<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/48819-employee-elects-not-to-participate/</loc>
  <lastmod>2011-05-12T13:57:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48818-surprise/</loc>
  <lastmod>2011-05-12T17:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48817-2011-form-945/</loc>
  <lastmod>2011-05-12T19:33:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48816-valuation-funding-lump-sum-assumed/</loc>
  <lastmod>2011-05-12T15:42:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48815-ireland-to-levy-private-pension-funds/</loc>
  <lastmod>2011-05-11T22:27:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48812-early-5500-filing/</loc>
  <lastmod>2011-05-12T19:38:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48811-60-day-rule/</loc>
  <lastmod>2011-05-11T20:46:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48810-employee-deferrals/</loc>
  <lastmod>2011-05-11T19:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48809-in-plan-roth-conversions/</loc>
  <lastmod>2011-05-12T16:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48808-late-year-amendment-and-vesting/</loc>
  <lastmod>2011-05-11T20:04:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48807-fiscal-year-catch-up/</loc>
  <lastmod>2011-05-11T18:49:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48806-excess-contribution/</loc>
  <lastmod>2011-05-13T21:55:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48805-distribution-forms/</loc>
  <lastmod>2011-05-13T14:05:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48804-sh-401k-coverage/</loc>
  <lastmod>2011-05-11T17:21:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48803-paying-for-benefits-or-reimbursing-expenses/</loc>
  <lastmod>2012-03-19T13:56:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48802-multiple-employer-plans/</loc>
  <lastmod>2011-05-11T19:42:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48801-negative-earnings/</loc>
  <lastmod>2011-05-13T18:03:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48799-premature-distribution-penalty-applicable-to-distribution-from-disqualified-plan/</loc>
  <lastmod>2011-05-11T04:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48798-excluding-employees-from-participation-andor-employer-contributions-please-help/</loc>
  <lastmod>2011-05-11T12:50:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48797-436-contribution/</loc>
  <lastmod>2011-05-11T18:33:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48792-acp-and-410b-testing/</loc>
  <lastmod>2011-05-11T13:49:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48791-new-regulations-for-puerto-rico-plans/</loc>
  <lastmod>2015-05-21T15:51:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48790-8955-5558-5500-ez/</loc>
  <lastmod>2011-06-09T13:13:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48789-403b401k-combo/</loc>
  <lastmod>2011-05-10T16:18:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48788-plan-terminating-mid-year/</loc>
  <lastmod>2011-05-10T18:10:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48783-transitioning-to-100-esop-owned/</loc>
  <lastmod>2011-05-10T15:51:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48782-simple-ira/</loc>
  <lastmod>2011-05-10T04:08:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48781-employer-contributions/</loc>
  <lastmod>2011-05-09T22:05:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48780-401k-plan-for-nanny/</loc>
  <lastmod>2011-05-10T14:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48779-imputed-state-tax/</loc>
  <lastmod>2011-05-10T13:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48778-qdro-where-both-are-participants/</loc>
  <lastmod>2011-05-10T21:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48777-one-person-db-plan-failed-to-make-mrc/</loc>
  <lastmod>2011-05-09T21:44:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48776-determining-policy-loan-limit/</loc>
  <lastmod>2011-05-11T12:32:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48775-pbgc-and-post-termination-ppa-amendment/</loc>
  <lastmod>2011-06-28T21:58:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48771-what-may-an-employer-do-about-health-coverage-that-ends-because-of-a-union%E2%80%99s-acts/</loc>
  <lastmod>2011-05-09T01:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48769-loan-default-deemed-offset-tax-withholding-balance-payable/</loc>
  <lastmod>2011-05-09T19:04:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48766-death-as-forfeiture-event/</loc>
  <lastmod>2011-05-28T21:55:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48765-disaster-relief-april-tornadoes-in-alabama-etc/</loc>
  <lastmod>2011-05-06T20:09:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48764-irrevocable-life-insurance-trust/</loc>
  <lastmod>2011-05-13T13:44:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48763-key-ees-in-esops/</loc>
  <lastmod>2011-05-06T20:11:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48762-401k-termination/</loc>
  <lastmod>2011-05-06T22:28:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48761-humor-at-its-lowest-form/</loc>
  <lastmod>2011-05-06T20:56:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48760-sas-70/</loc>
  <lastmod>2011-05-06T19:13:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48757-esop-key-ees-double-check/</loc>
  <lastmod>2011-05-05T21:22:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48756-enhanced-discretionary-safe-harbor-match/</loc>
  <lastmod>2011-05-06T15:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48755-415-limit-hi-3-yr-avg/</loc>
  <lastmod>2011-05-06T11:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48751-actuarial-adjustment-for-late-retirement/</loc>
  <lastmod>2011-05-05T17:15:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48750-compensation-and-deferral-election/</loc>
  <lastmod>2011-05-05T17:02:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48747-age-70-12-distribution/</loc>
  <lastmod>2011-05-06T16:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48746-hp-12c-turns-30/</loc>
  <lastmod>2011-05-05T21:40:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48745-terminating-church-plan/</loc>
  <lastmod>2011-05-05T15:33:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48744-trust-needs-to-be-notarized/</loc>
  <lastmod>2011-05-09T18:20:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48743-sarsep-to-401k-sh-foul-uphelp/</loc>
  <lastmod>2011-05-07T15:59:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48741-rmd-from-db-plan-facing-436-restriction/</loc>
  <lastmod>2011-05-05T18:01:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48740-sarsep-to-401k-sh-foul-uphelp/</loc>
  <lastmod>2011-05-05T13:57:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48737-distribution-fees/</loc>
  <lastmod>2011-05-05T13:46:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48734-funding-shortfall/</loc>
  <lastmod>2011-05-04T23:14:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48733-form-8905/</loc>
  <lastmod>2011-05-05T15:12:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48732-esop-books/</loc>
  <lastmod>2011-05-04T21:48:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48731-db-plan-with-an-accrual-rate-for-non-owner-hces/</loc>
  <lastmod>2011-05-04T21:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48730-whos-the-employer/</loc>
  <lastmod>2011-05-04T20:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48728-how-controlled-group-rules-apply-to-403b-plans/</loc>
  <lastmod>2011-05-04T22:30:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48727-alternate-payee-is-minor-child-award-is-college/</loc>
  <lastmod>2011-05-04T22:12:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48726-rollover-from-qual-plan-to-roth-how/</loc>
