<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/38060-reporting-direct-rollovers-conversions-from-qps-etc-to-roth-iras-in-2008/</loc>
  <lastmod>2008-03-08T18:43:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38059-cash-balance-funding/</loc>
  <lastmod>2008-03-12T23:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38058-replacement-plan/</loc>
  <lastmod>2008-03-08T01:19:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38057-form-5500/</loc>
  <lastmod>2008-04-04T16:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38056-fsa-rollover-to-401k-plan/</loc>
  <lastmod>2008-03-12T02:23:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38055-distribution-fee-charged-to-participant/</loc>
  <lastmod>2008-03-10T16:23:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38054-compensation-for-5500-but-not-taxable-comp/</loc>
  <lastmod>2008-03-12T17:49:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38053-is-this-an-erisa-top-hat-plan-or-a-bonus-arrangement/</loc>
  <lastmod>2008-03-09T00:44:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38052-newbie-to-board-question-re-roth-conversion/</loc>
  <lastmod>2008-03-08T18:56:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38051-plan-termination-20072008-payout/</loc>
  <lastmod>2008-03-07T00:00:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38050-safe-harbor-contributions-excludable-participants/</loc>
  <lastmod>2008-03-27T01:30:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38049-adp-refunds-for-fiscal-year-plans/</loc>
  <lastmod>2008-03-07T12:21:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38048-removal-of-trustee-board-resoltion/</loc>
  <lastmod>2008-03-07T00:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38047-cafeteria-plans/</loc>
  <lastmod>2008-03-07T02:16:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38046-when-does-this-become-a-prohibited-transaction/</loc>
  <lastmod>2008-03-06T22:32:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38045-combined-cross-tested-plan/</loc>
  <lastmod>2008-03-26T22:38:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38044-last-day-rule/</loc>
  <lastmod>2008-03-07T15:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38043-irs-warns-taxpayers-about-certain-trust-arrangements-sold-as-welfare-benefit-funds/</loc>
  <lastmod>2008-06-05T00:04:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38042-question-about-the-immediate-entry-if-hired-by-date-feature/</loc>
  <lastmod>2008-03-06T16:49:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38041-final-403b-regulations/</loc>
  <lastmod>2008-03-07T20:28:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38040-did-peo-miss-the-window/</loc>
  <lastmod>2008-03-08T19:41:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38039-withdrawals-from-roth-ira-or-traditional/</loc>
  <lastmod>2008-03-12T15:56:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38038-excluded-employee-makes-salary-deferrals/</loc>
  <lastmod>2008-03-09T17:56:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38037-reporting-rollovers-from-qual-plans-to-roth-iras/</loc>
  <lastmod>2008-03-06T19:47:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38036-adpacp-aggregation/</loc>
  <lastmod>2008-03-14T21:16:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38035-409p-failure/</loc>
  <lastmod>2008-03-11T16:15:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38034-top-heavy-plan/</loc>
  <lastmod>2008-03-05T23:32:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38033-2-db-plans-for-2-companies/</loc>
  <lastmod>2008-03-07T11:47:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38032-qdro-for-tax-relief/</loc>
  <lastmod>2008-03-07T14:44:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38031-top-heavy-defined-contribution-plan/</loc>
  <lastmod>2008-03-11T15:00:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38030-distribution-fees-charged-to-hce-for-adp-refund/</loc>
  <lastmod>2008-03-05T21:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38029-top-heavy-defined-contribution-plan/</loc>
  <lastmod>2008-03-06T17:16:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38028-gap-period-income/</loc>
  <lastmod>2008-03-17T06:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38027-filing-for-a-2007-2008-db-plan-funding-waiver/</loc>
  <lastmod>2008-03-05T17:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38025-corrected-filing-for-a-terminated-plan/</loc>
  <lastmod>2008-03-10T19:55:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38024-controlled-group-testing/</loc>
  <lastmod>2008-04-10T20:29:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38023-are-you-prepared-for-the-coming-25-60-insurance-premium-increases/</loc>
  <lastmod>2008-03-10T20:55:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38022-sep-beneficiaries/</loc>
  <lastmod>2008-03-06T14:05:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38021-switching-from-simple-401k-to-regular-401k/</loc>
  <lastmod>2008-03-17T21:37:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38020-cash-balance-plans-normal-retirement-age/</loc>
  <lastmod>2008-03-13T18:21:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38019-2008-form-5500/</loc>
  <lastmod>2008-03-04T19:30:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38018-contingent-interests-in-qdro/</loc>
  <lastmod>2008-03-06T02:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38017-safe-harbor-3-nonelective-with-additional-match/</loc>
  <lastmod>2008-03-05T12:19:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38016-failing-avg-benefits-test-return-401k/</loc>
  <lastmod>2008-04-01T20:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38015-insurance-death-benefit/</loc>
  <lastmod>2008-03-04T12:54:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38014-rollover-pymt-independent-from-series-of-substantially-equal-periodic-pymts/</loc>
  <lastmod>2008-03-10T16:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38013-form-5500-participant-report-line-7b-or-7c/</loc>
  <lastmod>2008-03-04T13:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38012-roll-out-pay-tax-roll-back-in/</loc>
  <lastmod>2008-03-05T12:41:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38011-two-403b-plans/</loc>
  <lastmod>2008-03-03T19:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38010-ppa-questions/</loc>
  <lastmod>2008-03-06T17:29:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38009-can-i-withdraw-from-an-ira-this-year-and-add-it-back-last-year/</loc>
  <lastmod>2008-03-03T19:20:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38008-new-idp/</loc>
  <lastmod>2008-03-06T17:35:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38007-summary-annual-report/</loc>
  <lastmod>2008-03-03T21:58:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38006-catchup-reclass/</loc>
  <lastmod>2008-03-04T15:28:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38005-where-to-go/</loc>
  <lastmod>2008-03-05T19:02:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38004-benefit-restrictionsunion-plan/</loc>
  <lastmod>2008-09-18T15:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38003-help-for-a-newbie/</loc>
  <lastmod>2008-03-05T17:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38002-irs-audit-of-messy-plan/</loc>
  <lastmod>2008-03-03T18:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38001-recharacterize-very-old-roth-ira/</loc>
  <lastmod>2008-03-05T07:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/38000-safe-harbor-contributions-not-made/</loc>
  <lastmod>2008-03-03T16:19:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37999-reallocation-of-forfeitures-in-qaca-auto-enroll-plan/</loc>
  <lastmod>2008-03-03T22:46:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37998-automatic-escalation/</loc>
