity/</loc>
  <lastmod>2013-07-09T22:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53917-non-electing-church-401k-testing/</loc>
  <lastmod>2013-07-09T12:45:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53916-how-far-back-can-the-irs-go-when-requesting-plan-info-from-the-er/</loc>
  <lastmod>2013-07-10T14:02:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53915-403b-filed-2010-2011-but-not-2009/</loc>
  <lastmod>2013-07-09T02:07:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53912-memory-depletion/</loc>
  <lastmod>2013-07-29T13:25:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53911-irc-4980d-excess-asset-transfer/</loc>
  <lastmod>2013-07-12T03:15:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53910-impermissable-distribution/</loc>
  <lastmod>2013-07-09T16:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53909-room-board-hardship-include-off-campus-housing/</loc>
  <lastmod>2013-07-08T19:04:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53908-merger-of-practicesplans/</loc>
  <lastmod>2013-07-08T18:51:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53907-matching-contribution-true-up/</loc>
  <lastmod>2014-12-22T18:47:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53904-pick-up-contributions/</loc>
  <lastmod>2022-01-24T20:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53903-changing-from-part-time-to-full-time/</loc>
  <lastmod>2013-07-29T17:54:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53902-related-or-unrelated-rollover/</loc>
  <lastmod>2013-07-05T20:41:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53901-accrued-to-date-account-balance/</loc>
  <lastmod>2013-07-05T16:53:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53900-sole-proprietor-excess-contribution/</loc>
  <lastmod>2013-07-24T00:33:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53898-effective-date-for-new-safe-harbor-plan/</loc>
  <lastmod>2013-07-04T13:24:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53897-improperly-excluded-employee-in-401k-plan/</loc>
  <lastmod>2013-07-05T12:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53896-403b-plan-consolidation/</loc>
  <lastmod>2013-07-03T18:24:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53895-erisa-recapture-accounts/</loc>
  <lastmod>2013-07-03T13:10:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53894-distributable-event-due-to-ownership-change/</loc>
  <lastmod>2013-07-03T20:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53893-getting-qdro-judicial-signature-after-divorce/</loc>
  <lastmod>2013-07-03T16:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53892-salary-reduction-contributions-permitted/</loc>
  <lastmod>2013-07-05T22:50:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53891-self-funded-insurance-plans/</loc>
  <lastmod>2013-07-03T14:59:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53890-do-employers-ask-for-marriage-certificates/</loc>
  <lastmod>2013-07-11T15:40:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53889-5500-forms-filed-when-not-required-what-happens-when-you-stop/</loc>
  <lastmod>2013-07-02T21:30:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53888-premium-tax-credit-for-adult-children/</loc>
  <lastmod>2013-07-02T20:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53886-number-of-participants-wtih-acct-balances/</loc>
  <lastmod>2013-07-01T19:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53885-vcp-participant-culpability/</loc>
  <lastmod>2013-07-02T19:44:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53884-may-a-non-electing-church-plan-raise-normal-retirement-age/</loc>
  <lastmod>2014-07-31T20:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53883-employer/</loc>
  <lastmod>2013-07-03T18:48:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53882-employee/</loc>
  <lastmod>2013-07-01T21:54:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53881-maximum-deduction-for-sole-prop-db-who-also-has-a-psp/</loc>
  <lastmod>2013-06-30T17:55:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53880-esop-and-change-in-distribution-policy-after-required-forms-signedcompletedsubmitted/</loc>
  <lastmod>2014-08-24T16:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53879-415-lump-sum-question/</loc>
  <lastmod>2013-07-01T18:28:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53878-rules-for-electronic-delivery-of-404a5/</loc>
  <lastmod>2013-06-28T19:20:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53877-form-5500-filing/</loc>
  <lastmod>2013-08-06T19:54:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53876-sep-problem/</loc>
  <lastmod>2013-06-28T18:55:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53875-doma-decision-as-it-relates-to-spousal-life-insurance/</loc>
  <lastmod>2013-09-23T21:32:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53874-impact-of-the-supreme-courts-doma-decision-on-governmental-plans/</loc>
  <lastmod>2013-07-06T17:37:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53873-exclude-from-403b-if-eligible-for-other-salary-def-plan-401k/</loc>
  <lastmod>2013-06-28T23:11:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53872-what-is-your-firm-using-for-secure-file-transfers/</loc>
  <lastmod>2013-06-30T01:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53871-doma-change-and-effect-on-retirement-plans/</loc>
  <lastmod>2013-07-02T15:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53870-403b-purpose-of-retirement-age/</loc>
  <lastmod>2013-06-28T15:35:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53869-forfeitures/</loc>
  <lastmod>2013-07-02T14:07:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53868-students-in-co-op-program/</loc>
  <lastmod>2013-06-27T15:39:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53867-schedule-h-line-2ac-or-2a2-for-in-kind-rollover/</loc>
  <lastmod>2013-06-28T16:49:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53866-delay-in-implementing-an-amendment/</loc>
  <lastmod>2013-06-27T20:16:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53865-frozen-underfunded-plan/</loc>
  <lastmod>2013-06-26T19:33:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53864-403b-taking-excess-deferrals-to-prevent-adp-failure/</loc>
  <lastmod>2013-06-26T22:15:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53863-anyone-else-doing-the-cpc-modules/</loc>
  <lastmod>2013-07-08T13:04:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53862-simple-5330-question/</loc>
  <lastmod>2013-06-26T18:39:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53861-is-this-a-mewa-is-a-form-m-1-required/</loc>
  <lastmod>2013-06-26T22:03:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53860-sample-language-for-4204-bond/</loc>
  <lastmod>2013-06-26T19:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53859-match-reinstatement-what-to-do-with-acp-testing/</loc>
  <lastmod>2013-06-27T20:22:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53858-ineligible-because-of-another-plan/</loc>
  <lastmod>2013-07-15T03:24:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53857-pbgc-coverage-required/</loc>
  <lastmod>2013-06-28T13:52:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53853-5500ezs-not-filed-and-owners-now-want-to-rollover-to-ira/</loc>
  <lastmod>2013-06-25T12:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53852-management-functions-definition/</loc>
  <lastmod>2013-06-26T16:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53851-automatic-enrollment-amendment/</loc>
