<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/46914-what-happens-when-due-to-the-buyingselling-of-stock-companies-are-no-longer-a-controlled-group-part-way-through-the-year/</loc>
  <lastmod>2010-10-15T20:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46913-amending-5500/</loc>
  <lastmod>2010-10-15T21:22:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46912-2008-form-5500-paper-filing/</loc>
  <lastmod>2010-10-15T22:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46911-real-estate-investment/</loc>
  <lastmod>2010-11-01T23:46:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46910-self-administered-fsa-plans-and-hipaa/</loc>
  <lastmod>2010-10-19T19:08:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46909-rmd-as-charitable-contributions/</loc>
  <lastmod>2010-10-18T16:39:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46908-qualifying-a-puerto-rican-plan/</loc>
  <lastmod>2010-10-15T16:17:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46907-eligibility-application-of-rule-of-parity/</loc>
  <lastmod>2011-01-21T18:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46906-410b6c-transition-period/</loc>
  <lastmod>2010-10-15T15:09:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46905-ce-classed-before-enrolled/</loc>
  <lastmod>2011-06-20T14:41:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46904-age-65-distributions-401a14/</loc>
  <lastmod>2010-10-15T14:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46903-dating-hardcopy-5500s/</loc>
  <lastmod>2010-10-15T20:17:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46902-rmd/</loc>
  <lastmod>2010-10-15T14:56:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46901-simple-ira-exceptions-%E2%80%93-can-more-than-one-plan-be-offered/</loc>
  <lastmod>2010-11-01T15:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46900-ifile-signing-as-preparer/</loc>
  <lastmod>2010-10-15T13:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46899-efast2-error-code-b-674/</loc>
  <lastmod>2010-10-18T15:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46898-anyone-considering-just-ifile/</loc>
  <lastmod>2010-10-15T16:24:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46897-how-does-a-non-qualified-governmental-401a-plan-become-a-qualified-plan/</loc>
  <lastmod>2010-10-15T21:20:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46896-resigning-on-non-responsive-clients/</loc>
  <lastmod>2010-10-14T21:23:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46895-qdro-statute-of-limitations/</loc>
  <lastmod>2010-11-08T14:31:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46894-partial-reimbursement-of-premium/</loc>
  <lastmod>2010-10-14T21:32:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46893-ifile-and-acknowledgement-id/</loc>
  <lastmod>2010-10-14T18:26:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46892-top-heavy-contribution/</loc>
  <lastmod>2010-10-15T15:02:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46891-mckay-hochman-document/</loc>
  <lastmod>2010-10-14T17:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46890-sungardrelius-govenment-forms/</loc>
  <lastmod>2010-10-29T16:32:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46889-current-timing-for-dl-on-termination/</loc>
  <lastmod>2010-10-18T21:44:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46888-preparation-time-for-an-epcrs-submission/</loc>
  <lastmod>2010-10-14T17:00:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46887-error-with-attachments-web-client/</loc>
  <lastmod>2010-10-14T14:03:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46882-sham-termination-and-my-403b/</loc>
  <lastmod>2010-10-14T17:12:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46881-2008-and-2009-filings/</loc>
  <lastmod>2010-10-14T13:23:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46880-quick-question-and-answer-husband-of-owner-needs-rmd-after-705/</loc>
  <lastmod>2010-10-13T23:41:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46879-waiver-of-annuity-required/</loc>
  <lastmod>2010-10-14T14:32:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46878-savings-interest-rates/</loc>
  <lastmod>2010-11-15T02:02:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46877-phantom-equity-plan-for-llc/</loc>
  <lastmod>2010-10-13T19:41:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46876-avg-benefits-test-and-cross-testing/</loc>
  <lastmod>2010-10-13T19:55:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46875-electronic-filing-of-withholding-on-distributions/</loc>
  <lastmod>2010-10-14T13:54:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46874-employer-wants-to-establish-a-new-401k-but-does-not-necessarily-want-employees-participating/</loc>
  <lastmod>2010-10-14T12:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46873-arra-and-open-enrollment/</loc>
  <lastmod>2010-10-13T13:12:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46872-implementing-plan-immediately-before-retirement/</loc>
  <lastmod>2010-10-13T13:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46871-benefit-restrictions-wrera-relief/</loc>
  <lastmod>2010-10-13T15:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46870-stretch-ira/</loc>
  <lastmod>2011-12-03T18:15:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46868-if-an-employer-revises-a-prototype-to-specify-an-investment-alternative-is-it-still-okay-to-rely-on-the-prototype%E2%80%99s-opinion-letter/</loc>
  <lastmod>2010-10-13T20:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46867-final-5500-on-merged-plan/</loc>
  <lastmod>2010-10-13T14:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46866-form-5500-audit/</loc>
  <lastmod>2010-10-13T11:27:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46865-414s-compensation/</loc>
  <lastmod>2010-10-12T19:22:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46864-trust-requirement-for-employee-contributions/</loc>
  <lastmod>2010-10-13T20:47:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46863-processing-stopped-flipping/</loc>
  <lastmod>2010-10-14T16:47:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46861-nondiscrimination-requirement-for-self-insured-plans/</loc>
  <lastmod>2010-10-12T12:43:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46860-eoy-val-aftap-for-following-year/</loc>
  <lastmod>2010-10-12T00:58:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46859-deadline-for-interim-amendments/</loc>
  <lastmod>2010-10-11T20:35:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46858-controlled-group-rules-and-indian-tribal-govts/</loc>
  <lastmod>2010-10-26T17:58:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46857-automatic-linking-of-pre-tax-election-to-ghp/</loc>
  <lastmod>2010-11-05T06:40:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46856-municipal-government-401a-fiduciary-standard/</loc>
  <lastmod>2010-10-12T14:41:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46855-top-heavy-question/</loc>
  <lastmod>2010-10-15T13:44:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46854-schedule-c-direct-compensation/</loc>
  <lastmod>2010-10-11T14:14:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46853-uk-maternity-leave-and-holidayvacation-accrual/</loc>
  <lastmod>2010-10-11T13:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46851-aggregation-of-iras-for-roth-conversion/</loc>
  <lastmod>2010-10-11T23:01:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46850-is-participant-count-on-5500-really-that-important/</loc>
  <lastmod>2010-10-29T17:03:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46849-mandatory-employee-contributions-basis-recovery-nonforfeitability/</loc>
  <lastmod>2010-10-11T14:33:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46848-401k-profit-sharing-plan-term/</loc>