  <lastmod>2011-05-04T18:03:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48725-plan-loans-in-service-withdrawal/</loc>
  <lastmod>2011-05-05T16:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48724-form-8955-ssa/</loc>
  <lastmod>2011-05-13T14:57:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48723-two-plans-bond-amount/</loc>
  <lastmod>2011-05-04T20:57:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48721-5500-question-9a-and-b-item-4/</loc>
  <lastmod>2011-05-06T14:48:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48720-2010-1099-r/</loc>
  <lastmod>2011-05-04T16:59:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48719-return-of-deferrals-to-ineligible-participant/</loc>
  <lastmod>2011-05-04T18:45:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48718-plan-termination/</loc>
  <lastmod>2011-05-04T21:09:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48717-sample-qdro/</loc>
  <lastmod>2011-05-04T15:04:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48716-latest-draft-for-the-8955-ssa/</loc>
  <lastmod>2011-05-17T17:09:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48713-severance-paid-day-before-last-day/</loc>
  <lastmod>2011-05-04T23:57:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48712-section-125-regs-election-changes-after-open-enrollment-but-before-plan-year/</loc>
  <lastmod>2011-05-04T11:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48711-paying-rmds-to-incarcerated-individual/</loc>
  <lastmod>2011-05-04T00:43:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48710-employer-reliance-on-vs-opinion-letter/</loc>
  <lastmod>2011-05-03T19:30:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48709-501c3-forms/</loc>
  <lastmod>2011-05-05T13:12:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48708-401a26-and-document/</loc>
  <lastmod>2011-05-03T20:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48707-deduction-split/</loc>
  <lastmod>2011-05-05T18:26:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48706-notice-to-trustees-about-cross-tested-allocation/</loc>
  <lastmod>2014-03-03T15:24:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48705-2008-form-5500/</loc>
  <lastmod>2011-05-03T19:26:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48704-determination-letter-application/</loc>
  <lastmod>2011-05-03T15:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48703-top-hat-welfare-plan/</loc>
  <lastmod>2011-05-04T17:50:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48701-pre-2009-contracts-and-the-employer-involvement-criterion/</loc>
  <lastmod>2011-05-04T19:30:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48700-plan-of-association/</loc>
  <lastmod>2011-05-03T16:46:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48699-partner-deferrals-not-received-at-financial-institution/</loc>
  <lastmod>2011-05-03T18:37:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48698-qdro-restricts-loans-to-ap/</loc>
  <lastmod>2011-05-04T13:13:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48697-section-125-nondiscrimination-pre-tax-medical-ins-without-cash-out-option/</loc>
  <lastmod>2011-05-02T23:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48696-best-distribution-option-for-a-company-that-does-not-have-enough-cash-to-pay/</loc>
  <lastmod>2011-05-04T15:50:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48695-401k-safe-harbor-notice-and-loans/</loc>
  <lastmod>2011-05-04T11:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48694-health-care-reform-how-does-90-day-waiting-period-rule-work-for-multiemployer-welfare-plans/</loc>
  <lastmod>2011-05-09T14:15:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48693-eligibility-for-plan/</loc>
  <lastmod>2011-05-02T15:58:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48692-excess-distribution-and-1099/</loc>
  <lastmod>2011-05-02T15:21:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48691-eligibility-condition/</loc>
  <lastmod>2011-05-02T15:52:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48690-10-experience-related/</loc>
  <lastmod>2013-10-30T21:35:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48689-safe-harbor-matching-plan/</loc>
  <lastmod>2011-05-02T15:02:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48687-the-noninvolved-spouse-exception-to-attribution/</loc>
  <lastmod>2011-05-02T17:52:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48683-top-heavy-contributions/</loc>
  <lastmod>2011-05-01T01:24:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48681-unable-to-withdraw-from-spouses-plan-because-of-error-by-new-employer/</loc>
  <lastmod>2011-04-30T03:31:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48680-recapture-of-veba-deductions-for-retiree-benefits/</loc>
  <lastmod>2011-05-02T21:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48676-beneficiary-as-trust/</loc>
  <lastmod>2011-04-29T19:30:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48675-want-to-make-ineligible-a-department-tha-is-now-eligilbe/</loc>
  <lastmod>2011-05-04T17:30:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48673-self-insured-life-insurance/</loc>
  <lastmod>2012-09-24T08:42:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48672-union-employee-exclusion/</loc>
  <lastmod>2011-04-29T17:16:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48671-pension-administration-meeting/</loc>
  <lastmod>2011-05-11T15:04:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48670-different-eligibility-for-plan-participants/</loc>
  <lastmod>2011-08-03T17:50:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48669-hardship-withdrawals/</loc>
  <lastmod>2011-04-29T19:40:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48668-service-provider-disclosure/</loc>
  <lastmod>2011-04-29T13:42:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48667-age-weighted-ps-plan/</loc>
  <lastmod>2011-04-29T14:14:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48664-employee-excess-deferrals-moved-to-forfeiture-account/</loc>
  <lastmod>2011-05-02T16:33:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48661-employee-health-questionnaire/</loc>
  <lastmod>2011-04-30T15:19:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48660-great-west-schedule-a-dn-c/</loc>
  <lastmod>2011-04-29T11:56:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48659-merps-and-order-of-payment/</loc>
  <lastmod>2011-04-28T20:06:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48658-maternity-claims-and-employee-termination/</loc>
  <lastmod>2011-04-28T17:33:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48657-ptin-83b/</loc>
  <lastmod>2011-04-28T14:35:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48656-162-bonus-on-a-k1-for-s-corp-or-llc/</loc>
  <lastmod>2011-04-29T04:31:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48652-wells-fargo-advisors-limited-scope-audit/</loc>
  <lastmod>2011-04-28T02:08:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48649-benefits-to-surviving-spouse/</loc>
  <lastmod>2011-04-29T19:57:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48648-service-as-an-unpaid-intern/</loc>
  <lastmod>2011-04-28T18:17:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48647-looking-for-new-db-prototype/</loc>
  <lastmod>2012-03-21T17:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48646-employer-contribution-overfunded/</loc>
  <lastmod>2011-04-28T18:35:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48645-extensions-not-scanned-right/</loc>
  <lastmod>2011-05-02T12:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48644-prohibited-transaction/</loc>
  <lastmod>2011-05-02T19:32:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48643-change-in-valuation-date-2011/</loc>
