<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/40835-recordkeeper-shortcoming/</loc>
  <lastmod>2009-01-05T19:21:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40834-after-tax-deferrals/</loc>
  <lastmod>2008-12-30T20:54:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40833-945-paid-preparer/</loc>
  <lastmod>2008-12-30T18:36:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40832-interested-in-buying-a-tpa/</loc>
  <lastmod>2009-01-05T05:07:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40831-hce-made-deferrals-had-no-compensation/</loc>
  <lastmod>2009-01-06T12:58:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40830-rehires-and-short-term-disability/</loc>
  <lastmod>2008-12-30T16:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40829-945-forms/</loc>
  <lastmod>2009-01-06T18:38:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40828-medicare-and-cobra/</loc>
  <lastmod>2009-01-21T02:39:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40827-rehires-and-short-term-disability/</loc>
  <lastmod>2008-12-30T15:04:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40826-grandfathered-amount-deferrals-always-vested/</loc>
  <lastmod>2009-01-01T01:09:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40825-failed-to-amend-plan-after-safe-harbor-maybe-notice/</loc>
  <lastmod>2008-12-30T00:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40824-funding-deficiency/</loc>
  <lastmod>2008-12-31T17:48:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40823-fsa-expenses-reimbursed-after-termination-because-of-grace-period/</loc>
  <lastmod>2009-01-05T15:26:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40822-reducing-fscob-to-avoid-next-year-quarterly/</loc>
  <lastmod>2009-03-02T16:13:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40821-plan-mergers/</loc>
  <lastmod>2008-12-29T21:33:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40820-hardship/</loc>
  <lastmod>2008-12-30T17:03:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40819-more-ppa-potholes/</loc>
  <lastmod>2008-12-31T21:47:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40818-mix-and-match/</loc>
  <lastmod>2009-01-09T15:54:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40817-does-hipaa-apply-to-a-pop/</loc>
  <lastmod>2009-01-05T20:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40816-discriminatory-merp/</loc>
  <lastmod>2008-12-29T17:03:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40815-custom-crafted-ira-agreement/</loc>
  <lastmod>2009-01-02T03:18:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40814-we-need-a-part-time-actuary/</loc>
  <lastmod>2008-12-29T22:59:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40812-suspending-or-amending-to-remove-safe-harbor/</loc>
  <lastmod>2009-01-14T23:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40811-is-dol-vfc-program-necessary/</loc>
  <lastmod>2008-12-27T17:33:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40810-can-cobra-insurance-be-flexed/</loc>
  <lastmod>2008-12-30T15:48:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40809-start-up-church-plan/</loc>
  <lastmod>2009-06-03T18:28:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40808-plan-document/</loc>
  <lastmod>2009-01-05T19:39:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40807-amending-5500-and-schedule-b/</loc>
  <lastmod>2008-12-27T21:17:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40806-disallowing-deferrals-on-bonus-payments/</loc>
  <lastmod>2008-12-26T15:22:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40805-defined-contribution-plan/</loc>
  <lastmod>2008-12-26T13:47:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40804-qdro/</loc>
  <lastmod>2008-12-29T01:43:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40803-paying-sanction-penalties-with-plan-assets/</loc>
  <lastmod>2008-12-29T20:23:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40802-if-an-employer-has-different-plans-the-same-employer-i-must-specify-say-for-example-a/</loc>
  <lastmod>2008-12-27T18:00:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40801-if-the-asset-statements-for-a-retirement-plan-do-not-have-the-assets-in-the-name-of-the-plan-what-happens-what-corrective-actions-must-take-place/</loc>
  <lastmod>2008-12-29T12:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40800-posthumously-amending-and-restating-a-retirement-plan-hypothetically-possible/</loc>
  <lastmod>2008-12-25T13:31:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40798-catch-up-contributions-avg-benefit-test/</loc>
  <lastmod>2009-01-22T14:12:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40794-what-the-irs-actually-did-with-419e-plans/</loc>
  <lastmod>2008-12-24T21:49:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40793-profit-sharing-contributions-in-excess-of-the-deductible-limit/</loc>
  <lastmod>2008-12-24T17:38:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40792-forfeitures/</loc>
  <lastmod>2008-12-24T18:04:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40791-responsibility-to-amend-plan/</loc>
  <lastmod>2008-12-26T15:29:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40790-409p-regulations/</loc>
  <lastmod>2009-01-05T18:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40789-required-minimim-distributions-for-2008/</loc>
  <lastmod>2008-12-24T19:10:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40788-asset-smoothing/</loc>
  <lastmod>2009-01-26T22:51:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40787-is-it-a-top-hat-plan-or-excess-benefit-plan/</loc>
  <lastmod>2008-12-23T22:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40786-single-time-and-form/</loc>
  <lastmod>2008-12-23T22:55:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40785-foreign-employers-and-s125-plans/</loc>
  <lastmod>2008-12-24T12:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40784-involuntary-distributions/</loc>
  <lastmod>2008-12-31T16:17:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40783-required-minimum-distribution/</loc>
  <lastmod>2008-12-23T22:29:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40782-er-contribs-to-erisa-403b-plan/</loc>
  <lastmod>2008-12-23T01:32:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40781-last-day-requirement/</loc>
  <lastmod>2008-12-23T22:04:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40780-what-type-of-plan/</loc>
  <lastmod>2008-12-22T23:53:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40779-safe-harbor-method-change/</loc>
  <lastmod>2008-12-22T21:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40778-safe-harbor-revised-for-previous-year/</loc>
  <lastmod>2008-12-31T16:02:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40777-is-ppa-funding-just-plain-wrong/</loc>
  <lastmod>2008-12-27T20:19:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40776-failure-to-make-grandfathered-distributions/</loc>
  <lastmod>2015-06-24T15:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40775-not-accepting-new-403b-contributions/</loc>
  <lastmod>2008-12-23T01:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40774-multiple-fsas/</loc>
  <lastmod>2008-12-26T15:00:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40773-payout-restrictions/</loc>
  <lastmod>2009-01-05T23:15:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40772-the-rules-of-basketball-in-case-you-didnt-know/</loc>
  <lastmod>2008-12-24T14:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40771-fsa-discrimination/</loc>
  <lastmod>2009-01-20T21:08:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40770-basic-question-on-prototype-lrm/</loc>
  <lastmod>2008-12-22T18:25:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40769-performance-based-compensation/</loc>
  <lastmod>2008-12-22T21:09:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40768-1099r-box-12-box-15/</loc>