  <lastmod>2013-06-24T17:27:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53850-plan-acquisition-question/</loc>
  <lastmod>2013-10-07T21:56:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53849-plan-doc-early-retirement/</loc>
  <lastmod>2013-06-24T16:29:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53847-deferred-comp-serp/</loc>
  <lastmod>2013-06-25T15:41:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53846-prohibited-transaction/</loc>
  <lastmod>2013-06-21T18:01:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53845-irs-has-a-new-position-on-plan-loan-interest-rate-anyone-dealt-with-this/</loc>
  <lastmod>2013-06-27T13:49:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53844-rmd-and-defaulted-loan/</loc>
  <lastmod>2013-06-24T20:57:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53843-beneficiary-of-account-is-an-old-boyfriend-can-family-change-after-death/</loc>
  <lastmod>2013-06-27T13:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53842-100-esop-fbar-filing/</loc>
  <lastmod>2013-06-28T13:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53841-must-a-fiduciary-do-something-about-a-plan-that-in-form-is-tax-disqualified/</loc>
  <lastmod>2013-06-21T22:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53839-401k-tpas-expanding-into-health-plan-compliance/</loc>
  <lastmod>2013-08-15T01:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53838-advance-contribution-on-schedule-sb/</loc>
  <lastmod>2013-06-20T19:58:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53837-is-this-a-hippa-violation/</loc>
  <lastmod>2013-06-24T00:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53836-deadline-for-amending-5500s/</loc>
  <lastmod>2021-02-23T02:56:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53835-hardship-withdrawals/</loc>
  <lastmod>2013-06-20T15:26:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53834-prohibited-transaction-re-trustee-of-mutual-fund/</loc>
  <lastmod>2013-06-20T13:43:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53833-hardship-from-roth-rollover/</loc>
  <lastmod>2013-06-20T19:54:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53832-limit-hces-to-4-of-pay/</loc>
  <lastmod>2013-06-20T13:58:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53831-requirement-for-independent-audit-for-plans-with-over-100-ptps/</loc>
  <lastmod>2013-06-19T19:27:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53830-rmd-scenario-and-process-question/</loc>
  <lastmod>2013-06-19T15:49:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53829-schedule-sb-question/</loc>
  <lastmod>2013-06-19T18:07:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53828-springing-safe-harbor-amendment-required-each-year/</loc>
  <lastmod>2013-06-19T13:35:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53827-defaulted-loan-due-to-rejection-of-payments/</loc>
  <lastmod>2013-06-19T15:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53826-late-5500-form-already-filed-dfvc/</loc>
  <lastmod>2017-06-04T22:08:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53825-terminating-a-robs/</loc>
  <lastmod>2015-01-22T22:57:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53824-hardship-for-purchase-of-principal-residence/</loc>
  <lastmod>2013-06-20T16:39:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53823-hardship-withdrawal-approval/</loc>
  <lastmod>2013-06-19T12:44:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53822-non-resident-alien-distribution/</loc>
  <lastmod>2013-06-18T19:57:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53821-participant-died-has-living-trust/</loc>
  <lastmod>2013-08-15T13:03:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53820-schedule-c-question-2-c/</loc>
  <lastmod>2013-06-18T17:12:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53819-late-deferrals-to-erisa-403b-plan/</loc>
  <lastmod>2013-06-19T15:29:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53818-cash-in-lieu-of-coverage-and-the-aca/</loc>
  <lastmod>2015-11-05T15:02:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53817-mv-calculator-family-or-individual-coverage/</loc>
  <lastmod>2013-06-18T01:30:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53816-is-a-5330-necessary-if-late-deposit-of-deferrals-is-corrected-under-vfc/</loc>
  <lastmod>2020-12-15T00:45:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53815-spousal-consent/</loc>
  <lastmod>2013-06-21T14:00:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53814-earnings-allocation/</loc>
  <lastmod>2013-06-17T13:23:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53813-5500-sf-9a-plan-characteristics/</loc>
  <lastmod>2013-06-19T17:13:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53812-match-true-up/</loc>
  <lastmod>2013-06-14T19:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53811-annuity-help-please/</loc>
  <lastmod>2013-06-17T13:12:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53810-limit-term-of-loan/</loc>
  <lastmod>2013-06-14T18:09:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53807-hardship-reason/</loc>
  <lastmod>2016-03-14T13:39:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53806-small-plan-5500-sch-i-q-4i-re-20-assets-in-single-security/</loc>
  <lastmod>2013-06-14T16:57:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53805-affiliated-service-group-and-401a26/</loc>
  <lastmod>2013-06-25T18:22:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53804-terminate-plan-with-ponzid-assets/</loc>
  <lastmod>2013-06-13T20:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53803-business-associate-agreements-and-de-identification/</loc>
  <lastmod>2013-06-13T19:26:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53802-non-publicly-traded-stock/</loc>
  <lastmod>2013-06-13T20:38:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53801-distribution-and-buy-back-how-is-roth-handled/</loc>
  <lastmod>2013-06-13T19:23:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53800-becoming-an-owner/</loc>
  <lastmod>2019-06-06T17:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53799-plan-compensation-definition-and-hsa/</loc>
  <lastmod>2013-06-14T20:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53798-plan-correction-and-5500-help/</loc>
  <lastmod>2013-06-13T18:33:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53797-hsa-contributions-and-plan-compensation-definition/</loc>
  <lastmod>2013-08-12T15:34:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53796-medical-and-prescription-drug-as-separate-plans/</loc>
  <lastmod>2013-06-14T22:33:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53795-in-service-death-benefit/</loc>
  <lastmod>2013-06-13T16:32:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53794-8955-ssa-needed/</loc>
  <lastmod>2013-06-14T03:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53793-one-person-office/</loc>
  <lastmod>2016-03-10T23:34:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53792-discrimination-in-year-of-termination/</loc>
  <lastmod>2013-06-12T19:58:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53791-distribution-in-a-pooled-plan/</loc>
  <lastmod>2013-06-13T12:56:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53790-ineligible-employee-deferralsmatch-to-be-corrected-by-plan-amendment/</loc>
  <lastmod>2013-06-17T21:16:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53789-valuation-date-in-ca/</loc>
  <lastmod>2013-07-24T22:31:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53788-shared-employees-where-are-we-these-days-on-this/</loc>