  <lastmod>2008-03-05T05:36:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37997-401k-roth-refund-taxable-portion-100/</loc>
  <lastmod>2008-03-11T16:44:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37996-timing-of-sep-contributions/</loc>
  <lastmod>2008-04-18T14:49:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37995-gap-period-loss/</loc>
  <lastmod>2008-03-01T19:13:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37994-401k-plan/</loc>
  <lastmod>2008-02-29T23:00:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37993-methods-of-avoiding-436-restrictions/</loc>
  <lastmod>2008-02-29T14:36:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37992-timing-of-participant-notice/</loc>
  <lastmod>2008-02-29T13:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37991-participant-notice-when-benefits-restricted/</loc>
  <lastmod>2008-02-29T13:22:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37990-first-time-filer-questions/</loc>
  <lastmod>2008-07-25T14:11:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37989-abandoned-1-personsole-proprietor-plan/</loc>
  <lastmod>2008-03-03T18:40:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37988-permissive-aggregation-of-beginning-of-year-valuation-date-db-plan-with-401k-plan/</loc>
  <lastmod>2008-02-29T23:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37987-effective-date-as-010105/</loc>
  <lastmod>2008-02-29T21:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37986-no-withholding-on-distribution-in-stock-and-cash/</loc>
  <lastmod>2008-03-04T21:57:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37985-hybrid-plan-floor-offset-vesting-under-ppa2006/</loc>
  <lastmod>2008-02-28T22:06:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37984-rehire-of-former-employee/</loc>
  <lastmod>2008-03-04T17:41:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37983-403b-irs-filing-requirements/</loc>
  <lastmod>2008-02-28T18:29:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37982-401k-loan/</loc>
  <lastmod>2008-02-28T17:23:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37981-plan-fees-paid-by-employerplan-sponsor/</loc>
  <lastmod>2008-02-28T16:18:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37980-fidelity-bond-for-non-qualifying-assets/</loc>
  <lastmod>2008-02-28T17:11:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37979-form-5500-ssa/</loc>
  <lastmod>2008-02-28T18:54:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37978-shifting-no-match-in-prior-year/</loc>
  <lastmod>2008-03-03T16:10:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37977-fsa-following-sale/</loc>
  <lastmod>2008-02-28T16:23:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37976-cross-tested-cash-balance-assumptions/</loc>
  <lastmod>2008-02-28T18:53:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37975-true-up-for-short-plan-year/</loc>
  <lastmod>2008-02-27T21:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37974-cafeteria-plan-and-nondiscrimination-testing/</loc>
  <lastmod>2008-02-27T21:41:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37973-sh-match-calling-tom-poje/</loc>
  <lastmod>2008-03-09T23:35:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37972-is-it-possible-to-fund-maximum-benefit-in-dbdc-combo/</loc>
  <lastmod>2008-02-27T22:11:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37971-404-limit-under-ppa/</loc>
  <lastmod>2008-02-29T22:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37970-k-1-self-employment-earnings/</loc>
  <lastmod>2008-02-28T21:35:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37969-same-desk-rule/</loc>
  <lastmod>2008-02-28T13:08:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37968-accurate-market-value-of-assets/</loc>
  <lastmod>2008-02-27T15:26:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37967-pension-plan-for-self-employed/</loc>
  <lastmod>2008-02-27T23:40:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37966-schedule-t-when-there-are-no-employees/</loc>
  <lastmod>2008-02-27T01:02:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37965-safe-harbor-discontinuation/</loc>
  <lastmod>2008-02-27T19:44:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37964-cross-tested-plans/</loc>
  <lastmod>2008-02-26T21:25:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37963-partners-and-adpacp-testing/</loc>
  <lastmod>2008-02-27T12:16:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37962-alternate-payee-form-of-payment-revisited/</loc>
  <lastmod>2008-06-19T12:43:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37961-moving-expense-reimbursement-subject-to-409a/</loc>
  <lastmod>2008-03-06T02:22:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37960-415-amounts-calculated-incorrectly/</loc>
  <lastmod>2008-02-26T18:39:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37959-title-i-plan/</loc>
  <lastmod>2008-02-26T18:51:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37958-existing-sep-ira-to-new-sep-ira/</loc>
  <lastmod>2008-03-17T17:37:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37957-can-a-prepaid-psp-cont-be-deducted-when-deposited/</loc>
  <lastmod>2008-02-26T23:18:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37956-past-service/</loc>
  <lastmod>2008-02-27T19:09:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37955-cash-balance-vesting/</loc>
  <lastmod>2008-02-26T17:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37954-pbgc-waiver-of-underpayment-penalty/</loc>
  <lastmod>2008-02-26T16:48:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37953-do-i-need-an-smm/</loc>
  <lastmod>2008-02-26T15:31:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37952-does-a-one-participant-defined-benefit-plan-need-a-summary-plan-description/</loc>
  <lastmod>2008-02-27T19:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37951-excess-contributions-to-sep/</loc>
  <lastmod>2008-11-05T00:11:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37950-new-412i-class-action/</loc>
  <lastmod>2008-02-25T19:11:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37949-nqdc-education/</loc>
  <lastmod>2008-03-09T00:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37948-simple-ira-and-another-plan/</loc>
  <lastmod>2008-03-17T16:31:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37947-opm/</loc>
  <lastmod>2010-09-08T16:25:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37946-employer-holding-on-to-my-401k/</loc>
  <lastmod>2008-06-24T19:54:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37945-ps-cont-allocation-signed-document-and-unsigned-restatement/</loc>
  <lastmod>2008-02-25T14:34:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37944-vendor-refund-of-cafeteria-plan-money/</loc>
  <lastmod>2008-03-06T15:11:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37943-magi-affected-by-401k457/</loc>
  <lastmod>2008-02-27T16:43:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37942-excess-roth-ira-contribution/</loc>
  <lastmod>2008-04-16T07:05:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37941-new-412i-class-action/</loc>
  <lastmod>2008-02-23T01:12:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37940-voting-shares-in-the-suspense-account/</loc>
  <lastmod>2008-02-27T14:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37939-enhanced-benefits-at-termination/</loc>
  <lastmod>2008-02-22T19:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37938-part-time-work-reducing-accrued-benefit/</loc>
  <lastmod>2008-02-26T17:33:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37937-irs-audit-triggers/</loc>
  <lastmod>2008-02-22T16:14:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37936-defined-benefit-church-plan/</loc>
  <lastmod>2008-05-27T19:48:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37935-er-taking-fsa-reimbursment-to-pay-off-employee-loan/</loc>