  <lastmod>2008-12-22T16:50:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40767-basic-severance-plan-exempt-from-409a/</loc>
  <lastmod>2009-02-16T17:05:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40766-exceeding-415-limit-and-plan-doc-language/</loc>
  <lastmod>2008-12-22T15:08:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40765-2009-covered-comp/</loc>
  <lastmod>2008-12-22T14:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40764-dfvcp-or-reasonable-cause-letter/</loc>
  <lastmod>2008-12-29T04:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40763-setting-up-an-excel-file-to-automatically-determine-date-of-entry-for-an-employee/</loc>
  <lastmod>2008-12-22T15:18:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40762-successor-trustees-said-no/</loc>
  <lastmod>2009-03-17T18:36:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40761-loan-initiated-at-incorrect-rate/</loc>
  <lastmod>2009-02-05T02:57:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40760-mid-year-suspension-of-non-elective-contributions/</loc>
  <lastmod>2008-12-21T19:22:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40759-restricted-benefits-and-rollovers/</loc>
  <lastmod>2008-12-22T20:26:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40758-pension-for-sole-proprietor/</loc>
  <lastmod>2009-02-05T21:51:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40757-aftap/</loc>
  <lastmod>2008-12-19T21:08:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40756-amendment-date-under-technical-corrections/</loc>
  <lastmod>2008-12-19T20:23:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40755-administrative-challenge/</loc>
  <lastmod>2008-12-23T16:08:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40754-reversion-of-excess-assets/</loc>
  <lastmod>2008-12-21T20:31:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40753-interest-compensation-rate-components/</loc>
  <lastmod>2008-12-27T20:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40752-keogh-plan-document-where-is-it/</loc>
  <lastmod>2008-12-22T13:58:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40751-distribution-and-stock-market-issue/</loc>
  <lastmod>2008-12-22T16:11:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40750-after-tax-contribution-limit/</loc>
  <lastmod>2008-12-22T15:35:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40749-technical-corrections-bill/</loc>
  <lastmod>2008-12-27T20:37:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40748-withdrawal-of-pre-funded-employer-contribution/</loc>
  <lastmod>2008-12-23T14:19:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40747-cobra-and-church-plan/</loc>
  <lastmod>2008-12-19T01:26:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40746-guaranteed-nqdc-payments/</loc>
  <lastmod>2008-12-18T21:41:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40745-pension-plan-frozen/</loc>
  <lastmod>2008-12-27T19:53:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40744-forged-spousal-consent/</loc>
  <lastmod>2008-12-22T12:45:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40743-who-can-sign-amendments/</loc>
  <lastmod>2008-12-19T16:45:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40742-tefra-and-rmd/</loc>
  <lastmod>2008-12-19T18:23:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40741-rmd-in-year-of-death/</loc>
  <lastmod>2008-12-21T17:23:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40740-plan-amendment-in-2008/</loc>
  <lastmod>2008-12-18T16:51:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40739-deferral-election-change/</loc>
  <lastmod>2008-12-18T22:07:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40738-termination-of-plan-compliance-with-final-regs/</loc>
  <lastmod>2008-12-22T16:05:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40737-cash-out-rule/</loc>
  <lastmod>2008-12-18T15:37:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40736-ppa-cushion/</loc>
  <lastmod>2008-12-27T18:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40735-terminated-401k-plan-with-adp-excess/</loc>
  <lastmod>2008-12-18T15:03:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40734-actively-employed-for-rmd-purposes/</loc>
  <lastmod>2012-03-15T00:17:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40733-ineligible-participant-in-db-plan/</loc>
  <lastmod>2009-01-09T00:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40732-amended-5500/</loc>
  <lastmod>2008-12-17T22:56:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40731-loan-and-alienation-rules/</loc>
  <lastmod>2008-12-17T22:31:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40730-hce-lookback-comp/</loc>
  <lastmod>2008-12-18T18:13:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40729-correcting-late-deferrals/</loc>
  <lastmod>2008-12-29T19:15:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40728-eligibility-question-rehire/</loc>
  <lastmod>2008-12-18T02:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40727-madoff/</loc>
  <lastmod>2008-12-27T18:37:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40726-termination-of-simple-ira-required-disclosure/</loc>
  <lastmod>2008-12-18T13:43:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40725-2009-db-min-distribs/</loc>
  <lastmod>2009-01-02T17:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40724-information-to-be-requested-from-endangered-plan/</loc>
  <lastmod>2008-12-19T22:25:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40723-2008-interim-amendments/</loc>
  <lastmod>2008-12-21T17:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40722-information-sharing-agreements-needed-for-one-man-plan/</loc>
  <lastmod>2008-12-17T18:37:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40721-terminating-dc-plan-with-adp-excess/</loc>
  <lastmod>2008-12-19T18:10:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40720-qnec-correction-for-improperly-excluded-leased-employees/</loc>
  <lastmod>2008-12-17T21:12:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40719-seeking-a-clarification-for-employee-contribution/</loc>
  <lastmod>2008-12-16T22:17:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40718-amending-safe-harbor-plan/</loc>
  <lastmod>2009-03-13T03:04:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40717-discontinue-safe-harbor-3/</loc>
  <lastmod>2008-12-29T20:15:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40716-safe-harbor-non-elective-contribution/</loc>
  <lastmod>2008-12-17T12:09:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40715-practical-import-of-aftap/</loc>
  <lastmod>2009-01-16T14:40:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40714-simple-to-401k-invalidation-followup-question/</loc>
  <lastmod>2008-12-17T17:27:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40713-mother-a-primary-beneficiary-for-hardship/</loc>
  <lastmod>2008-12-17T01:29:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40712-discretionary-contribution-deposit-deadline/</loc>
  <lastmod>2008-12-17T03:05:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40711-the-old-do-we-need-to-do-a-notice-if-no-impact/</loc>
  <lastmod>2008-12-16T21:57:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40710-expense-substantiation-rules/</loc>
  <lastmod>2008-12-17T04:11:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40709-who-can-deposit-funds-into-a-plan/</loc>
  <lastmod>2008-12-16T17:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40708-asset-averaging-under-era/</loc>
  <lastmod>2008-12-17T21:09:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40707-plan-limits/</loc>
  <lastmod>2008-12-16T19:14:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40706-distribution-from-corporate-checking-account/</loc>
  <lastmod>2008-12-17T18:36:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40705-transition-rules-for-time-and-form-elections/</loc>