  <lastmod>2010-10-09T16:24:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46847-automatic-enrollment/</loc>
  <lastmod>2010-10-08T20:24:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46846-did-you-ever-read/</loc>
  <lastmod>2010-10-14T02:20:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46844-final-5500-extension/</loc>
  <lastmod>2010-10-14T13:16:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46843-anyone-ever-cured-a-defective-204h-notice/</loc>
  <lastmod>2010-10-08T17:59:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46842-loan-payment-after-plan-termination/</loc>
  <lastmod>2010-10-08T21:20:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46841-audit-will-not-be-ready/</loc>
  <lastmod>2010-10-08T20:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46840-when-are-db-plan-restatements-due-for-individually-designed-plans/</loc>
  <lastmod>2010-10-08T15:08:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46839-post-ppa-funding-rules-for-money-purchase-plans/</loc>
  <lastmod>2010-10-12T13:28:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46838-heres-a-scary-thought/</loc>
  <lastmod>2010-10-08T13:02:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46837-brokerage-account-in-401k-plan/</loc>
  <lastmod>2010-10-11T14:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46836-new-comp-amendment-after-pye/</loc>
  <lastmod>2010-10-08T19:17:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46835-life-insuranc-in-db-plan/</loc>
  <lastmod>2011-06-02T20:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46834-terminating-small-er-health-plan-or-reducing-contributions/</loc>
  <lastmod>2010-10-07T19:51:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46833-attachment-of-auditors-opin/</loc>
  <lastmod>2010-10-07T19:25:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46832-schedule-sb-questions-part-2/</loc>
  <lastmod>2010-10-07T16:42:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46831-anyone-feel-like-they-are-not-going-to-make-the-filing-deadline/</loc>
  <lastmod>2010-11-09T14:57:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46830-sep-contribution-for-lost-employee/</loc>
  <lastmod>2010-10-08T02:35:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46829-involuntary-roth-cashouts/</loc>
  <lastmod>2010-10-07T14:30:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46828-fact-or-fiction/</loc>
  <lastmod>2010-10-07T17:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46827-roth-distributions/</loc>
  <lastmod>2010-10-07T15:26:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46826-and-the-hits-just-keep-on-coming/</loc>
  <lastmod>2010-10-14T21:04:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46825-web-client-and-the-alternate-filing-method/</loc>
  <lastmod>2010-10-07T18:43:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46824-normal-retirement-age-under-62/</loc>
  <lastmod>2010-10-07T16:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46823-health-premiums-for-sole-proprietor/</loc>
  <lastmod>2010-10-07T16:02:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46822-termination-of-plan-in-connectin-with-ma/</loc>
  <lastmod>2010-10-07T20:50:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46821-schedule-c-for-union-plan/</loc>
  <lastmod>2010-10-06T20:38:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46820-restating-to-pre-approved-plan/</loc>
  <lastmod>2010-10-06T21:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46819-1099-income/</loc>
  <lastmod>2010-11-24T02:02:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46818-simplify-to-just-70-12-for-all-employees/</loc>
  <lastmod>2010-10-06T20:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46817-profit-sharing-and-sep/</loc>
  <lastmod>2010-10-08T02:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46816-elective-deferrals/</loc>
  <lastmod>2010-10-06T18:07:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46814-administrative-fees/</loc>
  <lastmod>2010-10-06T15:35:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46813-suspension-of-benefits-for-non-union-employment/</loc>
  <lastmod>2010-10-06T21:33:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46812-web-based-communications/</loc>
  <lastmod>2010-10-06T15:08:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46811-rmd-in-year-of-death/</loc>
  <lastmod>2010-10-07T00:26:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46810-dfvc-fees/</loc>
  <lastmod>2010-10-06T17:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46809-contributions-question/</loc>
  <lastmod>2010-10-06T13:22:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46808-true-ups-for-only-participants-hitting-402g/</loc>
  <lastmod>2010-10-13T21:58:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46807-company-a-has-a-401k-co-b-has-a-simple/</loc>
  <lastmod>2010-10-06T12:41:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46806-roth-401k/</loc>
  <lastmod>2010-10-05T20:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46805-multiemployer-signatures/</loc>
  <lastmod>2010-10-05T19:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46804-qualifying-event/</loc>
  <lastmod>2011-08-24T00:43:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46803-fees/</loc>
  <lastmod>2010-10-05T21:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46802-early-retirement-reductions/</loc>
  <lastmod>2010-10-05T20:51:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46801-administrative-fees/</loc>
  <lastmod>2011-09-27T17:58:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46800-schedule-sb-questions/</loc>
  <lastmod>2010-10-05T19:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46799-fees-administrative/</loc>
  <lastmod>2010-10-05T15:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46798-possible-to-convert-a-simple-401k-to-regular-401k/</loc>
  <lastmod>2010-10-05T17:26:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46797-requiring-premium-payments-outside-cafeteria-plan/</loc>
  <lastmod>2010-10-06T19:26:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46796-401k-and-457/</loc>
  <lastmod>2010-10-04T19:50:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46795-mandatory-physical-exams/</loc>
  <lastmod>2010-11-18T19:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46794-rebalance-a-particpant-account-401k-dbp/</loc>
  <lastmod>2010-10-05T17:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46793-loan-correction-under-epcrs/</loc>
  <lastmod>2010-10-25T12:35:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46792-distributions/</loc>
  <lastmod>2010-10-04T19:35:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46791-changes-to-withdrawal-liability-assumptions/</loc>
  <lastmod>2010-10-06T17:12:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46790-partial-form-5500-large-plans/</loc>
  <lastmod>2010-10-07T14:21:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46789-schedule-c-codes-oh-my/</loc>
  <lastmod>2010-10-04T16:55:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46788-annual-funding-notice-for-terminated-plan/</loc>
  <lastmod>2010-10-04T22:36:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46787-safe-harbor-match-document-requirements/</loc>
  <lastmod>2010-10-05T18:30:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46786-changing-lump-sum-distribution-to-rollover-distribution/</loc>
  <lastmod>2010-10-04T16:19:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46785-5500sf-or-5500ez/</loc>
  <lastmod>2010-10-04T17:00:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46784-baseball-payroll/</loc>
  <lastmod>2010-10-04T13:31:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46783-fees-charged-to-participants/</loc>
  <lastmod>2010-10-04T16:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46782-attachments-and-ifile/</loc>
