<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/37358-fidelity-bond/</loc>
  <lastmod>2007-12-05T21:22:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37357-participating-employer-relationship-ends/</loc>
  <lastmod>2007-12-05T19:13:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37356-irs-letters/</loc>
  <lastmod>2007-12-20T22:04:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37355-irs-audit-of-governmental-hras/</loc>
  <lastmod>2007-12-12T20:58:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37354-fsa-rollover-to-hsa/</loc>
  <lastmod>2007-12-04T21:37:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37353-pbgc-technical-advice-on-plan-terminations/</loc>
  <lastmod>2007-12-04T20:46:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37352-qdia-determination-of-who-must-receive-notice/</loc>
  <lastmod>2007-12-07T12:14:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37350-plan-amends-to-remove-sh-provisions/</loc>
  <lastmod>2007-12-04T22:31:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37349-terminating-plan-with-no-active-participants/</loc>
  <lastmod>2007-12-04T23:41:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37348-can-a-qaca-provide-for-permissible-withdrawals/</loc>
  <lastmod>2008-01-16T17:16:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37347-grandfathering-pre-final-reg-415-benefit/</loc>
  <lastmod>2007-12-07T14:27:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37346-401k-into-roth-ira/</loc>
  <lastmod>2007-12-04T18:07:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37344-coverage-issues-for-controlled-group-wfailing-adp/</loc>
  <lastmod>2007-12-04T15:39:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37343-vcp-fee/</loc>
  <lastmod>2007-12-04T17:17:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37342-in-service-withdrawal-after-attainment-of-nra/</loc>
  <lastmod>2007-12-10T16:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37341-final-415-regulations/</loc>
  <lastmod>2007-12-04T14:48:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37340-eligibility-amendment/</loc>
  <lastmod>2007-12-12T17:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37339-plan-disqualification-due-to-70-12-distr/</loc>
  <lastmod>2007-12-05T17:07:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37338-open-enrollment/</loc>
  <lastmod>2007-12-04T17:20:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37337-final-415-regulations-amendment-deadline/</loc>
  <lastmod>2007-12-03T20:12:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37336-nra-rules-for-pension-plans/</loc>
  <lastmod>2007-12-03T19:32:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37335-automatic-enrollment/</loc>
  <lastmod>2007-12-03T16:48:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37333-sell-stock-in-ira-and-then-convert-to-roth/</loc>
  <lastmod>2007-12-05T05:53:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37332-roth-ira-eligibility-question/</loc>
  <lastmod>2007-12-04T01:46:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37331-mishandled-plan-funds/</loc>
  <lastmod>2007-12-03T13:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37330-employer-owned-life-insurance-reporting-requirements/</loc>
  <lastmod>2008-06-27T20:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37329-education-fees-to-be-paid-from-plan/</loc>
  <lastmod>2007-11-30T18:32:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37328-calculating-rmd-for-spousal-beneficiary/</loc>
  <lastmod>2008-01-23T17:21:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37327-hardship-didnt-suspend-deferrals/</loc>
  <lastmod>2007-12-03T19:50:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37326-puerto-rico-plan-reference-book/</loc>
  <lastmod>2007-11-30T16:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37325-timing-of-dfvc-program-filing/</loc>
  <lastmod>2008-01-11T22:22:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37324-internal-investment-advisor/</loc>
  <lastmod>2007-11-30T15:25:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37323-irs-audit-with-combined-statement-of-ps-and-mpp/</loc>
  <lastmod>2007-11-30T14:48:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37322-funding-standards/</loc>
  <lastmod>2007-11-30T15:24:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37321-under-aged-beneficiary/</loc>
  <lastmod>2007-11-30T11:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37320-401a17-limit-for-year-of-benefit-accrual-freeze/</loc>
  <lastmod>2007-11-29T20:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37319-deposit-verification-of-401kassets-for-mortgage-loans/</loc>
  <lastmod>2007-11-29T19:07:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37318-plan-changing-but-details-lacking/</loc>
  <lastmod>2007-12-03T21:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37317-archives-for-erisa-qdro-regulations/</loc>
  <lastmod>2007-12-12T19:54:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37316-nqdc-distributions-taken-against-plan-doc-provisons/</loc>
  <lastmod>2007-12-10T15:50:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37315-401k-online-recordkeeping-system/</loc>
  <lastmod>2007-11-29T14:45:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37314-spreadsheet-to-determine-controlled-group/</loc>
  <lastmod>2023-07-15T16:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37313-esop-with-llc-taxed-as-a-partnership/</loc>
  <lastmod>2007-11-28T23:42:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37312-cash-balance-plan-cutback-issue/</loc>
  <lastmod>2007-12-21T18:32:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37311-new-comp-plans-5-gateway/</loc>
  <lastmod>2007-12-03T21:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37310-1099-reporting-of-3000-pso-insurance-premiums/</loc>
  <lastmod>2007-12-18T17:44:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37309-benefits-for-only-one/</loc>
  <lastmod>2007-11-28T22:40:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37308-safe-harbor-notice/</loc>
  <lastmod>2007-11-29T12:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37307-cobra-coverage/</loc>
  <lastmod>2007-11-28T18:23:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37306-415-mortality/</loc>
  <lastmod>2007-12-26T00:30:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37305-pop-plan-hsa/</loc>
  <lastmod>2007-12-03T22:46:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37304-hra-sample-plan-needed-for-publication/</loc>
  <lastmod>2007-11-28T15:08:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37303-exclude-owner-from-3-sh/</loc>
  <lastmod>2007-11-29T18:52:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37302-distribution-to-non-spouse-beneficiary/</loc>
  <lastmod>2007-11-29T16:51:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37301-plan-level-default-investment/</loc>
  <lastmod>2007-11-28T02:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37300-i-need-help-sounding-like-an-actuary/</loc>
  <lastmod>2007-11-29T21:35:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37299-signature-date-for-safe-harbor/</loc>
  <lastmod>2007-11-28T04:57:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37298-plan-loan/</loc>
  <lastmod>2012-02-20T19:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37297-erisa-101j-notice/</loc>
  <lastmod>2007-11-27T23:17:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37296-top-heavy-ratio-and-rounding/</loc>
  <lastmod>2007-12-01T00:42:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37295-415m-and-fica/</loc>
  <lastmod>2007-11-27T21:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37294-avoiding-audit-requirement/</loc>
  <lastmod>2007-11-27T21:31:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37293-automatic-enrollment-notices/</loc>