  <lastmod>2009-02-27T19:48:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40704-severance-pay/</loc>
  <lastmod>2008-12-16T20:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40703-use-of-forfeitures/</loc>
  <lastmod>2008-12-15T21:17:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40702-llegal-alien-in-401k-plan/</loc>
  <lastmod>2008-12-16T17:49:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40701-single-participant-retiree-health-plan/</loc>
  <lastmod>2008-12-19T03:30:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40700-disability/</loc>
  <lastmod>2008-12-15T23:21:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40699-private-payment-of-premium-on-plans-life-insurance/</loc>
  <lastmod>2008-12-15T21:05:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40698-retirement-benefits/</loc>
  <lastmod>2008-12-15T19:48:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40697-safe-harbor-and-changing-compensation/</loc>
  <lastmod>2008-12-15T19:46:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40696-overfunded-one-man-plan-and-ppa-maximum-deduction/</loc>
  <lastmod>2008-12-15T17:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40695-auto-enroll-safe-harbor-match/</loc>
  <lastmod>2008-12-15T17:07:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40694-safe-harbor-matching-plan-design/</loc>
  <lastmod>2008-12-17T23:47:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40693-credit-balance-waiver/</loc>
  <lastmod>2008-12-18T20:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40692-457b-self-correction/</loc>
  <lastmod>2011-07-20T18:43:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40691-non-equity-partner/</loc>
  <lastmod>2008-12-17T01:18:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40690-hot-tub-note-for-medical-necessity/</loc>
  <lastmod>2008-12-16T20:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40689-automatic-enrollment-for-public-school-employees/</loc>
  <lastmod>2008-12-15T18:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40688-participant/</loc>
  <lastmod>2008-12-15T14:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40687-doc-allows-catchups-payroll-sdept-does-not/</loc>
  <lastmod>2008-12-15T03:48:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40686-crash-course-in-erisa/</loc>
  <lastmod>2008-12-15T21:45:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40685-form-5307/</loc>
  <lastmod>2008-12-15T01:02:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40684-if-someone-files-a-1040-with-a-schedule-c-when-discerning-the-limit-of-annual-additions-for-the-owner-must-this-person-reduce-earned-income-by-half/</loc>
  <lastmod>2008-12-15T02:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40683-paired-plans-if-you-have-a-profit-sharing-plan-and-a-money-purchase-plan-even-if-you-do-not-make-any-contributions-to-the-profit-sharing-plan-does/</loc>
  <lastmod>2008-12-13T03:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40681-doma-and-gender-change/</loc>
  <lastmod>2008-12-13T18:09:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40679-match-on-after-tax/</loc>
  <lastmod>2008-12-13T01:55:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40678-does-irs-disallow-deductions-for-all-group-term-life-ins-premiums/</loc>
  <lastmod>2009-01-27T17:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40677-rmd-not-taken-one-year-does-it-affect-next-years/</loc>
  <lastmod>2008-12-12T23:25:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40676-blackout-notice/</loc>
  <lastmod>2008-12-15T02:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40675-rabbi-trust/</loc>
  <lastmod>2008-12-12T21:18:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40674-investment-switch/</loc>
  <lastmod>2008-12-13T00:56:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40673-401a9-relief-for-2009/</loc>
  <lastmod>2008-12-15T17:37:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40672-eacaqaca/</loc>
  <lastmod>2008-12-15T02:19:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40671-simple-ira-and-401k/</loc>
  <lastmod>2008-12-18T00:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40670-leased-employee/</loc>
  <lastmod>2008-12-12T20:55:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40669-small-plan-audit-insurance-co-wants-audit/</loc>
  <lastmod>2008-12-12T04:23:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40668-1-page-erisa-overview/</loc>
  <lastmod>2008-12-12T02:01:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40667-lost-earnings-on-distribuion-error/</loc>
  <lastmod>2008-12-11T22:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40666-company-wants-to-add-llc-to-current-401k/</loc>
  <lastmod>2008-12-19T02:22:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40665-egtrra-document-required-adoption-date/</loc>
  <lastmod>2008-12-11T22:19:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40664-loan-not-from-disqualified-person/</loc>
  <lastmod>2009-01-05T19:04:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40663-written-plan-document-relief/</loc>
  <lastmod>2008-12-15T19:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40662-max-deferral/</loc>
  <lastmod>2008-12-12T21:34:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40661-put-option-on-an-option/</loc>
  <lastmod>2008-12-11T20:51:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40660-distributions-for-annual-valuated-plan/</loc>
  <lastmod>2008-12-15T23:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40659-successor-plan/</loc>
  <lastmod>2008-12-15T02:29:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40658-simple-to-401k-invalidation-question/</loc>
  <lastmod>2008-12-11T21:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40657-house-passed-pension-bill/</loc>
  <lastmod>2008-12-15T20:27:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40656-question-on-409a-income-inclusion-jan-2009/</loc>
  <lastmod>2008-12-11T18:56:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40655-state-court-tro/</loc>
  <lastmod>2008-12-13T16:00:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40654-timing-of-forfeiture-of-related-match-on-adp-corrective-conts/</loc>
  <lastmod>2008-12-16T15:44:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40653-what-to-do-with-forfeitures/</loc>
  <lastmod>2008-12-18T01:54:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40652-qualifying-dependent/</loc>
  <lastmod>2008-12-12T13:26:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40651-grace-period-for-short-plan-years/</loc>
  <lastmod>2008-12-15T14:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40650-how-big-should-the-cover-be/</loc>
  <lastmod>2008-12-15T18:36:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40649-safe-harbor/</loc>
  <lastmod>2008-12-12T22:58:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40648-415c-limitation-apply-to-the-employer-or-the-person/</loc>
  <lastmod>2008-12-11T04:15:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40647-section-132a-transportation-benefits/</loc>
  <lastmod>2008-12-11T02:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40646-protected-benefits/</loc>
  <lastmod>2008-12-11T14:19:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40645-plan-termd-all-assets-not-distributed/</loc>
  <lastmod>2008-12-11T16:03:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40644-prototype-vs-volume-submitter-check-the-box/</loc>
  <lastmod>2008-12-11T19:20:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40643-404c/</loc>
  <lastmod>2008-12-11T16:19:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40642-retaining-discretion-over-early-retirement-benefits/</loc>
  <lastmod>2010-06-16T14:43:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40641-dbdc-deduction-limit-for-2008/</loc>
  <lastmod>2008-12-11T03:47:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40640-permitted-disparity-factor/</loc>