  <lastmod>2008-02-22T16:38:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37934-multiple-er-question/</loc>
  <lastmod>2008-02-25T02:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37933-aggregation-of-sh-401k-plan-and-non-sh-401k-plan/</loc>
  <lastmod>2008-02-22T19:33:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37932-retrocative-plan-amendments/</loc>
  <lastmod>2008-02-22T15:27:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37931-distribution-to-participant-who-died/</loc>
  <lastmod>2008-02-22T18:38:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37930-safe-harbor-401k-and-db-plan/</loc>
  <lastmod>2008-02-23T16:53:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37929-liability-insurance/</loc>
  <lastmod>2008-02-22T05:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37928-forced-distributions-for-those-that-do-not-respond/</loc>
  <lastmod>2008-03-04T19:53:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37927-master-trust-in-relius/</loc>
  <lastmod>2008-02-22T11:27:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37926-preparation-of-form-5500/</loc>
  <lastmod>2008-02-23T20:20:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37925-is-a-401k-the-same-kind-of-plan-as-an-esop/</loc>
  <lastmod>2008-02-26T17:47:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37924-impact-of-436-restrictions-on-berf-testing/</loc>
  <lastmod>2008-02-26T21:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37923-harship-suspension-and-testing-compensation/</loc>
  <lastmod>2008-02-21T21:00:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37922-aftap-eoy-val-relief/</loc>
  <lastmod>2008-02-25T18:14:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37921-schedule-b-credit-balances-are-projections-typical/</loc>
  <lastmod>2008-02-21T21:03:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37920-multiemployer-401k-plan-jointly-trusteed/</loc>
  <lastmod>2009-02-27T22:34:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37919-correction-method-ps-contribs-did-not-use-permitted-disparity/</loc>
  <lastmod>2008-02-25T17:37:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37918-hsa-changes/</loc>
  <lastmod>2008-02-25T13:59:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37917-multiple-death-beneficiaries/</loc>
  <lastmod>2008-02-22T00:33:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37916-retroactive-amendment/</loc>
  <lastmod>2008-02-26T16:03:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37915-pbgc-schedule-mp/</loc>
  <lastmod>2008-02-21T00:37:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37914-common-ownership/</loc>
  <lastmod>2008-02-25T19:29:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37913-federal-withholding-how-to-correct/</loc>
  <lastmod>2008-02-22T19:01:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37912-in-larue-supreme-court-upholds-participants-damages-claim/</loc>
  <lastmod>2008-03-01T15:43:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37910-excess-assets-upon-termination/</loc>
  <lastmod>2008-02-20T21:42:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37909-normal-retirement-age/</loc>
  <lastmod>2008-02-20T18:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37908-cash-balance-conversion-correction/</loc>
  <lastmod>2008-02-20T17:18:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37907-veba-versus-irc-section-115-trust-for-municipality/</loc>
  <lastmod>2008-12-24T21:48:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37906-fas-158-second-year-reconciliation/</loc>
  <lastmod>2008-02-27T20:36:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37905-what-is-invoved-in-administering-nonqualified-deferred-comp/</loc>
  <lastmod>2008-02-20T02:14:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37904-travel-accident-policies/</loc>
  <lastmod>2008-02-19T20:43:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37902-british-national-health-service/</loc>
  <lastmod>2008-02-22T18:51:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37901-qdro-for-1996-divorce-action/</loc>
  <lastmod>2008-02-20T16:10:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37900-benefit-surveys-massachusetts-insurance-companies/</loc>
  <lastmod>2008-02-19T18:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37899-fas-157/</loc>
  <lastmod>2008-02-20T15:36:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37898-pbgc-schedule-mp/</loc>
  <lastmod>2008-02-25T20:47:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37897-participant-statements/</loc>
  <lastmod>2008-02-19T17:36:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37896-qdro-accrued-benefit/</loc>
  <lastmod>2008-02-19T17:04:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37895-partial-plan-termination/</loc>
  <lastmod>2008-02-18T19:14:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37894-does-aftap-matter/</loc>
  <lastmod>2008-03-07T21:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37893-what-happens-on-10109/</loc>
  <lastmod>2008-02-20T16:10:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37892-copy-of-2007-1099-r-instructions/</loc>
  <lastmod>2008-02-19T19:42:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37891-adp-refund-without-1099-r/</loc>
  <lastmod>2008-02-19T14:28:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37890-cash-balance-plan-retirement-age/</loc>
  <lastmod>2008-02-18T22:27:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37889-more-aftap/</loc>
  <lastmod>2008-02-19T06:36:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37888-failing-test-what-do-you-think-of-this/</loc>
  <lastmod>2008-03-27T22:27:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37886-hce-in-mep/</loc>
  <lastmod>2008-02-17T23:16:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37884-one-plan-rule/</loc>
  <lastmod>2008-02-15T23:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37883-final-415-regs-post-severance-comp/</loc>
  <lastmod>2008-02-18T22:35:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37882-er-match-with-last-day-feature/</loc>
  <lastmod>2008-02-15T20:23:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37881-insurance-in-a-defined-benefit-plan/</loc>
  <lastmod>2008-02-15T19:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37880-always-get-ein-for-plan/</loc>
  <lastmod>2008-02-15T17:55:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37879-can-i-set-up-a-plan-now-and-make-a-2007-contribution/</loc>
  <lastmod>2008-02-15T19:18:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37878-employer-wont-contribute-pre-tax-from-bonus/</loc>
  <lastmod>2008-02-15T20:14:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37877-ppa-regarding-investment-diversification/</loc>
  <lastmod>2008-02-15T15:44:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37876-prsa-non-compliance/</loc>
  <lastmod>2008-02-15T04:47:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37875-new-plan-2007-aftap/</loc>
  <lastmod>2008-02-15T23:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37874-deferrals-not-withheld/</loc>
  <lastmod>2008-02-18T18:05:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37873-terminating-pop-plan-mid-year/</loc>
  <lastmod>2008-02-15T06:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37872-aftap-and-plan-amendments-effective-1107/</loc>
  <lastmod>2008-02-15T01:22:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37871-plan-dependent-vs-tax-law-dependent/</loc>
  <lastmod>2008-02-14T20:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37870-rollover-roth-401k-to-roth-ira-before-5-yrs/</loc>
  <lastmod>2008-02-14T12:34:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37869-412i-converted-to-traditional-db/</loc>
  <lastmod>2008-02-14T15:42:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37868-general-tested-dbdc/</loc>