  <lastmod>2010-10-02T15:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46781-safe-harbor-plan-adopting-employer/</loc>
  <lastmod>2010-10-06T17:26:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46780-efast2-password/</loc>
  <lastmod>2010-10-01T19:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46779-new-ptin-requirement/</loc>
  <lastmod>2010-10-14T21:16:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46778-simple-with-various-financial-institutions/</loc>
  <lastmod>2010-10-04T13:00:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46777-who-is-key-officer-in-fiscal-year-401k-plan/</loc>
  <lastmod>2010-10-01T18:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46776-sf-or-ez/</loc>
  <lastmod>2011-09-16T15:04:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46775-medical-rx-and-vision-plans-are-available-to-employees-of-a-large-company/</loc>
  <lastmod>2010-10-01T22:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46774-municipality-considering-options-to-implement-403b401k/</loc>
  <lastmod>2010-10-01T18:52:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46772-happy-day-38/</loc>
  <lastmod>2010-10-04T23:03:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46771-predessor-service-and-entry-date/</loc>
  <lastmod>2010-10-06T15:30:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46770-safe-harbor-for-not-filing-a-403b-5500/</loc>
  <lastmod>2010-10-04T16:59:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46769-ppa-statements/</loc>
  <lastmod>2010-10-01T15:08:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46768-late-deposits-disclosed-on-5500/</loc>
  <lastmod>2010-10-06T18:52:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46767-amended-2008-sch-sb/</loc>
  <lastmod>2010-10-01T11:40:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46766-new-401k-plan/</loc>
  <lastmod>2010-10-01T11:25:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46765-working-past-nra/</loc>
  <lastmod>2010-09-30T22:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46764-aggregated-dbdc-combo-with-floor-offset/</loc>
  <lastmod>2010-10-04T17:06:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46763-pbgc-coverage/</loc>
  <lastmod>2010-10-04T13:50:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46762-onsite-employer-medical-clinics/</loc>
  <lastmod>2010-10-01T21:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46761-safe-harbor-for-not-filing-a-403b-5500/</loc>
  <lastmod>2010-09-30T18:59:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46760-charging-participants-for-the-plan-audit/</loc>
  <lastmod>2010-09-30T20:54:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46759-p-215-error/</loc>
  <lastmod>2010-09-30T18:16:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46758-forfeiture-if-no-stock-purchase/</loc>
  <lastmod>2011-01-21T03:19:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46757-medicaldental-eligibility-coverage-to-age-26/</loc>
  <lastmod>2010-09-30T19:29:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46756-efast-db-plan-5500-filing-wo-sch-sb/</loc>
  <lastmod>2010-10-01T15:19:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46755-ira-settling-lawsuit/</loc>
  <lastmod>2010-10-01T16:24:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46754-in-service-distribution/</loc>
  <lastmod>2010-09-30T19:22:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46753-forfeiture-account/</loc>
  <lastmod>2010-10-01T15:14:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46752-final-certified-aftaps/</loc>
  <lastmod>2010-10-01T15:45:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46751-60-day-advanced-notice-requirement/</loc>
  <lastmod>2010-09-30T20:17:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46748-reimbursements-and-in-kind-benefits/</loc>
  <lastmod>2010-09-29T23:21:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46747-payment-of-benefits-from-wrong-plan/</loc>
  <lastmod>2010-10-04T16:56:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46746-efast2-filing/</loc>
  <lastmod>2010-09-30T13:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46745-no-longer-common-control/</loc>
  <lastmod>2010-09-29T20:52:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46744-aftap-deemed-burn-timing/</loc>
  <lastmod>2010-10-04T17:37:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46743-class-action-proceeds-terminated-plan/</loc>
  <lastmod>2010-10-01T16:37:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46742-409a-same-desk-rule/</loc>
  <lastmod>2010-09-29T22:56:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46741-form-5500-ing-sched-c-info/</loc>
  <lastmod>2010-09-29T20:56:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46740-distribution-of-rollover-from-ps-plan/</loc>
  <lastmod>2010-10-05T16:01:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46739-compensation-used/</loc>
  <lastmod>2010-09-30T14:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46738-can-cobra-premiums-be-paid-through-a-pra/</loc>
  <lastmod>2010-09-30T19:06:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46737-definition-of-earned-income/</loc>
  <lastmod>2010-09-29T17:39:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46736-2009-form-5500-esop-characteristic-codes/</loc>
  <lastmod>2010-09-29T17:51:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46735-missed-rmd-waiver-of-50-excise-tax-reporting/</loc>
  <lastmod>2010-09-29T16:46:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46734-aftap-for-one-person-plan/</loc>
  <lastmod>2010-09-29T23:17:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46733-best-doctors-announces-physician-selection-service-that-matches-members-with-expert-specialists/</loc>
  <lastmod>2010-09-29T14:45:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46732-best-doctors-announces-physician-selection-service-that-matches-members-with-expert-specialists/</loc>
  <lastmod>2010-09-29T14:41:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46731-2008-5500-efile-or-paper/</loc>
  <lastmod>2010-09-29T15:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46730-health-insurance-premiums-for-domestic-partners/</loc>
  <lastmod>2010-10-01T20:28:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46729-continued-submission-failure/</loc>
  <lastmod>2010-10-07T15:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46728-relius-5500-ez-validation-error/</loc>
  <lastmod>2010-09-29T17:45:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46727-schedule-sfadmin-expenses-and-insurance/</loc>
  <lastmod>2010-09-29T16:36:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46726-ugh-minimum-distibutions/</loc>
  <lastmod>2010-10-22T13:16:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46725-tiaa-traditional-and-gains/</loc>
  <lastmod>2010-09-30T10:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46724-actuarial-valuation/</loc>
  <lastmod>2011-01-12T23:40:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46723-prohibited-transaction/</loc>
  <lastmod>2010-10-05T23:40:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46722-combo-plans-non-discrimination/</loc>
  <lastmod>2010-09-28T21:35:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46721-audit-for-nqa-assets-held-in-foreign-bank/</loc>
  <lastmod>2010-09-29T17:02:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46720-in-service-distributions-allowed-at-age-65-but-plan-made-them-at-age-60/</loc>
  <lastmod>2010-09-29T15:52:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46719-final-form-5500/</loc>
  <lastmod>2010-09-30T12:38:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46718-new-safe-harbor-plan-effective-10-1-2010/</loc>
  <lastmod>2010-09-30T18:23:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46717-forgot-to-fill-out-form-5305-sa/</loc>