  <lastmod>2008-12-11T18:58:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40638-real-estate-investment/</loc>
  <lastmod>2008-12-11T20:34:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40637-can-you-tell-me-briefly-about-having-an-annuity-as-investment-in-the-psp/</loc>
  <lastmod>2008-12-11T01:01:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40636-exempt-or-not-exempt/</loc>
  <lastmod>2008-12-11T19:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40635-lost-terminated-participant/</loc>
  <lastmod>2008-12-11T15:08:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40634-who-is-the-beneficiary/</loc>
  <lastmod>2008-12-11T04:15:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40633-exactly-why-is-this-transaction-wrong/</loc>
  <lastmod>2008-12-11T19:40:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40632-cobra-payments-for-new-hire/</loc>
  <lastmod>2008-12-11T06:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40631-4-tier-integration-3-sh-cross-test/</loc>
  <lastmod>2008-12-10T20:59:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40630-critical-status-reductions-to-adjustable-benefits/</loc>
  <lastmod>2008-12-09T22:36:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40629-credit-for-service-at-old-firm/</loc>
  <lastmod>2008-12-10T16:22:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40628-setting-new-posts-sin-last-24-hous/</loc>
  <lastmod>2009-02-05T00:07:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40627-constructive-receipt/</loc>
  <lastmod>2008-12-15T19:56:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40626-db-plan-age-error/</loc>
  <lastmod>2008-12-10T20:04:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40625-is-there-a-way-around-match-limits/</loc>
  <lastmod>2008-12-10T14:58:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40624-pro-rated-bonus/</loc>
  <lastmod>2008-12-09T19:33:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40623-unresponsive-providers/</loc>
  <lastmod>2008-12-09T18:29:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40622-rmd-in-new-defined-benefit-plan-with-past-service/</loc>
  <lastmod>2008-12-12T20:12:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40621-software-for-401k-analysis/</loc>
  <lastmod>2008-12-11T00:18:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40620-distribution-to-beneficiary-mandatory-withholding/</loc>
  <lastmod>2008-12-09T15:38:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40619-6-excise-tax-on-ineligible-rollover/</loc>
  <lastmod>2008-12-09T13:46:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40618-deferrals-in-excess-of-plan-limit/</loc>
  <lastmod>2009-01-09T01:01:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40617-court-cases-upholding-sanctions-for-taxpayers-who-attribute-their-plans-lack-of-compliance-to-negligent-third-party-administrators/</loc>
  <lastmod>2008-12-11T00:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40616-spds/</loc>
  <lastmod>2008-12-09T22:34:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40615-trust-identification-number/</loc>
  <lastmod>2008-12-09T17:35:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40614-dissolution-of-roth/</loc>
  <lastmod>2008-12-11T01:49:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40613-401a-9-amendment/</loc>
  <lastmod>2008-12-11T03:23:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40612-change-normal-retirement-age/</loc>
  <lastmod>2008-12-08T20:14:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40611-excess-match-deminimus-distribution-of-50/</loc>
  <lastmod>2008-12-09T16:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40610-rollover-from-non-roth-401k-directly-to-roth-ira/</loc>
  <lastmod>2008-12-09T17:46:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40609-what-happens-if-one-of-my-participants-overcontributes/</loc>
  <lastmod>2008-12-08T21:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40608-can-a-75-year-old-self-employed-individual-set-up-a-simple-ira/</loc>
  <lastmod>2008-12-08T20:15:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40607-section-802-of-rev-proc-2007-71/</loc>
  <lastmod>2008-12-09T02:02:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40606-per-pay-match-to-partners/</loc>
  <lastmod>2008-12-08T17:47:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40605-dependent-coverage/</loc>
  <lastmod>2009-04-21T23:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40604-gateway2-year-service-question/</loc>
  <lastmod>2008-12-09T18:59:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40603-can-you-rescind-a-safe-harbor-notice/</loc>
  <lastmod>2008-12-08T20:06:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40602-obligation-of-plan-to-hold-off-on-benefit-commencement/</loc>
  <lastmod>2008-12-08T20:18:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40601-ppa-ancillaries/</loc>
  <lastmod>2008-12-10T18:10:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40600-critical-status/</loc>
  <lastmod>2008-12-15T22:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40599-real-estate-llc-roth-ira/</loc>
  <lastmod>2008-12-19T03:22:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40598-5500-for-non-erisa/</loc>
  <lastmod>2008-12-08T15:17:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40597-457f/</loc>
  <lastmod>2008-12-07T21:18:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40596-alternative-time-same-form-different-amount/</loc>
  <lastmod>2008-12-08T16:08:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40595-pbgc-plan-termination/</loc>
  <lastmod>2008-12-06T12:37:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40594-hsa-for-the-self-employeed/</loc>
  <lastmod>2008-12-07T01:00:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40593-dcfsa-qualifying-care/</loc>
  <lastmod>2008-12-07T05:23:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40592-news-proposed-reg-1409a-4-released/</loc>
  <lastmod>2008-12-05T21:34:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40591-hypothetical-rmd-question/</loc>
  <lastmod>2008-12-08T18:28:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40590-hsa-funds-for-spouse-medical-expenses/</loc>
  <lastmod>2008-12-11T02:53:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40589-benefits-discrimination-for-domestic-partners/</loc>
  <lastmod>2009-01-05T21:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40588-eligibility-of-500-hours-in-6-months/</loc>
  <lastmod>2008-12-05T20:08:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40587-adding-an-on-site-clinic-disease-mgt-welness-program-to-existing-plan/</loc>
  <lastmod>2008-12-11T18:38:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40586-money-purchase-plan-part-of-dbdc-combo/</loc>
  <lastmod>2008-12-05T17:06:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40585-termination-of-simple-ira/</loc>
  <lastmod>2021-12-16T15:43:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40584-real-estate-professional/</loc>
  <lastmod>2008-12-05T20:07:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40583-hardship-distribution-for-a-beneficiary/</loc>
  <lastmod>2008-12-05T17:37:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40582-does-the-pfea-amendment-to-415b2e-apply-to-govt-plans/</loc>
  <lastmod>2008-12-04T22:27:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40581-ofac-screening/</loc>
  <lastmod>2009-11-14T01:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40580-change-in-plan-sponsor-amended-and-restated-plan/</loc>
  <lastmod>2008-12-08T19:41:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40579-irs-phone-conference-on-403b-plans-1242008/</loc>
  <lastmod>2008-12-06T01:24:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40578-buy-back-restoration/</loc>
  <lastmod>2008-12-08T18:20:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40577-what-is-immediate-need/</loc>
