<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/36695-last-man-standing/</loc>
  <lastmod>2007-09-21T20:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36694-schedule-a/</loc>
  <lastmod>2007-09-19T17:40:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36693-ineligible-rollover/</loc>
  <lastmod>2007-09-21T13:15:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36692-plan-number/</loc>
  <lastmod>2007-09-19T12:59:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36691-espp-question/</loc>
  <lastmod>2007-09-19T12:52:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36690-amending-5500ez/</loc>
  <lastmod>2007-10-02T16:01:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36689-board-composition-for-frozen-db-plan/</loc>
  <lastmod>2007-09-19T11:35:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36688-ipo/</loc>
  <lastmod>2007-11-30T20:42:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36687-adpacp-where-there-are-changes-in-controlled-group/</loc>
  <lastmod>2007-09-20T14:08:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36686-veba-spinoff/</loc>
  <lastmod>2007-10-04T20:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36685-1099-r-forms-for-loan/</loc>
  <lastmod>2007-09-19T16:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36684-children-of-domestic-partners/</loc>
  <lastmod>2007-09-28T03:06:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36683-retirement-plan-illustration-calculator/</loc>
  <lastmod>2008-11-26T21:30:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36682-can-spouse-ira-go-in-old-rollover-ira/</loc>
  <lastmod>2007-09-18T17:47:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36681-plan-termination-and-lump-sums/</loc>
  <lastmod>2007-09-18T22:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36680-qnec-for-sarsep-adp-correction/</loc>
  <lastmod>2007-09-18T16:58:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36679-non-profit-equals-no-404-limit/</loc>
  <lastmod>2007-09-20T16:19:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36678-lump-sum-option-in-annuity-contract/</loc>
  <lastmod>2007-12-10T15:27:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36677-compensation-abpt-and-multiple-divs/</loc>
  <lastmod>2007-09-19T03:51:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36676-amend-discretionary-match-in-sh-plan/</loc>
  <lastmod>2007-09-19T12:09:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36674-sep-and-mppp/</loc>
  <lastmod>2007-09-18T13:05:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36670-nra-70/</loc>
  <lastmod>2007-09-17T16:22:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36669-increased-retirement-age/</loc>
  <lastmod>2007-09-18T22:55:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36667-when-is-automatic-enrollment-not-automatic-enrollment/</loc>
  <lastmod>2007-10-03T14:10:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36666-roth-ira-distributions-after-5-years/</loc>
  <lastmod>2007-09-17T01:25:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36665-qdro-papers-6-years-after-divorce/</loc>
  <lastmod>2007-09-18T09:18:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36664-safe-harbor-enhanced-match/</loc>
  <lastmod>2007-09-18T18:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36663-safe-harbor-and-unterminated-plan/</loc>
  <lastmod>2007-09-14T20:29:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36662-shared-payment-qdro-vs-separate-interest-qdro/</loc>
  <lastmod>2007-09-14T21:40:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36661-silly-question-about-pbgc/</loc>
  <lastmod>2007-09-14T20:21:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36660-2007-28-qa-9-reversed/</loc>
  <lastmod>2007-09-14T21:21:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36659-nondiscrimination-issues/</loc>
  <lastmod>2007-09-21T14:05:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36658-aduit-401k-and-mpp-combined/</loc>
  <lastmod>2007-09-26T16:59:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36657-form-990-reporting-of-403b-contributions/</loc>
  <lastmod>2007-09-22T02:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36656-interim-amendments/</loc>
  <lastmod>2007-09-14T15:25:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36655-terminating-cafeteria-plan-and-welfare-benefit-plan-components/</loc>
  <lastmod>2007-09-21T19:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36654-welfare-benefit-plan-filing/</loc>
  <lastmod>2007-09-28T20:15:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36653-correction-by-tpa/</loc>
  <lastmod>2007-10-10T22:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36652-rmd-required/</loc>
  <lastmod>2007-09-14T00:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36651-terminated-plan-with-an-illiquid-asset/</loc>
  <lastmod>2007-09-14T14:50:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36650-taxable-welfare-benefits/</loc>
  <lastmod>2007-11-30T16:39:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36649-employment-fica-taxes-on-409a/</loc>
  <lastmod>2007-09-14T20:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36648-401a26/</loc>
  <lastmod>2007-09-13T21:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36647-lost-participants/</loc>
  <lastmod>2007-09-18T21:57:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36646-coverage-no-compensation-military-leave/</loc>
  <lastmod>2007-09-13T17:57:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36645-erroneous-automatic-contributions/</loc>
  <lastmod>2007-09-13T21:41:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36644-401k-plan-with-ira-money-rolled-in/</loc>
  <lastmod>2007-09-13T16:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36643-3rd-party-sick-pay/</loc>
  <lastmod>2007-09-13T14:38:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36642-another-triple-match-question/</loc>
  <lastmod>2007-09-13T14:34:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36641-cafeteria-plan/</loc>
  <lastmod>2007-09-21T20:03:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36640-mistake-in-fact-revocation-of-elections/</loc>
  <lastmod>2007-09-13T13:47:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36639-profit-sharing-plan-termination/</loc>
  <lastmod>2007-10-04T16:30:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36638-adpacp-refunds-taxable-in-current-year-regardless-of-timing-of-refund/</loc>
  <lastmod>2007-09-13T20:11:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36637-payment-upon-involuntary-termination-for-any-reason/</loc>
  <lastmod>2007-10-10T21:24:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36636-health-benefits-vs-salary-increase/</loc>
  <lastmod>2007-10-19T04:50:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36635-electing-versus-non-electing-church-plans/</loc>
