<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/50590-401a4-and-irrevocable-waiver/</loc>
  <lastmod>2012-02-02T18:38:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50589-sep-rollover-to-401k-plan/</loc>
  <lastmod>2012-01-24T01:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50588-erpa-2012/</loc>
  <lastmod>2012-01-20T17:33:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50587-residence-changed-to-rental-and-has-20-year-loan/</loc>
  <lastmod>2012-01-21T15:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50586-loan-default-ira-rollover-contribution/</loc>
  <lastmod>2012-01-19T22:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50585-403b-church-plan/</loc>
  <lastmod>2012-01-24T23:48:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50584-excluding-keys-from-pop-portion-of-a-plan/</loc>
  <lastmod>2012-01-19T19:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50583-revenue-sharing-agreements/</loc>
  <lastmod>2012-01-19T18:40:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50582-benefit-already-in-pay-status/</loc>
  <lastmod>2012-01-27T20:06:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50581-401k-plan-that-never-permitted-deferrals/</loc>
  <lastmod>2012-01-20T13:56:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50580-default-schedule/</loc>
  <lastmod>2012-09-12T14:51:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50579-401k-deferrals-after-reaching-250k-of-income/</loc>
  <lastmod>2012-01-21T15:08:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50578-new-form-2848/</loc>
  <lastmod>2012-01-23T21:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50577-web-based-defined-benefit-valuation-software/</loc>
  <lastmod>2012-02-20T23:35:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50576-no-adp-test-for-403b-contributions/</loc>
  <lastmod>2012-01-19T18:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50575-definition-of-compensation/</loc>
  <lastmod>2012-01-18T21:41:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50574-avaneesh-bhagat-epcrs-presentation/</loc>
  <lastmod>2012-02-17T15:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50573-designated-invesmtent-manager/</loc>
  <lastmod>2012-01-18T15:01:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50572-loan-availability-after-messy-loan-transactions/</loc>
  <lastmod>2012-01-18T15:42:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50571-415-pct-of-pay-limit/</loc>
  <lastmod>2012-01-18T16:56:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50570-tax-deferral/</loc>
  <lastmod>2012-01-18T20:55:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50569-number-of-groups-in-document-vs-in-test/</loc>
  <lastmod>2012-01-18T13:10:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50568-can-hces-get-3/</loc>
  <lastmod>2012-01-17T20:33:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50567-2011-8955-ssa/</loc>
  <lastmod>2012-01-17T19:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50566-trouble-filing-ssa-with-atx-software/</loc>
  <lastmod>2012-01-17T19:54:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50565-relius-150/</loc>
  <lastmod>2012-01-17T14:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50564-military-salary-continuation-payments/</loc>
  <lastmod>2012-01-17T13:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50563-participant-level-fee-disclosures/</loc>
  <lastmod>2012-01-17T12:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50562-illegal-alien-with-false-identification-in-profit-sharing-plan/</loc>
  <lastmod>2013-02-22T17:23:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50561-definition-of-service-recipient-stock/</loc>
  <lastmod>2012-01-16T19:09:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50560-withholding/</loc>
  <lastmod>2012-01-16T17:06:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50559-ssa-extensions/</loc>
  <lastmod>2012-02-02T12:04:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50558-asppa-and-linkedin/</loc>
  <lastmod>2012-01-17T20:13:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50557-aggressive-dol-auditor-wants-to-reject-accountants-audit/</loc>
  <lastmod>2012-01-15T08:13:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50556-self-employment-calculation-for-2011/</loc>
  <lastmod>2012-01-17T20:31:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50555-control-group/</loc>
  <lastmod>2012-05-14T20:41:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50554-calculating-involuntary-cash-out/</loc>
  <lastmod>2012-01-13T20:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50553-controlled-group/</loc>
  <lastmod>2012-01-15T19:37:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50552-plan-termination-and-loansd/</loc>
  <lastmod>2012-01-13T21:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50551-census-gross-income/</loc>
  <lastmod>2012-01-14T02:43:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50550-coverage-testing/</loc>
  <lastmod>2012-01-13T20:28:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50548-unamended-medical-reimbursement-plan/</loc>
  <lastmod>2012-01-12T23:15:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50547-surrogacy-assistance-nontaxable/</loc>
  <lastmod>2012-01-12T22:57:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50546-foreigner-working-in-us/</loc>
  <lastmod>2012-01-12T23:51:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50545-nonelecitve-xfer-between-401k-and-403b/</loc>
  <lastmod>2012-01-13T16:53:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50544-retroactive-sale-of-ira-assets/</loc>
  <lastmod>2012-01-22T06:37:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50543-401k-qdro/</loc>
  <lastmod>2012-01-15T08:24:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50542-form-8955-ssa/</loc>
  <lastmod>2012-01-12T20:31:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50541-true-up-contribution/</loc>
  <lastmod>2012-01-12T20:05:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50540-key-employee-bonus-election-in-event-of-termination/</loc>
  <lastmod>2012-01-23T18:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50539-top-heavy-unrelated-rollover/</loc>
  <lastmod>2012-01-12T15:53:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50538-domestic-partner-benefit-coverage-imputed-income-calculations/</loc>
  <lastmod>2012-01-12T01:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50537-reporting-tax-withholding/</loc>
  <lastmod>2012-01-20T13:24:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50536-nondiscrimination-testing-hsa-non-keys-not-part/</loc>
  <lastmod>2012-01-11T20:34:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50535-looking-to-purchase-a-tpa-practice/</loc>
  <lastmod>2012-07-16T21:47:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50534-new-company-being-formed/</loc>
  <lastmod>2012-01-12T14:54:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50533-excess-insurance-in-a-frozen-defined-benefit-plan/</loc>
  <lastmod>2012-01-17T12:53:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50532-hardships-taken-from-incorrect-source/</loc>
  <lastmod>2012-01-13T00:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50531-employer-pays-distributions-plan-reimburses-employer/</loc>
  <lastmod>2012-01-12T15:03:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50530-rmd-small-account-balances/</loc>
  <lastmod>2012-01-11T17:57:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50529-course-of-action-if-a-cafe-plan-fails-concentration-test/</loc>
  <lastmod>2012-01-11T16:41:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50528-eligible-compensation/</loc>
  <lastmod>2012-01-11T16:36:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50527-post-nra-actuarial-increase-401a26-and-401a4/</loc>