  <lastmod>2008-12-04T21:24:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40576-412e-plan/</loc>
  <lastmod>2008-12-04T18:55:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40575-aftap-and-termination/</loc>
  <lastmod>2008-12-29T06:14:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40574-aftap-and-contributions/</loc>
  <lastmod>2008-12-10T20:19:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40573-3-outstanding-loans-and-policy-permits-a-max-of-2/</loc>
  <lastmod>2008-12-04T21:44:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40571-401k-for-passthrough-llc/</loc>
  <lastmod>2008-12-05T20:54:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40570-how-to-satisfy-rmd-on-worthless-ira/</loc>
  <lastmod>2009-03-17T01:18:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40569-plan-contribution/</loc>
  <lastmod>2008-12-04T22:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40568-reimbursement-for-errant-contribution/</loc>
  <lastmod>2008-12-04T03:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40567-reload-options-under-409a/</loc>
  <lastmod>2008-12-04T01:22:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40566-post-2005-plan-terminates-before-123108-amendment-deadline/</loc>
  <lastmod>2008-12-04T19:23:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40565-dependent-care-discrimination-rules/</loc>
  <lastmod>2008-12-04T22:17:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40564-402g-excess-distributed-b4-pye-when-loss-involved/</loc>
  <lastmod>2008-12-04T00:09:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40563-correction-procedure-for-improper-contributions/</loc>
  <lastmod>2008-12-05T22:56:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40562-benefit-application-prior-to-certified-critical/</loc>
  <lastmod>2008-12-08T04:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40561-3-safe-harbor-with-7-profit-sharing-contributuion/</loc>
  <lastmod>2008-12-03T22:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40560-cash-balance-funding-whipsaw/</loc>
  <lastmod>2008-12-05T20:42:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40559-solo-k-for-se-income/</loc>
  <lastmod>2008-12-09T22:05:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40558-vebas-in-mas/</loc>
  <lastmod>2009-01-05T21:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40557-separate-415c-limit-if-employer-sponsors-401a-and-403b/</loc>
  <lastmod>2008-12-04T15:50:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40556-de-minimus-on-corrective-contribution/</loc>
  <lastmod>2012-10-03T23:23:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40555-top-heavy/</loc>
  <lastmod>2008-12-03T23:15:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40554-esop-no-plan-amendment-since-1995/</loc>
  <lastmod>2008-12-03T19:05:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40553-top-heavy-clarification/</loc>
  <lastmod>2008-12-05T01:42:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40552-change-in-control/</loc>
  <lastmod>2008-12-03T23:13:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40551-deferral-limit/</loc>
  <lastmod>2009-01-14T17:44:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40550-can-a-sar-sep-be-invested-at-multiple-institutions/</loc>
  <lastmod>2008-12-03T17:33:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40549-egtrra-restatement-fee/</loc>
  <lastmod>2008-12-03T16:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40548-dependent-care-contributions/</loc>
  <lastmod>2008-12-03T23:52:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40547-any-word-on-an-extension/</loc>
  <lastmod>2008-12-03T18:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40546-plan-termination/</loc>
  <lastmod>2008-12-05T22:58:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40545-401k-along-with-pure-ps-plan/</loc>
  <lastmod>2008-12-03T18:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40544-different-shne-amounts-for-different-nhces/</loc>
  <lastmod>2008-12-03T12:09:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40543-rollover-401k-after-tax-amount-to-roth-ira/</loc>
  <lastmod>2008-12-04T08:30:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40542-effective-opportunity-problem/</loc>
  <lastmod>2008-12-05T20:02:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40541-matching-with-company-stock/</loc>
  <lastmod>2008-12-09T19:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40540-sh-match-calling-all-especially-tom-poje/</loc>
  <lastmod>2008-12-25T05:00:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40539-different-distribution-elections-for-each-year/</loc>
  <lastmod>2008-12-02T22:25:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40538-compensation-used-in-top-paid-group/</loc>
  <lastmod>2008-12-02T21:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40537-gasb-45-help-site-tool-for-small-public-employers/</loc>
  <lastmod>2008-12-02T19:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40536-are-hsas-protected-from-creditors/</loc>
  <lastmod>2009-01-06T00:57:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40535-put-option-pricing/</loc>
  <lastmod>2009-01-05T19:14:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40534-missed-1st-rmd-how-do-i-calculate-it-now/</loc>
  <lastmod>2009-01-15T16:48:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40533-qdia-notices-sent-to-whom/</loc>
  <lastmod>2009-12-01T17:35:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40532-first-time-rmd/</loc>
  <lastmod>2008-12-04T22:27:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40531-question-for-dataircitrix-users/</loc>
  <lastmod>2008-12-02T16:27:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40529-employer-eligibility-failure/</loc>
  <lastmod>2008-12-04T03:46:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40528-erpa-board/</loc>
  <lastmod>2008-12-02T14:55:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40527-457b-plans/</loc>
  <lastmod>2008-12-03T19:04:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40526-aftap-between-60-and-80/</loc>
  <lastmod>2008-12-02T16:32:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40525-summary-of-rule-changes-for-2009/</loc>
  <lastmod>2008-12-03T20:56:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40524-aftap-percentage-drops-below-80-before-terminee-is-paid-lump-sum/</loc>
  <lastmod>2008-12-01T21:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40523-aftap-letter/</loc>
  <lastmod>2008-12-04T21:07:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40522-hce-determination-for-new-business/</loc>
  <lastmod>2008-12-03T17:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40521-fees-to-plan/</loc>
  <lastmod>2008-12-02T19:30:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40520-benefit-restrictions-on-plan-termination/</loc>
  <lastmod>2008-12-01T22:18:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40519-multiple-employer-plan/</loc>
  <lastmod>2008-12-01T17:54:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40518-so-now-what/</loc>
  <lastmod>2008-12-01T23:37:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40517-qdro-with-company-that-has-been-sold-and-resold/</loc>
  <lastmod>2008-12-13T15:53:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40516-loan-in-default/</loc>
  <lastmod>2008-12-02T18:59:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40515-epcrs-planning-opportunity/</loc>
  <lastmod>2008-12-01T22:27:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40514-hsas-and-overage-dependents/</loc>
  <lastmod>2008-11-28T22:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40513-can-anyone-think-of-a-helpful-preliminary-description-of-the-amounts-involved-in-the-closing-agreement-program-also-the-relationship-between-the-max/</loc>