  <lastmod>2011-05-02T14:19:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48642-efast2-filing/</loc>
  <lastmod>2011-04-27T19:22:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48639-safe-harbor-non-elective-amendment/</loc>
  <lastmod>2011-04-28T19:56:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48638-missed-deferral/</loc>
  <lastmod>2011-04-27T17:55:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48637-participant-count-union-employees/</loc>
  <lastmod>2011-04-27T16:44:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48636-fiduciary-responsibility/</loc>
  <lastmod>2011-05-16T19:25:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48635-in-plan-roth-conversion-age/</loc>
  <lastmod>2011-04-27T16:58:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48634-fc-hardships/</loc>
  <lastmod>2011-04-28T15:54:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48631-divide-ira-to-satisfy-support-obligation/</loc>
  <lastmod>2011-04-26T23:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48630-enrolled-actuary/</loc>
  <lastmod>2011-04-26T23:43:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48629-failed-adp-test-from-2008/</loc>
  <lastmod>2011-05-16T19:29:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48628-change-of-benefit-options/</loc>
  <lastmod>2011-04-27T16:17:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48627-spousal-consent-for-hardship-distribution/</loc>
  <lastmod>2011-04-26T19:45:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48626-multiple-employer-plan-defined-benefit/</loc>
  <lastmod>2011-04-29T17:08:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48625-top-heavy-test-and-leased-employees/</loc>
  <lastmod>2011-04-26T19:26:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48624-form-5330-for-late-deferral-deposits/</loc>
  <lastmod>2011-04-26T17:01:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48623-suspended-contributions/</loc>
  <lastmod>2011-04-26T15:30:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48622-anti-alienation/</loc>
  <lastmod>2012-01-04T06:11:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48621-participant-exclusions/</loc>
  <lastmod>2011-04-26T15:09:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48620-spousal-consent/</loc>
  <lastmod>2011-04-26T15:34:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48619-terminate-a-simple-ira-mid-year-and-start-a-401k/</loc>
  <lastmod>2011-04-25T17:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48618-annual-funding-notice-required/</loc>
  <lastmod>2011-04-26T13:47:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48617-max-compensation-for-points-allocation/</loc>
  <lastmod>2011-04-25T17:36:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48614-solo-401k-and-health-insurance-premiums/</loc>
  <lastmod>2011-04-24T23:51:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48613-pbgc-unfunded-vested-valuation-date/</loc>
  <lastmod>2011-04-24T17:33:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48612-sarsep/</loc>
  <lastmod>2011-04-27T03:58:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48611-cb-freeze-amendment/</loc>
  <lastmod>2011-04-28T01:44:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48610-included-family-insurance/</loc>
  <lastmod>2011-04-28T13:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48609-do-i-have-a-claim/</loc>
  <lastmod>2011-05-02T17:08:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48608-allocating-dividends/</loc>
  <lastmod>2011-04-25T19:41:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48605-open-enrollment-periods-in-cafeteria-plans/</loc>
  <lastmod>2011-04-25T15:28:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48604-no-further-messages-seeking-book-co-authors-or-contributors-please/</loc>
  <lastmod>2011-06-29T19:39:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48602-failed-adp-test/</loc>
  <lastmod>2011-04-25T17:05:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48601-sep-ira-plan/</loc>
  <lastmod>2011-04-21T21:19:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48600-recongizing-past-service-discriminatory/</loc>
  <lastmod>2011-04-25T13:13:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48598-sepira/</loc>
  <lastmod>2011-04-21T19:59:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48597-plan-change-fsahsa/</loc>
  <lastmod>2011-04-26T19:47:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48591-missed-contributions-to-sep/</loc>
  <lastmod>2011-04-21T18:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48590-uncashed-checks-for-a-bankrupt-recordkeeper/</loc>
  <lastmod>2011-04-21T19:02:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48589-can-we-stop-fixed-match-mid-year/</loc>
  <lastmod>2011-09-29T17:17:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48584-required-minimum-distribution/</loc>
  <lastmod>2011-04-21T19:43:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48579-combined-plan-deduction-limit/</loc>
  <lastmod>2011-04-21T02:25:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48573-sch-c/</loc>
  <lastmod>2011-04-20T23:19:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48572-ceasing-an-eaca-mid-year/</loc>
  <lastmod>2011-04-20T21:00:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48571-separate-plans-for-each-of-the-owners/</loc>
  <lastmod>2011-04-21T14:36:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48570-total-compensation-statements/</loc>
  <lastmod>2011-04-25T17:55:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48569-providing-cash-to-employee-to-waive-coverage-prohibited-by-ppaca/</loc>
  <lastmod>2011-04-20T23:03:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48568-unallocated-account-upon-plan-termination/</loc>
  <lastmod>2011-04-20T19:18:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48566-employer-endorsement/</loc>
  <lastmod>2012-06-26T02:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48565-pbgc-reportable-event-late-filing/</loc>
  <lastmod>2011-04-20T18:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48562-profit-sharing-contribution/</loc>
  <lastmod>2011-04-20T16:41:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48559-even-simpler-algebra-problem/</loc>
  <lastmod>2011-04-22T02:59:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48555-can-plan-termination-affect-annuity-already-in-pay-status/</loc>
  <lastmod>2011-04-20T11:47:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48553-flex-reimursement-for-future-expense/</loc>
  <lastmod>2011-04-26T19:48:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48552-401k-with-grandfathered-contribution/</loc>
  <lastmod>2011-04-19T19:59:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48551-controlled-group/</loc>
  <lastmod>2011-04-19T20:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48548-hsa-federal-limits-and-divorce/</loc>
  <lastmod>2011-04-19T17:13:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48543-mid-year-change-in-allocation-formula/</loc>
  <lastmod>2011-04-19T18:27:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48542-coverage-testing-for-401k-and-403b/</loc>
  <lastmod>2011-04-19T15:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48540-remedial-amendment-period/</loc>
  <lastmod>2011-04-20T19:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48537-excluding-employees/</loc>
  <lastmod>2011-04-18T17:14:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48536-vesting-schedules-brf-testing/</loc>
  <lastmod>2011-04-19T21:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48534-backloading-limits-for-401k-match-other-dc/</loc>
  <lastmod>2011-04-18T23:18:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48533-2011-ea-meeting-kudos/</loc>