  <lastmod>2012-01-11T14:18:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50526-entry-date/</loc>
  <lastmod>2012-01-15T19:22:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50525-discontinuance-charges-deemed-a-contribution/</loc>
  <lastmod>2012-01-11T19:29:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50524-vcp-fees/</loc>
  <lastmod>2012-01-16T17:29:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50523-employer-deduction-for-severance/</loc>
  <lastmod>2012-01-11T00:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50522-revisiting-the-combined-dbdc-limitation/</loc>
  <lastmod>2012-01-12T16:54:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50521-what-general-non-discrimination-testing-if-any-is-required-on-a-cafe-plan/</loc>
  <lastmod>2012-01-10T22:19:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50520-8955-for-terminating-plan/</loc>
  <lastmod>2012-01-10T21:06:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50519-late-deposit-of-deferrals-vfcp/</loc>
  <lastmod>2012-01-10T20:13:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50518-late-deposit-of-deferrals-vfcp/</loc>
  <lastmod>2012-01-10T17:19:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50517-weighted-average-for-control-group/</loc>
  <lastmod>2012-01-10T18:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50516-pbgc-limit/</loc>
  <lastmod>2012-01-10T18:35:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50515-form-8905/</loc>
  <lastmod>2012-01-10T15:29:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50514-tax-forms-do-you-pdf-and-email-to-your-client/</loc>
  <lastmod>2012-01-18T14:32:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50513-ssa-for-short-2011-plan-year/</loc>
  <lastmod>2012-01-10T13:51:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50512-help-with-fsa-issue/</loc>
  <lastmod>2012-09-04T06:30:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50511-fidelity-bond-for-privately-held-stock/</loc>
  <lastmod>2012-01-11T18:33:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50510-minimum-distributions-following-annuity-purchase/</loc>
  <lastmod>2012-01-09T22:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50509-offshore-outsourcing-of-qualified-plan-admin/</loc>
  <lastmod>2012-01-10T19:14:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50508-auto-enroll-opt-out/</loc>
  <lastmod>2012-01-09T18:34:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50507-mdib-table-example/</loc>
  <lastmod>2012-01-09T17:30:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50506-group-trust-81-100/</loc>
  <lastmod>2012-01-09T16:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50504-erisa-403b-to-non-erisa-403b/</loc>
  <lastmod>2012-01-11T23:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50503-health-savings-account/</loc>
  <lastmod>2012-01-09T19:52:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50502-earnings-calculation/</loc>
  <lastmod>2012-01-11T17:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50501-tpa-failed-to-send-notices/</loc>
  <lastmod>2012-01-06T21:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50500-hsa-disqualification/</loc>
  <lastmod>2012-01-06T19:05:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50499-state-of-michigan-withholding/</loc>
  <lastmod>2012-01-10T16:56:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50498-curtailment/</loc>
  <lastmod>2012-01-06T20:20:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50497-dbdc-combo-frozen-db/</loc>
  <lastmod>2012-01-06T15:54:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50496-determination-of-vest-for-401m-excess-match-contribution/</loc>
  <lastmod>2012-01-06T15:48:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50495-employer-health-plan-premium-refunds/</loc>
  <lastmod>2012-01-05T22:30:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50494-8955-ssa-individual-notice-requirement/</loc>
  <lastmod>2012-01-05T22:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50493-component-plan-testing/</loc>
  <lastmod>2012-12-31T01:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50492-safe-harbor-401k-amendment/</loc>
  <lastmod>2012-01-06T15:03:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50491-sh-nec-do-you-have-to-add-to-ps-for-testing-necessarily/</loc>
  <lastmod>2012-01-05T21:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50490-funding-segment-rates-for-2012-valuation/</loc>
  <lastmod>2012-01-11T13:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50489-stupid-8955-ssa-form/</loc>
  <lastmod>2012-01-05T20:42:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50488-cobra-failures-excise-taxes-form-8928/</loc>
  <lastmod>2012-01-05T17:43:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50487-affiliated-service-groupscontrolled-groupsattribution/</loc>
  <lastmod>2012-01-05T20:09:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50486-maximizing-retirement-plan-contributions/</loc>
  <lastmod>2012-01-05T19:15:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50485-maximizing-retirement-plan-contributions/</loc>
  <lastmod>2012-01-10T22:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50484-census-report/</loc>
  <lastmod>2012-01-12T15:50:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50483-death-of-trustee/</loc>
  <lastmod>2012-01-05T22:23:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50482-affiliated-service-group-w-sep-401k/</loc>
  <lastmod>2012-01-11T21:59:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50481-required-quarterly-contributions/</loc>
  <lastmod>2012-08-24T00:48:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50480-software-for-private-equity-plan/</loc>
  <lastmod>2012-01-04T22:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50479-change-of-plan-year-to-get-safe-harbor/</loc>
  <lastmod>2012-01-05T16:02:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50478-rmd-missed-in-2008-and-2010/</loc>
  <lastmod>2012-10-10T15:41:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50476-joint-and-survivor-annuities/</loc>
  <lastmod>2012-01-04T22:33:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50475-erpa-test/</loc>
  <lastmod>2012-01-20T18:16:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50474-8955-ssa-filing-for-403b-plans/</loc>
  <lastmod>2012-01-10T14:56:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50473-8955-ssa/</loc>
  <lastmod>2012-01-04T21:05:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50472-michigan-withholding-on-lump-sum/</loc>
  <lastmod>2012-01-03T16:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50471-408b2-disclosures/</loc>
  <lastmod>2012-01-05T13:04:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50470-dropping-coverage-when-covered-by-spouse/</loc>
  <lastmod>2012-01-03T14:59:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50469-8955-ssa-deadline-for-non-calendar-years/</loc>
  <lastmod>2012-01-05T00:36:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50468-included-excluded-employees/</loc>
  <lastmod>2012-11-30T19:48:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50467-happy-new-year/</loc>
  <lastmod>2011-12-30T16:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50466-prevailing-wage-plan-question/</loc>
  <lastmod>2012-02-13T02:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50465-requiring-participation-in-simple-ira/</loc>
  <lastmod>2011-12-30T15:09:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50464-filing-5500-with-staggered-benefit-ann-dates/</loc>
  <lastmod>2012-01-04T16:30:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50463-plan-termination-outstanding-loans/</loc>