  <lastmod>2008-02-15T16:48:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37867-brother-sister-businesses-under-common-control/</loc>
  <lastmod>2008-02-13T22:20:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37866-taxation-of-457b-nongovernmental-plan/</loc>
  <lastmod>2008-02-14T21:31:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37865-pro-forma-notices/</loc>
  <lastmod>2008-02-13T22:30:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37864-timeframe-for-employer-obligation-to-create-fsa-account/</loc>
  <lastmod>2008-02-13T21:57:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37863-401k-safe-harbor-compensation-definition/</loc>
  <lastmod>2008-02-13T22:09:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37862-loan-correction/</loc>
  <lastmod>2008-02-14T20:07:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37861-280g/</loc>
  <lastmod>2008-02-19T16:12:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37860-online-ein-letter-requiring-irs-form-945/</loc>
  <lastmod>2008-02-13T18:52:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37859-controlled-group-rules-for-hospital-and-its-subsidiary/</loc>
  <lastmod>2008-02-20T23:00:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37858-withholding-on-a-hardship-withdrawal/</loc>
  <lastmod>2008-02-15T05:11:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37857-transfer-contribution-from-cafeteria-plan/</loc>
  <lastmod>2008-02-13T14:48:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37856-solo-401k-add-wife-in-family-business/</loc>
  <lastmod>2008-02-13T18:48:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37855-tmj-benefits/</loc>
  <lastmod>2008-02-14T19:00:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37854-gain-of-dependent-status/</loc>
  <lastmod>2008-02-23T07:37:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37853-is-there-an-option-to-use-pre-ppa-06-417e-rates/</loc>
  <lastmod>2008-02-13T20:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37852-ebia-service/</loc>
  <lastmod>2008-02-13T14:50:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37851-rp-2000-40-valid-or-obsolete/</loc>
  <lastmod>2008-02-14T20:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37850-ppa-regarding-investment-diversification/</loc>
  <lastmod>2008-02-19T16:37:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37849-mandatory-match-for-catch-up-contribs/</loc>
  <lastmod>2008-02-12T20:24:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37848-safe-harbor-hardship-distribution-and-409a/</loc>
  <lastmod>2018-04-04T19:11:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37847-hce-determination-after-spinoff/</loc>
  <lastmod>2008-02-14T12:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37846-non-custodial-tpas/</loc>
  <lastmod>2008-02-19T18:07:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37845-aftap-and-new-plan/</loc>
  <lastmod>2008-02-12T22:22:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37844-amending-mpp-for-increased-contribution-after-close-of-py/</loc>
  <lastmod>2008-02-12T20:41:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37843-rollovers-to-roth-iras-under-ppa-2006/</loc>
  <lastmod>2008-03-07T16:38:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37842-room-under-epcrs-for-hardship-withdrawal-from-mppp/</loc>
  <lastmod>2008-02-12T18:52:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37841-roth-contributions-and-failed-adp-test/</loc>
  <lastmod>2008-02-12T17:06:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37840-5310-notice-to-interested-parties-missing-participants/</loc>
  <lastmod>2008-02-11T22:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37839-transportaion-plans-and-testing/</loc>
  <lastmod>2008-02-12T16:19:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37838-aftap-and-eoy-val/</loc>
  <lastmod>2008-02-14T03:00:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37837-ira-distributation-table-over-705/</loc>
  <lastmod>2008-02-16T13:43:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37836-rollovers-by-non-spouse-beneficiaries/</loc>
  <lastmod>2008-03-25T23:34:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37835-failed-compensation-ratio-test/</loc>
  <lastmod>2008-05-08T14:01:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37834-minimum-under-417e-in-2008/</loc>
  <lastmod>2009-01-14T20:36:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37833-surgical-ctrs-exempted-from-asg-definition/</loc>
  <lastmod>2008-02-15T05:08:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37832-unit-credit-funding-for-a-frozen-plan/</loc>
  <lastmod>2008-02-12T13:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37831-aftap/</loc>
  <lastmod>2008-02-14T13:29:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37830-blue-cross-blue-shield-deductible-carryover-with-hsa-allowed/</loc>
  <lastmod>2008-02-11T16:05:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37829-gateway-amendment/</loc>
  <lastmod>2008-02-20T14:46:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37827-partner/</loc>
  <lastmod>2008-02-16T04:14:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37826-reporting-of-roth-and-pretax-deferral/</loc>
  <lastmod>2008-02-09T00:35:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37824-projection-of-rp2000-mortality/</loc>
  <lastmod>2008-02-09T02:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37823-cant-get-all-info-needed-for-audit/</loc>
  <lastmod>2008-02-11T23:08:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37822-post-annuity-start-date-qdro-california-judge/</loc>
  <lastmod>2008-02-10T23:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37821-endorsement-split-dollar-life-insurance/</loc>
  <lastmod>2008-02-07T21:13:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37820-cb-conversion-transition-benefit/</loc>
  <lastmod>2008-02-16T20:00:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37819-coda/</loc>
  <lastmod>2008-02-07T20:22:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37818-415-dollar-limit-under-new-regs/</loc>
  <lastmod>2008-02-07T20:23:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37817-terminating-safe-harbor-plan-with-employer-contributions/</loc>
  <lastmod>2008-02-08T17:37:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37816-irs-deleting-trust-eins/</loc>
  <lastmod>2008-02-08T14:50:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37815-409a-distribution/</loc>
  <lastmod>2008-02-08T18:13:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37814-health-plans-fixed-dollar-subsidy/</loc>
  <lastmod>2008-03-20T05:57:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37813-qdro-mistakenly-accepted/</loc>
  <lastmod>2008-02-10T04:20:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37812-dc-1-exam-for-qka-designation/</loc>
  <lastmod>2008-02-07T14:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37811-when-is-%E2%80%9Csufficiency%E2%80%9D-contribution-deductible-for-terminating-db-plan/</loc>
  <lastmod>2012-08-02T15:28:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37810-average-benefits-test-cross-testing/</loc>
  <lastmod>2008-02-07T15:42:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37809-former-key-due-to-egtrra-changes/</loc>
  <lastmod>2008-02-07T14:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37808-ppa-lump-sum-calculator/</loc>
  <lastmod>2008-03-12T19:39:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37807-non-erisa-403b-plans/</loc>
  <lastmod>2008-02-07T02:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37806-made-pursuant-to-a-state-domestic-relations-law/</loc>
  <lastmod>2008-07-16T17:53:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37805-qnec-question/</loc>
  <lastmod>2008-02-07T21:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37804-assignement-of-benefit-in-a-dbp/</loc>