  <lastmod>2013-06-12T18:20:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53787-change-plan-comp-retroactive-correction/</loc>
  <lastmod>2013-06-12T18:33:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53786-top-heavy-safe-harbor-non-elective-plan/</loc>
  <lastmod>2013-06-12T20:39:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53785-compensation-paid-to-foreign-employee/</loc>
  <lastmod>2013-06-12T17:09:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53784-401a17-limit-for-retiring-employee/</loc>
  <lastmod>2013-06-12T18:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53783-mep-schedule-sb-for-the-plan/</loc>
  <lastmod>2013-06-12T15:13:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53782-411d6-protection-applicable-to-in-service/</loc>
  <lastmod>2013-08-13T20:26:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53781-definitely-determinable-benefit-requirement-and-use-of-surplus/</loc>
  <lastmod>2013-06-12T13:19:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53780-pension-plan-with-a-fixed-term-automatic-disqualification/</loc>
  <lastmod>2013-06-12T19:49:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53779-max-loan-calculated-and-then-the-market-drops/</loc>
  <lastmod>2013-06-12T00:40:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53778-what-is-the-procedure-for-a-terminated-participant-to-maintain-ownership-of-life-insurance/</loc>
  <lastmod>2013-06-13T19:21:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53777-rmd-rules/</loc>
  <lastmod>2013-06-11T17:51:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53776-ownership-change-in-dental-office-401-k-plan/</loc>
  <lastmod>2013-06-11T14:44:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53775-boy-val-and-freeze/</loc>
  <lastmod>2013-06-11T17:45:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53773-terminated-money-purchase-plan/</loc>
  <lastmod>2013-06-11T15:41:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53772-tiaa-marketing-banking-services-to-participants/</loc>
  <lastmod>2013-06-11T14:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53771-efast-signing-alternative/</loc>
  <lastmod>2013-06-11T17:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53770-rmd-and-plan-year-change/</loc>
  <lastmod>2013-06-10T21:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53769-pass-through-voting-on-changes-in-class-of-stock-with-minority-esop-interest/</loc>
  <lastmod>2013-06-12T21:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53768-plan-termination-and-self-employment-income/</loc>
  <lastmod>2013-06-13T18:42:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53764-converting-to-self-directed-solo-401k/</loc>
  <lastmod>2013-06-21T16:57:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53758-professional-accountability/</loc>
  <lastmod>2013-06-11T17:48:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53757-self-directed-401k-plans/</loc>
  <lastmod>2013-06-21T21:50:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53756-dbdc-401a4-testing-age/</loc>
  <lastmod>2019-01-17T17:15:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53755-suspension-notice-failure/</loc>
  <lastmod>2013-06-12T18:23:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53754-401k-margin-trading-account/</loc>
  <lastmod>2015-01-17T16:29:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53753-deduction-timing/</loc>
  <lastmod>2013-06-07T15:27:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53752-premium-reimbursement-plans-still-acceptable/</loc>
  <lastmod>2013-08-26T23:00:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53751-death-benefit-to-niece-or-spouse/</loc>
  <lastmod>2013-06-19T13:53:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53750-death-benefit-to-niece-or-spouse/</loc>
  <lastmod>2013-06-10T19:46:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53749-profit-sharing-plan-adding-401k-mid-year/</loc>
  <lastmod>2013-06-06T19:48:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53748-missing-participantsuncashed-checks/</loc>
  <lastmod>2013-06-07T13:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53747-bonus-election-each-time-or-one-time/</loc>
  <lastmod>2013-06-06T17:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53746-two-employees-with-indential-names-missed-deferrals/</loc>
  <lastmod>2013-06-06T15:44:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53745-buried-by-custodian-statements/</loc>
  <lastmod>2013-06-06T19:49:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53744-contributions-to-ineligible-employees-forfeited/</loc>
  <lastmod>2013-06-06T16:43:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53743-restricting-comp-for-ps-allocation-due-to-hardship-wd/</loc>
  <lastmod>2013-06-06T21:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53742-filing-amended-form-5500-sf/</loc>
  <lastmod>2013-06-06T11:55:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53726-investment-restrictions/</loc>
  <lastmod>2013-06-07T22:43:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53725-reintroduced-pension-simplification-act/</loc>
  <lastmod>2013-06-06T22:53:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53724-form-5500-schedule-g/</loc>
  <lastmod>2013-06-05T15:51:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53723-hces-want-to-opt-out-of-forfeiture-reallocation/</loc>
  <lastmod>2013-06-05T17:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53722-mandatory-state-withholding-participant-moved-out-of-state/</loc>
  <lastmod>2013-06-05T18:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53721-change-from-participant-directed-acct-to-trustee-directed/</loc>
  <lastmod>2013-06-06T12:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53720-from-safe-harbor-to-regular-match/</loc>
  <lastmod>2013-06-07T11:28:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53719-11-g-amendment/</loc>
  <lastmod>2013-06-05T14:46:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53718-rural-cooperatives/</loc>
  <lastmod>2013-06-05T18:50:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53716-vested-restricted-stock-undervalued-at-issuance/</loc>
  <lastmod>2013-06-05T14:52:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53714-different-match-formulas/</loc>
  <lastmod>2013-06-04T18:59:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53711-illiquid-asset/</loc>
  <lastmod>2013-06-07T14:19:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53710-frozen-mpp-planadding-new-investments/</loc>
  <lastmod>2013-06-04T22:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53709-amendment-checklist/</loc>
  <lastmod>2013-06-04T13:59:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53708-2-year-ps-eligibility-for-dbdc-combo/</loc>
  <lastmod>2013-06-13T19:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53707-in-service-difference-between-annuity-and-custodial-accounts/</loc>
  <lastmod>2013-06-07T18:57:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53705-loans/</loc>
  <lastmod>2013-06-03T17:16:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53704-commercial-real-estate-question/</loc>
  <lastmod>2013-05-31T22:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53703-is-this-de-minimis-or-does-it-need-to-be-corrected/</loc>
  <lastmod>2013-09-04T11:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53702-long-term-care-is-pre-tax-payment-possible/</loc>