  <lastmod>2011-12-29T18:49:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50462-required-minimum-distribution/</loc>
  <lastmod>2011-12-30T15:02:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50461-eligibility-question/</loc>
  <lastmod>2012-01-01T00:19:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50460-strategic-sale-of-overfunded-db-plan/</loc>
  <lastmod>2012-03-16T16:39:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50459-restoration-of-forfeitures/</loc>
  <lastmod>2012-01-03T21:14:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50458-required-minimum-distribution-0-vested/</loc>
  <lastmod>2011-12-28T20:14:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50457-plan-termination-ppa-and-pbgc/</loc>
  <lastmod>2011-12-28T22:42:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50456-8955-ssa-combined-filings/</loc>
  <lastmod>2011-12-28T22:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50455-terminating-simple-ira-and-starting-401k/</loc>
  <lastmod>2011-12-28T17:31:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50454-investment-insurance/</loc>
  <lastmod>2011-12-28T20:54:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50453-private-letter-rulings/</loc>
  <lastmod>2011-12-28T16:28:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50452-mp-or-tb-plans/</loc>
  <lastmod>2011-12-28T23:58:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50451-audit-cap-and-vfcp-re-defaulted-loans/</loc>
  <lastmod>2011-12-28T22:34:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50450-yet-another-rookie-question/</loc>
  <lastmod>2011-12-28T14:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50449-5-year-break-occurs-in-year-of-plan-termination/</loc>
  <lastmod>2011-12-27T17:21:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50448-partner-402g-issue/</loc>
  <lastmod>2011-12-28T13:36:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50447-pbgc-policy-statement-on-amended-filings/</loc>
  <lastmod>2011-12-27T15:23:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50445-rookie-question/</loc>
  <lastmod>2011-12-27T16:06:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50444-form-8955-ssa/</loc>
  <lastmod>2011-12-23T20:51:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50443-association-as-trustee/</loc>
  <lastmod>2011-12-23T19:01:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50442-5500-ez-or-sf/</loc>
  <lastmod>2011-12-23T20:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50441-in-plan-roth-conversions/</loc>
  <lastmod>2011-12-23T16:10:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50440-top-heavy-change-in-ownership/</loc>
  <lastmod>2011-12-23T15:47:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50439-overfunded-defined-benefit-plan-termination/</loc>
  <lastmod>2011-12-27T23:43:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50438-self-directed-brokerage-accounts-in-multiple-employer-plan/</loc>
  <lastmod>2011-12-25T16:48:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50437-best-option-for-husbandwife-company/</loc>
  <lastmod>2011-12-23T12:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50435-allocating-earnings-on-pooled-acct-money-purchase/</loc>
  <lastmod>2011-12-22T18:06:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50434-maximum-number-of-outstanding-loans/</loc>
  <lastmod>2011-12-23T20:21:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50431-fraud-and-dishonesty/</loc>
  <lastmod>2011-12-22T20:02:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50430-fraud-and-dishonesty/</loc>
  <lastmod>2011-12-23T14:58:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50429-prelim-5500-for-2011-released/</loc>
  <lastmod>2011-12-21T21:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50428-overpayment-of-employer-match/</loc>
  <lastmod>2011-12-21T23:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50427-er-uses-comp-from-wrong-year-to-calculate-sep-contribution/</loc>
  <lastmod>2011-12-21T21:32:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50426-short-term-deferral-and-457f/</loc>
  <lastmod>2011-12-23T09:53:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50425-fsa-er-contributions/</loc>
  <lastmod>2011-12-29T22:29:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50424-401k-deferral-deadline-for-s-corp/</loc>
  <lastmod>2011-12-22T16:03:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50423-expense-statement-software-that-isnt-expensive/</loc>
  <lastmod>2011-12-21T15:55:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50422-controlled-group-change-in-ownership-mgmt-function/</loc>
  <lastmod>2011-12-21T13:47:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50421-amount-of-corrective-qnec/</loc>
  <lastmod>2011-12-20T23:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50420-form-8955-ssa/</loc>
  <lastmod>2011-12-21T16:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50419-tpa-profit-margin/</loc>
  <lastmod>2011-12-21T12:01:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50418-user-fee-for-irs-determination-letter/</loc>
  <lastmod>2011-12-20T22:54:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50417-changing-provisions-to-a-safe-harbor-match-plan-mid-year/</loc>
  <lastmod>2011-12-20T22:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50416-pre-tax-deductions-vs-post-tax/</loc>
  <lastmod>2012-01-03T17:50:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50415-application-of-irc-408g/</loc>
  <lastmod>2011-12-20T22:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50414-combined-deduction-limit/</loc>
  <lastmod>2011-12-21T14:14:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50413-leased-employees/</loc>
  <lastmod>2011-12-29T20:25:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50412-401a26-post-nra-actuarial-increase/</loc>
  <lastmod>2012-01-06T16:29:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50411-cant-determine-fmv-for-rmd/</loc>
  <lastmod>2011-12-21T19:28:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50410-irs-letter-forwarding-program/</loc>
  <lastmod>2012-08-31T17:56:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50409-can-fsa-limits-be-set-by-hr-staff/</loc>
  <lastmod>2011-12-27T21:12:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50408-tax-rate-for-distributions-to-beneficiaries/</loc>
  <lastmod>2011-12-19T21:57:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50407-election-of-full-yield-curve/</loc>
  <lastmod>2012-01-03T13:35:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50406-coap/</loc>
  <lastmod>2011-12-19T19:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50405-2011-form-5500-why-the-delaymaybe-because/</loc>
  <lastmod>2011-12-19T18:27:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50404-grand-jury-invitation/</loc>
  <lastmod>2013-05-16T22:33:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50403-plan-audited-missing-signed-final-401k-reg-amend/</loc>
  <lastmod>2011-12-19T18:17:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50402-2008-113-corrections-interest-goes-to-employer/</loc>
  <lastmod>2012-01-09T22:52:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50401-of-counsel-are-they-employees/</loc>
  <lastmod>2011-12-19T21:03:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50400-of-counsel-employee-receiving-k-1/</loc>
  <lastmod>2011-12-19T15:09:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50399-409a-election-when-first-eligible/</loc>
  <lastmod>2011-12-19T14:52:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50398-family-attribution-terminated-key/</loc>
  <lastmod>2014-02-26T20:17:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50397-epcrs-death-rmd-proposed-regs/</loc>