  <lastmod>2010-09-28T20:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46715-403b-plan/</loc>
  <lastmod>2010-09-28T18:32:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46714-414h-and-fica/</loc>
  <lastmod>2010-09-28T14:17:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46713-tiaa-and-full-sss/</loc>
  <lastmod>2010-09-28T14:43:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46712-acquisition-with-no-plan/</loc>
  <lastmod>2010-09-28T14:02:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46711-small-amount-distributions/</loc>
  <lastmod>2010-11-02T16:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46710-final-form-5500-participant-count/</loc>
  <lastmod>2010-09-27T21:04:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46709-partner-comp-asg-and-other-animals/</loc>
  <lastmod>2010-09-30T16:20:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46708-non-eligible-plan-asset-of-no-value/</loc>
  <lastmod>2010-09-28T15:03:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46707-plan-freezetermination-lump-sum-question/</loc>
  <lastmod>2010-09-27T13:06:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46705-reporting-to-pbgc/</loc>
  <lastmod>2010-09-27T13:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46704-pro-forma-authorization-for-practitioner-to-submit-5500-form/</loc>
  <lastmod>2010-09-26T19:35:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46703-jobs/</loc>
  <lastmod>2010-10-20T18:35:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46702-late-5500-filing/</loc>
  <lastmod>2010-09-29T13:30:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46701-403b-a5-year-catch-up/</loc>
  <lastmod>2010-09-24T19:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46700-rehabilitation-plan/</loc>
  <lastmod>2010-10-03T16:20:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46699-schedule-c/</loc>
  <lastmod>2010-09-27T16:21:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46698-church-plans-and-410b/</loc>
  <lastmod>2010-10-13T11:18:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46697-adult-children/</loc>
  <lastmod>2010-09-30T17:18:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46696-80-120-rule/</loc>
  <lastmod>2010-09-27T11:45:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46695-403b-eligiblity-period/</loc>
  <lastmod>2021-05-19T18:03:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46694-hardship-6-month-suspension-over/</loc>
  <lastmod>2010-09-24T16:57:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46693-retirees-hit-by-restricted-benefit-rules/</loc>
  <lastmod>2010-09-23T18:59:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46692-ft-william/</loc>
  <lastmod>2010-09-23T23:58:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46691-early-retirement-window-for-one-participant/</loc>
  <lastmod>2010-09-24T18:46:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46690-is-distribution-without-a-distributable-event-a-pt/</loc>
  <lastmod>2010-09-27T13:33:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46689-another-hardship-question/</loc>
  <lastmod>2011-08-11T14:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46688-bizarre-ira-investment/</loc>
  <lastmod>2010-10-02T11:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46687-the-big-c/</loc>
  <lastmod>2010-09-24T21:09:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46686-ques-on-schedule-i/</loc>
  <lastmod>2010-09-24T16:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46685-forgot-to-check-the-box-for-5558/</loc>
  <lastmod>2010-09-23T19:02:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46682-is-an-erisa-fidelity-bond-needed/</loc>
  <lastmod>2015-01-29T13:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46681-are-qnec-and-employer-non-elective-contributions-the-same-thing/</loc>
  <lastmod>2010-09-23T16:44:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46680-403b-form-5500/</loc>
  <lastmod>2010-09-22T19:28:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46679-health-fsa-election-limit-2500/</loc>
  <lastmod>2012-06-01T16:00:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46678-form-5500-ez-to-5500-sf/</loc>
  <lastmod>2010-09-22T19:07:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46677-earnings-on-refunds-for-failed-acp/</loc>
  <lastmod>2010-09-23T23:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46676-majority-owner-waiver/</loc>
  <lastmod>2012-09-11T15:28:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46675-elected-funding-relief/</loc>
  <lastmod>2010-09-22T13:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46674-5500-assistance-failed-to-submit-contributions/</loc>
  <lastmod>2010-09-23T10:45:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46673-relius-web-client/</loc>
  <lastmod>2010-09-22T21:58:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46672-new-hc-reforms-impact-on-dependent-status-under-medical-fsa/</loc>
  <lastmod>2010-09-29T21:17:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46671-december-401k-contributions/</loc>
  <lastmod>2010-09-22T17:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46670-vcp-no-lost-earnings/</loc>
  <lastmod>2010-09-22T11:23:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46669-switching-from-form-5500-to-5500ez/</loc>
  <lastmod>2010-09-22T13:39:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46668-automatic-deferrals-and-qaca/</loc>
  <lastmod>2010-09-22T18:45:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46667-possible-useful-report-for-filling-out-5500/</loc>
  <lastmod>2010-09-29T12:00:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46666-loans/</loc>
  <lastmod>2010-09-23T18:35:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46665-otc-under-new-regulations/</loc>
  <lastmod>2010-09-22T19:58:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46664-sole-proprieter-owns-2-separate-entities/</loc>
  <lastmod>2010-09-22T20:32:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46663-loan-interest-with-pooled-account/</loc>
  <lastmod>2010-09-21T18:43:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46662-ability-to-modify-payment-formula/</loc>
  <lastmod>2010-09-21T16:55:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46661-minimum-gateway/</loc>
  <lastmod>2011-04-01T18:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46660-automatic-enrollment-rehires/</loc>
  <lastmod>2010-09-21T17:02:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46659-accrued-benefit-calculation-high-5-of-last-10/</loc>
  <lastmod>2010-09-24T02:52:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46658-help-with-efast2-filing/</loc>
  <lastmod>2010-09-21T19:45:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46657-help-with-efast2-filing/</loc>
  <lastmod>2010-09-21T14:52:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46656-401k-safe-harbor/</loc>
  <lastmod>2010-09-21T22:53:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46655-plan-investment-in-entity-causing-entitys-underlying-assets-to-become-plan-assets/</loc>
  <lastmod>2010-09-20T20:42:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46654-simple-ira-controlled-group/</loc>
  <lastmod>2010-09-20T20:05:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46653-pension-application/</loc>
  <lastmod>2010-09-21T13:56:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46652-match-and-top-heavy-minimum/</loc>
  <lastmod>2010-09-21T16:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46651-valuation-assets/</loc>
  <lastmod>2010-09-20T23:06:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46650-missed-rmd-rollover-and-correction/</loc>
  <lastmod>2010-09-22T11:39:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46649-db-and-403b-aggregation-for-401b-testing/</loc>