  <lastmod>2014-08-13T08:59:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53701-balance-forward-ps-plan-and-interim-valuation/</loc>
  <lastmod>2013-06-03T12:17:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53699-403b-testing/</loc>
  <lastmod>2013-06-01T17:25:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53698-partners-and-new-comparability-old-topic/</loc>
  <lastmod>2013-05-31T11:49:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53697-415b-limit-question/</loc>
  <lastmod>2013-06-03T18:27:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53696-plan-term-new-plan-successor-issue/</loc>
  <lastmod>2013-05-30T17:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53695-llc-taxed-as-partnership-and-401k-deferral/</loc>
  <lastmod>2013-05-30T16:00:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53688-eligibility-service-less-than-statutory-minimum/</loc>
  <lastmod>2013-06-04T22:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53687-401k-and-esop/</loc>
  <lastmod>2013-05-30T16:28:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53686-coverage-testing/</loc>
  <lastmod>2013-07-08T12:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53685-central-states-pension-fund-hybrid-method-and-mass-withdrawal/</loc>
  <lastmod>2013-05-29T18:48:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53684-transfer-from-one-403b-plan-of-employer-to-another-of-same-employer/</loc>
  <lastmod>2013-05-29T16:53:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53683-non-discrimination-issues-for-hsa/</loc>
  <lastmod>2013-05-29T17:32:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53682-rmds/</loc>
  <lastmod>2013-06-07T21:00:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53681-userra/</loc>
  <lastmod>2013-05-29T17:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53680-irs-targeting-of-5300-filings/</loc>
  <lastmod>2013-05-29T14:44:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53679-rollovertransfer-of-401k-funds/</loc>
  <lastmod>2013-06-03T10:17:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53678-womens-health-cancer-rights-act-of-1998-annual-notice/</loc>
  <lastmod>2013-05-29T13:33:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53677-deferral-sh-match-on-comp-over-255k/</loc>
  <lastmod>2013-05-29T11:37:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53676-tiaa-loan-reporting/</loc>
  <lastmod>2013-05-29T09:59:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53675-mis-reporting-deductions-on-tax-return/</loc>
  <lastmod>2013-05-28T20:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53670-is-there-a-paper-submission-to-dol-when-using-vfcp/</loc>
  <lastmod>2013-05-31T15:56:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53669-fund-change-notices-and-other-heahaches/</loc>
  <lastmod>2013-05-26T17:58:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53668-taxable-fringe-benefit-nonaccountable-plan/</loc>
  <lastmod>2017-01-31T15:56:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53667-participant-loan-corrections-epcrs/</loc>
  <lastmod>2013-05-24T22:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53666-rmd-before-70-12/</loc>
  <lastmod>2013-05-24T15:55:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53665-cash-balance-plan-design-401h-and-insurance/</loc>
  <lastmod>2018-09-06T00:01:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53664-limit-funding-target-by-415-ls-limit/</loc>
  <lastmod>2013-06-03T19:05:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53663-letter-of-credit-4204/</loc>
  <lastmod>2013-05-23T18:56:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53662-level-funding-plan-asset-question/</loc>
  <lastmod>2013-05-24T16:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53661-ira-trustee-to-trustee-transfer-form-5498/</loc>
  <lastmod>2013-05-24T16:39:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53660-small-benefits-de-minimis-exception/</loc>
  <lastmod>2013-05-23T15:11:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53659-after-tax-withdrawals/</loc>
  <lastmod>2013-05-23T16:52:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53658-pbgc-asserting-novel-claim-under-erisa-section-4068-and-31-usc-section-3713/</loc>
  <lastmod>2013-05-23T13:10:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53657-termination-of-457b-plan/</loc>
  <lastmod>2013-05-23T12:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53656-sars-for-welfare-benefit-plans/</loc>
  <lastmod>2013-05-23T20:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53655-compliance-with-qmcso/</loc>
  <lastmod>2013-05-23T15:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53653-plan-eligibility/</loc>
  <lastmod>2013-05-23T16:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53652-webclient-recent-updates-and-saved-credentials/</loc>
  <lastmod>2013-05-22T14:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53651-plan-eligibility/</loc>
  <lastmod>2013-05-22T14:00:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53650-inherited-individual-retirement-annuity-what-are-the-considerations/</loc>
  <lastmod>2013-06-11T19:18:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53648-lost-earnings-vfcp/</loc>
  <lastmod>2013-05-22T03:30:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53647-excluding-by-income/</loc>
  <lastmod>2013-05-22T13:07:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53646-salary-reduction-sep-contribution-for-self-employed/</loc>
  <lastmod>2013-12-21T05:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53645-restructuring-db-plan-with-different-salary-definitions/</loc>
  <lastmod>2013-05-21T18:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53644-start-up-c-corp/</loc>
  <lastmod>2013-05-22T15:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53642-universal-availability-pseudo-plan-termination/</loc>
  <lastmod>2013-05-23T00:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53641-acp-correction/</loc>
  <lastmod>2013-05-21T13:53:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53640-does-anybody-know-rike-thompson-associated-actuaries-verona-pa/</loc>
  <lastmod>2013-06-11T19:44:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53639-gap-earnings/</loc>
  <lastmod>2013-05-20T20:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53638-proper-tax-reporting-of-life-insurance-death-benefit/</loc>
  <lastmod>2013-05-21T11:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53637-404c-now-that-404a-regs-are-in-place/</loc>
  <lastmod>2013-05-20T17:44:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53636-i-have-money-purchase-plansep-ira-can-i-open-a-401k/</loc>
  <lastmod>2013-05-20T19:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53635-safe-harbor-excluded-groups/</loc>
  <lastmod>2013-05-20T18:22:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53634-termination-of-participating-employer-portion-of-plan/</loc>
  <lastmod>2013-05-24T20:11:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53626-multiple-medical-insurance-carriers-1-plan-or-many/</loc>
  <lastmod>2014-02-18T18:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53625-eligibility/</loc>
  <lastmod>2013-05-22T15:51:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53624-guam-and-other-us-territories/</loc>
  <lastmod>2017-05-17T05:09:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53622-plan-contribution-after-required-beginning-date/</loc>
  <lastmod>2013-05-17T15:43:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53621-employer-call-option/</loc>