  <lastmod>2011-04-18T15:03:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48531-401k-plan-selection/</loc>
  <lastmod>2011-04-18T19:04:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48529-multiemployer-plan-summary/</loc>
  <lastmod>2011-04-16T00:09:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48528-indexed-limits/</loc>
  <lastmod>2011-04-15T17:25:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48527-trust/</loc>
  <lastmod>2011-04-15T16:23:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48526-penalty-for-exceeding-415/</loc>
  <lastmod>2011-04-27T19:04:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48525-401k-or-ps-any-pr-tax-difference/</loc>
  <lastmod>2011-04-15T18:37:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48524-erisa-4221e/</loc>
  <lastmod>2011-04-21T19:23:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48521-purchasing-vested-company-options-within-traditional-ira/</loc>
  <lastmod>2011-04-21T19:41:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48520-plan-termination/</loc>
  <lastmod>2011-04-15T00:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48519-employer-securities-as-matching-contributions-in-safe-harbor-plan/</loc>
  <lastmod>2011-04-15T04:28:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48518-renewing-cpe-cycle/</loc>
  <lastmod>2011-06-21T16:24:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48517-self-employed-sole-proprietorship-partnership/</loc>
  <lastmod>2011-04-15T01:53:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48516-amortizing-pre-paid-expense-plan-termination/</loc>
  <lastmod>2011-04-14T21:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48515-pre-rmd-vs-post-rmd/</loc>
  <lastmod>2011-04-14T19:00:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48514-shortfall-amort-base/</loc>
  <lastmod>2011-04-14T19:09:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48513-canadian-trustee-of-a-us-plan/</loc>
  <lastmod>2011-04-14T17:56:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48512-roth-deferral/</loc>
  <lastmod>2011-04-14T17:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48511-paired-plan-form-5307/</loc>
  <lastmod>2011-04-14T18:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48510-leave-of-absence-policies/</loc>
  <lastmod>2011-04-14T14:46:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48509-question-5-on-5500/</loc>
  <lastmod>2011-04-22T00:31:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48508-safe-harbor-3-non-elective-vs-safe-harbor-match/</loc>
  <lastmod>2011-04-15T13:40:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48505-roth-withdrawal-after-2010-conversion/</loc>
  <lastmod>2011-04-14T16:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48504-merger-of-esop-into-terminated-401k-plan/</loc>
  <lastmod>2011-04-15T15:28:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48503-full-year-cb-half-year-ps/</loc>
  <lastmod>2011-04-13T19:07:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48502-missed-opportunity-qnecs-in-avg-benefit-general-test/</loc>
  <lastmod>2011-04-13T19:38:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48501-schedule-sb-line-12/</loc>
  <lastmod>2011-04-13T15:04:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48500-calculating-lump-sum-when-there-is-unreduced-early/</loc>
  <lastmod>2011-04-14T13:55:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48499-original-signature-pages-needed/</loc>
  <lastmod>2011-04-12T21:14:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48498-can-a-termination-be-rescined-by-board-action/</loc>
  <lastmod>2011-04-15T02:53:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48497-service-provider-agrees-to-reduction-in-payment/</loc>
  <lastmod>2011-04-12T20:07:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48496-excluded-employees-causing-410b-failure/</loc>
  <lastmod>2011-04-12T21:07:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48495-457f-and-ada-disability-payment-trigger/</loc>
  <lastmod>2011-04-12T15:41:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48494-esop-diversification-transfer-to-401k-plan/</loc>
  <lastmod>2012-08-03T18:22:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48493-company-transaction/</loc>
  <lastmod>2011-04-12T19:07:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48492-2-plans-not-paaing-410b/</loc>
  <lastmod>2011-04-22T00:47:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48491-vcp-fees-for-nonamender-multiple-failures/</loc>
  <lastmod>2011-04-11T21:24:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48490-adpacp-excess-employer-excise-tax-calculation/</loc>
  <lastmod>2013-08-14T18:06:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48489-extra-payments-on-plan-loans/</loc>
  <lastmod>2011-04-11T18:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48488-cash-balance-plan-for-s-corp/</loc>
  <lastmod>2011-04-11T22:23:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48483-2011-ea-meeting/</loc>
  <lastmod>2011-04-11T23:38:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48482-does-simple-2-contribution-void-25-concentration-test/</loc>
  <lastmod>2011-04-12T17:58:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48481-inclusion-of-ineligible-employees-scp-by-amendment/</loc>
  <lastmod>2011-08-23T19:47:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48480-hardship-for-medical-expense-paid/</loc>
  <lastmod>2011-08-04T18:55:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48479-contribution-limits/</loc>
  <lastmod>2011-04-11T14:07:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48478-frozen-plan-increasing-benefits/</loc>
  <lastmod>2011-04-11T12:59:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48475-cost-method-changes/</loc>
  <lastmod>2011-04-11T18:29:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48472-is-this-a-prohibited-transaction/</loc>
  <lastmod>2011-04-10T13:10:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48469-merger-amendments-prototype/</loc>
  <lastmod>2011-04-08T18:32:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48468-adp-test-comp-as-a-nonexcludable/</loc>
  <lastmod>2011-04-08T15:17:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48466-simple-algebra-problem/</loc>
  <lastmod>2011-04-09T01:23:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48464-correcting-457f-problem/</loc>
  <lastmod>2021-06-07T14:50:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48463-new-tin/</loc>
  <lastmod>2011-04-08T12:50:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48462-money-purchase-plan-and-404a3a/</loc>
  <lastmod>2011-04-07T20:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48461-one-participant-mpp-plan/</loc>
  <lastmod>2011-04-07T18:01:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48460-frozen-plan-for-closed-company/</loc>
  <lastmod>2011-04-08T21:21:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48459-life-insurance-in-db-plan/</loc>
  <lastmod>2011-04-07T16:35:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48458-re-amortization-of-esop-loan/</loc>
  <lastmod>2011-04-08T00:17:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48457-conflict-of-interest-question/</loc>
  <lastmod>2011-04-07T15:06:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48456-hipaa-privacy/</loc>
  <lastmod>2011-04-07T14:36:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48452-409ab3-funding-restrictions/</loc>
  <lastmod>2011-05-05T20:04:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48450-eligibility-for-non-residents/</loc>
  <lastmod>2011-04-06T20:02:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48449-scope-of-dol-audit/</loc>
  <lastmod>2011-04-19T21:52:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48448-pre-2009-violations/</loc>