  <lastmod>2010-09-21T20:21:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46648-amending-plan/</loc>
  <lastmod>2010-09-20T17:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46647-items-allowed-in-a-401k-plan/</loc>
  <lastmod>2010-09-20T17:49:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46646-missed-deferral/</loc>
  <lastmod>2010-09-20T16:31:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46645-ppaca/</loc>
  <lastmod>2010-09-22T17:15:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46644-mistake-in-election/</loc>
  <lastmod>2010-10-26T23:32:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46643-missed-deferral-opportunity/</loc>
  <lastmod>2010-09-20T15:21:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46642-web-clients-1012-cutoff-for-filing/</loc>
  <lastmod>2010-09-20T14:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46641-plan-limits/</loc>
  <lastmod>2010-10-28T15:16:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46640-5500-filing-error-relius-gov-forms/</loc>
  <lastmod>2010-09-21T15:15:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46639-415-lump-sum/</loc>
  <lastmod>2010-09-20T15:00:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46638-sb-signed-copy-and-efast2/</loc>
  <lastmod>2010-09-20T10:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46637-student-with-question-about-cobra-and-new-health-care-law/</loc>
  <lastmod>2010-09-20T14:31:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46636-plan-loans/</loc>
  <lastmod>2010-09-20T20:44:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46635-ep-phone-forum-on-september-27/</loc>
  <lastmod>2010-09-17T20:28:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46634-415b-3-year-average-comp/</loc>
  <lastmod>2010-09-21T22:58:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46633-owner-only-db-plan-to-freeze/</loc>
  <lastmod>2010-09-20T12:57:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46632-403b-to-be-reported-with-no-participants/</loc>
  <lastmod>2010-09-17T17:46:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46631-403b-with-no-participants/</loc>
  <lastmod>2010-09-18T00:03:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46630-loan-policy-effective-date/</loc>
  <lastmod>2010-09-17T17:37:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46629-dfvc-quick-question/</loc>
  <lastmod>2010-09-17T17:33:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46628-when-forfeitures-pay-admin-expenses/</loc>
  <lastmod>2010-09-20T14:07:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46627-summary-plan-description-poorly-written/</loc>
  <lastmod>2010-09-17T16:58:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46626-participant-not-permitted-to-defer/</loc>
  <lastmod>2010-09-17T16:08:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46625-filing-deadlines/</loc>
  <lastmod>2010-11-11T15:44:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46624-final-adp-test-terminating-plan/</loc>
  <lastmod>2010-09-17T13:25:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46623-minimum-coverage-testing/</loc>
  <lastmod>2010-09-16T22:29:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46622-457b-plan-and-the-form-5500/</loc>
  <lastmod>2010-09-17T15:07:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46621-top-paid-group/</loc>
  <lastmod>2010-09-16T22:14:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46620-member-contributions/</loc>
  <lastmod>2010-09-17T02:35:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46619-form-be-180-benchmark-survey/</loc>
  <lastmod>2010-09-16T18:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46618-does-includible-compensation-for-415-purposes-include-a-housing-allowance/</loc>
  <lastmod>2011-02-24T18:36:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46617-w-2-health-insurance-reporting/</loc>
  <lastmod>2010-09-17T18:30:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46616-401a-403b-merge/</loc>
  <lastmod>2010-09-16T16:41:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46615-benefits-rights-and-features-brf-testing-%E2%80%93-match-true-up-to-actives-only/</loc>
  <lastmod>2010-09-16T20:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46614-partial-termination/</loc>
  <lastmod>2010-09-17T10:14:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46613-5500ez/</loc>
  <lastmod>2010-09-17T13:31:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46612-conservative-investment-strategy/</loc>
  <lastmod>2010-10-01T21:54:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46611-5500-two-signatures/</loc>
  <lastmod>2010-09-15T20:00:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46610-adpacp-testing-for-two-401k-plans-in-single-controlled-group/</loc>
  <lastmod>2011-04-08T15:21:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46609-ppa-amendments/</loc>
  <lastmod>2010-09-15T19:13:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46608-roth-conversions-within-401k/</loc>
  <lastmod>2010-10-26T14:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46607-change-in-status-question/</loc>
  <lastmod>2010-09-16T16:54:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46606-rgf-web-client-workflow/</loc>
  <lastmod>2010-09-21T16:47:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46605-headlines/</loc>
  <lastmod>2010-09-15T17:38:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46604-simple-ira/</loc>
  <lastmod>2010-09-15T17:59:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46603-safe-harbor-disqualifying-provision/</loc>
  <lastmod>2010-09-15T18:39:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46602-ca-state-disability/</loc>
  <lastmod>2010-09-16T14:53:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46601-timing-for-allocating-employer-contribution/</loc>
  <lastmod>2012-02-10T19:50:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46600-pbgc-premium-funding-target/</loc>
  <lastmod>2010-09-15T14:32:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46599-independent-contractor-nqdc-payments-received/</loc>
  <lastmod>2010-09-15T14:05:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46598-method-of-statistical-analysis/</loc>
  <lastmod>2010-10-01T21:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46597-changing-annuity-starting-date/</loc>
  <lastmod>2010-09-17T16:36:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46596-sale-of-assets-withdrawal-liability-of-purchaser/</loc>
  <lastmod>2010-10-01T16:19:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46595-seps-simples-creditors/</loc>
  <lastmod>2010-09-15T18:03:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46594-rmds/</loc>
  <lastmod>2010-09-17T01:23:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46593-plan-qualification-question/</loc>
  <lastmod>2010-09-14T20:39:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46592-retiree-medical-eligibilty-what-constitutes-coverage/</loc>
  <lastmod>2010-09-15T16:30:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46591-rgf-validation/</loc>
  <lastmod>2010-09-15T16:44:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46590-5500-extension/</loc>
  <lastmod>2010-09-14T18:11:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46589-hardships-from-sources-other-than-salary-deferral/</loc>
  <lastmod>2010-09-14T18:14:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46588-form-5500-for-a-terminated-bankrupt-plan/</loc>
  <lastmod>2010-09-14T17:54:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46587-professional-athlete/</loc>
  <lastmod>2010-09-15T12:40:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46586-relevant-compensation-for-suspended-safe-harbor-match/</loc>
  <lastmod>2010-09-15T17:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46585-after-tax-contributions/</loc>