  <lastmod>2011-12-19T04:06:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50396-controlled-group-and-415/</loc>
  <lastmod>2011-12-20T15:21:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50395-403b-loan-question/</loc>
  <lastmod>2011-12-20T19:43:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50394-changing-eligibility-by-job-class/</loc>
  <lastmod>2011-12-17T16:26:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50393-401k-family-exclusions/</loc>
  <lastmod>2011-12-16T16:16:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50392-401k-exchange-bbb-revoked/</loc>
  <lastmod>2011-12-20T03:06:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50391-2009-rmds/</loc>
  <lastmod>2011-12-16T14:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50390-part-time-employees-comp-treated-as-full-time-for-benefit-calculation/</loc>
  <lastmod>2011-12-16T18:22:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50389-increase-accrual-rate-after-nra/</loc>
  <lastmod>2011-12-16T13:27:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50388-dropping-an-employees-spouse-dependent-from-coverage/</loc>
  <lastmod>2011-12-15T22:00:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50387-optional-dependent-medical-premiums/</loc>
  <lastmod>2011-12-27T22:36:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50386-ira-all-in-real-estate-how-does-he-pay-rmd/</loc>
  <lastmod>2012-01-06T13:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50385-general-testing/</loc>
  <lastmod>2011-12-16T12:33:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50384-hsa-expenses-can-they-carry-forward-to-future-years/</loc>
  <lastmod>2011-12-15T21:54:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50383-minimum-service-requirement/</loc>
  <lastmod>2011-12-15T18:23:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50382-retiree-domestic-partners-treatment-of-fica-futa/</loc>
  <lastmod>2011-12-15T15:15:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50381-multi-employer-with-multiple-pension-plans-ssa-reporting/</loc>
  <lastmod>2011-12-15T15:10:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50380-plan-termination-rmd/</loc>
  <lastmod>2011-12-15T21:15:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50379-plan-expense-reimbursement-question/</loc>
  <lastmod>2011-12-15T20:56:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50378-ptin-requirements-form-5330/</loc>
  <lastmod>2011-12-14T21:41:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50377-409a-as-collateral-for-loan/</loc>
  <lastmod>2011-12-16T16:14:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50376-8955-ssa/</loc>
  <lastmod>2011-12-14T22:40:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50375-fsa-accounts-nice-racket/</loc>
  <lastmod>2011-12-23T18:57:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50374-over-loan-limit/</loc>
  <lastmod>2011-12-14T19:11:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50373-non-profit-healthcare-agency-takeover-question/</loc>
  <lastmod>2011-12-21T22:34:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50372-8955-ssa/</loc>
  <lastmod>2011-12-14T13:16:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50371-rmd-empl-status-is-layed-off/</loc>
  <lastmod>2011-12-14T13:45:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50370-required-min-distributions/</loc>
  <lastmod>2011-12-15T13:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50369-contract-work-for-a-tpa/</loc>
  <lastmod>2012-02-19T18:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50368-need-and-enrolled-actuary/</loc>
  <lastmod>2011-12-13T20:56:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50367-application-of-minimum-service-rule/</loc>
  <lastmod>2011-12-13T20:03:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50366-pension-health-insurance-premium/</loc>
  <lastmod>2011-12-13T19:37:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50365-prohibited-transaction/</loc>
  <lastmod>2012-01-06T14:05:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50364-plan-merger-pros-and-cons/</loc>
  <lastmod>2011-12-13T22:38:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50363-employer-stock/</loc>
  <lastmod>2011-12-13T16:34:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50362-new-tpa-firm/</loc>
  <lastmod>2011-12-26T18:14:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50361-application-to-partners/</loc>
  <lastmod>2011-12-13T15:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50360-coordination-of-benefits-hsas/</loc>
  <lastmod>2011-12-13T14:45:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50359-414s-compensation/</loc>
  <lastmod>2011-12-13T14:55:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50357-paying-for-lasik-over-2-years/</loc>
  <lastmod>2011-12-17T22:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50356-department-of-labor/</loc>
  <lastmod>2011-12-12T15:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50355-do-not-for-profits-file-form-5330-for-late-mpp-contrib/</loc>
  <lastmod>2011-12-14T15:07:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50353-small-balance-death-benefit/</loc>
  <lastmod>2011-12-12T16:03:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50351-11-g-amendments-to-pass-401a26/</loc>
  <lastmod>2019-10-02T19:37:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50350-late-deposit-of-safe-harbor/</loc>
  <lastmod>2012-01-31T23:58:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50349-qdro/</loc>
  <lastmod>2011-12-11T15:05:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50346-employee-claim-for-sep-benefits/</loc>
  <lastmod>2011-12-14T16:48:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50345-using-the-kids-to-help-test-results/</loc>
  <lastmod>2011-12-13T17:14:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50344-amending-a-frozen-mpp-plan-to-allow-for-in-service-dist/</loc>
  <lastmod>2012-02-08T13:56:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50343-limits-for-individual-covered-by-multiple-plans/</loc>
  <lastmod>2012-04-12T17:55:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50342-spousal-carve-out/</loc>
  <lastmod>2026-02-05T14:48:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50341-pilates-as-physical-therapy/</loc>
  <lastmod>2011-12-09T18:56:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50340-non-filed-large-plan-forms-5500/</loc>
  <lastmod>2011-12-11T00:25:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50339-bonding-requirement/</loc>
  <lastmod>2011-12-12T13:56:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50338-wrera-and-multiemployer-plans/</loc>
  <lastmod>2011-12-09T16:37:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50337-discretionary-match-contribution/</loc>
  <lastmod>2011-12-09T17:20:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50336-can-redemption-fees-be-reimbursed-by-plan-sponsor/</loc>
  <lastmod>2011-12-12T17:20:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50335-funding-waiver-application/</loc>
  <lastmod>2011-12-09T13:17:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50332-required-beginning-date-for-rmd/</loc>
  <lastmod>2011-12-09T17:10:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50331-in-service-distributions/</loc>
  <lastmod>2011-12-08T23:46:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50330-non-electing-church-plan-and-adea/</loc>
  <lastmod>2011-12-09T14:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50329-circular-230/</loc>
  <lastmod>2012-03-21T14:54:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50328-cash-or-accrual-filing/</loc>
  <lastmod>2011-12-09T16:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50327-should-i-apply-for-a-determination-letter/</loc>