  <lastmod>2011-04-06T12:51:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48447-controlled-group/</loc>
  <lastmod>2011-04-06T11:31:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48443-hce-was-restricted-until-plan-funded-status-improved/</loc>
  <lastmod>2011-04-05T23:21:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48442-415-limits-and-actuarial-increases/</loc>
  <lastmod>2011-04-06T18:32:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48441-disability-benefits/</loc>
  <lastmod>2011-04-05T21:32:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48440-distribution-from-related-employer/</loc>
  <lastmod>2011-04-05T20:35:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48438-new-blackout-notice-requirements/</loc>
  <lastmod>2011-04-08T19:16:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48436-457f-flexibilty/</loc>
  <lastmod>2011-04-05T18:34:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48435-rmd/</loc>
  <lastmod>2011-04-05T17:56:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48433-paying-off-mortgage-a-moving-expense/</loc>
  <lastmod>2011-04-05T19:23:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48432-adp-failure-terminated-planbankrupcy-company/</loc>
  <lastmod>2011-04-05T19:32:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48431-acp-failure-on-403b-plan/</loc>
  <lastmod>2011-04-11T18:42:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48430-two-plans-db-and-dc-combined-loan-limit/</loc>
  <lastmod>2011-04-05T16:00:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48427-mandatory-contributions/</loc>
  <lastmod>2011-04-05T12:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48423-change-in-investment-options/</loc>
  <lastmod>2011-04-07T15:25:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48422-in-plan-roth-conversion/</loc>
  <lastmod>2011-04-05T17:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48421-real-estate-taxes/</loc>
  <lastmod>2011-04-07T19:28:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48418-partner-with-negative-earned-income/</loc>
  <lastmod>2011-04-04T20:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48417-top-heavy-allocation/</loc>
  <lastmod>2011-04-04T20:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48416-amendment/</loc>
  <lastmod>2011-04-04T19:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48413-this-looks-ugly/</loc>
  <lastmod>2011-04-04T12:56:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48412-maximum-loan-amount/</loc>
  <lastmod>2011-05-17T12:57:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48411-tax-withholding-and-reporting-on-escheated-funds/</loc>
  <lastmod>2011-04-02T00:37:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48410-erisa-bond/</loc>
  <lastmod>2011-04-01T19:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48409-does-a-cba-supersede-erisa/</loc>
  <lastmod>2011-04-01T22:16:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48408-severance-from-employment-in-a-union-plan/</loc>
  <lastmod>2011-04-01T19:36:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48407-distribution-fee-question/</loc>
  <lastmod>2011-04-01T18:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48406-limitation-year-different-than-plan-year/</loc>
  <lastmod>2011-04-01T16:17:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48405-hardship-for-a-home-but-falls-through/</loc>
  <lastmod>2011-04-06T15:30:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48404-controlled-group-for-415-limits/</loc>
  <lastmod>2011-04-01T14:22:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48403-closed-s-corps-simple-401k-egtrra-adoption-amendment/</loc>
  <lastmod>2011-04-01T00:50:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48402-poa-original-vs-copy/</loc>
  <lastmod>2011-04-23T13:40:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48401-coverage-rules-403b/</loc>
  <lastmod>2011-04-01T14:34:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48400-failed-adp-test/</loc>
  <lastmod>2011-03-31T22:00:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48399-rev-ruling-2011-1-combining-a-401a-and-457b/</loc>
  <lastmod>2011-05-16T14:04:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48398-offsetting-actuarial-increases-against-benefit-accruals/</loc>
  <lastmod>2011-03-31T19:47:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48397-deposit-safe-harbor-non-elective-more-than-12-months-after-plan-year-end/</loc>
  <lastmod>2011-03-31T18:31:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48396-amendment-to-limit-hce-to-1-of-401k/</loc>
  <lastmod>2011-07-25T21:09:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48395-establishing-new-plan-for-2010/</loc>
  <lastmod>2011-04-01T21:06:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48394-business-associate-agreemeents-with-iros/</loc>
  <lastmod>2011-04-08T19:09:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48393-rmd/</loc>
  <lastmod>2011-03-31T19:57:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48392-simple-ira-and-401k/</loc>
  <lastmod>2011-03-31T19:38:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48389-line-24-schedul-sb/</loc>
  <lastmod>2011-04-01T11:25:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48388-deduction-timing/</loc>
  <lastmod>2011-03-30T23:20:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48387-fas-87-158/</loc>
  <lastmod>2011-03-30T20:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48386-amount-of-payment-tied-to-sale-price-of-company/</loc>
  <lastmod>2011-04-06T21:35:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48385-force-submission-of-qdro/</loc>
  <lastmod>2011-03-31T01:00:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48384-incorrect-ein-for-years/</loc>
  <lastmod>2011-03-30T16:54:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48383-ppa/</loc>
  <lastmod>2011-03-31T18:00:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48382-schedule-a-information-deadline/</loc>
  <lastmod>2011-03-30T13:30:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48381-filing-schedule-mp-plan-termination/</loc>
  <lastmod>2011-03-30T10:04:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48380-nonqualified-deferred-compensation-for-federal-credit-unions/</loc>
  <lastmod>2011-04-01T12:51:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48377-schedule-c/</loc>
  <lastmod>2011-03-30T00:35:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48376-death-of-participant/</loc>
  <lastmod>2011-03-31T14:36:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48375-form-5500-schedule-c/</loc>
  <lastmod>2011-03-29T19:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48374-testing-benefits-rights-and-features/</loc>
  <lastmod>2011-03-29T20:03:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48373-quarterly-statements-for-partially-self-directed-accts/</loc>
  <lastmod>2011-03-29T15:58:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48372-how-to-use-this-site-dont-forget-there-is-a-search-engine/</loc>
  <lastmod>2011-03-29T15:48:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48371-employees-child-ec-qualifying-child-qc-qualifying-relative-qr/</loc>
  <lastmod>2011-04-28T17:56:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48370-is-gift-for-establishing-rollover-ira-or-roth-ira-a-pt/</loc>
  <lastmod>2012-01-20T16:51:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48369-rmd-for-a-5-owner/</loc>
  <lastmod>2011-03-29T16:17:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48368-general-test/</loc>
  <lastmod>2011-04-04T14:28:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48367-standing-elections/</loc>