  <lastmod>2007-10-16T19:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36634-dol-investigation-tax-deduction-for-lost-earnings/</loc>
  <lastmod>2008-07-02T15:18:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36633-qjsa-elimination/</loc>
  <lastmod>2007-09-18T22:51:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36632-cobra-and-hras/</loc>
  <lastmod>2007-09-12T18:27:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36631-ghandi/</loc>
  <lastmod>2007-09-12T14:49:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36630-eligibility-upon-rehire/</loc>
  <lastmod>2007-09-13T18:01:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36629-changes-to-portfolios/</loc>
  <lastmod>2007-09-20T14:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36628-modifying-good-reason-provisions/</loc>
  <lastmod>2007-10-18T17:25:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36627-calculate-earnings-on-excess-annual-additions/</loc>
  <lastmod>2007-09-12T15:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36626-hra-s-corp/</loc>
  <lastmod>2007-09-12T15:39:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36625-pbgc-form-500-db-plan-termination/</loc>
  <lastmod>2007-12-10T01:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36624-rollovers/</loc>
  <lastmod>2017-01-24T05:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36623-securities-broker-giving-plan-sponsor-advice-prohibited-transaction/</loc>
  <lastmod>2007-09-14T13:13:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36622-plan-amendments/</loc>
  <lastmod>2007-09-14T13:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36621-401k-plan-with-employer-securities-diversification-notice-required/</loc>
  <lastmod>2007-09-13T14:10:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36620-cross-tested-psp-adding-a-subsidiary-company/</loc>
  <lastmod>2007-09-12T13:42:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36619-foreign-401k-beneficiary-designation/</loc>
  <lastmod>2007-09-11T15:47:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36618-401k-hardship-distribution/</loc>
  <lastmod>2007-09-11T16:11:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36617-failure-to-timely-adopt-mrd-amendment/</loc>
  <lastmod>2007-09-11T13:23:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36616-plan-merger-into-safe-harbor/</loc>
  <lastmod>2007-09-11T16:40:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36615-cbncsh-crossed-tested/</loc>
  <lastmod>2007-09-13T11:52:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36614-accrued-to-date-testing-for-deferred-retirees-and-wearaway/</loc>
  <lastmod>2007-09-11T12:28:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36613-discrimination-testing-for-governmental-agencies/</loc>
  <lastmod>2007-09-21T20:09:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36612-death-after-distribution-request/</loc>
  <lastmod>2007-09-11T03:03:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36611-cash-balance-conversion/</loc>
  <lastmod>2007-09-12T14:54:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36610-cafeteria/</loc>
  <lastmod>2007-09-21T20:07:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36609-should-i-correct-403b-plan-doc-failure-with-vcp/</loc>
  <lastmod>2007-09-12T23:01:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36608-new-cafeteria-plan-regs/</loc>
  <lastmod>2007-09-11T02:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36607-employer-match-stated-in-the-plan/</loc>
  <lastmod>2007-09-11T15:36:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36606-merger-of-two-health-plans/</loc>
  <lastmod>2007-09-11T18:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36605-merger-of-two-health-plans/</loc>
  <lastmod>2007-09-10T16:36:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36604-sch-ssa-for-2006/</loc>
  <lastmod>2007-09-10T16:29:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36603-changing-distribution-elections-post-commencement/</loc>
  <lastmod>2007-09-10T16:05:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36602-rolling-401a-money-to-avoid-post-705-rmd/</loc>
  <lastmod>2007-09-10T14:41:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36601-weighted-age-plus-service-allocation/</loc>
  <lastmod>2007-09-11T19:36:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36600-tpa-eo-and-billing-software/</loc>
  <lastmod>2007-09-09T20:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36599-rollover-from-plan-with-qualification-failure/</loc>
  <lastmod>2007-09-09T15:20:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36598-waiver-of-waiting-period-for-new-participants/</loc>
  <lastmod>2007-09-08T01:52:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36597-prototype-document-eligibility/</loc>
  <lastmod>2007-09-10T13:55:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36596-mistake-in-fact-or-operational-error/</loc>
  <lastmod>2007-09-12T01:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36595-allocation-and-deduction-timing/</loc>
  <lastmod>2007-09-19T21:07:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36594-quick-question-regarding-veba-trustees/</loc>
  <lastmod>2007-12-08T21:44:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36593-veba-funded-with-tohi-tm/</loc>
  <lastmod>2008-07-10T19:49:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36592-applicable-corporation-for-effective-change-in-control/</loc>
  <lastmod>2008-02-20T16:13:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36591-irs-notices-of-latemissing-filings-for-2004/</loc>
  <lastmod>2008-10-07T00:29:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36590-prevailing-wage-plan-accrual-requirement-allowed/</loc>
  <lastmod>2007-09-07T00:48:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36589-former-employee-becomes-independent-contractor-for-the-same-company/</loc>
  <lastmod>2007-09-07T14:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36588-protected-benefits/</loc>
  <lastmod>2007-09-07T00:33:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36587-pension-breakdown/</loc>
  <lastmod>2007-09-10T22:55:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36586-plan-wo-hces-testing-issues/</loc>
  <lastmod>2007-09-16T16:12:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36585-crediting-service-for-eligibility/</loc>
  <lastmod>2007-09-07T20:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36584-new-laws-on-social-security-numbers/</loc>
  <lastmod>2007-09-10T22:10:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36583-deferrals-from-cafeteria-plan/</loc>
  <lastmod>2007-09-16T16:04:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36582-new-safe-harbor-401k-with-termd-employee/</loc>
  <lastmod>2007-09-07T14:09:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36581-can-sh-w-nc-be-th/</loc>
  <lastmod>2007-09-07T15:38:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36580-mandatory-integration/</loc>