  <lastmod>2011-12-08T16:18:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50326-esop-cash-outs/</loc>
  <lastmod>2011-12-08T14:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50325-gateway-testing/</loc>
  <lastmod>2011-12-08T17:38:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50324-brain-cramp-on-436/</loc>
  <lastmod>2011-12-09T23:46:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50323-prevailing-wage-as-3-shnec/</loc>
  <lastmod>2011-12-08T18:04:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50322-only-plan-sponsor-signed-8955-ssa/</loc>
  <lastmod>2011-12-07T20:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50321-1099s-for-ps-58-costs/</loc>
  <lastmod>2011-12-09T15:32:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50320-ee-and-spouse-live-apart-child-lives-with-spouse/</loc>
  <lastmod>2012-09-04T06:44:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50319-form-8955-ssa-individual-statement/</loc>
  <lastmod>2011-12-07T19:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50318-post-severance-compensation/</loc>
  <lastmod>2011-12-07T13:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50317-2011-form-5500-ez/</loc>
  <lastmod>2011-12-07T13:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50316-deductibility-of-elective-deferrals/</loc>
  <lastmod>2011-12-07T16:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50315-issues-regarding-employer-contributions-not-included-in-db-plan-testing/</loc>
  <lastmod>2011-12-07T01:19:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50314-employer-stock/</loc>
  <lastmod>2011-12-08T13:23:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50313-rmd/</loc>
  <lastmod>2011-12-06T23:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50312-qnecs-and-statutorily-exludable-employees-under-final-401k-regs/</loc>
  <lastmod>2011-12-07T18:47:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50311-extension-of-time-to-arbitrate-withdrawal-liability/</loc>
  <lastmod>2011-12-07T23:05:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50310-mileage-for-2012/</loc>
  <lastmod>2011-12-13T19:50:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50309-loan-payment-refinance/</loc>
  <lastmod>2011-12-06T19:29:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50308-schedule-c-or-schedule-a/</loc>
  <lastmod>2011-12-06T16:48:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50307-money-purchase-pension-plan/</loc>
  <lastmod>2011-12-06T16:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50306-rehired-employee-%E2%80%9Cbuy-back%E2%80%9D-of-forfeited-amounts/</loc>
  <lastmod>2011-12-13T18:17:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50305-calculation-of-missed-earnings-money-purchase-plan/</loc>
  <lastmod>2011-12-06T17:51:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50304-prohibited-transaction-in-service-wd/</loc>
  <lastmod>2011-12-08T23:58:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50303-money-purchase-pension-plan/</loc>
  <lastmod>2011-12-07T16:05:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50302-air-evac/</loc>
  <lastmod>2011-12-06T16:30:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50301-death-benefit/</loc>
  <lastmod>2011-12-07T01:19:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50300-acp-testing-prior-yr-vesting-change-from-100/</loc>
  <lastmod>2011-12-06T19:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50299-profit-sharing-plan-contribution-limits/</loc>
  <lastmod>2011-12-07T19:09:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50298-distribution-paperwork/</loc>
  <lastmod>2011-12-05T19:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50297-health-insurance-of-a-s-corp-shareholder/</loc>
  <lastmod>2011-12-12T16:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50296-medical-insurance-question/</loc>
  <lastmod>2011-12-27T23:12:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50295-schedule-sb-filed-with-5500-sf-for-401k-plan/</loc>
  <lastmod>2011-12-15T18:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50294-userra/</loc>
  <lastmod>2011-12-05T16:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50293-tpa-responsibility-for-late-401k-deposits/</loc>
  <lastmod>2011-12-07T19:28:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50292-compensation-definition/</loc>
  <lastmod>2011-12-13T20:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50291-using-last-day-vs-no-last-day/</loc>
  <lastmod>2011-12-12T16:27:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50290-wrera-multiemployer-plans/</loc>
  <lastmod>2011-12-03T18:05:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50289-excess-aggregate-contribution/</loc>
  <lastmod>2011-12-05T16:29:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50288-employee-percentage-of-premium/</loc>
  <lastmod>2011-12-03T19:14:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50287-8955-ssa/</loc>
  <lastmod>2011-12-02T17:55:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50286-401k-as-qualified-replacement-plan/</loc>
  <lastmod>2011-12-06T14:48:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50285-rmds/</loc>
  <lastmod>2011-12-03T15:49:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50284-controlled-group-spin-off/</loc>
  <lastmod>2011-12-07T22:03:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50283-weird-er-request-re-ps-contribution-need-help/</loc>
  <lastmod>2011-12-05T14:25:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50282-plan-list-report/</loc>
  <lastmod>2011-12-02T13:33:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50281-seasonal-employee-exclusion/</loc>
  <lastmod>2011-12-02T00:35:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50280-qdia-notice/</loc>
  <lastmod>2011-12-01T23:57:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50279-hdhp-and-fsa-its-possible/</loc>
  <lastmod>2012-09-04T06:39:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50278-qcd-ira-only/</loc>
  <lastmod>2011-12-02T00:03:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50277-bankruptcy/</loc>
  <lastmod>2011-12-02T14:17:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50276-military-leave/</loc>
  <lastmod>2011-12-01T20:01:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50275-happy-unsecured-creditor-day/</loc>
  <lastmod>2011-12-01T19:52:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50274-quarterly-entry-and-1000-hours/</loc>
  <lastmod>2012-10-11T20:28:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50273-sample-436-amendment-after-already-amended/</loc>
  <lastmod>2011-12-01T21:43:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50272-in-plan-roth-conversion/</loc>
  <lastmod>2011-12-01T17:28:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50271-wrera-changes-to-code-section-415/</loc>
  <lastmod>2011-12-01T16:12:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50270-retroactive-qdro/</loc>
  <lastmod>2011-12-02T20:46:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50269-form-8955-ssa/</loc>
  <lastmod>2011-12-01T18:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50268-annual-christmas-puzzle/</loc>
  <lastmod>2011-12-01T14:40:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50267-qaca-who-gets-their-deferral-rate-increased/</loc>
  <lastmod>2011-12-01T17:54:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50266-small-plan-audit/</loc>
  <lastmod>2011-12-01T19:06:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50265-self-administered-401k-plans/</loc>
  <lastmod>2011-12-12T14:39:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50264-overfunded-db-plan/</loc>
  <lastmod>2011-12-01T16:13:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50263-hardships/</loc>