  <lastmod>2011-03-28T23:58:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48366-llc-taxed-as-a-partnership-prefunding-contributions/</loc>
  <lastmod>2011-06-16T18:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48365-terminated-db-plan-pre-ppa/</loc>
  <lastmod>2011-04-01T02:45:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48364-aftaplump-sum/</loc>
  <lastmod>2011-04-01T11:29:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48363-copy-of-5500/</loc>
  <lastmod>2011-04-11T11:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48362-missed-rmd/</loc>
  <lastmod>2011-03-29T16:36:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48361-paperless/</loc>
  <lastmod>2011-03-29T11:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48360-employer-withdrawal-of-profit-sharing-contribuiton/</loc>
  <lastmod>2012-06-21T08:32:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48359-age-55-exception/</loc>
  <lastmod>2011-04-28T19:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48358-voluntary-deemed-loan/</loc>
  <lastmod>2011-03-31T15:50:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48357-change-in-fundinging-method/</loc>
  <lastmod>2011-03-28T15:04:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48356-10-excise-tax-penalty/</loc>
  <lastmod>2011-03-28T15:27:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48355-how-key-ee-determined-70-ees/</loc>
  <lastmod>2011-03-28T15:47:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48353-grandfathered-plans-and-spousedependents/</loc>
  <lastmod>2011-03-28T01:43:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48350-safe-harbor-and-top-heavy-contributions/</loc>
  <lastmod>2011-03-29T11:14:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48349-457f-taxation-of-retiree-medical-reimbursement-plan/</loc>
  <lastmod>2013-03-13T19:08:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48348-going-from-ez-to-5500-back-to-ez/</loc>
  <lastmod>2011-03-28T13:01:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48347-ira-owner-turns-age-70-12-but-dies-before-rbd/</loc>
  <lastmod>2014-09-30T13:35:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48345-due-date-april-15th-or-april-18th/</loc>
  <lastmod>2011-04-15T16:29:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48344-prohibited-payments-and-plan-aggregation/</loc>
  <lastmod>2011-03-25T16:30:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48343-questions-inhertied-ira-revised/</loc>
  <lastmod>2011-03-26T20:58:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48342-contolled-group/</loc>
  <lastmod>2011-03-25T14:29:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48341-safe-harbor-nonelective/</loc>
  <lastmod>2011-03-31T20:11:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48338-can-non-rollover-ira-be-rolled-into-401k/</loc>
  <lastmod>2011-03-25T14:01:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48337-affiliated-service-group-or-controlled-group-or-both/</loc>
  <lastmod>2011-03-28T16:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48336-abt-and-403b-deferrals/</loc>
  <lastmod>2011-03-24T22:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48335-5500ez/</loc>
  <lastmod>2011-03-24T21:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48334-irs-audits-settlements/</loc>
  <lastmod>2011-03-25T13:46:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48332-late-deposits/</loc>
  <lastmod>2014-08-21T14:46:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48331-nonqualified-deferred-compensation-and-s-corps/</loc>
  <lastmod>2011-05-27T21:25:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48330-sched-c-income-from-2-sources/</loc>
  <lastmod>2011-03-24T18:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48329-hardship-withdrawal-from-deferral-source/</loc>
  <lastmod>2011-03-24T19:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48328-pay-to-play-queestion-simples-and-seps/</loc>
  <lastmod>2011-03-24T19:10:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48327-adding-last-day-requirement/</loc>
  <lastmod>2011-03-24T20:50:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48326-first-year-aftap/</loc>
  <lastmod>2011-03-28T21:28:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48323-controlled-groups/</loc>
  <lastmod>2011-03-28T03:40:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48322-document-language-redux/</loc>
  <lastmod>2011-03-25T14:29:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48321-rev-proc-2008-50-appendix-a-qnec-calculation/</loc>
  <lastmod>2011-04-01T16:18:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48320-control-groups/</loc>
  <lastmod>2011-03-23T20:16:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48319-ineligible-rollover-to-ira-from-457b-plan/</loc>
  <lastmod>2011-03-27T19:26:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48318-does-vesting-credit-at-separated-firm-count/</loc>
  <lastmod>2011-03-25T12:13:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48317-is-esop-diversification-election-applicable-to-401k-deferrals-invested-in-employer-stock/</loc>
  <lastmod>2011-03-24T22:29:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48316-administrative-checklist/</loc>
  <lastmod>2011-03-23T17:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48315-ppaca-adult-dependent-special-enrollment-notice-to-cobra-qualified-beneficiaries/</loc>
  <lastmod>2011-03-23T15:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48314-match-formula-that-wants-to-be-sh/</loc>
  <lastmod>2011-03-23T20:10:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48313-estate-as-ira-beneficiary/</loc>
  <lastmod>2011-03-23T17:11:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48312-gateway/</loc>
  <lastmod>2011-03-23T13:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48311-rmd-from-terminating-db-plan/</loc>
  <lastmod>2011-03-23T13:05:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48307-contribution-deduction-limit-for-self-employed-cross-tested/</loc>
  <lastmod>2011-03-23T03:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48306-fas-158/</loc>
  <lastmod>2011-03-22T23:35:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48305-mid-year-plan-termination-of-sh-plan/</loc>
  <lastmod>2011-03-24T11:47:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48304-401ik-elective-deferral-contribution-deadline/</loc>
  <lastmod>2011-03-25T15:21:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48303-reportable-event-second-year/</loc>
  <lastmod>2011-03-22T21:04:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48302-short-serviced-employee/</loc>
  <lastmod>2011-03-23T16:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48301-fas-codification-section-715-20-50/</loc>
  <lastmod>2011-03-23T01:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48300-fiscal-year-catch-up/</loc>
  <lastmod>2011-03-30T16:21:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48299-owner-wants-to-pay-his-sdba-fees-through-personal-acct/</loc>
  <lastmod>2011-03-22T20:26:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48298-deduction-timing-of-employer-contributions/</loc>
  <lastmod>2011-03-22T18:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48297-ps-58-costs-never-reported/</loc>
  <lastmod>2011-03-23T15:13:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48295-rmd-from-db-plan-when-plan-is-terminating/</loc>
  <lastmod>2011-03-22T14:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48294-plan-amendments/</loc>
  <lastmod>2011-03-22T13:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48293-curious-about-the-bogus-posts/</loc>
  <lastmod>2011-03-25T13:56:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48292-prevailing-wage-hce-exclusion/</loc>
  <lastmod>2011-03-22T11:42:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48291-safe-harbor-401k-combined-dbdc/</loc>