  <lastmod>2010-09-14T15:20:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46584-hardship-options/</loc>
  <lastmod>2010-09-14T18:24:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46583-eob-2010-online-books-for-sale/</loc>
  <lastmod>2010-09-13T18:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46582-hardship-distribution/</loc>
  <lastmod>2010-09-13T19:08:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46581-crediting-benefit-service-vesting-service-earned-prior-to-plan-entry/</loc>
  <lastmod>2010-09-14T13:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46580-prefunding-balance-elections/</loc>
  <lastmod>2010-09-13T15:16:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46579-looking-for-erpa-ce-credits/</loc>
  <lastmod>2010-09-16T19:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46578-annuity-and-rmd/</loc>
  <lastmod>2010-09-13T15:47:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46577-funding-target-and-target-normal-cost-in-frozen-db-plan/</loc>
  <lastmod>2010-09-15T14:35:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46576-the-eternal-mystery-top-hat-edition/</loc>
  <lastmod>2010-09-11T17:39:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46575-change-in-controlled-group-and-prior-year-testing/</loc>
  <lastmod>2010-09-10T21:34:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46574-reporting-of-repaid-deemed-distribution/</loc>
  <lastmod>2010-09-10T12:01:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46572-hipaa-privacy-rule/</loc>
  <lastmod>2010-09-10T03:17:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46571-hipaa-privacy/</loc>
  <lastmod>2010-09-10T03:04:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46570-terminated-employees-final-paycheck-decuctions/</loc>
  <lastmod>2010-09-09T22:51:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46569-discretionary-last-day-rule/</loc>
  <lastmod>2010-09-10T12:47:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46568-bender-prototype-plan-early-distribution/</loc>
  <lastmod>2010-09-09T16:55:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46567-partial-plan-termination/</loc>
  <lastmod>2010-09-09T15:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46566-shmac-over-100/</loc>
  <lastmod>2010-09-09T17:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46565-safe-harbor-plan/</loc>
  <lastmod>2011-01-19T19:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46564-402g-limits/</loc>
  <lastmod>2010-10-18T13:52:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46563-401k-deferral/</loc>
  <lastmod>2010-09-10T14:55:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46562-plan-termination-irs-dl/</loc>
  <lastmod>2010-09-15T20:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46561-schedule-c-for-law-firms/</loc>
  <lastmod>2010-09-10T14:58:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46560-withdrawal-liability/</loc>
  <lastmod>2010-09-08T21:26:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46559-hardship-for-purchase-of-principal-residence/</loc>
  <lastmod>2010-09-09T02:50:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46558-std-and-ltd-premiums-imputed-income-to-ees/</loc>
  <lastmod>2010-09-08T18:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46557-restatement/</loc>
  <lastmod>2010-09-08T21:16:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46556-schedule-b-or-sb-filing-for-eligible-charity-plans/</loc>
  <lastmod>2010-09-08T16:10:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46555-amended-qdro/</loc>
  <lastmod>2010-09-11T09:36:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46554-tiaa-schedule-c/</loc>
  <lastmod>2010-09-08T00:20:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46553-excise-tax-with-one-to-one-correction/</loc>
  <lastmod>2010-09-07T22:49:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46552-tiaa-cref-and-terminated-participants/</loc>
  <lastmod>2012-12-05T00:30:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46551-limiting-loans-and-hardships-to-single-vendor/</loc>
  <lastmod>2010-09-07T19:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46550-form-5500-extension-past-101510/</loc>
  <lastmod>2010-09-09T22:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46549-multiple-child-support-qdros-for-1-ppt/</loc>
  <lastmod>2010-09-15T18:38:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46548-eliminating-benefit-option/</loc>
  <lastmod>2010-12-06T19:34:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46547-4204-asset-sale-and-avoiding-partial-withdrawal/</loc>
  <lastmod>2010-09-07T22:10:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46546-distribution-policy/</loc>
  <lastmod>2010-09-08T17:55:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46545-mandatory-ee-contributions/</loc>
  <lastmod>2010-09-07T20:46:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46544-actual-return-on-plan-assets/</loc>
  <lastmod>2010-09-07T14:21:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46543-first-year-filing/</loc>
  <lastmod>2010-09-13T01:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46542-new-rpa-benefit-restriction-break/</loc>
  <lastmod>2010-09-05T02:44:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46541-grandfathered-health-plans-pros-and-cons/</loc>
  <lastmod>2010-09-08T14:59:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46540-frozen-db/</loc>
  <lastmod>2010-09-07T19:03:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46539-using-prefunding-balance-to-reduce-mrc/</loc>
  <lastmod>2010-09-03T22:32:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46538-loanhardship-issue/</loc>
  <lastmod>2010-09-08T14:03:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46537-ppaca-age-26-rule-for-dentalvison/</loc>
  <lastmod>2010-09-07T21:34:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46536-self-directed-401k-profit-sharing-plan/</loc>
  <lastmod>2010-09-03T20:38:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46535-correction-of-simple-via-streamlined-vcp/</loc>
  <lastmod>2010-09-03T17:05:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46534-lost-esop/</loc>
  <lastmod>2010-09-03T15:43:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46533-epcrs-compliance-fees-multiple-employer-plans/</loc>
  <lastmod>2010-09-03T15:12:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46532-general-testing-and-brf-testing/</loc>
  <lastmod>2010-09-07T18:31:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46531-tax-savers-credit-notice/</loc>
  <lastmod>2010-09-07T15:58:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46530-does-a-prototype-approval-a-fdl-on-5307/</loc>
  <lastmod>2010-09-03T13:51:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46529-105h-nondiscrimination-testing-software/</loc>
  <lastmod>2010-09-13T16:06:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46528-correcting-hipaa-violations/</loc>
  <lastmod>2010-09-02T21:12:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46527-pbgc-termination-notice-of-plan-benefit/</loc>
  <lastmod>2010-09-02T19:11:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46526-average-benefit-percentage-test-and-cross-testing/</loc>
  <lastmod>2010-09-03T11:43:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46525-plan-characteristic-codes/</loc>
  <lastmod>2010-09-02T17:30:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46524-employee-contributions-sent-in-early/</loc>
  <lastmod>2010-09-02T16:35:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46523-fiscal-year-deferral-limit-vs-calender-year-limit/</loc>
  <lastmod>2010-09-30T11:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46522-overfunded-frozen-db-plan/</loc>
  <lastmod>2010-09-02T20:14:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46521-psp-sole-participant-deceased/</loc>