  <lastmod>2007-12-06T18:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37292-plan-loan/</loc>
  <lastmod>2007-11-29T19:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37291-idp-amendments-due-1908/</loc>
  <lastmod>2007-11-27T20:09:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37290-tests-for-cafe-plans/</loc>
  <lastmod>2007-11-27T19:47:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37289-former-hce-defn/</loc>
  <lastmod>2007-12-04T16:42:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37288-irrevocable-waiver/</loc>
  <lastmod>2007-11-27T16:14:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37287-qdia-final-regs/</loc>
  <lastmod>2007-11-26T22:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37286-james-larue-401k-law-suit/</loc>
  <lastmod>2007-12-01T00:02:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37285-qdia/</loc>
  <lastmod>2007-11-27T03:22:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37284-dcap-and-fsa-limits/</loc>
  <lastmod>2007-11-26T21:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37283-withholding-on-rollovers-to-roth-iras/</loc>
  <lastmod>2008-03-06T18:40:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37282-transfer-from-501c9-to-another-501c9/</loc>
  <lastmod>2008-03-06T19:16:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37281-transportation-benefits/</loc>
  <lastmod>2007-11-26T17:05:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37280-esop-409n-issue/</loc>
  <lastmod>2007-12-12T18:36:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37279-veba-an-hra/</loc>
  <lastmod>2007-11-29T02:34:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37278-aftap-certification/</loc>
  <lastmod>2007-11-26T20:21:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37277-cobra-court-cases/</loc>
  <lastmod>2007-11-27T00:17:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37276-rmd-for-multiple-beneficiaries/</loc>
  <lastmod>2007-11-24T00:13:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37275-microsoft-virtual-pc/</loc>
  <lastmod>2007-11-23T18:26:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37274-nra-notice-2007-69/</loc>
  <lastmod>2007-11-23T12:02:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37273-permissive-aggregation-for-coverage-test/</loc>
  <lastmod>2007-11-26T18:51:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37272-sep-contribution-limit/</loc>
  <lastmod>2007-11-30T13:22:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37271-aflacflex-one-sec-125-program/</loc>
  <lastmod>2008-03-04T21:26:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37270-terminating-a-ps-plan-to-start-a-401k/</loc>
  <lastmod>2007-11-28T02:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37269-health-care-accountability-ordinance-hcao/</loc>
  <lastmod>2007-11-21T17:00:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37268-short-plan-year-unit-credit/</loc>
  <lastmod>2007-11-21T20:54:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37267-415-limits/</loc>
  <lastmod>2007-11-27T20:27:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37266-415-limit/</loc>
  <lastmod>2008-01-11T23:10:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37265-qdro-benefits-for-ap/</loc>
  <lastmod>2007-11-26T17:04:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37264-plan-disqualification-for-violating-410b/</loc>
  <lastmod>2007-11-20T23:12:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37263-lump-sum-calculation-sanity-check/</loc>
  <lastmod>2007-12-01T22:46:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37262-funding-under-ppa-06/</loc>
  <lastmod>2007-11-21T02:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37261-lost-schedule-ssa/</loc>
  <lastmod>2007-11-26T14:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37260-nqdcp-401k-and-415/</loc>
  <lastmod>2007-11-30T21:47:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37259-shared-paymentshared-interest/</loc>
  <lastmod>2007-11-29T01:54:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37258-cusip/</loc>
  <lastmod>2007-11-20T19:57:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37257-dead-guy-with-an-outstanding-loan/</loc>
  <lastmod>2007-11-27T22:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37256-unreported-contribution/</loc>
  <lastmod>2007-11-20T23:20:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37255-executive-compensation-issues-and-questions/</loc>
  <lastmod>2007-11-20T18:44:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37254-aggregation-of-sep-plan-with-403b-401a-for-415-limits/</loc>
  <lastmod>2007-11-20T18:20:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37253-self-directed-investments/</loc>
  <lastmod>2007-12-06T22:50:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37252-401k-invest-in-llc/</loc>
  <lastmod>2007-11-21T15:59:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37251-affiliated-service-group-asg-rules/</loc>
  <lastmod>2007-11-30T16:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37250-adpacp-compensation/</loc>
  <lastmod>2007-11-20T21:26:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37249-415-and-off-calendar-year-catch-up-conts-again/</loc>
  <lastmod>2007-11-21T14:31:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37248-valuation-deadline/</loc>
  <lastmod>2007-11-20T19:42:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37247-consequences-of-waiving-deductible-for-hdhp/</loc>
  <lastmod>2007-11-21T17:37:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37246-elected-match-feature-during-the-year/</loc>
  <lastmod>2007-11-20T21:28:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37245-attribution-of-asg-status-to-another-member-of-a-controlled-group/</loc>
  <lastmod>2007-11-19T22:15:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37244-top-heavy-permissible-withdrawals/</loc>
  <lastmod>2007-12-27T19:40:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37243-beneficiary-designation-of-unmarried-participant-who-later-marries/</loc>
  <lastmod>2007-11-19T23:44:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37242-mfs-hartford-reports/</loc>
  <lastmod>2007-11-19T20:33:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37241-when-is-it-deductible-plan-year-vs-fiscal-year/</loc>
  <lastmod>2007-11-21T16:40:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37240-new-employer-to-set-up-hsa/</loc>
  <lastmod>2007-11-20T20:47:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37239-form-5330/</loc>
  <lastmod>2007-11-19T16:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37238-is-there-a-spouse/</loc>
  <lastmod>2007-11-19T20:25:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37237-veba-documents/</loc>
  <lastmod>2007-11-23T16:54:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37236-fsa-experience-gains/</loc>
  <lastmod>2008-11-14T21:19:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37235-residual-dividendsearnings-403b-401a/</loc>
  <lastmod>2007-11-17T22:20:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37234-two-jobs-one-with-401k-one-with-457-two-maximums/</loc>
  <lastmod>2010-01-13T08:15:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37233-ira-roll-over-to-roth/</loc>
  <lastmod>2007-11-18T15:35:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37232-412i-plan-compliance/</loc>
  <lastmod>2007-11-19T16:36:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37231-what-would-prevent-a-pllc-from-going-back-and-funding-retroactively/</loc>
  <lastmod>2007-12-04T20:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37230-403b-with-cross-tested-ps/</loc>
  <lastmod>2007-12-05T18:31:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37229-termination-of-401k-plan/</loc>