  <lastmod>2008-02-15T19:00:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37803-settlement-options/</loc>
  <lastmod>2008-02-26T17:18:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37802-204h-notice/</loc>
  <lastmod>2008-02-06T23:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37801-automatic-rollover-nonamender/</loc>
  <lastmod>2008-02-06T22:45:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37800-safe-harbor-nonelective-with-additional-employer-profit-sharing/</loc>
  <lastmod>2008-02-06T21:01:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37799-cobra-msp-esrd/</loc>
  <lastmod>2008-02-08T18:23:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37798-form-1098-t/</loc>
  <lastmod>2008-02-06T19:22:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37797-missed-roth-contributions/</loc>
  <lastmod>2008-02-06T17:47:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37796-what-is-the-purpose-of-form-ssa/</loc>
  <lastmod>2008-02-06T20:20:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37795-ownertrusteesole-officer-of-corp-is-served-a-dro/</loc>
  <lastmod>2008-02-07T04:12:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37794-benefit-election-forms/</loc>
  <lastmod>2008-02-07T03:05:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37793-no-new-replies/</loc>
  <lastmod>2008-02-06T18:35:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37792-qnec-to-fix-failed-adp/</loc>
  <lastmod>2008-02-06T20:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37791-safe-harbor-plan-termination-short-plan-year/</loc>
  <lastmod>2008-02-05T20:32:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37790-shne-eligible-participants/</loc>
  <lastmod>2008-02-05T20:23:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37789-capping-discretionary-matching-contributions/</loc>
  <lastmod>2008-02-06T00:00:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37788-failure-to-make-employer-contribution-deposit/</loc>
  <lastmod>2008-02-05T23:00:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37787-nonunion-work-for-union-employees/</loc>
  <lastmod>2008-03-13T15:09:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37786-deducting-set-asides-to-welfare-benefit-funds/</loc>
  <lastmod>2008-02-14T17:03:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37785-safe-harbor-nonelective-retroactive-to-jan-1/</loc>
  <lastmod>2008-02-05T16:52:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37784-wont-return-forms-plan-termination/</loc>
  <lastmod>2008-02-05T16:40:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37783-401a26/</loc>
  <lastmod>2008-02-05T04:12:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37782-no-beneficiary-designation/</loc>
  <lastmod>2008-02-13T16:04:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37781-correcting-now-or-not-for-overcontribution-in-prior-year/</loc>
  <lastmod>2008-02-07T20:26:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37780-family-member-mortgage/</loc>
  <lastmod>2008-02-05T20:47:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37779-unit-credit-past-service/</loc>
  <lastmod>2008-02-05T21:18:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37778-balance-forward-401k/</loc>
  <lastmod>2008-02-05T15:02:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37777-aftap-for-2007/</loc>
  <lastmod>2008-02-05T17:54:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37776-controlled-group/</loc>
  <lastmod>2008-02-05T19:27:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37775-report-showing-who-is-in-what-class/</loc>
  <lastmod>2008-02-05T12:19:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37774-unit-credit-eoy-val/</loc>
  <lastmod>2008-02-04T12:30:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37773-can-you-put-your-contributions-back-if-you-withdraw-early/</loc>
  <lastmod>2008-02-18T15:25:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37772-rmds-additional-accruals-and-a-term-certain/</loc>
  <lastmod>2008-02-04T14:19:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37771-403b-irrevocable-election/</loc>
  <lastmod>2008-02-01T19:24:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37770-ap-dies-before-awarded-12-of-db-commences/</loc>
  <lastmod>2008-10-29T20:49:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37769-loss-of-use-interest-rate/</loc>
  <lastmod>2008-02-02T13:18:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37768-exclude-eligible-employees-failing-minimum-coverage/</loc>
  <lastmod>2008-02-01T16:45:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37767-corbel-cash-balance-document/</loc>
  <lastmod>2008-02-04T16:08:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37766-ppa-lump-sum-and-415-limitations/</loc>
  <lastmod>2008-02-05T03:10:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37765-intermittent-fmla-leave-and-s125-election/</loc>
  <lastmod>2008-02-01T14:51:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37764-necessary-provisions-in-merger-amendments/</loc>
  <lastmod>2008-02-01T19:18:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37763-new-plan-is-averaging-still-relevant/</loc>
  <lastmod>2008-02-01T14:09:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37762-cross-test-fails/</loc>
  <lastmod>2008-02-01T22:03:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37761-top-heavy/</loc>
  <lastmod>2008-02-01T12:03:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37760-setting-up-a-roth/</loc>
  <lastmod>2008-02-04T15:14:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37759-comminications-and-disclosure/</loc>
  <lastmod>2008-02-01T21:54:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37758-delayed-removal-of-ex-spouse/</loc>
  <lastmod>2008-01-31T16:03:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37757-failure-to-suspend-benefit-payments/</loc>
  <lastmod>2008-02-01T16:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37756-plan-termination-in-2008/</loc>
  <lastmod>2008-02-15T01:17:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37755-can-insurance-through-a-professional-group-be-reimbursed-as-private-individual-health-premiums/</loc>
  <lastmod>2008-02-12T16:35:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37754-delayed-effective-date-of-regs/</loc>
  <lastmod>2008-02-04T15:53:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37753-money-purchase-funding-waiver/</loc>
  <lastmod>2008-01-31T16:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37752-correcting-missed-rmds/</loc>
  <lastmod>2008-01-30T22:50:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37751-deposit-of-employer-contribution/</loc>
  <lastmod>2008-01-31T00:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37750-plan-termination-rmd/</loc>
  <lastmod>2008-01-31T22:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37749-rmd-if-they-have-401k-and-roth-401k-question/</loc>
  <lastmod>2008-01-30T15:57:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37748-improving-overall-knowledge/</loc>
  <lastmod>2008-01-30T20:18:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37747-2008-minimum-funding/</loc>
  <lastmod>2008-01-30T16:37:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37746-vesting-of-employoer-contributions-under-403b/</loc>
  <lastmod>2008-01-30T15:00:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37745-excel-social-security-and-annuity-functions/</loc>
  <lastmod>2008-12-12T15:10:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37744-qdia-notices/</loc>
  <lastmod>2008-01-30T14:52:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37743-how-often-do-creditors-take-457b-plan-assets/</loc>
  <lastmod>2008-06-17T15:12:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37742-discounted-employer-stock/</loc>
  <lastmod>2008-01-29T23:06:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37741-subprime-litigation/</loc>