  <lastmod>2013-05-17T20:42:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53619-hardship-for-medical-expenses/</loc>
  <lastmod>2013-05-17T15:52:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53616-help-reporting-409a-corrections/</loc>
  <lastmod>2013-05-16T22:33:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53615-8955-ssa-may-be-entitled-to-a-benefit/</loc>
  <lastmod>2013-05-16T19:06:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53614-2-unrelated-questions/</loc>
  <lastmod>2013-05-17T12:37:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53613-20-fit-error/</loc>
  <lastmod>2013-05-16T15:46:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53610-diversification-rights-in-terminated-esop/</loc>
  <lastmod>2013-05-15T22:08:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53609-standard-late-deposit-of-salary-deferrals-question/</loc>
  <lastmod>2013-05-16T18:57:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53608-divisions-and-employee-numbers/</loc>
  <lastmod>2013-05-16T11:53:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53607-sh-match-top-heavy-integrated-ps/</loc>
  <lastmod>2013-05-17T12:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53606-compensation-limit-under-415/</loc>
  <lastmod>2013-05-21T23:15:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53604-us-puerto-rico-plans/</loc>
  <lastmod>2013-05-15T03:57:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53603-5500s-zero-participant-counts-and-balances-at-beginning-and-end-of-year/</loc>
  <lastmod>2013-10-14T14:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53602-age-62-hardship-distribution-safe-harbor-money/</loc>
  <lastmod>2013-05-14T20:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53600-proposed-dol-abandoned-plan-regulations/</loc>
  <lastmod>2013-05-15T14:18:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53599-2-allocation-schedules/</loc>
  <lastmod>2013-05-15T15:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53598-is-this-a-controlled-group/</loc>
  <lastmod>2013-05-14T21:06:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53597-5500-ez-not-filed/</loc>
  <lastmod>2013-06-17T16:51:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53595-unresponsive-alternate-payee/</loc>
  <lastmod>2013-05-15T11:17:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53594-participation-in-multiple-seps/</loc>
  <lastmod>2013-05-14T15:30:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53591-lifetime-income-illustrator/</loc>
  <lastmod>2013-05-16T12:03:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53590-valuing-previous-distributions/</loc>
  <lastmod>2013-05-14T21:26:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53589-controlled-group-1st-year-after-transition-period/</loc>
  <lastmod>2013-05-13T18:09:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53576-unreported-rollover/</loc>
  <lastmod>2013-05-15T18:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53575-failure-to-withhold-mandatory-contributions/</loc>
  <lastmod>2013-05-10T20:27:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53574-sep-and-401k-profit-sharing/</loc>
  <lastmod>2013-06-19T13:58:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53573-adopting-a-wrap-plan/</loc>
  <lastmod>2013-05-12T00:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53572-5500-large-plan-fees/</loc>
  <lastmod>2013-05-10T16:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53571-plan-amendment/</loc>
  <lastmod>2013-05-10T03:13:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53570-sep-ira-and-another-ira/</loc>
  <lastmod>2013-05-10T14:38:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53569-sar-sep-plan-adp-test/</loc>
  <lastmod>2013-05-10T01:54:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53568-universal-availability-effective-opportunity/</loc>
  <lastmod>2013-05-09T22:29:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53567-plan-doc-language-for-smoothly-increasing-rates-gateway/</loc>
  <lastmod>2013-05-09T21:14:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53566-brf-testing-when-a-merger-happens/</loc>
  <lastmod>2013-05-09T15:13:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53565-cobra-premiums-to-collections/</loc>
  <lastmod>2013-05-09T12:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53564-union-ees-top-paid-group/</loc>
  <lastmod>2013-11-27T15:07:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53563-primary-residence-loan-extra-payments/</loc>
  <lastmod>2013-05-09T14:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53562-timing-for-irs-audits-of-401k-plans-your-experience/</loc>
  <lastmod>2013-05-09T12:14:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53561-simple-401k/</loc>
  <lastmod>2013-05-09T14:17:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53560-recharacterized-more-than-contribution-amount-from-roth-to-traditional-ira/</loc>
  <lastmod>2013-06-12T13:55:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53559-dcapnon-discrimination-testing-cutbacks/</loc>
  <lastmod>2013-05-08T19:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53558-mewa-as-a-group-insurance-arrangement/</loc>
  <lastmod>2015-11-10T21:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53557-two-plans-loan-limit-question/</loc>
  <lastmod>2013-05-08T19:34:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53556-waiver-of-benefits/</loc>
  <lastmod>2013-05-09T18:59:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53555-5-owners/</loc>
  <lastmod>2013-05-13T12:39:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53554-spousal-consent/</loc>
  <lastmod>2013-05-08T19:25:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53553-hopefully-dumb-dfvcp-question/</loc>
  <lastmod>2013-05-13T14:07:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53552-can-a-grandfathered-benefit-trump-the-qjsa-most-valuable-rule/</loc>
  <lastmod>2013-05-07T21:02:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53548-selling-my-firm/</loc>
  <lastmod>2014-10-17T19:45:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53547-self-directed-account/</loc>
  <lastmod>2013-05-07T17:52:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53546-related-or-unrelated-rollover/</loc>
  <lastmod>2013-05-14T16:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53545-5500-ez/</loc>
  <lastmod>2013-05-07T17:56:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53544-safe-harbor-plan-and-controlled-group/</loc>
  <lastmod>2013-05-07T14:24:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53543-disclosure-benefit-amountscalculations-requirements/</loc>
  <lastmod>2013-05-07T18:55:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53542-terminating-small-erisa-403b/</loc>
  <lastmod>2013-05-07T00:55:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53541-aca-notification/</loc>
  <lastmod>2013-05-06T20:36:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53540-in-service-distribution-what-forms-to-file-etc/</loc>
  <lastmod>2013-05-06T20:59:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53539-minimum-deferral-percentage/</loc>
  <lastmod>2013-05-07T18:00:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53538-roth-safe-harbor-plan/</loc>
  <lastmod>2013-05-08T16:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53537-patient-centered-outcomes-research-institute-pcori-for-hras/</loc>
  <lastmod>2013-05-06T22:56:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53536-top-heavy-testing-on-a-first-year-plan/</loc>