  <lastmod>2007-11-16T20:49:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37228-hsa-contributions-can-an-employer-limit-the-amount-i-contribute/</loc>
  <lastmod>2007-11-16T20:54:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37227-simple-ira-excess-matching-contributions/</loc>
  <lastmod>2007-11-16T19:06:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37226-top-hat-statement/</loc>
  <lastmod>2007-12-06T22:53:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37225-notice-of-availbalilty-of-rollover-treatment/</loc>
  <lastmod>2007-11-16T15:29:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37224-eligibility-common-law-marriages/</loc>
  <lastmod>2008-01-22T14:52:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37223-action-by-plan-against-participant/</loc>
  <lastmod>2007-11-17T20:34:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37222-rollovers/</loc>
  <lastmod>2007-11-18T15:39:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37221-cheese-and-qacas-plus-eacas/</loc>
  <lastmod>2007-11-16T04:16:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37220-employer-reporting/</loc>
  <lastmod>2007-11-16T14:05:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37219-partner-electing-ps-contributions/</loc>
  <lastmod>2007-11-15T23:09:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37218-5500-filing-for-403b-plans/</loc>
  <lastmod>2007-11-16T14:14:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37217-transitional-relief-linked-plans/</loc>
  <lastmod>2007-12-11T17:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37216-pilgrim-baxter-funds-return-of-capital/</loc>
  <lastmod>2007-11-16T02:02:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37215-403b7-hardship-possible-eviction/</loc>
  <lastmod>2007-11-16T15:37:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37214-efast-filings/</loc>
  <lastmod>2009-06-23T13:31:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37213-john-hancock-reports/</loc>
  <lastmod>2007-11-15T21:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37212-vested-lump-sum-calculations/</loc>
  <lastmod>2007-11-20T18:43:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37211-70-12-participant-follow-up-question/</loc>
  <lastmod>2007-11-15T15:07:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37210-1099-r-form-for-death-benefit/</loc>
  <lastmod>2007-11-15T18:18:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37209-post-severance-compensation/</loc>
  <lastmod>2007-11-19T15:33:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37208-rmd/</loc>
  <lastmod>2007-11-14T22:52:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37207-automatic-enrollment-notice/</loc>
  <lastmod>2007-11-19T18:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37206-ppa-language-mandated-yet/</loc>
  <lastmod>2007-11-14T21:05:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37205-termination-with-cause-as-involuntary/</loc>
  <lastmod>2007-11-27T22:34:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37204-70-12-participant/</loc>
  <lastmod>2007-11-14T18:06:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37203-include-roth-contributions-in-average-benefits-percentage-test/</loc>
  <lastmod>2007-11-14T17:08:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37202-discontinue-a-rmd/</loc>
  <lastmod>2007-11-14T12:13:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37201-ira-investment-in-real-estate/</loc>
  <lastmod>2008-06-25T18:17:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37200-ksop-safe-harbor/</loc>
  <lastmod>2007-11-14T19:47:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37199-investing-roth-ira-funds/</loc>
  <lastmod>2007-11-14T03:14:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37198-epcrsvfcp-crossover-issue/</loc>
  <lastmod>2008-01-11T22:57:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37197-lost-opportunity-correction/</loc>
  <lastmod>2008-01-17T16:05:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37196-multiple-employer-ps401k/</loc>
  <lastmod>2007-11-14T16:15:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37195-how-much-authority-does-a-bankruptcy-trustee-have/</loc>
  <lastmod>2007-11-15T16:25:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37194-417e-mortality-table/</loc>
  <lastmod>2007-11-20T11:12:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37193-change-of-status-employees-spouse-went-from-full-time-employment-to-part-time-employement/</loc>
  <lastmod>2007-11-13T19:51:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37192-ppa-lump-sum-restrictions/</loc>
  <lastmod>2007-11-13T20:24:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37191-simple-ira-with-er-contribution-not-yet-made/</loc>
  <lastmod>2007-11-13T17:37:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37190-discrimination-in-a-health-plan/</loc>
  <lastmod>2007-11-13T16:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37189-maximum-deferral-limitation/</loc>
  <lastmod>2007-11-13T12:46:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37188-s-corp-esop/</loc>
  <lastmod>2007-11-20T15:13:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37187-simple-ira-notification/</loc>
  <lastmod>2007-11-12T23:11:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37186-412i-with-401k-sharbor/</loc>
  <lastmod>2007-11-17T03:31:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37185-safe-harbor-match-for-hces/</loc>
  <lastmod>2007-11-13T16:57:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37184-5-year-repmt-practical-considerations/</loc>
  <lastmod>2014-07-13T16:33:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37183-determination-letter-applications/</loc>
  <lastmod>2007-11-13T16:12:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37182-cola-and-rollover-chart-for-2007-and-2008/</loc>
  <lastmod>2008-05-21T22:11:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37181-cola-and-rollover-chart-for-2007-and-2008/</loc>
  <lastmod>2008-05-21T16:09:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37180-profit-sharing-going-to-ira/</loc>
  <lastmod>2007-11-13T17:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37179-cola-and-rollover-chart-for-2007-and-2008/</loc>
  <lastmod>2008-05-21T15:38:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37178-permissible-withdrawals-under-eaca-and-adpacp/</loc>
  <lastmod>2007-11-15T15:18:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37177-409-a-reporting/</loc>
  <lastmod>2008-01-22T18:01:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37176-sell-taxable-investments-to-fund-roth-ira/</loc>
  <lastmod>2010-04-16T15:33:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37175-substantial-risk-forfeiture-retirement-457f/</loc>
  <lastmod>2008-05-15T16:09:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37174-excluding-union-employees-from-safe-harbor-match/</loc>
  <lastmod>2007-11-11T17:22:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37173-dfvc-program-eligibility-for-late-form-5500/</loc>
  <lastmod>2007-11-29T21:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37172-lrb-calc-date-if-mrd-is-dot/</loc>
  <lastmod>2007-11-09T20:35:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37171-irs-welfare-benefit-plan-notices/</loc>
  <lastmod>2007-12-08T22:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37170-1099r-code-for-age-59-12/</loc>
  <lastmod>2007-11-09T22:16:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37169-new-qaca-effect-of-rehires-upon-automatic-contribution-increases-and-permissible-withdrawals/</loc>
  <lastmod>2007-11-09T20:24:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37168-in-service-distributions-after-59-12/</loc>
  <lastmod>2007-11-09T19:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37167-qaca-auto-increase/</loc>