  <lastmod>2008-01-29T20:28:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37740-avg-comp-definition/</loc>
  <lastmod>2008-01-29T21:44:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37739-qdia-and-target-date-funds/</loc>
  <lastmod>2008-01-29T19:36:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37738-lawyer-argues-erisa-preemption-statute-must-be-curtailed-plan-participants-are-being-deprived-of-constitutional-right-to-due-process-of-law/</loc>
  <lastmod>2008-02-21T23:01:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37737-death-benefit-reportable-on-1099r/</loc>
  <lastmod>2009-02-06T20:15:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37736-lump-sum-methodology/</loc>
  <lastmod>2008-02-01T18:37:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37735-discretionary-match-stopped-but-not-for-everyone/</loc>
  <lastmod>2008-01-30T15:30:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37734-charges-related-to-tax-free-exchange-between-contracts/</loc>
  <lastmod>2008-02-04T15:24:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37733-windows-vistacomputer/</loc>
  <lastmod>2008-03-27T13:12:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37732-412i-plan-and-irs-global-settlement-initiative-and-penalty-under-code-section-6707a/</loc>
  <lastmod>2009-11-20T12:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37731-former-client-adopted-plan-and-left/</loc>
  <lastmod>2008-01-29T14:23:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37730-default-investments/</loc>
  <lastmod>2008-01-28T21:10:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37729-excludible-employee/</loc>
  <lastmod>2008-01-30T00:37:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37728-eligibility-denial/</loc>
  <lastmod>2008-12-30T22:51:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37727-vesting-in-short-year/</loc>
  <lastmod>2008-03-12T03:05:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37726-problem-with-insurance-premium/</loc>
  <lastmod>2008-01-30T14:55:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37725-bar-associations/</loc>
  <lastmod>2008-01-28T20:16:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37724-pension-transfer-trust-plan/</loc>
  <lastmod>2008-01-28T17:07:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37723-shared-401a-trust/</loc>
  <lastmod>2008-01-28T13:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37722-shared-401a-trust/</loc>
  <lastmod>2008-01-29T23:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37721-annual-valuation/</loc>
  <lastmod>2008-01-28T20:00:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37720-full-cafeteria-plan/</loc>
  <lastmod>2008-01-31T01:40:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37719-elective-deferral-contributions-after-year-end/</loc>
  <lastmod>2008-01-28T17:45:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37718-defaulted-loan-1099r-never-issued/</loc>
  <lastmod>2011-07-18T18:23:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37717-414h-pick-up/</loc>
  <lastmod>2008-01-25T21:29:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37716-buyer-with-401k-acquiring-company-with-simple/</loc>
  <lastmod>2008-01-25T23:37:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37715-amending-plan-for-new-formula/</loc>
  <lastmod>2008-01-25T20:25:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37714-401k-and-ira/</loc>
  <lastmod>2008-01-25T23:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37713-renewal-of-enrollment/</loc>
  <lastmod>2008-01-25T14:50:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37712-schedule-r/</loc>
  <lastmod>2008-02-25T21:39:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37711-who-is-included-in-nondiscriminatory-classification-test/</loc>
  <lastmod>2008-01-25T03:29:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37710-missing-participant/</loc>
  <lastmod>2008-02-15T05:01:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37709-db-distributes-too-much-to-a-retiring-participant/</loc>
  <lastmod>2008-01-28T16:46:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37708-revoke-election-while-in-original-election-period/</loc>
  <lastmod>2008-01-25T19:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37707-cross-testing-with-permitted-disparity/</loc>
  <lastmod>2008-01-28T20:11:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37706-stimulus-package/</loc>
  <lastmod>2008-02-11T21:19:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37705-limiting-eacas-to-new-participants/</loc>
  <lastmod>2008-02-22T15:27:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37704-inserting-prior-posts-in-responses/</loc>
  <lastmod>2008-01-24T22:14:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37703-withholding-on-supplemental-wages/</loc>
  <lastmod>2009-12-08T18:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37702-participant-notices-if-benefit-restrictions-apply/</loc>
  <lastmod>2008-02-11T22:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37701-catch-uptesting/</loc>
  <lastmod>2008-01-29T22:28:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37700-pbgc-old-retirees/</loc>
  <lastmod>2008-01-24T18:36:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37699-automatic-cash-out-in-esop/</loc>
  <lastmod>2008-01-24T21:27:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37698-pension-distribution-to-roth-ira/</loc>
  <lastmod>2008-01-24T16:12:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37697-what-about-top-heavy-testing/</loc>
  <lastmod>2008-02-11T17:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37696-elective-deferrals-for-the-self-employed/</loc>
  <lastmod>2008-01-24T15:14:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37695-safe-harbor-contribution-and-eligibility/</loc>
  <lastmod>2017-01-17T12:31:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37694-exclude-one-eligible-employee/</loc>
  <lastmod>2008-01-23T20:50:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37693-distributions-from-nonqualified-deferred-compensation-plan/</loc>
  <lastmod>2008-01-24T15:19:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37692-salary-continuation/</loc>
  <lastmod>2008-01-23T19:52:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37691-2-plans-w-different-entry-dates/</loc>
  <lastmod>2008-01-24T20:13:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37690-asset-acquisition-purchaser-adopting-sellers-plan/</loc>
  <lastmod>2008-01-23T21:43:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37689-minimum-lump-sums-under-ppa/</loc>
  <lastmod>2008-01-25T21:44:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37688-employee-would-like-no-401k-taken-from-overtime-check-only/</loc>
  <lastmod>2008-01-24T21:00:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37687-time-limit-to-submit-deferrals-and-matches/</loc>
  <lastmod>2008-01-26T17:27:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37686-sale-of-subsidiary-transitioning-health-coverage/</loc>
  <lastmod>2008-02-02T13:03:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37685-lump-sum-methodology/</loc>
  <lastmod>2008-01-25T03:50:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37684-import-data-into-schedule-d-john-hancock/</loc>
  <lastmod>2008-02-18T20:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37683-salaries-for-tpas/</loc>
  <lastmod>2008-01-22T21:17:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37682-disqualified-plan/</loc>
  <lastmod>2008-01-22T20:38:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37681-cobra-with-out-event/</loc>
  <lastmod>2008-01-22T14:48:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37680-testing-of-nonelective-seperate-from-shnec/</loc>
  <lastmod>2008-06-11T11:51:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37679-controlled-group-determination/</loc>