  <lastmod>2008-11-28T01:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40512-lack-of-documentation-what-code-references-or-other-official-literature-addresses-this-situation/</loc>
  <lastmod>2008-11-28T16:31:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40511-scp-to-correct-for-failure-to-obtain-spousal-consent/</loc>
  <lastmod>2008-11-27T20:11:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40510-late-quarterly-contribution-charge/</loc>
  <lastmod>2008-11-28T05:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40508-trustee-compensation/</loc>
  <lastmod>2008-11-28T17:01:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40507-annuity-distribution-from-dc-plans/</loc>
  <lastmod>2008-12-04T14:28:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40506-rescinding-plan-year-change/</loc>
  <lastmod>2008-11-26T22:43:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40505-415-limit/</loc>
  <lastmod>2008-11-28T17:38:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40504-qdro-amendment/</loc>
  <lastmod>2008-11-27T05:35:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40503-sole-prop-profit-sharing-plan/</loc>
  <lastmod>2008-11-26T20:23:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40502-coverage-testing-and-the-abt-when-employer-has-dc-and-db-plans/</loc>
  <lastmod>2008-11-26T16:49:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40501-hardship-taken-after-other-distibs-loans/</loc>
  <lastmod>2008-11-26T15:56:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40500-elimination-of-cash-option/</loc>
  <lastmod>2008-12-03T19:10:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40499-egtrra-effective-date/</loc>
  <lastmod>2008-11-26T18:23:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40498-roth-contributions-and-agi-problems/</loc>
  <lastmod>2009-03-14T17:55:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40497-restriction-on-payouts-under-ppa-vs-old-25-hces-rule/</loc>
  <lastmod>2008-11-26T18:44:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40496-auto-enroll-annual-notice/</loc>
  <lastmod>2008-11-26T00:23:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40495-esop-annual-participation/</loc>
  <lastmod>2009-01-05T19:19:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40494-valuing-optional-lump-sum-benefits-under-ppa/</loc>
  <lastmod>2008-12-05T19:42:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40493-simple-ira/</loc>
  <lastmod>2008-11-26T13:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40492-terminated-db-plan/</loc>
  <lastmod>2008-11-30T14:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40491-prototype-sep/</loc>
  <lastmod>2008-12-01T23:59:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40490-non-discrimination-testing/</loc>
  <lastmod>2008-12-01T17:11:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40489-actuary-and-tpa-need-to-sign-an-annuity-contract-agreement/</loc>
  <lastmod>2008-12-01T17:04:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40488-mppp-in-church/</loc>
  <lastmod>2008-11-25T20:06:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40487-section-125-fsa-self-administration/</loc>
  <lastmod>2008-12-01T20:39:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40486-maximum-deductible-contribution-ppa/</loc>
  <lastmod>2008-11-26T00:19:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40485-is-a-written-document-required-for-hra/</loc>
  <lastmod>2008-12-01T22:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40484-end-of-year-valuations/</loc>
  <lastmod>2008-11-25T20:36:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40483-overpayment-and-1099-coding-question/</loc>
  <lastmod>2008-12-04T16:43:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40482-401k-rollover-to-iras/</loc>
  <lastmod>2008-11-25T17:09:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40481-schedule-i/</loc>
  <lastmod>2008-11-25T18:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40480-electing-alternate-funding-target-pbgc/</loc>
  <lastmod>2008-11-26T17:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40479-revisiting-continuation-of-health-benefits-following-termination/</loc>
  <lastmod>2008-12-03T03:16:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40478-rule-of-parity/</loc>
  <lastmod>2008-12-10T15:18:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40477-post-termination-audit/</loc>
  <lastmod>2009-04-24T11:39:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40476-happy-thanksgiving/</loc>
  <lastmod>2008-12-05T19:01:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40475-prevailing-wagecross-tested-plan/</loc>
  <lastmod>2008-12-09T15:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40474-plan-assets/</loc>
  <lastmod>2008-11-25T04:47:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40473-fsa-distribution-administration-error/</loc>
  <lastmod>2008-11-25T01:46:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40472-allocation-of-assets-between-2-owners/</loc>
  <lastmod>2008-11-27T16:12:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40471-403b-tpa-is-pushing-for-company-to-switch-to-401k/</loc>
  <lastmod>2008-11-25T01:09:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40470-prior-salary-service-for-415-limit/</loc>
  <lastmod>2008-12-03T08:45:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40469-correcting-contribution-deposit-to-wrong-participants-account/</loc>
  <lastmod>2009-03-20T14:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40468-why-does-this-ex-employee-say-he-retired/</loc>
  <lastmod>2008-11-24T20:43:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40467-deducting-fees-from-401ks-related-to-financial-plans/</loc>
  <lastmod>2008-11-24T19:57:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40466-what-options-does-a-plan-sponsor-have-when-plan-is-underfunded/</loc>
  <lastmod>2008-11-25T00:23:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40465-determination-letter-govermental-plans/</loc>
  <lastmod>2009-03-16T18:45:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40464-other-insurance-with-hsa-coverage/</loc>
  <lastmod>2008-12-02T21:30:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40463-language-in-document/</loc>
  <lastmod>2008-12-10T22:46:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40462-adpacp-testing-our-economy-and-gap-earings-for-post-2007/</loc>
  <lastmod>2008-12-04T23:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40461-participating-employer-did-not-adopt-plan/</loc>
  <lastmod>2008-11-24T18:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40460-plan-terminations/</loc>
  <lastmod>2008-11-26T13:53:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40459-amortization-extensions/</loc>
  <lastmod>2008-11-24T15:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40458-takeover-plancodingcoverage/</loc>
  <lastmod>2008-11-24T14:58:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40457-asset-based-tpa-funds-return-to-plan-how/</loc>
  <lastmod>2008-11-24T21:00:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40456-omit/</loc>
  <lastmod>2008-11-24T13:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40455-401a4-testing-of-dbdc-combo/</loc>
  <lastmod>2008-11-25T14:05:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40454-ppa-quarterlies-and-fscob/</loc>
  <lastmod>2008-11-24T23:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40453-same-year-contribution-and-withdrawal-traditional-ira/</loc>
  <lastmod>2008-11-24T22:38:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40452-pbgc-plan-termination/</loc>
  <lastmod>2008-11-24T23:16:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40451-irc-415k4-error-can-this-be-corrected/</loc>
  <lastmod>2008-11-22T03:01:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40450-self-funded-short-term-disability/</loc>
  <lastmod>2008-11-22T01:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40449-designated-roth-contribuitons/</loc>