  <lastmod>2008-11-11T21:49:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37166-is-a-457b-a-plan-described-in-219g5aiii/</loc>
  <lastmod>2007-11-09T18:11:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37165-different-levels-of-match/</loc>
  <lastmod>2007-11-12T15:47:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37164-new-db-already-funded-sep-for-07/</loc>
  <lastmod>2007-11-13T20:07:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37163-excess-contributions-to-hsas/</loc>
  <lastmod>2007-11-09T00:42:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37162-good-sources-for-old-revenue-rulings-gcm/</loc>
  <lastmod>2007-12-13T18:38:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37161-qdia-fees-within-90-day-of-first-investment/</loc>
  <lastmod>2007-11-08T23:14:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37160-erisa-101m-diversification-noitce/</loc>
  <lastmod>2007-11-08T23:09:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37159-merp-versus-hra/</loc>
  <lastmod>2007-11-08T21:14:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37158-partnership-db-plan/</loc>
  <lastmod>2007-11-14T17:08:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37157-safe-harbor-plan/</loc>
  <lastmod>2007-11-08T21:07:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37156-adding-401h-medical-expense-feature-to-db-plan/</loc>
  <lastmod>2007-11-08T20:02:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37155-5310-notice-to-interested-parties/</loc>
  <lastmod>2010-03-03T21:35:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37154-whos-the-sponsor/</loc>
  <lastmod>2007-11-13T19:33:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37153-post-employment-403b-contributions-in-a-trust/</loc>
  <lastmod>2007-11-08T21:47:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37152-fas-158-what-to-do-with-prepaid/</loc>
  <lastmod>2007-11-20T18:58:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37151-ppa-interest-rates/</loc>
  <lastmod>2007-11-12T22:25:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37150-457f-salary-deferral-elections-for-2008/</loc>
  <lastmod>2007-11-08T15:35:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37149-ubti-in-ira/</loc>
  <lastmod>2007-11-08T14:49:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37148-idp-merged-with-pre-approved-plan-still-an-idp/</loc>
  <lastmod>2007-11-09T16:49:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37147-south-carolina-tax-withholding/</loc>
  <lastmod>2008-03-20T18:27:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37146-412c8-election-after-2007/</loc>
  <lastmod>2007-11-08T18:45:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37145-calculation-of-aggregate-sales-price-under-rule-701/</loc>
  <lastmod>2008-06-27T17:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37144-qdia-final-regs/</loc>
  <lastmod>2008-01-11T16:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37143-administrative-error/</loc>
  <lastmod>2007-11-08T16:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37142-403b-plan-in-combination-with-a-qualified-plan/</loc>
  <lastmod>2007-11-07T20:39:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37141-real-estate-in-a-profit-sharing-plan/</loc>
  <lastmod>2007-11-07T20:21:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37140-effective-date-for-new-ppa-ratesmortality-for-lump-sums/</loc>
  <lastmod>2007-11-07T21:56:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37139-hardships-and-gross-up-for-federal-state-or-local-taxes/</loc>
  <lastmod>2007-11-15T05:22:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37138-form-56/</loc>
  <lastmod>2007-11-07T09:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37137-aca-vs-eaca/</loc>
  <lastmod>2007-11-08T14:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37136-market-value-equalizer-payments/</loc>
  <lastmod>2007-11-07T17:24:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37135-non-leverage-esop-contributions/</loc>
  <lastmod>2007-12-12T18:45:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37134-final-415-regulations-re-plan-termination/</loc>
  <lastmod>2007-11-06T19:09:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37133-investment-advice-ppa-or-pre-ppa-rules/</loc>
  <lastmod>2007-11-06T18:55:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37132-definition-of-issued-or-delivered/</loc>
  <lastmod>2007-11-09T19:49:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37131-application-of-code-section-402b4-and-disqualified-plans/</loc>
  <lastmod>2007-11-06T17:23:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37130-failed-change-in-control/</loc>
  <lastmod>2007-11-09T16:33:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37129-collective-bargained-employees/</loc>
  <lastmod>2007-11-06T16:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37128-options-on-preferred-stock/</loc>
  <lastmod>2007-11-06T15:51:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37127-terminating-a-401k-and-starting-a-simple-ira/</loc>
  <lastmod>2007-11-21T19:44:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37126-stock-options-and-transitional-rules/</loc>
  <lastmod>2007-11-06T23:17:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37125-rainmaker-plus/</loc>
  <lastmod>2007-11-07T02:12:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37124-terminating-a-simple-401k/</loc>
  <lastmod>2007-11-08T22:31:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37123-survey-what-do-you-paycharge-for-special-services-on-a-401k-plan/</loc>
  <lastmod>2007-11-05T16:15:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37122-403b-post-separation-contributions/</loc>
  <lastmod>2007-11-05T13:22:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37121-majuska/</loc>
  <lastmod>2007-11-14T19:11:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37120-maximum-hardship-amounts/</loc>
  <lastmod>2007-11-05T15:54:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37119-order-of-withholding/</loc>
  <lastmod>2007-11-02T21:02:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37118-ppa-06-delay/</loc>
  <lastmod>2007-11-04T13:54:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37117-large-plan-filer-requiring-cpa-audit-finds-solution-with-payroll-provider-plan/</loc>
  <lastmod>2007-11-12T22:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37116-nontaxable-portion-of-distribution/</loc>
  <lastmod>2007-11-05T21:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37115-accrued-contribs-included-in-year-end-bal-for-rmd/</loc>
  <lastmod>2007-11-02T16:14:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37114-changing-a-401k-plan-to-an-esop/</loc>
  <lastmod>2007-11-02T19:33:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37113-2008-funding-rules/</loc>
  <lastmod>2007-11-01T22:44:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37112-qdia-stable-value/</loc>
  <lastmod>2007-11-01T22:40:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37111-roth-401k403b/</loc>
  <lastmod>2007-11-02T15:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37110-missing-participant/</loc>
  <lastmod>2007-11-02T17:27:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37109-form-1099-r/</loc>
  <lastmod>2007-11-09T19:46:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37108-veba/</loc>
  <lastmod>2007-11-09T20:08:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37107-including-leased-ees-who-dont-meet-414n/</loc>
  <lastmod>2007-11-12T12:54:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37106-5500-auditing-excessive/</loc>
  <lastmod>2007-11-02T21:37:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37105-mpp-and-204h-notice/</loc>
  <lastmod>2007-11-01T15:39:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37104-diy-529-plan/</loc>