  <lastmod>2007-09-10T16:46:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36579-irs-missing-participant-locator-service/</loc>
  <lastmod>2007-09-06T20:20:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36578-wrap-plan/</loc>
  <lastmod>2007-09-06T22:11:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36577-this-group/</loc>
  <lastmod>2009-02-18T02:12:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36576-seasonal-layoffs/</loc>
  <lastmod>2007-09-06T17:11:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36573-ira-investing-in-real-estate-llc/</loc>
  <lastmod>2007-09-07T22:31:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36572-change-in-actuarial-cost-method-automatic-approval/</loc>
  <lastmod>2007-09-05T21:36:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36571-employer-contributions-for-forfeited-amounts/</loc>
  <lastmod>2007-09-06T18:42:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36570-trying-to-locate-old-plan/</loc>
  <lastmod>2007-09-24T20:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36569-transfer-assets-from-457-to-401k-of-same-employer/</loc>
  <lastmod>2007-10-23T21:08:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36568-nonspouse-rollover-and-5-year-rule/</loc>
  <lastmod>2007-09-05T20:20:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36567-funding-deficiency-re-statute-of-limitations/</loc>
  <lastmod>2007-09-05T20:20:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36566-timing-of-required-deposit-and-415/</loc>
  <lastmod>2007-09-07T13:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36565-help-audit-cap-counsel-needed/</loc>
  <lastmod>2007-09-05T18:28:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36564-new-irs-prop-regs-on-accident-health-insurance/</loc>
  <lastmod>2007-09-05T16:49:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36563-part-timer-request-for-spd/</loc>
  <lastmod>2007-09-06T22:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36562-self-insured-med-reimburs-plan-income-exclusion-domestic-partners/</loc>
  <lastmod>2007-09-07T21:32:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36561-qnecs/</loc>
  <lastmod>2007-10-25T11:31:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36560-esop-divorcing-with-a-qdro/</loc>
  <lastmod>2007-09-06T20:32:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36559-excluding-certain-employees-from-participating/</loc>
  <lastmod>2007-09-05T14:13:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36558-cbps-nc-retirement-ages-vary/</loc>
  <lastmod>2007-09-05T15:20:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36557-partial-terminations/</loc>
  <lastmod>2007-09-14T14:06:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36556-415-final-regulations-and-conversion-to-multiemployer-plan/</loc>
  <lastmod>2007-09-04T22:31:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36555-failure-to-file-form-5500ez-need-help/</loc>
  <lastmod>2007-09-04T19:24:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36554-adp-test/</loc>
  <lastmod>2007-09-04T20:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36553-foreign-nationals-non-resident/</loc>
  <lastmod>2007-09-05T01:23:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36552-is-report-of-iqpa-needed-for-company-with-two-plans/</loc>
  <lastmod>2007-09-04T16:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36551-elective-deferral-contribution-made-by-an-ineligible-employee/</loc>
  <lastmod>2007-09-04T18:51:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36550-457-governmental-plan/</loc>
  <lastmod>2007-09-05T16:36:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36549-rmd-based-on-plan-assets/</loc>
  <lastmod>2007-09-04T16:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36548-non-signatory-employers/</loc>
  <lastmod>2007-09-08T17:10:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36547-new-db-plan-for-one-participant/</loc>
  <lastmod>2007-09-04T14:41:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36546-tra-86/</loc>
  <lastmod>2007-09-02T20:36:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36545-individual-coverage-funding-by-employer-with-hsa/</loc>
  <lastmod>2007-09-28T21:17:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36544-401k-cash-out/</loc>
  <lastmod>2007-09-01T23:26:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36543-amend-after-the-end-of-the-plan-year/</loc>
  <lastmod>2007-09-06T17:26:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36542-document-retention/</loc>
  <lastmod>2007-09-25T20:32:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36541-refund-checks/</loc>
  <lastmod>2007-09-01T21:15:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36540-simple-to-401k-mid-year-question/</loc>
  <lastmod>2007-09-16T16:17:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36539-number-of-participants/</loc>
  <lastmod>2007-08-31T20:04:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36538-esop-to-401k-choice/</loc>
  <lastmod>2007-09-01T21:13:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36537-415-limit-annual-benefit-present-value/</loc>
  <lastmod>2007-09-04T18:47:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36536-erisa-and-religious-organizations-101/</loc>
  <lastmod>2007-08-31T16:03:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36535-different-contribution-amounts/</loc>
  <lastmod>2007-09-07T20:48:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36534-401k-withholding-for-work-release-prisoners/</loc>
  <lastmod>2007-08-31T15:08:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36533-unit-credit-funding-in-the-year-of-plan-termination/</loc>
  <lastmod>2007-09-06T14:52:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36532-projected-unit-credit-funding-with-top-heavy-minimums/</loc>
  <lastmod>2007-08-31T16:22:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36526-403b-may-an-employee-with-a-g4-visa-participate/</loc>
  <lastmod>2007-08-31T02:31:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36525-failed-adp-test-how-to-correct/</loc>
  <lastmod>2007-09-05T17:28:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36524-comparable-contribution/</loc>
  <lastmod>2007-09-06T21:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36523-userra/</loc>
  <lastmod>2007-08-30T19:38:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36522-proposed-ppa-regulations/</loc>
  <lastmod>2007-08-30T20:52:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36521-ma-qb/</loc>
  <lastmod>2007-08-30T19:35:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36520-fsas-and-cobra-notice/</loc>
  <lastmod>2007-09-05T15:42:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36519-safe-harbor-match-arrangement/</loc>
  <lastmod>2007-08-31T16:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36518-limits-for-off-calendar-plan-years/</loc>