  <lastmod>2011-11-30T21:04:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50262-parent-for-hardship-purposes/</loc>
  <lastmod>2011-11-30T20:44:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50261-new-safe-harbor-plan/</loc>
  <lastmod>2011-12-01T19:25:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50260-rollover-from-foreign-plan-to-us-plan/</loc>
  <lastmod>2011-11-30T21:33:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50259-pbgc-premium-refund/</loc>
  <lastmod>2011-12-01T03:14:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50258-sf-or-ez/</loc>
  <lastmod>2011-11-29T21:10:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50257-form-8955-ssa/</loc>
  <lastmod>2011-11-29T18:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50256-a-bit-self-employed-entirely-self-employed/</loc>
  <lastmod>2011-12-29T20:51:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50255-plan-amendment-changes-eligible-employees/</loc>
  <lastmod>2011-11-28T22:06:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50254-notice-to-interested-parties/</loc>
  <lastmod>2011-11-28T15:31:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50253-3-safe-harbor-shareholder-option/</loc>
  <lastmod>2011-12-30T23:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50252-am-i-missing-something/</loc>
  <lastmod>2011-11-30T16:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50251-mid-year-change-from-sal-ratio-to-allocation-groups/</loc>
  <lastmod>2011-12-27T21:27:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50250-form-8955-ssa/</loc>
  <lastmod>2011-11-25T04:28:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50249-happy-thanksgiving-everyone/</loc>
  <lastmod>2011-11-28T16:28:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50248-form-5330-funding-deficiency-late-from-the-start/</loc>
  <lastmod>2011-11-23T21:07:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50247-in-service-distribution-restrictions/</loc>
  <lastmod>2011-11-23T20:14:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50246-two-plans-mergeplan1-er-pays-fees-plan2-plan-pays-fees/</loc>
  <lastmod>2011-11-23T03:27:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50245-hsa-help-confused/</loc>
  <lastmod>2011-12-08T02:17:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50244-delinquent-safe-harbortop-heavy-minimums/</loc>
  <lastmod>2011-11-28T17:55:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50243-loan-from-rolover-account/</loc>
  <lastmod>2011-11-23T21:02:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50242-amendment-for-catch-up-contributions/</loc>
  <lastmod>2011-11-22T20:13:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50241-vcp-filing-keogh-plan-didnt-follow-any-of-the-rules/</loc>
  <lastmod>2011-11-22T19:59:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50240-rollover-payment-from-immediate-annuity/</loc>
  <lastmod>2011-11-22T18:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50239-8955-ssa-esop/</loc>
  <lastmod>2011-11-22T16:18:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50238-question-6-on-form-5500/</loc>
  <lastmod>2011-11-22T16:20:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50237-mistaken-or-omitted-participation/</loc>
  <lastmod>2011-11-22T18:40:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50236-plan-document-det-letter-submission-gone-bad/</loc>
  <lastmod>2011-11-22T19:24:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50235-health-reimbursement-arrangement/</loc>
  <lastmod>2011-11-23T21:24:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50234-health-reimbursement-arrangement/</loc>
  <lastmod>2011-11-21T22:12:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50233-health-reimbursement-arrangement/</loc>
  <lastmod>2011-11-21T22:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50232-child-support-levy/</loc>
  <lastmod>2013-01-08T02:54:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50231-incorrectly-limited-elective-deferrals/</loc>
  <lastmod>2011-11-23T19:45:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50230-fees-paid-by-the-planby-source/</loc>
  <lastmod>2014-05-23T23:52:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50229-health-and-welfare-in-asset-sale/</loc>
  <lastmod>2012-09-07T01:31:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50228-health-welfare-in-asset-sell/</loc>
  <lastmod>2011-11-21T16:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50227-whole-life-insurance-fee-disclosure/</loc>
  <lastmod>2011-11-21T16:50:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50226-average-benefits-test/</loc>
  <lastmod>2011-11-21T14:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50225-form-8955-ssa/</loc>
  <lastmod>2011-11-23T15:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50224-owner-only-retirement-plans/</loc>
  <lastmod>2012-05-24T20:17:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50223-amendment-and-cushion-amount/</loc>
  <lastmod>2011-11-21T01:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50222-employer-provided-group-health-insurance-and-medicare/</loc>
  <lastmod>2011-11-21T20:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50221-amendment-to-change-procedure-to-apply-for-diability-pension/</loc>
  <lastmod>2011-11-20T22:27:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50220-health-reimbursement-arrangement/</loc>
  <lastmod>2011-11-23T19:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50219-non-union-plan-but-the-owners-are-union-too/</loc>
  <lastmod>2011-12-23T20:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50218-415-limit-vs-gateway-allocation/</loc>
  <lastmod>2011-11-22T22:14:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50217-former-employer-terminated-401k-plan-mailed-me-a-check/</loc>
  <lastmod>2011-11-18T19:30:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50216-min-distribution-report/</loc>
  <lastmod>2011-11-18T15:34:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50215-8955-ssa/</loc>
  <lastmod>2011-11-22T17:31:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50214-form-8955-ssa-403b-plans/</loc>
  <lastmod>2011-11-18T12:26:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50213-rollovers-for-canadian-non-resident-alien-beneficiaires/</loc>
  <lastmod>2011-11-19T15:28:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50212-nonqualified-plans-and-community-property-laws/</loc>
  <lastmod>2011-12-18T00:58:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50211-nonqualified-plans-and-community-property-laws/</loc>
  <lastmod>2011-11-19T15:45:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50210-long-gone-client-of-tpa-is-calling-his-attorney/</loc>
  <lastmod>2011-11-21T15:50:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50209-will-anyone-use-the-new-exemption/</loc>
  <lastmod>2011-11-18T14:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50208-s-corp-sep-funded-by-c-corp-ctrbs/</loc>
  <lastmod>2011-11-17T22:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50207-daily-value-of-interest/</loc>
  <lastmod>2011-11-18T14:03:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50206-cpe-credit-due/</loc>
  <lastmod>2013-09-10T21:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50205-egtrra-restatement-date-for-individually-designed-db/</loc>
  <lastmod>2011-11-18T19:47:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50204-income-to-plan-as-a-result-of-revenue-sharing-agreement/</loc>
  <lastmod>2011-11-17T18:00:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50203-mid-year-termination-of-safe-harbor-nonelective-contribution-plan/</loc>
  <lastmod>2011-11-17T17:07:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50202-plan-audit/</loc>