  <lastmod>2007-11-01T18:53:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37103-moving-funds-from-one-ira-account-to-another/</loc>
  <lastmod>2007-11-01T14:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37101-er-defined-fsa/</loc>
  <lastmod>2008-01-08T14:34:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37100-short-term-disability-plan/</loc>
  <lastmod>2007-10-31T19:48:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37099-overpayments-on-participant-distributions/</loc>
  <lastmod>2007-11-08T19:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37098-immunization/</loc>
  <lastmod>2007-10-31T21:01:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37097-alternate-payee-needs-information/</loc>
  <lastmod>2007-10-31T20:59:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37096-help-where-are-the-5498-instructions/</loc>
  <lastmod>2007-11-01T17:55:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37095-annuity-purchase/</loc>
  <lastmod>2007-10-31T18:36:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37094-plan-termination-and-adpacp-test/</loc>
  <lastmod>2007-11-01T11:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37093-short-plan-year-merged-plan-extension-allowed/</loc>
  <lastmod>2007-10-31T21:42:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37092-iias-irs-notice-2007-2/</loc>
  <lastmod>2007-10-31T16:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37091-minimum-funding-standards/</loc>
  <lastmod>2007-10-31T17:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37090-controlled-group-w-x-testing-issues/</loc>
  <lastmod>2007-10-31T19:28:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37089-rmd/</loc>
  <lastmod>2007-10-31T16:08:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37088-meaning-of-discretionary/</loc>
  <lastmod>2007-11-01T18:22:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37087-rule-22c2-excessive-trading-recordkeepers-responsibilities/</loc>
  <lastmod>2007-10-31T15:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37086-final-409a-regulations/</loc>
  <lastmod>2007-11-02T20:00:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37085-employee-theft/</loc>
  <lastmod>2007-12-28T04:54:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37084-2007-aftap-for-08-presumption/</loc>
  <lastmod>2007-11-01T22:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37083-question-about-business-ethics/</loc>
  <lastmod>2007-10-31T02:52:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37082-vesting-on-individual-account-statements/</loc>
  <lastmod>2007-11-01T16:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37081-exchanges/</loc>
  <lastmod>2007-10-30T21:58:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37080-404c-fee-disclosure/</loc>
  <lastmod>2007-10-30T21:30:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37079-two-plans/</loc>
  <lastmod>2007-11-20T14:37:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37078-comparability-plan-formula/</loc>
  <lastmod>2007-10-31T11:05:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37077-comparability-plan-formula/</loc>
  <lastmod>2007-10-30T22:07:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37076-profit-sharing-death-benefits/</loc>
  <lastmod>2007-11-01T14:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37075-is-there-a-minimum-compensation/</loc>
  <lastmod>2007-11-01T17:01:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37074-open-enrollment-a-life-event/</loc>
  <lastmod>2007-11-01T13:08:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37073-late-employer-contributions-under-vcp/</loc>
  <lastmod>2007-10-30T17:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37072-purchase-of-spia-outside-of-401k-plan/</loc>
  <lastmod>2007-10-30T16:56:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37071-participants-did-not-receive-safe-harbor/</loc>
  <lastmod>2007-11-08T21:14:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37070-412i-plan-document-review/</loc>
  <lastmod>2007-10-31T13:52:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37069-hr-3868/</loc>
  <lastmod>2007-10-30T23:16:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37068-204h-notice-required/</loc>
  <lastmod>2007-11-01T19:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37067-20-withholding-rule/</loc>
  <lastmod>2007-10-30T16:56:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37066-merp-ee-contribution/</loc>
  <lastmod>2011-11-08T18:44:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37065-late-distribution-to-terminateddeceased-participants/</loc>
  <lastmod>2007-10-31T15:26:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37064-aftap-certification/</loc>
  <lastmod>2007-10-31T14:58:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37063-dc-participant-receiving-rmds-buys-annuity-contract/</loc>
  <lastmod>2007-10-30T13:37:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37062-off-calendar-adp-failure-402g-limit-for-rest-of-yea/</loc>
  <lastmod>2007-11-21T20:04:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37061-can-all-hces-established-an-fsa/</loc>
  <lastmod>2007-10-29T22:07:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37060-earned-and-vested-before-2005/</loc>
  <lastmod>2007-10-31T05:27:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37059-controlled-group-whats-the-plan-income/</loc>
  <lastmod>2007-10-29T21:20:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37058-fully-insured-and-self-insured-by-same-employer/</loc>
  <lastmod>2007-10-30T19:50:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37057-late-distributions-from-mppp/</loc>
  <lastmod>2007-11-03T14:45:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37056-withdrawal-liability-wl/</loc>
  <lastmod>2007-10-29T19:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37055-rmd-charitable-rollovers/</loc>
  <lastmod>2007-10-29T18:20:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37054-wellness-program-subject-to-cobra/</loc>
  <lastmod>2007-10-29T20:03:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37053-substantial-risk-of-forfeiture-and-457f/</loc>
  <lastmod>2007-10-29T20:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37052-multiple-employer-deduction-allocation/</loc>
  <lastmod>2007-10-29T21:28:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37051-db-deduction/</loc>
  <lastmod>2008-09-06T19:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37050-hipaa-certificates-for-medicare-advantage/</loc>
  <lastmod>2007-10-29T15:02:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37049-sanity-check-would-this-work-as-a-safe-harbor/</loc>
  <lastmod>2007-11-02T17:56:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37048-ira-rollover-to-roth/</loc>
  <lastmod>2008-03-08T19:01:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37047-iras-vs-401k/</loc>
  <lastmod>2007-10-29T18:10:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37046-im-lost/</loc>
  <lastmod>2007-11-02T18:02:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37045-contributed-monthly-and-agi-got-over-156000/</loc>
  <lastmod>2007-10-30T16:19:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37044-beneficiary-wants-to-keep-money-in-plan/</loc>
  <lastmod>2007-10-26T21:02:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37043-written-plan-requirements/</loc>
  <lastmod>2007-10-26T19:29:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37042-safe-harbor-match-not-for-2008/</loc>
  <lastmod>2007-10-26T18:31:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37041-fsa-claims-for-terminated-employee/</loc>
  <lastmod>2007-11-12T15:12:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37040-employer-subsidy-levels/</loc>
  <lastmod>2007-10-26T18:49:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37039-safe-harbor-plan-aggregation/</loc>