  <lastmod>2007-08-30T17:08:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36517-defined-benefit-vs-defined-contribution/</loc>
  <lastmod>2007-08-30T17:13:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36516-403b-plan-missed-match-lost-earnings-start-date-is-when/</loc>
  <lastmod>2007-08-30T00:45:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36515-employment-taxes/</loc>
  <lastmod>2007-08-30T13:09:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36514-esop-non-leveraged-stock/</loc>
  <lastmod>2007-09-06T20:47:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36513-initial-premium-payment-for-cobra/</loc>
  <lastmod>2007-08-31T15:43:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36512-cafeteria-pland/</loc>
  <lastmod>2007-08-30T16:34:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36511-401k-plans/</loc>
  <lastmod>2007-08-30T23:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36510-plan-terminations/</loc>
  <lastmod>2007-08-30T12:21:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36509-non-spouse-beneficiary-rollover-option/</loc>
  <lastmod>2007-08-29T18:28:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36508-plan-document-for-erisa-403b-plan/</loc>
  <lastmod>2007-08-29T19:29:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36507-successor-sponsor/</loc>
  <lastmod>2007-08-29T20:45:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36506-new-calculator-for-actuarial-exams/</loc>
  <lastmod>2007-08-29T19:36:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36505-spousal-consent-to-beneficiary-designation-in-cp-state/</loc>
  <lastmod>2007-08-29T17:52:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36504-c-corp-owners-what-can-they-participate-in/</loc>
  <lastmod>2007-08-29T17:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36503-defined-contribution-plan-with-cross-testing/</loc>
  <lastmod>2007-08-31T19:49:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36502-still-vs/</loc>
  <lastmod>2007-09-04T21:44:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36501-2007-pbgc-notice/</loc>
  <lastmod>2007-08-30T02:40:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36500-taxation-of-coliboli-proceeds/</loc>
  <lastmod>2007-09-14T12:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36499-stock-sale/</loc>
  <lastmod>2007-08-29T15:58:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36498-415-testing-noncalendar-plan-years/</loc>
  <lastmod>2007-08-30T20:19:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36497-acp-testing-union-plan-with-after-tax-provision/</loc>
  <lastmod>2007-08-30T03:15:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36496-plan-start-date/</loc>
  <lastmod>2007-08-29T14:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36495-using-release-of-claims-as-trigger-for-installment-severance-payments/</loc>
  <lastmod>2007-08-31T17:04:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36494-correcting-401a26-failure/</loc>
  <lastmod>2007-08-31T17:08:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36493-additional-of-distribution-trigger/</loc>
  <lastmod>2007-08-30T13:28:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36492-vacation-purchase-program/</loc>
  <lastmod>2007-09-06T20:12:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36491-delaware-series-llc/</loc>
  <lastmod>2007-08-28T21:02:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36490-hardship-distribution-from-esop/</loc>
  <lastmod>2007-08-28T20:21:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36489-hardship-distribution-from-esop/</loc>
  <lastmod>2007-08-28T20:36:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36488-grandfathering-of-in-kind-benefit/</loc>
  <lastmod>2007-08-29T18:26:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36487-rmd-and-rollover/</loc>
  <lastmod>2007-08-29T15:48:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36486-single-time-and-form-of-payment/</loc>
  <lastmod>2007-09-26T12:58:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36485-last-day-allocation-condition-beyond-plan-year/</loc>
  <lastmod>2015-03-23T17:16:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36484-state-tax-withholding/</loc>
  <lastmod>2007-09-01T00:31:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36483-simple-ira-control-group-issue/</loc>
  <lastmod>2007-08-28T21:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36482-late-givebacks-and-form-5330/</loc>
  <lastmod>2007-10-10T17:51:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36481-roth-ira-basis/</loc>
  <lastmod>2007-08-30T17:02:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36480-start-up-consulting-firm-questions/</loc>
  <lastmod>2007-09-04T23:31:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36479-notice-of-annuity-single-premium-group-annuity-ongoing-plan/</loc>
  <lastmod>2007-08-28T13:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36478-is-this-401k-match-discriminatory/</loc>
  <lastmod>2007-08-27T21:05:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36477-asppas-qpfc-designation/</loc>
  <lastmod>2007-08-27T19:12:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36476-would-i-qualify-for-hsa/</loc>
  <lastmod>2007-08-29T14:30:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36475-trust-to-trust-transfer-delay-correction/</loc>
  <lastmod>2007-08-27T15:35:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36474-2007-limit/</loc>
  <lastmod>2007-08-28T13:26:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36473-amending-to-new-comp-in-mid-year/</loc>
  <lastmod>2007-08-27T11:38:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36472-participants-investing-in-company-projects/</loc>
  <lastmod>2007-08-27T21:09:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36471-urgent-help-needed-re-erisa-and-union-problem/</loc>
  <lastmod>2007-09-29T19:58:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36470-withholding-on-roth-distrib-under-200/</loc>
  <lastmod>2007-08-26T01:03:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36469-return-to-work-after-having-taken-lump-sum/</loc>
  <lastmod>2007-08-25T20:20:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36468-adoption-assistance-plan-erisa/</loc>
  <lastmod>2007-09-07T21:39:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36467-unlinking-nonqualified-plan-from-qualified-plan/</loc>
  <lastmod>2007-08-28T13:35:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36466-i-need-help-from-a-cpa-with-qualified-plan-experience/</loc>
  <lastmod>2007-08-27T16:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36464-restricted-distributions-under-ppa/</loc>
  <lastmod>2007-08-25T01:46:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36463-roth-rollover-to-roth-ira-in-2008-and-2009-snafu/</loc>