  <lastmod>2011-11-18T19:27:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50201-acquiring-simple-ira/</loc>
  <lastmod>2011-11-18T14:11:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50200-457-rollover/</loc>
  <lastmod>2011-11-17T01:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50199-term-insurance-in-401k-plan/</loc>
  <lastmod>2012-01-05T13:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50198-applying-for-a-determination-letter-form-5300/</loc>
  <lastmod>2011-11-16T20:16:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50197-415-limit/</loc>
  <lastmod>2016-09-01T14:32:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50196-general-thoughts-on-unqualified-members/</loc>
  <lastmod>2011-11-29T22:10:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50195-leveraged-esop/</loc>
  <lastmod>2011-11-16T19:48:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50194-required-minimum-distribution/</loc>
  <lastmod>2011-11-16T12:12:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50193-target-date-funds-discrimination-rules/</loc>
  <lastmod>2011-11-15T23:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50192-age-70-12/</loc>
  <lastmod>2011-11-16T21:25:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50191-ria-firm-that-owns-a-tpa-firm-as-well/</loc>
  <lastmod>2011-11-21T13:27:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50190-8955-signatures/</loc>
  <lastmod>2011-11-16T20:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50189-lost-earnings-calculation-on-late-deposits/</loc>
  <lastmod>2011-11-15T21:33:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50188-more-liability-for-removing-than-freezing-a-poor-performing-fund/</loc>
  <lastmod>2011-11-15T16:30:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50187-hce-nuttyness/</loc>
  <lastmod>2011-12-05T20:22:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50186-most-valuable-accrual-for-early-retirement-subsidy/</loc>
  <lastmod>2011-11-15T22:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50185-401k-safe-harbor-nonelective/</loc>
  <lastmod>2011-11-15T13:41:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50184-retiree-lump-sum/</loc>
  <lastmod>2011-11-15T01:09:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50183-ppa-amendments/</loc>
  <lastmod>2011-11-15T20:13:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50182-pension/</loc>
  <lastmod>2011-11-14T17:53:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50181-spouse-refuses-to-consent/</loc>
  <lastmod>2011-11-15T21:45:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50180-c-in-schedule-c-is-for-confused/</loc>
  <lastmod>2011-11-14T14:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50179-rehire-eligibility/</loc>
  <lastmod>2011-11-29T22:40:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50178-peo-forcing-me-to-use-certain-bank-for-my-hsa/</loc>
  <lastmod>2012-01-05T12:39:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50177-predecessor-employer-not-specific-er-but-industry/</loc>
  <lastmod>2011-11-11T17:34:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50176-participant-disclosure-requirements/</loc>
  <lastmod>2012-01-12T21:06:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50175-irs-challenge-of-self-correction/</loc>
  <lastmod>2011-11-11T18:18:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50174-limiting-employer-contributions/</loc>
  <lastmod>2012-01-24T21:48:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50173-mdrt-information-retrieval-system/</loc>
  <lastmod>2011-11-11T13:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50172-forfeiture-timing/</loc>
  <lastmod>2011-11-10T20:05:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50171-11-11-11/</loc>
  <lastmod>2011-11-11T15:36:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50170-payment-of-fit-withholding-business-no-longer-exists/</loc>
  <lastmod>2011-11-11T03:06:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50169-safe-harbor-er-contribution/</loc>
  <lastmod>2011-11-10T18:40:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50168-partnerships-and-s-corp-with-cafeteria-plans/</loc>
  <lastmod>2011-11-23T19:34:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50167-safe-harbor-match-plus-discretionary-match/</loc>
  <lastmod>2011-11-10T12:26:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50166-leased-employees-change-of-status/</loc>
  <lastmod>2011-11-11T00:30:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50165-rmd-lost-242b-notice/</loc>
  <lastmod>2011-11-09T21:50:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50164-qdia-notice-and-mapping/</loc>
  <lastmod>2011-11-09T20:31:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50163-deposit-timing-of-prevailing-wage-contributions/</loc>
  <lastmod>2011-11-09T15:45:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50162-prohibited-transaction/</loc>
  <lastmod>2011-11-09T20:13:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50161-adp-prior-year-test-method-only-otherwise-excludable/</loc>
  <lastmod>2011-11-11T20:15:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50160-rmd-and-rollovers/</loc>
  <lastmod>2011-11-09T00:28:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50159-eligible-employee-opt-out-of-retirement-benefits/</loc>
  <lastmod>2011-11-09T16:27:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50158-amending-a-safe-harbor-plan/</loc>
  <lastmod>2011-11-22T19:34:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50157-employer-change-match-mid-year/</loc>
  <lastmod>2012-01-09T22:54:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50156-delinquent-filer-program/</loc>
  <lastmod>2011-11-08T20:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50155-plan-termination/</loc>
  <lastmod>2011-11-10T13:40:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50154-outside-assets-golf-equity-membership/</loc>
  <lastmod>2011-11-08T21:08:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50153-tax-advisory-manuals/</loc>
  <lastmod>2011-11-08T18:21:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50152-benefit-plans-after-acquisition/</loc>
  <lastmod>2011-11-09T02:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50151-health-reimbursement-arrangement-and-hsa-s-corp/</loc>
  <lastmod>2011-11-10T20:39:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50150-second-distribution-under-200/</loc>
  <lastmod>2011-11-08T19:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50149-option-exercise-timing-different-from-payment-timing-right/</loc>
  <lastmod>2011-11-08T14:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50148-life-insurance-on-owner-only/</loc>
  <lastmod>2011-11-14T19:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50147-allocating-extra-funds/</loc>
  <lastmod>2011-11-08T20:58:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50146-education/</loc>
  <lastmod>2011-11-08T16:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50145-8955-ssa-2-questions/</loc>
  <lastmod>2011-11-08T16:00:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50144-statutory-amendments/</loc>
  <lastmod>2011-12-03T21:29:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50143-protected-form-of-distribution/</loc>
  <lastmod>2011-11-07T18:14:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50142-disclosure-obligationsduty-to-monitor/</loc>
  <lastmod>2011-11-11T20:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50141-employer-will-not-correct-plan-defects/</loc>
  <lastmod>2011-11-07T16:17:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50140-2011-interim-amendments/</loc>
  <lastmod>2011-11-04T21:51:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50139-110-test-restricted-lump-sum/</loc>