  <lastmod>2007-11-06T19:49:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37038-deferrals-and-w-2-comp/</loc>
  <lastmod>2007-10-26T15:16:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37037-cross-testing-maxing-out/</loc>
  <lastmod>2007-10-26T15:26:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37036-exemption-from-user-fee/</loc>
  <lastmod>2007-10-26T12:59:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37035-sep-contribution-not-made-for-ee/</loc>
  <lastmod>2007-11-07T20:07:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37034-ownership-ages-in-affiliated-service-group/</loc>
  <lastmod>2007-10-26T22:56:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37033-distribution-fee-exceeding-participant-acct-balance/</loc>
  <lastmod>2007-10-25T20:58:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37032-consequences-of-a-failure-to-defer-benefits/</loc>
  <lastmod>2007-10-25T21:25:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37031-split-of-a-ps-plan-into-components/</loc>
  <lastmod>2007-12-08T20:12:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37030-hsafsa-questions/</loc>
  <lastmod>2007-10-25T20:26:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37029-2-or-more-owner-of-sub-s-corporation/</loc>
  <lastmod>2007-10-25T19:04:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37028-401k-rollovers-to-roth-ira/</loc>
  <lastmod>2007-10-31T03:49:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37027-401k-rollovers-to-roth-ira/</loc>
  <lastmod>2007-10-26T03:58:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37026-leaving-management-out-of-health-plan/</loc>
  <lastmod>2007-10-25T17:46:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37025-amending-457f-plan-to-conform-with-new-rules/</loc>
  <lastmod>2007-10-25T15:33:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37024-contributions-made-to-sep-ira-and-401k-what-is-the-limit/</loc>
  <lastmod>2007-11-07T20:20:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37023-benefit-restoration-under-userra/</loc>
  <lastmod>2007-10-25T00:15:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37022-software-for-electronic-filing-of-1099r/</loc>
  <lastmod>2007-10-25T22:59:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37021-change-in-form-of-payment/</loc>
  <lastmod>2007-10-25T17:17:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37020-death-rollover-and-rmd/</loc>
  <lastmod>2007-11-14T16:37:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37019-terminated-plan-with-small-balance-participants/</loc>
  <lastmod>2007-10-25T16:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37018-phased-retirement/</loc>
  <lastmod>2007-11-01T21:52:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37017-clarifying-notice-2007-86/</loc>
  <lastmod>2007-10-24T21:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37016-overpayments-and-underpayments-in-401k-plan/</loc>
  <lastmod>2007-10-24T20:42:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37015-safe-harbor-no-changes-allowed-almost/</loc>
  <lastmod>2007-10-25T11:28:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37014-contributions-made-to-sep-ira-and-401k-what-is-the-limit/</loc>
  <lastmod>2007-10-24T20:13:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37013-timing-of-ppa-amendment/</loc>
  <lastmod>2007-10-25T00:19:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37012-termination-from-section-125-plan/</loc>
  <lastmod>2007-10-24T19:51:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37011-one-time-one-form-of-payment-rule/</loc>
  <lastmod>2007-10-24T18:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37010-safe-harbor-match-changing-from-payroll-calc-to-annual/</loc>
  <lastmod>2007-11-05T15:28:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37009-payment-of-cobra-premiums-for-highly-compensated/</loc>
  <lastmod>2007-10-24T15:47:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37008-safe-harbor-notice/</loc>
  <lastmod>2007-10-24T16:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37007-distribution-delay/</loc>
  <lastmod>2007-11-28T01:01:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37004-would-this-be-change-in-status-for-med/</loc>
  <lastmod>2007-10-25T14:08:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37003-adp-failure-late-distributions-and-one-to-one-qnec/</loc>
  <lastmod>2007-10-24T14:09:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37002-network-issues-with-relius-and-datair/</loc>
  <lastmod>2007-10-25T18:24:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37001-where-can-i-deduct-this-contribution/</loc>
  <lastmod>2007-10-24T13:10:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/37000-where-can-i-deduct-this-contribution/</loc>
  <lastmod>2007-10-30T00:14:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36999-lost-participant-search/</loc>
  <lastmod>2007-10-24T16:00:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36998-sep-ira-june-30th-year-end-protoype-vs-5305-sep/</loc>
  <lastmod>2007-11-07T19:43:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36997-net-earned-income-computation-for-partnership/</loc>
  <lastmod>2007-10-23T22:32:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36996-minimum-gateway/</loc>
  <lastmod>2007-10-29T13:31:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36995-uni-k-to-corp-401k-plan/</loc>
  <lastmod>2007-10-23T20:03:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36994-ppa-06-higher-minimum-funding-req/</loc>
  <lastmod>2007-10-23T18:38:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36993-plan-effective-date/</loc>
  <lastmod>2007-10-23T18:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36992-deferred-severance-pay/</loc>
  <lastmod>2007-10-22T20:34:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36991-403b-not-qualified/</loc>
  <lastmod>2007-10-23T13:12:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36990-dol-initiatives-on-fee-disclosures-effect-403b7-plans/</loc>
  <lastmod>2007-10-22T19:10:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36989-client-did-not-remit-deferrals/</loc>
  <lastmod>2007-10-25T11:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36988-participants-not-on-file/</loc>
  <lastmod>2007-10-22T14:19:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36987-404a7/</loc>
  <lastmod>2007-10-23T13:54:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36986-when-is-a-benefit-being-duplicated/</loc>
  <lastmod>2007-10-23T02:40:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36985-401k-deferral-refund-abt/</loc>
  <lastmod>2007-10-25T12:00:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36984-recognition-of-prior-nongovernmental-service/</loc>
  <lastmod>2007-10-22T15:25:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36983-help-on-misdated-discounted-option-subject-to-409a/</loc>
  <lastmod>2007-10-23T19:11:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36982-what-responsibility-does-a-457-plan-sponsor-have-in-regards-to-investments/</loc>
  <lastmod>2007-10-23T15:25:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36981-profit-sharing-correction/</loc>
  <lastmod>2007-10-19T21:16:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36980-collectively-bargained-employees-and-plan-features/</loc>
  <lastmod>2007-10-22T14:37:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36979-compensation-definition/</loc>
  <lastmod>2007-10-19T20:55:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36978-ppa-75-qjsa-effective-date/</loc>
  <lastmod>2007-11-22T02:54:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36977-discount-rate-and-projected-earnings-assumption/</loc>
  <lastmod>2007-10-19T18:04:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36976-415-compensation-definition-under-the-final-regs/</loc>