  <lastmod>2007-08-24T19:06:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36462-death-prior-to-proposed-qdro-received/</loc>
  <lastmod>2007-08-27T16:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36461-no-conditions-on-deferrals/</loc>
  <lastmod>2007-08-24T18:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36460-universal-availability/</loc>
  <lastmod>2007-08-29T18:39:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36459-iras-into-401k/</loc>
  <lastmod>2007-08-24T17:51:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36458-415-increases-in-frozen-plan/</loc>
  <lastmod>2007-08-29T17:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36457-multiple-457-documents-for-one-employer/</loc>
  <lastmod>2007-08-27T14:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36456-409a-amount-deferred/</loc>
  <lastmod>2007-08-24T01:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36455-two-divisions-and-adpacp-testing/</loc>
  <lastmod>2007-08-24T00:16:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36454-cafeteria-plans/</loc>
  <lastmod>2007-08-27T16:20:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36453-5558-question/</loc>
  <lastmod>2008-09-10T13:12:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36452-qdro-divorce-decree-from-foreign-jurisdiction/</loc>
  <lastmod>2012-07-07T14:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36451-mpaa/</loc>
  <lastmod>2007-08-24T19:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36450-self-directed-401k-one-brokerage-account/</loc>
  <lastmod>2007-09-24T17:26:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36449-hsa-answer-book-released/</loc>
  <lastmod>2007-08-23T13:00:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36448-talk-about-difficult-policy-implementation/</loc>
  <lastmod>2007-08-29T17:01:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36447-termination-after-stock-acquisition/</loc>
  <lastmod>2007-08-24T14:01:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36446-eliminating-actuarial-increase/</loc>
  <lastmod>2007-08-23T18:36:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36445-immediate-plan-entry-age-limit/</loc>
  <lastmod>2007-08-22T21:14:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36444-2006-ps-contribution/</loc>
  <lastmod>2007-08-22T21:37:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36443-well-i-just-got-burned-again-by-another-attorney/</loc>
  <lastmod>2007-09-16T23:09:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36442-esop-stock-distribution/</loc>
  <lastmod>2007-08-23T02:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36441-404c5-qdia-regs/</loc>
  <lastmod>2007-08-22T17:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36440-health-and-welfare-benefit-plans/</loc>
  <lastmod>2007-09-23T02:00:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36439-cobra-short-term-health-plan/</loc>
  <lastmod>2007-08-23T13:30:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36438-contract-exchange/</loc>
  <lastmod>2007-08-22T14:34:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36437-vacation-purchase-program/</loc>
  <lastmod>2007-09-10T14:42:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36436-welfare-benefit-plan-document/</loc>
  <lastmod>2007-08-29T09:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36435-pre-erisa-rules/</loc>
  <lastmod>2007-12-30T15:28:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36434-in-kind-contribution/</loc>
  <lastmod>2007-08-23T14:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36433-is-a-separate-ira-suggested-for-non-deductible-contributions/</loc>
  <lastmod>2007-08-23T23:18:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36432-can-we-talk-about-the-triple-stacked-match-plan-again/</loc>
  <lastmod>2007-08-22T20:13:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36431-spd-requirement-the-5-year-issue/</loc>
  <lastmod>2007-09-07T19:40:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36430-designated-roth-accounts/</loc>
  <lastmod>2007-08-22T10:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36428-annualized-partial-year-compensation/</loc>
  <lastmod>2008-09-15T18:24:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36427-hces-have-different-investment-choices-than-nhces/</loc>
  <lastmod>2008-01-11T22:46:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36426-fsa-software/</loc>
  <lastmod>2007-08-22T16:20:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36425-electing-out-of-auto-enrollment/</loc>
  <lastmod>2007-08-22T16:43:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36424-sep-that-excludes-controlled-group-members/</loc>
  <lastmod>2007-08-28T22:33:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36423-how-quickly-should-safe-harbor-match-dollars-be-deposited/</loc>
  <lastmod>2007-08-21T14:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36422-where-do-i-find-a-erisa-attorney/</loc>
  <lastmod>2007-09-06T22:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36421-5500-filing/</loc>
  <lastmod>2007-08-29T09:02:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36420-distribution-of-assets/</loc>
  <lastmod>2007-08-30T21:33:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36419-401k-plans-and-long-term-care/</loc>
  <lastmod>2007-08-20T15:46:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36418-ee-limit-if-in-2-simples/</loc>
  <lastmod>2007-08-21T12:16:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36417-separation-from-service/</loc>
  <lastmod>2007-09-06T17:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36416-employer-did-not-pay-premiums-did-not-notify-us-of-cancelation-of-coverage/</loc>
  <lastmod>2007-08-29T09:36:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36414-lost-money-on-roth-can-i-contribute-more/</loc>
  <lastmod>2007-08-24T22:03:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36413-separation-from-employmentseverance-of-employment/</loc>
  <lastmod>2007-08-18T14:33:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36412-k-1-comp/</loc>
  <lastmod>2007-08-18T16:35:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36411-miscalc-one-hce/</loc>
  <lastmod>2007-08-21T11:37:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36409-recordkeeper-error-is-my-company-on-the-hook/</loc>
  <lastmod>2007-08-22T21:31:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36408-204h-notice-45-days-or-15-days/</loc>
  <lastmod>2007-08-20T07:19:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36407-taxation-of-living-allowance-for-lds-leaders/</loc>
  <lastmod>2007-09-06T21:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36406-reimbursement-of-health-insurance-expenses-beyond-cobra-period/</loc>
  <lastmod>2007-08-16T23:32:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36405-records-retention/</loc>
  <lastmod>2007-08-16T20:35:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36404-service-organization/</loc>