  <lastmod>2008-01-25T02:14:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37678-the-esop-trustsry-new-to-this/</loc>
  <lastmod>2008-01-22T01:57:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37677-compensation-improvement-assumtpion/</loc>
  <lastmod>2008-01-21T17:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37676-form-940-and-w-2/</loc>
  <lastmod>2008-01-21T18:06:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37675-1099-r-excess-contribution-for-roth/</loc>
  <lastmod>2008-01-21T22:16:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37674-comp-deferral-adjustments/</loc>
  <lastmod>2008-01-22T21:24:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37673-employer-penalties/</loc>
  <lastmod>2008-01-21T19:36:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37672-employer-match-severance/</loc>
  <lastmod>2008-01-22T01:49:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37669-cpi-qualified-plan-consultants/</loc>
  <lastmod>2008-01-31T23:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37668-reversion-or-refund-of-excess-contribution/</loc>
  <lastmod>2008-01-21T02:41:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37667-irc-4972-mess-ups-accrued-salaries-to-the-rescue-in-some-cases-perhaps/</loc>
  <lastmod>2008-01-20T03:47:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37666-brother-sister-controlled-group/</loc>
  <lastmod>2008-04-03T13:02:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37665-distribution-without-social-security-number/</loc>
  <lastmod>2010-11-20T03:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37664-1099-r-required/</loc>
  <lastmod>2008-01-19T15:14:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37663-quarterly-benefit-statements-notice-required/</loc>
  <lastmod>2008-01-18T22:36:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37662-are-they-leased-or-are-they-temporary/</loc>
  <lastmod>2008-01-24T23:22:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37661-adp-acp-testing/</loc>
  <lastmod>2008-01-20T00:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37660-schedule-c-changes/</loc>
  <lastmod>2008-01-18T21:25:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37659-adp-test-eligible-employee-was-excluded/</loc>
  <lastmod>2008-01-18T21:24:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37658-vcp-loss-of-use-interest-rate/</loc>
  <lastmod>2010-04-06T16:33:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37657-excess-contributions-and-the-related-match/</loc>
  <lastmod>2008-02-14T22:46:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37656-plan-terminations-for-small-defined-benefit-plans/</loc>
  <lastmod>2008-01-18T22:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37655-fas-87-as-modified-by-fas-158-worksheets/</loc>
  <lastmod>2008-03-03T17:13:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37654-partnership-401k-plan/</loc>
  <lastmod>2008-01-18T18:08:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37653-military-retirement-pension-division-order/</loc>
  <lastmod>2008-01-18T15:43:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37652-wrong-loan-interest-rate/</loc>
  <lastmod>2008-01-21T02:46:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37651-amending-a-plan-for-hardship-distributions/</loc>
  <lastmod>2008-01-19T04:43:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37650-hypothetical-1108-valuation-and-aftap/</loc>
  <lastmod>2008-01-18T15:54:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37649-new-deductibility-limit-in-2008-new-plan/</loc>
  <lastmod>2008-07-10T21:35:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37648-roth-ira-overview/</loc>
  <lastmod>2008-01-18T05:33:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37647-catch-up-reclassification/</loc>
  <lastmod>2008-01-23T17:11:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37646-maximum-annual-exclusion-allowance/</loc>
  <lastmod>2008-01-17T16:09:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37645-waiver-of-excess-accumulation-penalty/</loc>
  <lastmod>2008-01-17T13:47:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37644-waiver-of-excess-accumulation-penalty/</loc>
  <lastmod>2008-01-30T22:33:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37643-after-tax-not-roth-contributions-acp-test/</loc>
  <lastmod>2008-01-17T15:34:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37642-investment-restrictions/</loc>
  <lastmod>2008-01-17T10:30:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37641-new-5329-allows-request-for-waiver-of-underdistribution-penalty/</loc>
  <lastmod>2008-01-16T22:19:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37640-annual-match-true-up/</loc>
  <lastmod>2008-01-17T15:17:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37639-are-actuarial-increases-beyone-nra-required-under-a-frozen-db-plan/</loc>
  <lastmod>2008-01-17T19:05:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37638-employer-chose-the-custodian-of-my-roth-ira/</loc>
  <lastmod>2008-01-18T16:11:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37637-162m-and-performance-based-compensation/</loc>
  <lastmod>2008-01-16T18:38:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37636-medical-spending-account/</loc>
  <lastmod>2008-01-16T16:50:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37635-1099-r-needed-for-death-of-participant/</loc>
  <lastmod>2008-01-16T21:32:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37634-top-heavy/</loc>
  <lastmod>2008-01-16T18:05:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37633-form-1099r/</loc>
  <lastmod>2008-01-17T19:10:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37632-waiver-of-participation-in-a-safe-harbor-401k-plan/</loc>
  <lastmod>2008-01-16T22:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37631-cash-balance-plan-admininstration-software/</loc>
  <lastmod>2008-01-18T21:14:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37630-when-are-hce-refunds-included-in-income/</loc>
  <lastmod>2008-01-16T22:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37629-what-entry-dates-early-participation-vs-disaggregation/</loc>
  <lastmod>2008-02-21T18:50:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37628-414s-compensation-testing/</loc>
  <lastmod>2008-01-18T14:28:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37627-applying-for-an-ein-for-a-db-plan-trust/</loc>
  <lastmod>2008-01-16T18:13:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37626-new-dol-fee-disclosure-rules/</loc>
  <lastmod>2008-01-15T20:12:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37625-project-labor-agreements-and-withdrawal-liability/</loc>
  <lastmod>2008-02-18T19:06:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37624-419a-plan-when-does-benefit-become-taxable/</loc>
  <lastmod>2008-01-21T08:20:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37623-any-quicken-solutions/</loc>
  <lastmod>2008-01-16T22:55:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37622-surety-bonds-question-who-has-to-get-covered/</loc>
  <lastmod>2008-01-20T03:42:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37621-list-of-required-amendments/</loc>
  <lastmod>2008-01-14T20:57:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37620-gap-period-income/</loc>
  <lastmod>2008-03-19T00:03:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37619-uploading-a-file/</loc>
  <lastmod>2008-01-14T16:45:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37618-2008-adp-test/</loc>
  <lastmod>2008-01-14T18:21:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37617-scorp-employee-deferralemployer-contributions-for-2007/</loc>
  <lastmod>2008-01-14T18:47:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37616-s417-applicable-rates-for-december-2007/</loc>
  <lastmod>2008-01-13T00:59:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37615-dividend-allocations/</loc>