  <lastmod>2013-05-06T11:24:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53535-can-spouse-and-kids-get-subsidized-coverage/</loc>
  <lastmod>2013-05-03T19:54:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53534-merger-with-simple-and-401k-plans/</loc>
  <lastmod>2017-06-28T10:39:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53533-grandfathered-plans-and-preventive-care-mandate/</loc>
  <lastmod>2013-05-03T23:43:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53532-5500-sf-and-signature-pages/</loc>
  <lastmod>2013-05-13T17:06:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53531-election-to-apply-credit-balance-in-excess-of-funding-requirement/</loc>
  <lastmod>2013-05-03T13:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53530-form-5330-line-3b/</loc>
  <lastmod>2013-05-02T19:22:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53528-loan-default-and-deemed-distribution/</loc>
  <lastmod>2013-05-03T19:46:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53527-private-company-common-stock-in-esop-peferred-stock-outside-esop/</loc>
  <lastmod>2013-05-01T22:15:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53526-many-loan-violations/</loc>
  <lastmod>2013-05-03T21:37:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53525-pension-buyout-lump-sum-rolled-over-and-under-59-12/</loc>
  <lastmod>2013-05-09T16:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53524-credit-for-prior-service-within-controlled-group/</loc>
  <lastmod>2019-12-02T21:18:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53523-plan-operation/</loc>
  <lastmod>2013-05-02T19:00:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53522-in-service-withdrawal-following-max-loan/</loc>
  <lastmod>2014-09-15T21:23:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53521-participant-loan-refinance-stop-the-madness/</loc>
  <lastmod>2013-05-01T20:24:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53520-social-security-covered-compensation-table/</loc>
  <lastmod>2013-05-02T13:39:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53519-staffing-agencies/</loc>
  <lastmod>2013-05-09T18:29:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53518-age-59-12-distribution/</loc>
  <lastmod>2013-06-21T20:25:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53517-reasonable-classification-for-coverage/</loc>
  <lastmod>2013-05-01T03:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53516-aca-change-in-employment-status-new-variable-hour-employee/</loc>
  <lastmod>2013-10-20T18:01:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53515-investment-advice-for-free-55-and-older-discriminatory/</loc>
  <lastmod>2013-05-01T16:44:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53514-cash-blance-first-year-deduction-limit/</loc>
  <lastmod>2013-05-01T19:55:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53513-otherwise-excludable-employees-and-401a26/</loc>
  <lastmod>2023-08-23T16:48:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53512-allocation-conditions-in-sh-401k-plan/</loc>
  <lastmod>2013-05-01T15:25:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53511-election-change-improvement-of-benefit-package-option/</loc>
  <lastmod>2013-05-08T04:47:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53510-nonqualified-deferred-comp-for-s-corp/</loc>
  <lastmod>2013-05-05T15:02:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53509-incentivize-or-excluding-coverage-if-spouse-has-coverage/</loc>
  <lastmod>2013-04-29T22:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53508-non-electing-church-403b-plan/</loc>
  <lastmod>2013-04-30T15:18:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53502-ratio-percentage-test-multiemployer-plan/</loc>
  <lastmod>2013-04-26T21:41:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53501-top-heavy-minimum/</loc>
  <lastmod>2013-04-30T14:20:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53500-insurance-contracts-trust-exemption/</loc>
  <lastmod>2013-06-03T18:26:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53499-small-pension-plan-audit-waiver-exemption-blown-what-happens/</loc>
  <lastmod>2013-04-26T12:51:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53498-flexible-benefit-plans-5500s/</loc>
  <lastmod>2014-01-02T17:35:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53497-epcrs-correction/</loc>
  <lastmod>2013-04-26T14:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53496-irs-reg-for-lump-sum-eligibility-relating-to-div-pass-through/</loc>
  <lastmod>2013-04-25T18:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53494-plan-termination/</loc>
  <lastmod>2013-06-28T19:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53493-equity-incentives-in-llcs-as-service-recipient-stock/</loc>
  <lastmod>2013-04-25T16:13:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53492-457f/</loc>
  <lastmod>2013-04-30T18:41:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53491-leased-employees-and-small-or-large-plan/</loc>
  <lastmod>2013-04-25T16:05:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53490-participation/</loc>
  <lastmod>2013-04-25T18:17:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53489-dirty-deeds-by-wife-and-bank-rep-on-transfer-of-403b/</loc>
  <lastmod>2013-04-25T19:34:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53488-paying-an-rmd-before-exactly-attaining-age-705/</loc>
  <lastmod>2013-04-25T13:04:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53487-qdro-filing-questions/</loc>
  <lastmod>2013-04-25T01:49:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53486-ira-deduction/</loc>
  <lastmod>2013-04-25T13:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53485-estate-payment-potential-issue/</loc>
  <lastmod>2013-04-26T10:47:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53484-terminated-clients-and-records/</loc>
  <lastmod>2014-05-30T20:08:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53483-do-the-summary-of-benefits-and-coverage-regulations-require-60-day-advance-notice-of-a-group-health-plan-termination/</loc>
  <lastmod>2015-06-18T21:05:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53482-how-to-report-ce-for-erpa/</loc>
  <lastmod>2013-09-10T22:28:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53481-annual-funding-notice-supplement-in-living-color/</loc>
  <lastmod>2013-06-03T18:38:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53478-epcrs-correction/</loc>
  <lastmod>2013-04-23T21:30:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53477-blackout-notice-failure-to-provide-to-some-participants/</loc>
  <lastmod>2013-04-23T21:14:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53476-blackout-notice-line-4n/</loc>
  <lastmod>2013-04-23T21:13:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53475-when-is-first-loan-repayment-due/</loc>
  <lastmod>2013-04-24T13:03:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53474-what-gets-an-employer-or-plan-trustee-sued/</loc>
  <lastmod>2013-05-09T16:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53473-frozen-cash-balance-plan/</loc>
  <lastmod>2013-04-23T19:05:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53472-frozen-cash-balance-plan/</loc>
  <lastmod>2013-04-26T18:27:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53470-401k-plan-under-same-insurance-contract-as-403b/</loc>
  <lastmod>2013-04-25T15:28:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53469-below-market-rate-of-interest-plan-loans/</loc>