  <lastmod>2008-11-21T21:46:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40448-late-safe-harbor-notice/</loc>
  <lastmod>2008-11-26T18:01:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40447-life-insurance-in-db-plan/</loc>
  <lastmod>2008-11-24T23:26:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40446-still-a-non-erisa-plan/</loc>
  <lastmod>2008-11-22T18:34:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40445-distributions-upon-plan-termination/</loc>
  <lastmod>2008-11-21T22:14:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40444-employer-match-in-safe-harbor-401k/</loc>
  <lastmod>2008-12-03T17:57:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40443-fsa-eligible-employee/</loc>
  <lastmod>2008-11-21T18:35:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40442-frozen-db-th-benefits-stop/</loc>
  <lastmod>2008-11-24T23:44:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40441-dependent-fsa-maximum/</loc>
  <lastmod>2008-11-28T22:15:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40440-target-normal-cost/</loc>
  <lastmod>2008-11-21T03:01:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40439-pre-206g3-notice-fiduciary-responsibility/</loc>
  <lastmod>2008-11-21T14:22:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40438-silver-lining-to-a-market-crash/</loc>
  <lastmod>2008-12-05T19:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40437-money-purchase-contribution/</loc>
  <lastmod>2008-11-23T15:50:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40436-another-conversionrecharacterization-question/</loc>
  <lastmod>2009-01-29T22:54:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40435-pre-2005-contracts/</loc>
  <lastmod>2009-01-22T16:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40434-206g-notice-required/</loc>
  <lastmod>2008-11-21T03:06:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40433-sumbit-dro-to-the-court/</loc>
  <lastmod>2008-11-20T22:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40432-asppa-test-question/</loc>
  <lastmod>2008-11-24T18:10:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40431-compensation-and-the-abt/</loc>
  <lastmod>2008-11-21T12:20:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40429-excluding-older-employee/</loc>
  <lastmod>2008-12-12T00:07:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40428-qdia-notice/</loc>
  <lastmod>2008-11-20T19:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40427-fsa-reimbursement-question/</loc>
  <lastmod>2008-11-20T23:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40426-fas-87-vs-funding/</loc>
  <lastmod>2008-11-24T23:31:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40425-one-employer-two-plans-different-comp-periods/</loc>
  <lastmod>2008-11-20T19:07:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40424-pension-administration-computer-system/</loc>
  <lastmod>2008-11-20T18:41:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40423-non-erisa-church-plans/</loc>
  <lastmod>2008-11-20T15:41:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40422-fscob-quarterlies-aftaps/</loc>
  <lastmod>2008-11-21T21:56:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40421-tax-court-cases-upholding-the-importance-of-an-updated-plan-document/</loc>
  <lastmod>2008-11-20T15:53:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40420-lawsuits-class-action-or-otherwise-where-taxpayer-sues-third-party-administrator-who-did-not-maintain-an-updated-retirement-plan-if-so-how-have/</loc>
  <lastmod>2008-11-20T01:11:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40419-401k-elective-deferral-limits/</loc>
  <lastmod>2008-11-20T15:08:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40418-new-plan-for-2008-using-123107-to-123008-plan-year/</loc>
  <lastmod>2008-11-20T19:29:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40417-eligible-in-2-plans-defers-max-in-both/</loc>
  <lastmod>2008-11-21T14:56:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40416-mortality-tables-irs-notice-2008-85/</loc>
  <lastmod>2008-11-19T21:12:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40415-model-investment-management-agreement-checklist/</loc>
  <lastmod>2008-11-19T19:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40414-model-investment-management-agreement-checklist/</loc>
  <lastmod>2008-11-19T19:30:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40413-how-many-companies-dropped-their-safe-harbor-plan-this-year/</loc>
  <lastmod>2008-11-19T16:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40412-working-within-the-system-to-eliminate-lump-sums/</loc>
  <lastmod>2008-11-20T15:31:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40411-roth-loan-deemed-distributed-penalty-tax/</loc>
  <lastmod>2008-11-19T15:50:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40410-tax-exempt-457b-excess-contributions/</loc>
  <lastmod>2008-11-19T15:06:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40409-401k-plan-document/</loc>
  <lastmod>2009-02-18T04:09:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40408-maximum-deduction-and-calculation-of-funding-target/</loc>
  <lastmod>2008-11-19T20:14:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40407-takeover-plan-issue/</loc>
  <lastmod>2008-11-19T14:05:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40406-drops/</loc>
  <lastmod>2008-11-19T16:03:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40405-confirming-if-quarterlies-would-be-required/</loc>
  <lastmod>2008-11-19T14:21:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40404-pro-rate-under-ppa-through-termination-date/</loc>
  <lastmod>2008-11-21T22:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40403-changing-the-name-of-the-plan-what-do-i-do/</loc>
  <lastmod>2008-11-20T04:07:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40402-which-one-is-cleaner-or-both/</loc>
  <lastmod>2008-11-20T16:52:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40401-ratio-percentage-determination/</loc>
  <lastmod>2008-11-20T07:09:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40400-automatic-plan-freeze/</loc>
  <lastmod>2008-11-18T22:24:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40399-457f-db-serp-excess-plan/</loc>
  <lastmod>2009-02-09T17:49:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40398-employee-contributions-in-db-plan-immediate-annuity-erd/</loc>
  <lastmod>2008-12-03T19:53:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40397-assets-of-qualified-plan/</loc>
  <lastmod>2008-11-18T17:29:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40396-late-deposit-of-non-elective-contribution/</loc>
  <lastmod>2008-11-19T20:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40395-prior-opinion-letter-cannot-be-produced/</loc>
  <lastmod>2008-11-20T14:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40394-plan-conversion-stable-value-fund-locked/</loc>
  <lastmod>2008-11-18T20:09:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40393-unofficial-estimates-of-db-benefits/</loc>
  <lastmod>2008-11-18T22:29:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40392-corrective-distribution/</loc>
  <lastmod>2008-11-18T14:41:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40391-taking-stock-of-the-last-year/</loc>
  <lastmod>2008-11-17T19:20:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40390-use-of-409a-transition-relief-to-terminate-serp-this-year-and-pay-next-year/</loc>
  <lastmod>2008-11-18T22:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40389-over-age-dependent-cobra/</loc>
  <lastmod>2008-11-18T14:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40387-403b-and-safe-harbor/</loc>
  <lastmod>2008-11-22T20:08:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40384-foreign-bond-funds-in-roth-ira/</loc>
  <lastmod>2008-11-18T18:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40383-attorney-fees/</loc>