  <lastmod>2010-09-02T17:22:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46520-beneficiary-change-on-ira-without-owners-consent/</loc>
  <lastmod>2014-05-12T20:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46519-roth-contract-exchanges/</loc>
  <lastmod>2010-09-03T02:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46518-deemed-coda/</loc>
  <lastmod>2010-09-20T19:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46517-loan-default-after-cure-period/</loc>
  <lastmod>2010-09-02T17:12:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46516-safe-harbor-notice-question/</loc>
  <lastmod>2010-09-01T22:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46515-mbo-partners-401k-plan/</loc>
  <lastmod>2010-09-01T16:40:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46514-practical-problem/</loc>
  <lastmod>2010-09-03T11:05:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46513-cash-balance-plan-and-cross-tested-401k/</loc>
  <lastmod>2010-09-01T18:54:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46511-dcp-participant-investments/</loc>
  <lastmod>2010-08-31T23:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46510-original-signed-promissory-note/</loc>
  <lastmod>2010-09-01T17:28:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46509-calculation-of-lump-sum/</loc>
  <lastmod>2010-09-01T14:19:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46508-afns-and-missed-quarterlies/</loc>
  <lastmod>2010-08-31T20:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46507-qnec-gateway-401a/</loc>
  <lastmod>2010-09-01T11:10:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46506-amending-vals-5500-pbgc/</loc>
  <lastmod>2010-09-01T18:08:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46505-audit-report-not-ready-at-time-of-e-filing/</loc>
  <lastmod>2010-09-02T20:05:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46504-sch-a-info-redemption-fees-reporting/</loc>
  <lastmod>2010-08-31T16:50:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46503-question-4l-on-schedule-h/</loc>
  <lastmod>2010-09-01T14:24:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46502-rmd-for-dead-owner/</loc>
  <lastmod>2010-12-23T12:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46501-entry-date-for-predecessor-service/</loc>
  <lastmod>2010-09-02T15:33:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46500-safe-harbor-plan/</loc>
  <lastmod>2010-09-03T15:58:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46499-missed-deferral/</loc>
  <lastmod>2010-09-01T15:21:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46498-imputed-income-and-irc-3401-definition-of-comp/</loc>
  <lastmod>2010-08-30T20:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46497-order-to-pay-child-support/</loc>
  <lastmod>2010-10-29T19:08:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46496-different-vesting-schedules-for-members-of-a-controlled-group/</loc>
  <lastmod>2010-08-31T12:37:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46495-acp-testing-and-match/</loc>
  <lastmod>2010-08-30T21:06:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46494-coverage-employer-contributions/</loc>
  <lastmod>2010-08-30T19:34:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46493-participant-election-and-401a17-comp-limit/</loc>
  <lastmod>2010-08-31T12:29:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46492-qualification-question/</loc>
  <lastmod>2011-04-13T02:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46491-foreclosure-on-mothers-mortgage/</loc>
  <lastmod>2010-08-31T16:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46490-use-of-safety-valve-provision-of-%C2%A71401a4-3c3-with-respect-to-the-general-test-for-nondiscrimination-in-amount-of-benefits/</loc>
  <lastmod>2010-08-30T12:36:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46489-voluntary-vs-deemed-waiver/</loc>
  <lastmod>2010-08-30T15:59:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46488-vesting-question-you-have-to-comply-with-ppa-strictures-on-vesting-even-though-the-ppa-restatementamendment-has-not-come-due/</loc>
  <lastmod>2010-08-30T20:09:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46486-how-is-compensation-determined-if-owner-owns-different-types-of-entities/</loc>
  <lastmod>2010-08-30T17:55:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46485-ifile-error/</loc>
  <lastmod>2010-08-28T15:46:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46484-2010-aftap-from-2009-eoy-val/</loc>
  <lastmod>2010-08-30T13:08:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46483-audit-or-no-audit/</loc>
  <lastmod>2010-08-27T18:57:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46482-tax-treatment-for-coverage-of-children-up-to-age-26/</loc>
  <lastmod>2010-09-08T16:25:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46481-wrap-plan-form-5500-filing/</loc>
  <lastmod>2010-09-03T03:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46480-tefradefrarea-document/</loc>
  <lastmod>2010-08-27T22:00:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46479-forfeitures-cannot-be-used-for-qnecs-what-about-safe-harbor-contributions/</loc>
  <lastmod>2010-10-15T15:13:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46478-is-this-a-breach-of-fiduciary-responsibility/</loc>
  <lastmod>2010-08-27T21:19:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46477-two-plans-now-union-breaks-up/</loc>
  <lastmod>2010-08-27T15:12:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46476-ssa-private-pension-benefit-information/</loc>
  <lastmod>2010-08-26T20:23:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46475-db-annual-funding-valuations/</loc>
  <lastmod>2010-08-26T23:13:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46474-prior-year-testing-and-qnec/</loc>
  <lastmod>2010-08-27T17:04:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46473-amending-2008-form-5500/</loc>
  <lastmod>2010-08-26T18:00:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46472-earned-income-and-401k-deferrals/</loc>
  <lastmod>2010-08-26T03:42:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46471-one-person-plan-initial-plan-year/</loc>
  <lastmod>2010-08-26T16:19:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46470-short-plan-year-and-5000-sched-c-limit-prorata/</loc>
  <lastmod>2010-08-26T14:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46469-hardship-distribution/</loc>
  <lastmod>2010-08-26T16:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46468-distribution-and-valuation-of-promissory-note/</loc>
  <lastmod>2010-08-30T16:20:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46467-5500-sf-asset-vs-schedule-sb-asset/</loc>
  <lastmod>2010-08-25T18:42:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46466-sf-asset-vs-sb-asset/</loc>
  <lastmod>2010-09-02T17:54:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46465-outdated-plan-document/</loc>
  <lastmod>2010-08-25T18:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46464-retention-of-ira-rollovers/</loc>
  <lastmod>2010-09-13T01:50:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46463-sh-initial-eligibility/</loc>
  <lastmod>2010-08-25T16:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46462-plan-terminating-but-participant-wont-request-distribution/</loc>
  <lastmod>2010-08-25T21:50:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46461-relius-webclient-attachment-when-no-attachment/</loc>
  <lastmod>2010-08-25T13:49:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46459-pre-qdro-mediation-requirements-and-taxes-due/</loc>
  <lastmod>2010-08-26T13:29:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46458-maximum-loan-amount-and-subsequent-distribution/</loc>