  <lastmod>2007-08-16T23:14:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36403-nondeductible-ira-contributions-and-45k-limit-for-dc-plans/</loc>
  <lastmod>2007-08-16T20:23:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36402-nqdc-srof-lapses-what-employment-taxes-are-due/</loc>
  <lastmod>2007-08-16T16:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36401-late-defferals-service-provider-liability/</loc>
  <lastmod>2007-08-20T03:01:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36400-health-reimbursement-arrangement/</loc>
  <lastmod>2007-08-29T09:25:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36399-loan-from-affiliated-member-401k-plan/</loc>
  <lastmod>2007-08-17T01:04:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36398-six-month-delay-for-gross-up-payments/</loc>
  <lastmod>2007-08-16T12:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36397-spousal-consent-required-by/</loc>
  <lastmod>2007-08-15T20:18:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36396-5-owner-for-mrd-purposes/</loc>
  <lastmod>2007-08-18T14:12:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36395-schedule-b/</loc>
  <lastmod>2007-08-16T03:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36394-plan-eligible-on-userra-protected-active-duty/</loc>
  <lastmod>2007-08-15T23:33:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36393-contributions-by-llc/</loc>
  <lastmod>2007-08-15T21:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36392-pre-paid-debit-cards/</loc>
  <lastmod>2007-08-20T19:34:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36391-401k-deposit-timing/</loc>
  <lastmod>2007-08-17T14:27:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36390-cash-balance-formulas/</loc>
  <lastmod>2007-10-10T21:28:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36389-403b-match-increases-with-years-of-serviceallowable/</loc>
  <lastmod>2007-08-15T15:53:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36388-5500sar-question/</loc>
  <lastmod>2007-08-17T20:34:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36387-nonspouse-beneficiaries-automatic-rollover-inapplicable/</loc>
  <lastmod>2007-08-16T12:43:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36386-403b-regs/</loc>
  <lastmod>2007-08-22T20:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36385-esop-diversification-report/</loc>
  <lastmod>2007-08-15T13:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36384-welfare-benefit-plan-what-to-include-in-the-sar/</loc>
  <lastmod>2007-08-15T13:03:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36383-welfare-plan-items-to-include-in-the-sar/</loc>
  <lastmod>2007-08-16T17:07:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36382-new-comp-plan-w-roth-401k-feature/</loc>
  <lastmod>2007-08-15T13:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36381-sch-a-fair-value-or-contract-value/</loc>
  <lastmod>2007-08-17T14:31:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36380-new-403b-for-small-nfp-how-much-timeexpertise-required/</loc>
  <lastmod>2007-08-22T20:22:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36379-schedule-i-line-4d-question/</loc>
  <lastmod>2007-08-15T14:58:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36378-safe-harbor-nonelective-plan-year/</loc>
  <lastmod>2007-09-16T16:31:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36377-combining-fsa-and-limited-purpose-fsa-on-5500/</loc>
  <lastmod>2007-08-14T17:24:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36376-leased-employees/</loc>
  <lastmod>2007-08-15T13:16:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36375-added-a-roth-and-forgot-to-tell-anyone/</loc>
  <lastmod>2007-08-16T12:42:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36374-telling-people-about-match-being-on-a-per-pay-basis/</loc>
  <lastmod>2007-08-14T16:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36373-leave-not-subject-to-fmla/</loc>
  <lastmod>2007-08-20T20:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36372-is-employerplan-sponsor-required-to-permit-deferrals-past-age-705/</loc>
  <lastmod>2007-08-14T20:28:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36371-ah-ya-gotta-love-ppa/</loc>
  <lastmod>2007-08-14T15:02:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36370-pension-protection-act/</loc>
  <lastmod>2009-08-25T17:12:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36369-calculating-imputed-income-adding-a-domestic-partner-to-medical-coverage/</loc>
  <lastmod>2007-08-20T20:39:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36368-defined-benefit-distributions/</loc>
  <lastmod>2007-08-14T02:54:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36367-ratio-percentage-test/</loc>
  <lastmod>2007-08-14T10:48:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36366-compliance-issues-unique-to-pay-period-match/</loc>
  <lastmod>2007-11-28T13:29:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36365-403b-erisa-414l/</loc>
  <lastmod>2007-08-27T21:20:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36364-ppa-interest-rates/</loc>
  <lastmod>2007-08-14T17:42:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36363-401a17-limitations/</loc>
  <lastmod>2007-08-22T02:01:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36362-rmds-and-after-tax-contributions/</loc>
  <lastmod>2007-08-15T19:38:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36361-hardship-distribution-determination/</loc>
  <lastmod>2007-09-18T15:53:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36360-safe-harbor-plans-true-up/</loc>
  <lastmod>2007-08-14T15:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36359-late-required-minimum-distribution/</loc>
  <lastmod>2007-08-13T15:50:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36358-starting-a-pension-consulting-business/</loc>
  <lastmod>2007-08-12T15:21:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36357-403b/</loc>
  <lastmod>2007-08-10T21:18:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36356-retiree-special-enrollment-rights/</loc>
  <lastmod>2007-08-29T09:39:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36355-adp-or-415-correction/</loc>
  <lastmod>2007-08-10T20:24:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36354-floor-offset-minimum-participation/</loc>
  <lastmod>2007-08-23T18:29:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36353-105h-nondiscrimination-testing/</loc>
  <lastmod>2007-08-14T17:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36352-sole-p-did-not-file-5558-for-2006-options/</loc>
  <lastmod>2007-08-16T19:24:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36351-unforeseeable-emergency-distribution/</loc>
  <lastmod>2007-08-10T19:37:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36350-testing-age-for-dbdc-combination/</loc>