  <lastmod>2008-01-11T19:23:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37614-ppa-pooled-account-disclosures/</loc>
  <lastmod>2008-02-03T00:54:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37613-statutory-exclusions-for-x-testing/</loc>
  <lastmod>2008-01-11T17:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37612-controlled-group/</loc>
  <lastmod>2008-01-22T19:13:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37611-timing-of-415-amendment/</loc>
  <lastmod>2008-01-11T22:56:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37610-combined-plan-deductible-limit-flooroffset/</loc>
  <lastmod>2008-01-10T21:58:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37609-partners-in-a-401k-plan/</loc>
  <lastmod>2008-01-11T12:10:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37608-extended-short-term-disability-and-deferral-of-compensation/</loc>
  <lastmod>2008-01-10T18:50:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37607-interest-rate-assumptions-for-computing-subs-equal-pmts/</loc>
  <lastmod>2008-01-10T18:50:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37606-retiree-medical-subsidy/</loc>
  <lastmod>2008-01-10T17:51:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37605-transition-rule/</loc>
  <lastmod>2008-01-14T19:56:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37604-election-forms-not-turned-in-on-time/</loc>
  <lastmod>2008-01-10T22:15:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37603-contribution-recovery/</loc>
  <lastmod>2008-01-10T03:15:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37602-fas87-discount-rate-at-123107-mode/</loc>
  <lastmod>2008-01-10T13:49:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37601-eligibility-requirements-and-entry-dates/</loc>
  <lastmod>2008-01-10T00:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37599-moving-active-65-ees-to-medicare-supplement-paid-by-employer/</loc>
  <lastmod>2008-05-27T21:26:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37598-2007-refund-deadline/</loc>
  <lastmod>2008-01-09T23:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37597-proper-tax-year-for-loan-default/</loc>
  <lastmod>2008-01-09T19:40:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37596-last-day-rule/</loc>
  <lastmod>2008-01-24T18:05:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37595-2008-lump-sum/</loc>
  <lastmod>2008-01-16T21:13:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37594-wanting-web-based-census-completion/</loc>
  <lastmod>2008-03-18T12:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37593-must-qualified-plans-permit-direct-rollovers-to-roth-iras-in-2008/</loc>
  <lastmod>2008-03-07T16:36:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37592-hours-what-to-tell-client/</loc>
  <lastmod>2008-01-10T15:30:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37591-rmd-of-rollover-after-70-12/</loc>
  <lastmod>2008-01-09T15:34:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37590-safe-harbor-plan-and-top-heavy/</loc>
  <lastmod>2008-01-09T14:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37589-adp-test-failed-and-returns-not-done-before-12-31-07/</loc>
  <lastmod>2008-01-11T22:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37588-having-trouble-tracking-threads/</loc>
  <lastmod>2008-02-13T15:46:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37587-pt-to-ft-eligibility/</loc>
  <lastmod>2008-01-08T22:05:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37586-simple-plan-ownership-change/</loc>
  <lastmod>2008-03-21T19:16:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37585-401a4-testing/</loc>
  <lastmod>2008-01-08T23:44:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37584-continuing-simple-deferrals-after-maternity-leave/</loc>
  <lastmod>2008-07-08T18:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37583-technical-corrections-bill-passed/</loc>
  <lastmod>2008-01-08T23:21:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37582-hces-adp/</loc>
  <lastmod>2008-01-09T12:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37581-plan-money-has-been-escheated/</loc>
  <lastmod>2008-01-09T03:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37580-information-sharing-agreement/</loc>
  <lastmod>2008-10-22T21:19:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37579-pso-definition/</loc>
  <lastmod>2008-01-08T16:43:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37578-10b-10-confirmations/</loc>
  <lastmod>2008-01-08T18:12:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37577-money-purchase-plan-hardship-withdrawal/</loc>
  <lastmod>2008-01-08T18:43:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37576-taxes/</loc>
  <lastmod>2008-01-08T20:54:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37575-hce-and-employer-match/</loc>
  <lastmod>2008-01-09T12:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37574-gateway-minimum/</loc>
  <lastmod>2008-04-25T20:33:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37573-beneficiary/</loc>
  <lastmod>2008-01-08T01:00:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37572-irs-late-5500-notices/</loc>
  <lastmod>2008-01-08T01:30:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37571-assets-of-multiple-employer-plan-prevented-from-leaving/</loc>
  <lastmod>2008-01-08T16:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37570-taxable-reimbursements/</loc>
  <lastmod>2008-02-01T19:14:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37569-qaca/</loc>
  <lastmod>2008-01-07T17:09:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37568-415-limit-met-ok-to-reduce-ps-contrib-to-hce/</loc>
  <lastmod>2008-01-08T02:29:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37567-amended-sar/</loc>
  <lastmod>2008-01-07T15:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37566-spouse-death-results-in-hardship/</loc>
  <lastmod>2008-01-06T22:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37565-specified-employee-who-is-an-officer/</loc>
  <lastmod>2008-03-11T15:24:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37564-moving-money-to-another-roth-ira/</loc>
  <lastmod>2008-02-18T15:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37563-returning-employees/</loc>
  <lastmod>2008-01-05T01:06:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37562-safe-harbor-match-additional-formula/</loc>
  <lastmod>2008-01-04T21:03:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37561-excess-vacation-and-sick-leave/</loc>
  <lastmod>2008-01-04T20:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37560-s-corp-owned-by-esop-cafeteria-plan/</loc>
  <lastmod>2008-01-07T18:02:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37559-buy-sell-as-synthetic-equity/</loc>
  <lastmod>2008-01-05T18:02:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37558-import-from-american-funds-and-mfs/</loc>
  <lastmod>2009-01-22T20:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37557-demise-of-irs-77-2/</loc>
  <lastmod>2008-03-28T22:16:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37556-egtrra-restatement-issues/</loc>
  <lastmod>2008-01-07T02:22:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37555-457-time-period-limitations/</loc>
  <lastmod>2008-01-04T21:52:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37554-employer-purchasing-individual-insurance-policies/</loc>
  <lastmod>2008-01-05T21:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37553-ppa-restrictions/</loc>
  <lastmod>2008-03-26T00:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37552-mandatory-distribution-amendment/</loc>
  <lastmod>2008-01-04T16:15:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37549-early-retirement-window-in-401k-plan/</loc>
  <lastmod>2008-01-03T22:25:28+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