  <lastmod>2008-11-16T01:42:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40382-seeking-referral/</loc>
  <lastmod>2008-11-14T23:53:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40381-irs-user-fee-funding-waiver/</loc>
  <lastmod>2010-03-05T21:31:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40380-do-the-top-heavy-rules-apply-to-a-non-electing-church-plan/</loc>
  <lastmod>2008-11-14T23:43:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40379-calculating-total-participants/</loc>
  <lastmod>2008-11-24T15:53:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40378-acquisition-and-aggregation/</loc>
  <lastmod>2008-11-14T18:40:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40377-terminationacceleration/</loc>
  <lastmod>2009-02-27T20:31:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40376-409a/</loc>
  <lastmod>2008-11-18T19:53:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40374-403b-plans-and-ecprs/</loc>
  <lastmod>2008-11-14T22:41:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40373-what-would-you-do/</loc>
  <lastmod>2008-11-14T13:55:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40372-solo-401k-forms-5500-5500-ez/</loc>
  <lastmod>2008-11-17T18:15:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40370-money-market-and-recordkeepers/</loc>
  <lastmod>2008-11-13T23:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40369-electing-full-yield-curve/</loc>
  <lastmod>2008-11-17T14:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40368-one-to-one-correction-method/</loc>
  <lastmod>2008-11-13T22:42:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40367-small-nfp-403b-versus-401k/</loc>
  <lastmod>2008-11-14T00:06:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40366-annual-additions/</loc>
  <lastmod>2008-11-15T11:34:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40365-what-language-must-be-in-a-plan-document/</loc>
  <lastmod>2008-11-14T13:06:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40364-summary-annual-report-sar/</loc>
  <lastmod>2008-11-13T19:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40363-cash-balance-plan/</loc>
  <lastmod>2008-11-14T04:10:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40362-can-a-money-purchase-church-plan-have-a-match-contribution-formula/</loc>
  <lastmod>2008-11-14T20:10:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40361-amend-then-restate/</loc>
  <lastmod>2008-11-14T04:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40360-volume-submitter-plans/</loc>
  <lastmod>2008-11-22T00:18:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40359-protection-of-plan-assets/</loc>
  <lastmod>2008-11-15T00:01:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40358-ppa-relief/</loc>
  <lastmod>2008-11-13T16:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40357-safe-harbor-to-qaca/</loc>
  <lastmod>2008-11-19T13:28:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40356-daily-val-tpa-provider-liability-disclaimer/</loc>
  <lastmod>2008-11-14T12:40:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40355-maybe-sh-notice/</loc>
  <lastmod>2008-11-13T17:16:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40354-why-would-i-be-forced-to-a-single-vendor/</loc>
  <lastmod>2008-11-13T20:02:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40353-hce-using-top-paid-group/</loc>
  <lastmod>2008-11-13T00:10:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40352-401k-or-403b-for-small-but-growing-nfp/</loc>
  <lastmod>2008-11-25T17:38:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40351-llc-adopts-a-401k-plan/</loc>
  <lastmod>2008-11-13T21:51:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40350-in-service-distributions/</loc>
  <lastmod>2008-11-12T21:59:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40349-timely-amendments/</loc>
  <lastmod>2008-11-13T20:06:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40348-proposed-regulations-under-430/</loc>
  <lastmod>2008-11-12T19:46:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40347-distribution-rollover-error-correction/</loc>
  <lastmod>2008-11-13T14:48:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40345-is-there-a-controlled-group-another-tough-question/</loc>
  <lastmod>2008-11-13T00:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40343-how-do-you-pronounce-qdro/</loc>
  <lastmod>2008-11-17T19:28:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40342-family-hdhp-coverage/</loc>
  <lastmod>2008-12-11T20:46:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40341-annual-loan-payment-from-annual-contribution/</loc>
  <lastmod>2009-01-05T19:25:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40340-2008-conversion-timing-recharacterization-strategy/</loc>
  <lastmod>2008-11-13T17:21:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40339-maximum-funding-collectively-bargained-and-non-collectively-bargained-plans/</loc>
  <lastmod>2008-11-12T16:16:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40338-overpaid-premium-reimbursement-account/</loc>
  <lastmod>2008-12-01T22:38:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40337-present-value-calculations-under-ppa/</loc>
  <lastmod>2008-11-11T23:00:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40336-rmd-before-rollover-in-year-before-rbd/</loc>
  <lastmod>2009-01-06T22:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40335-maximum-benefit-of-owner-2-companies/</loc>
  <lastmod>2008-11-11T20:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40334-missed-eligible-401k-participant-help/</loc>
  <lastmod>2008-11-11T18:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40333-can-i-pay-for-rx-with-hsa/</loc>
  <lastmod>2008-11-12T21:45:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40332-issues-associated-with-cut-backs-due-to-change-in-hce-determination/</loc>
  <lastmod>2008-11-12T23:02:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40331-multiple-employer-plan-controlled-group/</loc>
  <lastmod>2008-11-12T23:27:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40330-controlled-group-question/</loc>
  <lastmod>2008-11-12T22:51:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40329-required-minimum-distributions/</loc>
  <lastmod>2008-11-16T20:03:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40328-health-and-welfare-fund-question/</loc>
  <lastmod>2008-11-11T00:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40327-termination-of-old-keogh-followed-by-adoption-of-new/</loc>
  <lastmod>2008-11-11T10:52:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40326-post-nrd-in-the-ppa-world/</loc>
  <lastmod>2008-11-13T14:48:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40325-hsa-user-guide/</loc>
  <lastmod>2008-11-28T22:21:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40324-402g-failure/</loc>
  <lastmod>2008-11-12T14:28:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40323-withdrawal-procedure/</loc>
  <lastmod>2008-11-11T22:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40322-catch-up-contributions-and-negative-compensation/</loc>
  <lastmod>2008-11-10T19:32:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40321-correcting-for-universal-availability/</loc>
  <lastmod>2008-11-10T18:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40320-maximum-hypothetic-balance-in-cash-balance-plan/</loc>
  <lastmod>2008-11-13T23:02:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40319-plan-amendment-for-name-change-of-plan-sponsor/</loc>
  <lastmod>2008-11-10T20:51:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40318-irc-436-frozen-plan/</loc>
  <lastmod>2008-11-10T19:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/40317-lump-sum-in-top-heavy-cash-balance-plan/</loc>
  <lastmod>2008-12-19T22:02:45+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