  <lastmod>2007-10-19T13:41:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36975-service-with-unrelated-employer/</loc>
  <lastmod>2007-10-22T11:20:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36974-loan-repayments-after-freeze-401k-plan/</loc>
  <lastmod>2007-10-18T23:56:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36973-pbgc-guarantees-multiemployer-plan-preretirement-death-benefits/</loc>
  <lastmod>2007-10-18T21:40:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36971-plan-amendments-for-the-new-417e-rules/</loc>
  <lastmod>2007-11-07T12:10:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36970-accruing-the-maximum-415-benefit-110/</loc>
  <lastmod>2007-10-29T23:51:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36969-irs-announces-limits-for-2008/</loc>
  <lastmod>2007-10-24T15:00:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36968-plan-documents/</loc>
  <lastmod>2007-10-18T20:40:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36967-rolling-assets-from-a-simple-ira-into-a-401k/</loc>
  <lastmod>2007-10-18T20:19:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36966-grammar-question/</loc>
  <lastmod>2007-10-19T23:36:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36965-tax-exempt-entity/</loc>
  <lastmod>2007-10-24T13:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36964-qslob/</loc>
  <lastmod>2007-10-18T21:02:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36963-ap-wants-to-keep-money-in-plan/</loc>
  <lastmod>2007-10-19T21:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36962-welfare-benefit-plans/</loc>
  <lastmod>2008-06-18T22:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36961-consulting-agreement/</loc>
  <lastmod>2007-10-19T17:14:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36960-identifying-specified-employees/</loc>
  <lastmod>2007-10-18T15:05:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36959-required-minimum-distribution/</loc>
  <lastmod>2007-10-18T16:17:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36958-avoiding-ps-58-costs/</loc>
  <lastmod>2007-10-20T20:56:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36957-controlled-group-i-am-getting-confused/</loc>
  <lastmod>2007-10-18T02:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36956-employer-matching/</loc>
  <lastmod>2007-10-19T00:03:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36955-profit-sharing-calculation/</loc>
  <lastmod>2007-10-24T15:00:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36954-general-question-about-affiliated-service/</loc>
  <lastmod>2007-10-19T23:29:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36953-acp-testing/</loc>
  <lastmod>2007-10-17T18:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36952-written-instrument-incident-to-divorce-decree/</loc>
  <lastmod>2007-10-17T17:17:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36951-401a26-nc-and-cb/</loc>
  <lastmod>2007-10-17T16:51:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36950-gust/</loc>
  <lastmod>2007-10-18T14:20:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36949-roth-5-year-period-for-rehires/</loc>
  <lastmod>2007-10-23T14:40:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36948-governmental-hras-subject-to-erisa/</loc>
  <lastmod>2007-10-18T18:11:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36947-balance-forward-payroll-contributions/</loc>
  <lastmod>2007-10-18T11:09:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36946-5500ez-sole-prop/</loc>
  <lastmod>2007-10-17T15:42:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36945-move-existing-whole-life-into-new-db-plan/</loc>
  <lastmod>2007-10-17T15:36:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36944-loans-change-in-payroll-frequency/</loc>
  <lastmod>2007-10-17T13:20:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36943-indexed-limits/</loc>
  <lastmod>2007-10-18T17:30:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36942-fiduciary-investment-advice-and-non-plan-assets/</loc>
  <lastmod>2007-10-19T16:10:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36941-springing-anticutback-issue/</loc>
  <lastmod>2007-10-16T22:36:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36940-minimum-age-requirement/</loc>
  <lastmod>2007-10-18T04:06:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36939-top-25-restricted-employees/</loc>
  <lastmod>2007-10-16T23:21:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36938-415-years-of-participation/</loc>
  <lastmod>2007-10-16T23:04:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36937-employer-changing-type-of-payment/</loc>
  <lastmod>2007-10-16T21:36:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36936-profit-sharing-plan/</loc>
  <lastmod>2007-10-16T21:24:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36935-cash-balance-and-segment-rates/</loc>
  <lastmod>2007-10-17T13:18:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36934-must-all-church-403bs-have-plan-documents/</loc>
  <lastmod>2008-10-24T19:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36933-director-as-specified-employee/</loc>
  <lastmod>2008-11-26T18:12:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36932-employer-stock-never-reported/</loc>
  <lastmod>2007-10-16T16:54:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36931-contribution-to-529-as-a-qualified-benefit/</loc>
  <lastmod>2007-10-16T17:19:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36930-irs-audit-problem-w-compensation-definition/</loc>
  <lastmod>2007-11-07T11:56:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36929-transition-rules/</loc>
  <lastmod>2007-10-16T16:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36928-457-substantial-risk-of-forfeiture-good-reason-term/</loc>
  <lastmod>2007-11-28T19:13:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36927-457-substantial-risk-of-forfeiture-good-reason-term/</loc>
  <lastmod>2007-10-16T14:38:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36926-what-cannot-freely-exclude-highest-paid-nhces-even-if-410b-and-401a4-pass/</loc>
  <lastmod>2007-10-17T02:32:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36925-medical-plan-benefit-coverage-change/</loc>
  <lastmod>2007-10-16T17:11:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36924-determination-letter-or-lack-there-of/</loc>
  <lastmod>2007-10-16T14:13:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36923-scanning-and-then-printing-so-it-looks-right/</loc>
  <lastmod>2007-10-18T14:47:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36922-info-needed/</loc>
  <lastmod>2007-10-16T15:01:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36921-how-far-does-a-409a-taint-go/</loc>
  <lastmod>2007-10-16T13:47:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36920-dependent-life-insurance-coverage-for-home-schooled-in-texas/</loc>
  <lastmod>2007-10-15T20:44:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36919-incorporation-of-definitions-by-reference/</loc>
  <lastmod>2007-10-17T21:43:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36918-hardships-versus-a-loan/</loc>
  <lastmod>2007-10-15T19:36:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36917-ohio-mental-health-parity-act-of-2007/</loc>
  <lastmod>2007-10-15T18:27:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36916-404a7-again/</loc>
  <lastmod>2007-10-16T14:09:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36915-tax-withholding-on-adp-refund/</loc>
  <lastmod>2007-10-15T16:22:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36914-extension-of-409a-transition-rules/</loc>
  <lastmod>2007-10-22T20:26:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36913-1099r-code-for-return-of-contributions-to-db-plan/</loc>