  <lastmod>2011-03-22T13:09:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48288-f-5500-ref/</loc>
  <lastmod>2011-03-21T23:54:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48287-permissively-aggregate-with-a-union-plan/</loc>
  <lastmod>2011-03-21T23:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48286-failure-to-amend-for-ppa-egtrra/</loc>
  <lastmod>2011-03-25T19:36:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48285-match-forfeiture-reduceno-match-made5500sf/</loc>
  <lastmod>2011-03-22T13:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48284-vcp-multiple-employer-plan/</loc>
  <lastmod>2011-03-21T19:15:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48283-the-soon-to-be-form-8955-ssa-and-extensions/</loc>
  <lastmod>2011-03-21T14:45:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48282-foreign-employees/</loc>
  <lastmod>2012-07-26T16:56:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48279-qpsa-notice-requirement-satisfied-via-spd/</loc>
  <lastmod>2011-03-21T04:52:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48278-reimbursement-of-investment-management-fees-incurred-by-participants-in-the-401kprofit-sharing-plan/</loc>
  <lastmod>2011-03-21T17:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48277-catch-up-on-match/</loc>
  <lastmod>2011-03-21T15:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48276-daily-digestupdates-for-tpa-firm/</loc>
  <lastmod>2011-03-20T19:24:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48275-controlled-group-husband-and-wife/</loc>
  <lastmod>2011-03-22T14:38:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48274-robbing-from-peter-to-pay-paul/</loc>
  <lastmod>2011-03-19T23:26:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48271-pop-plan-self-insured/</loc>
  <lastmod>2011-04-11T20:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48270-prohibited-transaction/</loc>
  <lastmod>2011-03-18T20:41:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48269-legal-industry-standard-retirement-age/</loc>
  <lastmod>2011-03-18T20:09:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48268-sole-prop-and-self-employed-health-insurance-deduction/</loc>
  <lastmod>2011-03-22T12:16:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48267-plan-in-reorganization/</loc>
  <lastmod>2011-03-20T15:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48266-anyone-know-ebsadols-preferred-document-format/</loc>
  <lastmod>2011-03-22T22:59:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48265-best-format-for-submitting-multiple-documents-to-ebsadol/</loc>
  <lastmod>2011-03-18T14:27:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48264-can-rmd-from-ira-be-avoided-by-rolling-into-401k/</loc>
  <lastmod>2016-01-18T17:37:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48263-solo-401k-415-limit-catch-up/</loc>
  <lastmod>2011-03-21T19:03:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48262-benefits-commence-long-after-annuity-start-date/</loc>
  <lastmod>2014-03-10T20:07:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48261-fixing-too-low-of-an-nra-at-this-late-date/</loc>
  <lastmod>2011-03-18T14:30:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48260-dfvcp-instructions-are-unclear/</loc>
  <lastmod>2011-03-17T20:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48259-multiple-match-formulas/</loc>
  <lastmod>2011-03-18T19:05:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48258-5500-filing-exemption/</loc>
  <lastmod>2011-03-22T13:47:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48257-suspend-safe-harbor-3/</loc>
  <lastmod>2011-03-17T17:26:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48256-can-employer-sponsor-both-a-non-erisa-403b-plan-and-an-erisa-403b-plan/</loc>
  <lastmod>2011-03-17T17:09:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48255-prevailing-wage-in-a-401k-plan/</loc>
  <lastmod>2011-03-17T19:08:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48254-safe-harbor/</loc>
  <lastmod>2011-03-17T15:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48253-key-and-hce-status/</loc>
  <lastmod>2011-03-17T20:00:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48252-beneficiary-not-us-citizen/</loc>
  <lastmod>2011-03-17T15:42:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48249-fsa-mid-year-change-in-status-qualified-event-question/</loc>
  <lastmod>2011-04-12T02:47:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48248-death-benefits-paid-by-a-veba/</loc>
  <lastmod>2011-03-16T21:26:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48247-true-up-vs-matching-too-much/</loc>
  <lastmod>2011-03-17T19:37:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48246-dol-changing-5500-signatures/</loc>
  <lastmod>2011-03-28T21:33:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48245-distributions-paid-out-incorrectlywho-makes-plan-whole/</loc>
  <lastmod>2011-04-22T16:42:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48244-prevailing-wage-davis-bacon/</loc>
  <lastmod>2011-03-18T20:35:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48243-egtrra-restatement/</loc>
  <lastmod>2011-03-17T18:58:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48242-8955-ssa-question/</loc>
  <lastmod>2011-07-05T13:02:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48241-removing-safe-harbor-3-in-2011/</loc>
  <lastmod>2011-03-17T16:59:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48237-missed-the-heart-amendment-deadline/</loc>
  <lastmod>2011-03-16T16:50:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48235-aggregated-dbdc-401a4-testing/</loc>
  <lastmod>2011-03-15T19:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48234-aggregated-401a4-test/</loc>
  <lastmod>2011-03-17T14:01:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48233-when-is-the-money-deposited/</loc>
  <lastmod>2011-03-16T18:05:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48232-ok-for-415/</loc>
  <lastmod>2011-03-15T20:06:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48231-controlled-group/</loc>
  <lastmod>2011-03-16T18:25:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48230-5500-ez-late-notices/</loc>
  <lastmod>2011-04-25T12:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48229-correction-of-direct-distribution-with-no-distributable-event/</loc>
  <lastmod>2011-03-15T15:26:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48228-deemed-waiver-voluntary-waiver/</loc>
  <lastmod>2011-03-15T20:26:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48227-benefitslink/</loc>
  <lastmod>2011-03-15T12:47:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48226-new-plan-and-eligibility/</loc>
  <lastmod>2011-03-15T12:25:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48223-unsure/</loc>
  <lastmod>2011-03-15T15:40:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48222-valid-extension-for-contribution-deadline/</loc>
  <lastmod>2011-03-15T13:39:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48221-failure-to-suspend-deferrals-after-hardship/</loc>
  <lastmod>2011-03-15T18:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48220-combined-plan-deduction-limit/</loc>
  <lastmod>2011-03-15T19:38:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48219-timing-of-sole-proprietor-401k-deposits/</loc>
  <lastmod>2011-03-15T00:50:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48218-limiting-loans-and-non-erisa-status/</loc>
  <lastmod>2011-03-14T21:43:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48217-rollover-options/</loc>
  <lastmod>2011-03-15T18:31:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48216-adp-refunds/</loc>