  <lastmod>2007-08-14T19:10:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36349-testing-age-question/</loc>
  <lastmod>2007-08-15T13:37:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36348-rollovers-of-distributions-from-esops/</loc>
  <lastmod>2007-08-16T23:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36347-sad-news/</loc>
  <lastmod>2007-08-15T17:10:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36345-plan-for-owner-only/</loc>
  <lastmod>2007-08-16T16:34:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36344-document-admendment-terminating-plan/</loc>
  <lastmod>2007-08-09T18:48:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36343-5th-edition-of-the-457-answer-book/</loc>
  <lastmod>2007-08-10T12:43:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36342-employer-paid-benefits/</loc>
  <lastmod>2007-08-16T16:29:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36341-class-year-vesting/</loc>
  <lastmod>2007-08-09T22:22:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36340-can-this-crazy-design-work/</loc>
  <lastmod>2007-08-15T13:19:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36339-reservation-of-rights-and-impairment-of-contract/</loc>
  <lastmod>2007-08-09T01:30:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36338-top-heavy-requirements/</loc>
  <lastmod>2007-08-08T20:22:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36337-sep-vs-keogh-plan-contributions-after-age-705/</loc>
  <lastmod>2007-08-08T18:44:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36336-hw-plan-w-life-insurance/</loc>
  <lastmod>2007-10-10T17:13:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36335-transferring-inherited-beneficiary-roth-ira/</loc>
  <lastmod>2007-08-13T00:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36334-prohibited-transaction-or-arms-length-transaction/</loc>
  <lastmod>2007-08-08T21:33:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36333-signing-form-5500-just-curious/</loc>
  <lastmod>2007-08-09T13:38:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36332-timing-of-safe-harbor-notice-for-amended-plan/</loc>
  <lastmod>2007-08-09T15:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36331-impact-of-changing-from-a-non-dfi-to-a-dfi-plan/</loc>
  <lastmod>2007-08-28T22:52:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36330-amend-simple-k-to-traditional-k/</loc>
  <lastmod>2008-01-11T22:32:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36329-new-403b-regs/</loc>
  <lastmod>2007-08-15T14:09:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36328-415-limits/</loc>
  <lastmod>2007-08-15T15:26:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36327-plan-sponsor-question-re-late-deposit-of-deferrals/</loc>
  <lastmod>2007-08-13T00:07:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36326-epcrs-sig-scp/</loc>
  <lastmod>2007-08-10T20:40:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36325-participant-certificates/</loc>
  <lastmod>2007-08-07T18:49:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36324-excess-deferral-for-2006/</loc>
  <lastmod>2007-08-07T20:32:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36323-not-for-profit-tax-emempt-nonqualified/</loc>
  <lastmod>2007-08-07T23:13:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36322-teachers-return-to-employment-post-retirement/</loc>
  <lastmod>2007-08-07T17:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36321-404-and-415/</loc>
  <lastmod>2007-08-10T13:26:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36320-dcap-and-overnight-camp/</loc>
  <lastmod>2007-08-08T20:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36319-small-tpa-purchasing-another-smaller-tpa/</loc>
  <lastmod>2011-10-17T17:11:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36318-employer-penalty-tax-for-excess-contributions-and-catch-up/</loc>
  <lastmod>2007-08-06T20:30:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36317-cobra-continuee-uncooperative/</loc>
  <lastmod>2007-08-07T14:34:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36316-health-plans-for-multiple-employers/</loc>
  <lastmod>2007-08-07T20:43:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36315-short-term-deferral-rule/</loc>
  <lastmod>2007-08-07T15:39:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36314-deceased-participant/</loc>
  <lastmod>2007-09-05T15:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36313-failed-adp-and-401m-coverage/</loc>
  <lastmod>2007-08-06T18:26:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36312-plan-retroactively-disqualified-and-irc-code-section-402b4/</loc>
  <lastmod>2007-08-06T17:13:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36311-employer-contributions-to-fsa/</loc>
  <lastmod>2007-08-29T09:43:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36310-qdro-with-some-odd-terms/</loc>
  <lastmod>2007-08-06T21:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36309-ssn-on-participant-statement-prohibited-by-hipaa/</loc>
  <lastmod>2007-08-23T16:11:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36308-short-term-deferral-exception-from-409a/</loc>
  <lastmod>2007-08-05T23:55:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36307-qdro/</loc>
  <lastmod>2007-08-06T01:21:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36306-pre-2008-roth-401k-rollovers/</loc>
  <lastmod>2007-09-18T20:35:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36305-mandatory-withholding-spouse-beneficiary/</loc>
  <lastmod>2007-08-06T16:38:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36304-premature-distribution-from-a-roth-ira/</loc>
  <lastmod>2007-08-13T00:45:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36303-tpa-receiving-fees-from-investment-product/</loc>
  <lastmod>2007-09-10T15:58:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36302-termination-of-a-plan-without-sufficient-assets-to-pay-all-benefits/</loc>
  <lastmod>2007-08-09T20:44:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36301-eligibility-determination-for-nonbargaining-employee/</loc>
  <lastmod>2007-08-03T19:20:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36300-incorrect-premium-withheld/</loc>
  <lastmod>2007-08-03T23:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36299-excess-contribution-and-adp-testing/</loc>
  <lastmod>2007-08-13T10:59:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36298-cobra/</loc>
  <lastmod>2007-08-03T17:46:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36297-deadline-for-deductible-contribution/</loc>
  <lastmod>2007-08-03T15:39:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36296-correction-for-failure-to-implement-investment-elections/</loc>
  <lastmod>2007-08-07T00:24:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36295-non-spouse-beneficiary-rollover/</loc>