  <lastmod>2013-04-23T16:41:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53468-gateway-question-for-floor-offset/</loc>
  <lastmod>2013-05-20T18:28:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53467-safe-harbor-match-calculation/</loc>
  <lastmod>2013-04-25T16:45:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53460-loan-payments-after-termination-loan-policy-does-not-allow-it/</loc>
  <lastmod>2013-04-22T21:52:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53456-controlled-group-parentsubsidiary/</loc>
  <lastmod>2013-04-23T12:56:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53455-rmd-and-beneficiary-is-more-than-10-years-younger/</loc>
  <lastmod>2013-04-23T12:48:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53454-removing-js-from-plan/</loc>
  <lastmod>2013-04-22T14:59:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53450-flex-spending-benefit-after-termination-of-employment/</loc>
  <lastmod>2013-05-24T14:58:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53449-heres-my-story-its-sad-but-true/</loc>
  <lastmod>2013-04-22T21:29:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53443-sip-beneficiary-question/</loc>
  <lastmod>2013-04-22T16:22:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53441-90-day-waiting-period/</loc>
  <lastmod>2013-05-08T04:48:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53440-explanation-of-benefits/</loc>
  <lastmod>2013-05-08T23:51:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53439-happy/</loc>
  <lastmod>2013-04-19T20:49:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53438-section-125-employees-own-insurance-change-is-status/</loc>
  <lastmod>2013-05-07T20:32:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53437-safe-harbor-match-with-dollar-certain-contribution/</loc>
  <lastmod>2013-05-10T13:22:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53436-chart-of-cafeteria-plan-amendments/</loc>
  <lastmod>2013-04-19T16:41:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53435-original-401k-adoption-agreement-from-2001-signed-but-not-dated/</loc>
  <lastmod>2013-05-13T19:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53433-private-exchanges-under-the-aca/</loc>
  <lastmod>2013-04-20T21:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53432-loan-forgiveness-and-non-employees/</loc>
  <lastmod>2013-04-18T20:39:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53431-402g-vs-415-excess-which-is-first/</loc>
  <lastmod>2013-04-18T23:20:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53430-us-airways-v-mccutchen/</loc>
  <lastmod>2013-05-06T13:09:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53429-rollover-voluntary-after-tax-to-roth/</loc>
  <lastmod>2013-04-18T17:27:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53427-surrender-charges-paid-by-employer/</loc>
  <lastmod>2013-04-18T22:12:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53426-medicare-insurance-paid-by-s-corp-owners/</loc>
  <lastmod>2013-04-18T15:02:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53425-ps58-costs-insurance-in-401k/</loc>
  <lastmod>2013-04-18T15:49:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53424-what-pension-software-do-you-use/</loc>
  <lastmod>2013-04-19T12:24:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53422-withholding-and-reporting-sars-for-former-employees/</loc>
  <lastmod>2013-04-17T18:20:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53421-automatic-rollover-ira-set-up-fee/</loc>
  <lastmod>2013-04-23T16:48:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53420-waiting-period-under-ppaca/</loc>
  <lastmod>2013-04-17T19:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53419-stock-sale-successor-plan/</loc>
  <lastmod>2013-04-17T15:35:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53418-reciprocity-issue-under-california-public-entity-retirement-law/</loc>
  <lastmod>2013-04-17T00:31:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53416-health-care-reform-does-a-plan-year-change-work/</loc>
  <lastmod>2013-05-30T03:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53415-davis-bacon-plan401k-plan/</loc>
  <lastmod>2013-04-19T00:14:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53414-life-insurance-premiums-outside-assets/</loc>
  <lastmod>2013-04-18T14:25:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53413-merging-plans/</loc>
  <lastmod>2013-04-18T14:44:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53412-trustee-requirement/</loc>
  <lastmod>2013-04-16T19:38:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53410-partnership-compensation/</loc>
  <lastmod>2013-04-16T16:39:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53409-medicare-tax-for-high-earners/</loc>
  <lastmod>2014-02-24T15:42:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53408-is-an-fdl-required-if-vcp-correction-done-off-cycle/</loc>
  <lastmod>2013-07-12T17:41:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53407-emailing-new-spd/</loc>
  <lastmod>2013-04-25T15:31:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53406-nondiscrimination-testing-414s-compensation-which-employees-included/</loc>
  <lastmod>2013-04-18T12:11:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53405-llc-taxed-as-a-partnership-owner-gets-a-k-1/</loc>
  <lastmod>2013-04-16T18:34:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53404-cutback/</loc>
  <lastmod>2013-04-16T00:56:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53403-privacy-officer/</loc>
  <lastmod>2013-04-16T17:28:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53402-controlled-group-question/</loc>
  <lastmod>2013-04-16T15:22:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53401-eaca-error-participant-thought-she-opted-out/</loc>
  <lastmod>2013-04-15T22:08:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53400-relius-webclient-not-publishing/</loc>
  <lastmod>2013-04-15T19:02:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53399-sar-sep/</loc>
  <lastmod>2013-04-15T20:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53397-affiliated-service-group/</loc>
  <lastmod>2013-04-12T17:24:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53396-loan-payment-with-allocated-cash/</loc>
  <lastmod>2013-04-12T20:02:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53395-missed-deferral-but-not-really/</loc>
  <lastmod>2013-04-18T14:12:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53394-cash-balance-new-comp/</loc>
  <lastmod>2013-09-09T19:49:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53393-asc-715/</loc>
  <lastmod>2013-04-11T23:25:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53391-terminated-participant-beyond-normal-retirement-age/</loc>
  <lastmod>2013-04-11T21:54:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53390-roth-401k-early-withdrawal-simple-question/</loc>
  <lastmod>2013-04-12T15:12:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53389-refunding-more-than-deferrals-than-necessary/</loc>
  <lastmod>2013-04-11T19:33:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53388-how-to-determine-value-of-coverage-if-hrahealth-fsa-reimburses-medical-insurance-premiums/</loc>
  <lastmod>2013-04-11T17:35:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53387-how-to-determine-value-of-coverage-if-hrahealth-fsa-reimburses-medical-insurance-premiums/</loc>
  <lastmod>2013-08-30T00:16:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53386-integrated-hras-and-dependent-coverage-for-purposes-of-the-exemption-from-the-acas-annual-limit-restriction/</loc>