  <lastmod>2013-07-02T16:55:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50138-when-a-participant-moves-from-one-allocation-group-to-another/</loc>
  <lastmod>2011-12-27T21:41:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50137-governmental-db-switch-to-private-db/</loc>
  <lastmod>2011-11-04T19:50:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50136-match-contributions-allocated-after-plan-year-end/</loc>
  <lastmod>2011-11-05T19:55:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50135-401k-plan-term-vfcp-corrections/</loc>
  <lastmod>2011-11-04T16:57:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50134-fsadcap-automatic-elections/</loc>
  <lastmod>2011-11-22T17:37:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50133-ptin-not-required-for-erpas/</loc>
  <lastmod>2011-11-17T20:00:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50132-participant-statements/</loc>
  <lastmod>2011-11-07T13:28:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50131-rewardperformance-based-matches/</loc>
  <lastmod>2011-11-07T13:53:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50130-form-8955-ssa-required-for-cash-balance/</loc>
  <lastmod>2011-11-04T20:03:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50129-form-8955-ssa-required-for-esop/</loc>
  <lastmod>2011-11-07T14:35:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50128-lost-assets-found-after-plan-terminated/</loc>
  <lastmod>2011-11-03T23:37:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50127-top-heavy-minimum/</loc>
  <lastmod>2011-11-04T04:42:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50126-2011-form-5500/</loc>
  <lastmod>2011-11-03T19:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50125-returning-excess-annual-additions-1-year-later/</loc>
  <lastmod>2011-11-07T15:18:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50124-401k-participant-rehire/</loc>
  <lastmod>2011-11-03T18:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50122-esop-irs-determination-letter/</loc>
  <lastmod>2011-11-03T14:24:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50121-vesting-in-combo-dbdc/</loc>
  <lastmod>2011-11-03T14:03:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50120-ppa-good-faith-amendment-from-2008/</loc>
  <lastmod>2011-11-04T18:22:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50119-year-end-amendments-corbel-prototype/</loc>
  <lastmod>2011-11-02T20:30:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50118-shared-employee/</loc>
  <lastmod>2011-11-02T19:20:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50117-cross-tested-401k-plan-with-prevailing-wage/</loc>
  <lastmod>2011-11-03T00:27:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50116-pbgc-form-10-employee-notification/</loc>
  <lastmod>2011-11-03T20:28:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50115-2010-form-8955-ssa/</loc>
  <lastmod>2011-11-03T21:50:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50114-annual-limits-under-ppaca/</loc>
  <lastmod>2011-11-11T16:34:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50113-multiemployer-or-multiple-employer/</loc>
  <lastmod>2011-12-09T18:28:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50112-adding-11th-hour-401k-arrangement/</loc>
  <lastmod>2011-11-08T23:35:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50111-who-pays-for-the-interpleader/</loc>
  <lastmod>2011-11-05T04:21:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50110-late-contributions/</loc>
  <lastmod>2011-11-01T22:16:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50109-brf/</loc>
  <lastmod>2011-11-02T15:01:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50108-409a-deferral-election-issues/</loc>
  <lastmod>2011-11-04T13:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50107-mid-year-term-still-safe-harbor/</loc>
  <lastmod>2011-11-01T19:08:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50106-receiving-secure-emails-wcensus-info/</loc>
  <lastmod>2011-11-17T21:18:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50105-any-limits-on-match-in-401k/</loc>
  <lastmod>2011-11-01T17:55:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50104-hardship-withdrawals/</loc>
  <lastmod>2011-11-01T17:15:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50103-8955-ssa/</loc>
  <lastmod>2011-11-01T20:20:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50102-fasb-expected-distributions-in-expense/</loc>
  <lastmod>2011-11-01T15:34:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50101-over-mortgaged-property-1-man-plan/</loc>
  <lastmod>2011-11-02T12:12:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50099-discretionary-profit-sharing-contribution-after-termination/</loc>
  <lastmod>2011-11-04T01:07:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50094-1990-commissioners-mortality-table/</loc>
  <lastmod>2011-11-01T19:09:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50093-plan-loan-for-a-dbdc-combination/</loc>
  <lastmod>2011-11-29T21:58:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50092-reemployment-and-409a/</loc>
  <lastmod>2011-10-31T13:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50091-employee-hsa-spouse-fsa/</loc>
  <lastmod>2011-10-30T18:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50090-form-8955-ssa/</loc>
  <lastmod>2011-10-28T22:20:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50089-is-it-a-short-plan-year/</loc>
  <lastmod>2011-10-28T23:15:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50088-health-reform-for-non-major-medical-plans/</loc>
  <lastmod>2013-01-15T15:22:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50087-january-1-allocation-date/</loc>
  <lastmod>2011-11-01T13:21:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50086-after-tax-distribution/</loc>
  <lastmod>2011-11-02T03:45:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50085-rev-rul-2002-32-taking-over-an-off-calendar-year-plan/</loc>
  <lastmod>2011-11-22T17:44:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50084-qnec-for-new-nhce/</loc>
  <lastmod>2011-10-28T03:48:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50083-fraud-or-allowable-by-irs/</loc>
  <lastmod>2011-10-28T23:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50082-changing-entry-dates/</loc>
  <lastmod>2011-10-31T15:18:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50080-db-plan-when-im-64/</loc>
  <lastmod>2011-10-27T23:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50079-health-reimbursement-accounts/</loc>
  <lastmod>2011-11-23T20:33:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50078-holding-of-pension-payments/</loc>
  <lastmod>2011-10-31T15:39:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50077-building-repoairs/</loc>
  <lastmod>2011-10-27T14:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50076-multiple-late-filings/</loc>
  <lastmod>2011-10-26T20:40:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50075-service-provider-and-participant-fee-disclosures/</loc>
  <lastmod>2011-10-28T19:05:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50074-110-test/</loc>
  <lastmod>2011-10-26T23:42:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50073-can-he-take-real-estate-as-an-in-kind-distribution/</loc>
  <lastmod>2011-10-26T19:32:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50072-rollover-of-loan-offset-amount-to-roth-ira/</loc>
  <lastmod>2011-10-26T22:54:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50071-top-heavy-in-multiple-employer-plan/</loc>
  <lastmod>2011-11-18T17:20:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/50070-457f-correction/</loc>
  <lastmod>2011-10-26T15:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