  <lastmod>2007-10-15T13:55:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36912-wwwfreeerisacom/</loc>
  <lastmod>2007-10-14T21:52:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36911-qdro/</loc>
  <lastmod>2007-10-18T19:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36910-100150-cl-minus-assets-deduction-limit/</loc>
  <lastmod>2007-12-13T21:20:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36909-new-irs-proposed-regs/</loc>
  <lastmod>2007-10-13T00:58:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36908-plan-document-amendments/</loc>
  <lastmod>2007-10-12T21:00:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36907-pro-rata-er-match-after-plan-year-end/</loc>
  <lastmod>2007-10-12T20:44:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36906-new-db-plan-funding/</loc>
  <lastmod>2007-10-13T03:50:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36905-required-participant-statements-under-ppa/</loc>
  <lastmod>2007-10-12T17:15:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36904-transitioning-to-a-church-plan-who-needs-to-be-informed/</loc>
  <lastmod>2007-10-16T17:54:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36903-short-plan-year/</loc>
  <lastmod>2007-10-12T15:43:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36902-how-to-change-email-address/</loc>
  <lastmod>2007-10-12T12:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36901-newbe-on-esop-help-please/</loc>
  <lastmod>2007-10-14T21:39:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36900-schedule-b-vs-5500/</loc>
  <lastmod>2007-10-12T18:17:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36899-notice-to-terminated-ea-for-small-plan/</loc>
  <lastmod>2007-11-01T16:19:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36898-sole-proprietor-opt-out/</loc>
  <lastmod>2007-10-19T22:26:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36897-amending-a-ps-plan-to-add-a-safe-harbor-401k-provision/</loc>
  <lastmod>2007-10-12T15:12:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36896-domestic-partner-tax-implications-for-health-benefits/</loc>
  <lastmod>2007-10-14T21:46:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36895-life-insurance-proceeds/</loc>
  <lastmod>2007-10-12T16:20:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36894-qualified-hsa-distributions/</loc>
  <lastmod>2007-10-11T19:38:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36893-mewas-in-affiliated-service-groups/</loc>
  <lastmod>2007-10-17T20:04:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36892-grantor-trust-treated-like-a-veba-trust-for-tax-purposes/</loc>
  <lastmod>2008-01-08T16:25:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36891-form-5500-who-should-sign-amended-returns/</loc>
  <lastmod>2007-10-11T15:19:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36890-rmd-db-to-dc-and-off-calendar/</loc>
  <lastmod>2007-10-11T15:07:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36889-matching-contribution-allocation-rules/</loc>
  <lastmod>2007-10-13T00:02:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36888-simplified-reporting-under-ppa/</loc>
  <lastmod>2007-10-25T15:06:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36887-elective-transfers-and-leased-employees/</loc>
  <lastmod>2007-10-11T14:10:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36886-overpaid-matching-contributions/</loc>
  <lastmod>2007-10-12T11:26:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36885-qdrodisability/</loc>
  <lastmod>2007-10-11T03:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36884-cancel-bond-a-reportable-transaction/</loc>
  <lastmod>2007-10-11T12:59:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36883-dollar-cost-averaging/</loc>
  <lastmod>2007-10-11T19:52:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36882-frozen-floor-offset-plan/</loc>
  <lastmod>2007-10-12T13:38:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36881-amendment-to-eligibilityvesting-provisions/</loc>
  <lastmod>2007-10-15T20:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36880-counting-participants-in-a-frozen-plan/</loc>
  <lastmod>2007-10-15T22:04:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36879-mid-year-amendments/</loc>
  <lastmod>2007-10-12T12:02:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36878-401a4-nondiscrimination-test-required-for-int-alloc/</loc>
  <lastmod>2007-10-11T15:33:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36877-installment-payments-under-409a/</loc>
  <lastmod>2007-10-20T16:12:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36876-time-and-form-of-paument-election/</loc>
  <lastmod>2007-10-11T13:38:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36875-rmd-reporting-by-ira-custodianstrustees/</loc>
  <lastmod>2007-10-18T00:43:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36874-aggregating-mrds-from-403b-plans/</loc>
  <lastmod>2007-10-10T17:05:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36873-80-120-rule-in-reverse/</loc>
  <lastmod>2007-10-10T17:17:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36872-90-24-transfers/</loc>
  <lastmod>2007-10-10T15:42:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36871-2008-quarterly-contributions/</loc>
  <lastmod>2009-01-07T23:25:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36870-pre-retirement-decrements/</loc>
  <lastmod>2007-10-10T19:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36869-irs-notice-2007-81/</loc>
  <lastmod>2007-10-11T07:58:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36868-non-spousal-inherited-iras/</loc>
  <lastmod>2007-11-02T16:33:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36867-terminating-a-403b-plan-and-starting-a-401k-plan/</loc>
  <lastmod>2007-10-26T20:31:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36866-form-5500-for-foreign-plan/</loc>
  <lastmod>2007-10-09T21:18:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36865-sample-415-amendment/</loc>
  <lastmod>2007-10-10T01:54:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36864-hra-plan-termination-what-happens-to-still-in-account/</loc>
  <lastmod>2007-10-09T18:03:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36863-compensation-paid-after-termination-of-employment/</loc>
  <lastmod>2007-10-12T20:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36862-elective-deferral-contribution-by-ineligible-employee/</loc>
  <lastmod>2007-10-11T16:00:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36861-participant-receiving-commissions/</loc>
  <lastmod>2007-10-09T23:36:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36860-new-proposed-regs-and-future-irs-actions/</loc>
  <lastmod>2007-10-09T13:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36859-7-wonders-of-the-21st-century/</loc>
  <lastmod>2007-10-26T13:20:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36858-hsa-employer-contributions-question/</loc>
  <lastmod>2007-10-16T00:30:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36857-409n-prohibited-allocation/</loc>
  <lastmod>2007-10-09T01:50:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36856-can-a-501c3-contribute-to-an-employee-sep-ira/</loc>
  <lastmod>2007-10-08T23:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36855-simple-ira-question/</loc>
  <lastmod>2007-10-10T14:11:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36854-tracking-402g-limit-in-an-off-calendar-year/</loc>
  <lastmod>2007-10-09T11:08:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36853-terminating-veba-audit-requirement/</loc>
  <lastmod>2007-10-15T21:54:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36852-stolen-assets/</loc>
  <lastmod>2007-10-10T00:06:25+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