  <lastmod>2013-04-13T19:54:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53385-integrated-hras-and-dependent-coverage-for-purposes-of-the-exemption-from-the-acas-annual-limit-restriction/</loc>
  <lastmod>2013-04-15T15:01:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53384-hce-determination-in-multiemployer-plans/</loc>
  <lastmod>2013-05-09T15:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53383-self-directed-trustee-directed/</loc>
  <lastmod>2013-04-11T20:03:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53382-loans-defaulted-but-no-1099-rs-issued/</loc>
  <lastmod>2013-04-12T22:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53381-vesting-computation-period/</loc>
  <lastmod>2013-04-12T12:56:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53380-wrap-plan-for-2012-plan-year/</loc>
  <lastmod>2013-04-10T21:12:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53379-2-safe-harbor-plans/</loc>
  <lastmod>2013-04-11T13:59:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53378-participant-count-plan-spin-off/</loc>
  <lastmod>2013-04-10T22:04:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53377-revenue-credit-program/</loc>
  <lastmod>2013-04-10T18:06:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53376-ssa-from-the-year-2000/</loc>
  <lastmod>2013-04-12T22:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53375-participant-with-fraudulent-social-security-number/</loc>
  <lastmod>2013-04-10T18:07:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53374-dol-audit-form-5330-filing-now-epcrs/</loc>
  <lastmod>2013-04-10T17:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53373-distress-termination/</loc>
  <lastmod>2013-04-12T13:11:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53372-415-comp-back-wages/</loc>
  <lastmod>2013-04-10T17:37:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53371-prepayment-of-loan-reg-544975-7b5-limitations/</loc>
  <lastmod>2014-06-18T19:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53370-military-leave-loan-provision/</loc>
  <lastmod>2013-04-09T19:24:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53369-nothing-since-2002/</loc>
  <lastmod>2013-04-12T13:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53368-code-3b/</loc>
  <lastmod>2013-04-09T16:03:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53367-annual-funding-notice-50-million-or-not/</loc>
  <lastmod>2013-04-10T14:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53366-distribution-but-no-dist-form/</loc>
  <lastmod>2013-04-09T15:57:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53365-top-heavy-question/</loc>
  <lastmod>2013-04-09T14:47:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53364-merging-two-403b-plans-of-same-employer/</loc>
  <lastmod>2013-05-22T19:26:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53363-ratio-test-means-were-home-free/</loc>
  <lastmod>2013-04-09T17:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53362-control-group-question-when-a-trust-is-an-owner/</loc>
  <lastmod>2013-04-08T21:16:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53361-grandfathered-code-section-401a17-compensation-limits/</loc>
  <lastmod>2013-04-11T02:09:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53354-retiree-returns-to-covered-employment/</loc>
  <lastmod>2013-04-06T17:48:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53353-403b-plan-form-5500-questions/</loc>
  <lastmod>2013-04-05T16:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53352-convicted-felon-wants-to-take-a-distribution/</loc>
  <lastmod>2013-08-05T17:19:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53351-2-participant-plan/</loc>
  <lastmod>2013-04-05T18:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53350-may-an-employer-use-forfeitures-to-reduce-401k-contributions/</loc>
  <lastmod>2013-04-19T18:29:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53348-company-purchase-credit-for-prior-service/</loc>
  <lastmod>2013-04-08T11:02:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53347-loan-default-due-to-clerical-error/</loc>
  <lastmod>2013-04-05T00:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53346-frozen-seps/</loc>
  <lastmod>2013-04-05T12:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53345-top-heavy-officer-as-key/</loc>
  <lastmod>2013-04-05T20:01:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53344-gap-plans-any-recommendations/</loc>
  <lastmod>2013-04-04T19:40:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53343-dropping-coverage-for-adult-children-when-they-become-parents/</loc>
  <lastmod>2013-04-04T18:35:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53342-vcp-non-amender/</loc>
  <lastmod>2013-04-09T22:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53341-received-settlement-money-final-5500-filed-last-year/</loc>
  <lastmod>2013-04-07T19:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53340-those-letters-after-your-name/</loc>
  <lastmod>2013-04-05T11:11:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53339-erisa-204h-notice/</loc>
  <lastmod>2013-04-04T14:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53338-roth-in-plan-conversion/</loc>
  <lastmod>2013-04-04T19:38:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53337-required-minimum-distributions/</loc>
  <lastmod>2013-04-04T19:35:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53336-in-kind-contribution/</loc>
  <lastmod>2013-04-16T03:00:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53335-annual-recordkeeping-fees/</loc>
  <lastmod>2013-04-03T22:33:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53334-foreign-income-for-qualified-plan/</loc>
  <lastmod>2013-04-04T19:29:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53333-sep-ira-contributions-for-owner-but-not-employees/</loc>
  <lastmod>2013-04-04T16:39:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53331-indian-tribal-government/</loc>
  <lastmod>2013-04-03T20:00:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53330-distribution-fee-for-small-balance/</loc>
  <lastmod>2013-04-04T15:04:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53329-loan-defaulted-he-wants-to-start-repaying-again/</loc>
  <lastmod>2013-04-03T15:41:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53328-qdro-26-years-in-the-making/</loc>
  <lastmod>2013-04-18T13:57:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53327-weighted-average-for-adp-for-permissive-aggregation/</loc>
  <lastmod>2013-04-03T13:49:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53326-sole-proprietorships-all-adopting-the-plan/</loc>
  <lastmod>2013-04-08T21:31:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53325-401k-loan-to-purchase-a-foreign-property/</loc>
  <lastmod>2013-04-02T18:41:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53324-entity-type-in-document/</loc>
  <lastmod>2013-04-04T13:01:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53323-hce-determination/</loc>
  <lastmod>2013-04-02T13:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53322-large-employer-50000-employees-with-self-insured-and-insured-plan/</loc>
  <lastmod>2013-04-04T17:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53321-timing-of-simple-funding-for-a-self-employed-person/</loc>
  <lastmod>2013-04-02T16:17:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/53320-a-chuckle-for-the-day/</loc>
  <lastmod>2013-04-11T09:06:01+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