  <lastmod>2010-08-25T19:45:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46457-irs-summer-2010-news-5307-filing-date-extended/</loc>
  <lastmod>2010-08-24T22:03:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46456-when-would-you-certify-aftap/</loc>
  <lastmod>2010-08-24T20:47:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46455-top-hat-plan/</loc>
  <lastmod>2010-08-25T04:50:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46454-church-plan-and-form-5500/</loc>
  <lastmod>2010-09-27T13:08:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46453-multiemployer-critical-status-issues/</loc>
  <lastmod>2010-08-30T19:23:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46452-reasoning-behind-plan-year/</loc>
  <lastmod>2010-08-25T21:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46451-cspf-unfunded-liability/</loc>
  <lastmod>2010-09-07T20:42:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46450-alien-in-401k-plan/</loc>
  <lastmod>2010-08-24T21:43:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46449-unfreeze-plan/</loc>
  <lastmod>2010-08-26T14:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46448-415-lump-sum-limit-and-several-plans/</loc>
  <lastmod>2010-08-24T20:07:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46447-can-plan-adopt-termination-post-43010-wo-restating/</loc>
  <lastmod>2012-02-15T16:45:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46446-401k-loan-calculation/</loc>
  <lastmod>2018-01-02T20:25:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46445-mandatory-contributions-def-of-comp/</loc>
  <lastmod>2010-08-24T14:04:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46444-415-limits-403bs-who-is-responsible/</loc>
  <lastmod>2010-08-24T12:33:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46443-annual-contribution-but-no-seca-tax-paid/</loc>
  <lastmod>2010-08-24T13:43:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46442-minimum-participation-standards/</loc>
  <lastmod>2010-08-26T16:44:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46441-partial-lump-sum-distributions/</loc>
  <lastmod>2010-08-25T03:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46440-unpaid-minimum-required-contributions/</loc>
  <lastmod>2010-08-24T14:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46439-missing-participants/</loc>
  <lastmod>2010-08-23T21:27:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46438-efast2/</loc>
  <lastmod>2010-08-23T21:31:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46437-heart-act/</loc>
  <lastmod>2010-08-23T19:34:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46436-grandfathered-plans/</loc>
  <lastmod>2010-08-23T18:56:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46435-erisa-bond-requirement-er-stock/</loc>
  <lastmod>2010-08-27T20:10:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46434-beneficiaries-dont-want-the-benefit/</loc>
  <lastmod>2010-08-26T19:23:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46433-recharacterization-of-employer-contribution-as-employee-contribution/</loc>
  <lastmod>2010-08-23T16:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46432-frozen-db-plan-over-funded/</loc>
  <lastmod>2010-08-26T03:57:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46431-unusual-number-of-2007-late-notices/</loc>
  <lastmod>2010-08-24T11:47:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46430-question-on-unfunded-plan/</loc>
  <lastmod>2010-08-24T18:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46427-airline-plans-and-pbgc/</loc>
  <lastmod>2010-08-20T21:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46426-using-distribution-payments-as-contributions/</loc>
  <lastmod>2010-08-20T21:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46425-census-report/</loc>
  <lastmod>2010-09-07T18:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46424-non-sponsor-prototype-amendments/</loc>
  <lastmod>2010-08-23T19:15:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46423-5-quick-jokes-i-hope-will-make-you-smile/</loc>
  <lastmod>2013-08-23T19:45:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46422-pbgc-premium-refunds/</loc>
  <lastmod>2010-09-01T20:36:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46421-what-to-do-about-tribal-457b/</loc>
  <lastmod>2010-08-19T21:58:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46420-20-federal-income-tax-withholding/</loc>
  <lastmod>2010-08-27T12:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46419-reduction-in-accrued-benefit/</loc>
  <lastmod>2017-12-02T03:30:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46418-client-does-not-want-to-make-safe-harbor-contribution/</loc>
  <lastmod>2010-08-20T17:38:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46417-5500-sf-with-loans-from-2008/</loc>
  <lastmod>2010-08-19T20:52:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46416-termination-of-a-403b-plan/</loc>
  <lastmod>2010-08-21T13:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46415-roth-ira-rollover/</loc>
  <lastmod>2010-08-19T15:57:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46414-missing-2008-5500/</loc>
  <lastmod>2010-08-19T18:22:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46413-schedule-i-question-4k-bonding/</loc>
  <lastmod>2010-09-02T17:07:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46412-schedule-a-question-11/</loc>
  <lastmod>2010-08-18T22:07:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46411-term-plan-number-of-participants/</loc>
  <lastmod>2010-08-19T16:20:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46410-rollovers/</loc>
  <lastmod>2010-08-19T13:20:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46409-odd-plan-year-entry-dates/</loc>
  <lastmod>2010-08-19T18:44:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46408-employer-contributions-timing-of-deposits/</loc>
  <lastmod>2011-02-21T15:00:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46407-heart-act/</loc>
  <lastmod>2010-08-19T03:24:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46406-plan-year-change-for-a-cafeteria-plan/</loc>
  <lastmod>2010-08-18T19:42:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46405-psp-never-officially-terminated-started-new-403b/</loc>
  <lastmod>2010-08-18T17:06:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46403-fica-alternative-plan/</loc>
  <lastmod>2010-08-18T15:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46402-employees-xfer-to-a-leasing-company/</loc>
  <lastmod>2010-08-19T22:51:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46401-removing-a-permissible-payment-event/</loc>
  <lastmod>2010-08-25T19:16:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46400-welcome/</loc>
  <lastmod>2010-08-25T19:10:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46398-is-it-feasible-for-employers-to-urge-less-healthy-employees-to-choose-individual-insurance/</loc>
  <lastmod>2010-08-30T22:39:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46397-forfeiture-question-amendment-necessary/</loc>
  <lastmod>2010-08-17T16:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46396-5500-question-6a/</loc>
  <lastmod>2010-08-17T23:47:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46395-rollover-into-plan-includes-employer-stock/</loc>
  <lastmod>2010-08-25T12:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46394-line-11a-of-5300/</loc>
  <lastmod>2010-08-17T15:37:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46393-summary-annual-report/</loc>
  <lastmod>2010-08-18T01:23:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46392-schedule-sb/</loc>
  <lastmod>2010-08-16T21:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/46391-cash-balance-plan-fixed-interest-credit-meaningful-benefits/</loc>
  <lastmod>2010-08-18T18:26:41+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