  <lastmod>2011-03-15T18:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48215-401k-match-options/</loc>
  <lastmod>2011-03-14T18:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48214-brokers-relationship/</loc>
  <lastmod>2011-03-15T13:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48213-affirmative-obligation-to-perform-testing/</loc>
  <lastmod>2011-03-14T17:07:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48212-qdro-what-does-pro-rata-mean/</loc>
  <lastmod>2011-03-15T13:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48211-designated-roth-contribution/</loc>
  <lastmod>2011-03-14T16:02:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48210-412-charges-for-short-py/</loc>
  <lastmod>2011-03-14T15:09:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48209-2010-form-ez-due-331-with-schedule-sb/</loc>
  <lastmod>2011-03-14T14:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48208-required-minimum-distribution/</loc>
  <lastmod>2011-03-14T18:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48207-impermissible-distribution/</loc>
  <lastmod>2011-03-15T15:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48206-roth-conversion-taxation-for-non-us-citizen/</loc>
  <lastmod>2011-03-14T14:00:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48202-in-service-to-offset-loan/</loc>
  <lastmod>2011-03-14T15:07:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48200-breast-pump-deductible/</loc>
  <lastmod>2011-03-12T03:01:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48199-plan-terminated-hce-restrictions/</loc>
  <lastmod>2011-03-14T14:51:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48198-late-deposit-of-prevailing-wage-contributions/</loc>
  <lastmod>2011-03-11T21:15:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48197-self-directed-ira-llc/</loc>
  <lastmod>2011-04-10T13:18:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48196-roth-contributions-without-amendment/</loc>
  <lastmod>2011-03-11T18:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48195-change-in-employer-contributions/</loc>
  <lastmod>2011-03-12T00:41:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48194-non-discrimination-testing/</loc>
  <lastmod>2011-03-11T15:44:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48193-benefit-commencement-post-nra/</loc>
  <lastmod>2011-03-11T17:57:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48192-creating-pfb/</loc>
  <lastmod>2011-03-11T16:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48191-underlying-interest-rates-in-annuity-premiums/</loc>
  <lastmod>2011-04-16T19:33:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48188-plan-termination-and-irs-5310-filing/</loc>
  <lastmod>2011-03-11T19:04:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48187-excluded-employees/</loc>
  <lastmod>2011-03-11T22:44:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48186-epcrs-vcp-fees/</loc>
  <lastmod>2011-03-10T21:07:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48185-audit-for-terminated-401k-plan/</loc>
  <lastmod>2011-03-14T17:16:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48184-non-erisa-403b-5500-filing/</loc>
  <lastmod>2011-03-16T17:58:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48183-non-erisa-403b-5500-filing/</loc>
  <lastmod>2011-03-10T20:20:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48182-safe-harbor-in-top-heavy-plan/</loc>
  <lastmod>2011-03-10T21:55:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48181-2008-113/</loc>
  <lastmod>2011-03-10T19:46:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48180-spreadsheet-formula-for-excess-life-calculation/</loc>
  <lastmod>2011-03-10T18:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48179-412e3-plans/</loc>
  <lastmod>2011-06-24T17:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48178-ok-why-cant-you-do-this/</loc>
  <lastmod>2011-03-10T21:34:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48177-loan-minimum/</loc>
  <lastmod>2011-03-10T18:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48176-dc-plan-termination/</loc>
  <lastmod>2011-03-22T21:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48175-service-contract-act/</loc>
  <lastmod>2011-03-10T15:23:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48174-plan-was-terminated-years-ago-but-one-participant-remained/</loc>
  <lastmod>2011-06-02T19:31:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48173-prior-year-testing/</loc>
  <lastmod>2011-03-10T21:24:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48172-employer-retiree-medicare-supp-plan-participant-gets-divorce-spouse-can-get-cobra/</loc>
  <lastmod>2011-03-10T09:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48171-erisa-321aii-fiduciary-participant-advice/</loc>
  <lastmod>2011-03-10T01:39:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48170-adp-test/</loc>
  <lastmod>2011-03-10T16:51:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48169-fas158/</loc>
  <lastmod>2011-03-09T22:16:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48168-controlled-group-in-community-property-state/</loc>
  <lastmod>2011-03-09T22:15:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48167-excess-safe-harbor-match/</loc>
  <lastmod>2011-03-09T23:31:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48166-deminimus-excess-contributions/</loc>
  <lastmod>2011-03-09T20:13:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48165-amend-compensation-definition-for-k/</loc>
  <lastmod>2011-03-12T15:07:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48164-adp-failurestatutory-exclusions/</loc>
  <lastmod>2011-03-09T19:13:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48163-match-annual-true-up-to-what-level/</loc>
  <lastmod>2011-03-09T20:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48162-2008-113/</loc>
  <lastmod>2011-05-12T11:20:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48161-forfeitures-to-pay-plan-expenses/</loc>
  <lastmod>2013-11-05T19:52:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48160-top-heavykeydeferral-question/</loc>
  <lastmod>2012-03-19T03:38:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48159-plan-termination/</loc>
  <lastmod>2011-03-09T17:20:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48158-roth-conversion/</loc>
  <lastmod>2011-03-10T05:11:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48157-401k-plan-term-eligiblity-for-rollover/</loc>
  <lastmod>2011-03-10T21:25:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48156-missing-participants-pbgc-plan-term/</loc>
  <lastmod>2011-03-09T18:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48155-testing-results-letter-to-client/</loc>
  <lastmod>2011-03-08T21:54:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48154-sep-ira/</loc>
  <lastmod>2011-03-09T19:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48153-is-it-over-now/</loc>
  <lastmod>2011-03-10T19:44:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48152-sep-missed-contributions-for-multiple-years/</loc>
  <lastmod>2011-03-09T19:18:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48151-excess-life-insurance-and-3401a-wages/</loc>
  <lastmod>2011-03-08T18:11:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48150-discovered-plan-was-a-pbgc-plan-after-termination/</loc>
  <lastmod>2011-03-08T20:13:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48149-415-excess-8-cents/</loc>
  <lastmod>2011-03-09T00:14:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48148-erroneous-late-filing-notices-on-second-listed-plan-on-5558/</loc>
  <lastmod>2011-03-31T14:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/48145-non-electing-church-plan/</loc>
  <lastmod>2011-03-08T01:02:40+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