  <lastmod>2007-08-06T16:14:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36294-health-fsa-and-support-order/</loc>
  <lastmod>2007-08-04T00:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36288-401k-funds-to-fund-a-new-c-corp/</loc>
  <lastmod>2007-08-06T16:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36287-participation-in-cafeteria-plan/</loc>
  <lastmod>2007-08-12T00:46:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36286-veba-deduction/</loc>
  <lastmod>2007-08-15T02:33:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36285-timing-of-deductible-contributions/</loc>
  <lastmod>2007-08-02T19:56:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36284-401k-plan-loan-interest/</loc>
  <lastmod>2007-08-10T18:41:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36283-owner-only-401k/</loc>
  <lastmod>2007-08-02T20:56:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36282-funding-for-termination-liability/</loc>
  <lastmod>2007-08-07T15:26:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36281-ira-rollover-of-payouts-to-restricted-hces/</loc>
  <lastmod>2007-08-03T13:07:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36280-db-articleppa-lump-sums/</loc>
  <lastmod>2007-08-03T11:57:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36279-100-owner-in-two-companies/</loc>
  <lastmod>2007-08-02T15:56:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36278-controlled-group-and-5500/</loc>
  <lastmod>2007-08-02T19:53:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36277-stale-qdro/</loc>
  <lastmod>2007-11-08T16:47:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36276-requiring-employees-to-establish-sep-at-xx-institution/</loc>
  <lastmod>2007-08-02T17:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36275-ppa-diversification/</loc>
  <lastmod>2007-08-01T23:47:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36274-defaulted-loan-loses-4975d1-prohibited-transanction-exemption/</loc>
  <lastmod>2007-08-01T22:06:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36273-non-affiliated-union-employees/</loc>
  <lastmod>2007-09-06T21:17:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36272-governmental-457b-plans/</loc>
  <lastmod>2007-08-01T19:05:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36271-implementing-salary-deferral-elections/</loc>
  <lastmod>2007-08-01T23:14:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36270-403b-versus-401k/</loc>
  <lastmod>2008-09-18T19:29:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36269-improper-rollover-to-roth-ira/</loc>
  <lastmod>2007-08-01T16:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36268-confusing-surrounding-what-is-a-roth-ira-qualified-withdrawal/</loc>
  <lastmod>2007-08-03T20:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36267-safe-harbor-rate-for-interest-credits/</loc>
  <lastmod>2007-08-01T18:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36266-in-service-distribution-quandary/</loc>
  <lastmod>2007-08-01T20:06:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36265-safe-harbor-wait-and-see-notice/</loc>
  <lastmod>2007-10-27T17:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36264-principal-residence-loan-2/</loc>
  <lastmod>2007-08-01T19:30:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36263-modifying-a-qdro-post-death/</loc>
  <lastmod>2007-08-02T14:14:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36262-sample-financial-statement-for-esop-with-401k/</loc>
  <lastmod>2007-07-31T19:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36261-pre-egtrra-401a17-limits/</loc>
  <lastmod>2007-08-01T19:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36260-excluded-or-not/</loc>
  <lastmod>2007-07-31T20:29:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36259-do-i-qualify-for-nua/</loc>
  <lastmod>2007-08-11T12:50:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36258-detalied-investment-fund-listing-in-spd/</loc>
  <lastmod>2007-12-19T17:17:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36257-service-crediting-provision-as-protected-benefit/</loc>
  <lastmod>2007-08-01T14:39:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36256-qslob/</loc>
  <lastmod>2007-11-14T20:28:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36255-compensation-question/</loc>
  <lastmod>2007-07-31T23:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36254-failed-testing/</loc>
  <lastmod>2013-08-08T22:50:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36253-benefit-restrictions-significantly-underfunded-plan/</loc>
  <lastmod>2007-07-31T17:17:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36252-limit-for-employee-with-two-plans/</loc>
  <lastmod>2007-08-04T14:03:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36251-independent-contractoremployee/</loc>
  <lastmod>2007-08-02T17:17:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36250-exercise-equipment/</loc>
  <lastmod>2007-07-30T19:41:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36249-delay-in-vested-serp-distributions-upon-cic/</loc>
  <lastmod>2007-08-16T14:50:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36248-teeth-bleaching/</loc>
  <lastmod>2007-07-30T16:46:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36247-residential-loan-amortization/</loc>
  <lastmod>2007-07-30T15:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36246-floor-offset-question/</loc>
  <lastmod>2007-08-01T05:38:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36245-statute-of-limitations-if-plan-assets-100k/</loc>
  <lastmod>2007-08-01T15:48:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36244-federal-withholding/</loc>
  <lastmod>2007-07-30T13:39:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36243-distribution-made-without-spousal-consent/</loc>
  <lastmod>2007-08-07T19:34:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36242-final-403b-regs-redlined-version/</loc>
  <lastmod>2007-07-27T18:02:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36241-wellness-programs-and-veba/</loc>
  <lastmod>2008-02-22T14:43:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36240-beneficiary-rollovers/</loc>
  <lastmod>2007-08-10T16:13:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36239-ira-investment-in-employer-llc-prohibited-transaction/</loc>
  <lastmod>2007-07-30T16:31:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36238-new-user/</loc>
  <lastmod>2007-08-14T00:07:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36237-roth-401k-logistics/</loc>
  <lastmod>2007-07-27T17:52:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36236-ira-beneficiary-special-needs-trust/</loc>
  <lastmod>2007-07-27T21:27:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36235-special-needs-trust-as-ira-beneficiary/</loc>
  <lastmod>2008-12-21T19:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36234-retiree-executive-health-benefits/</loc>
  <lastmod>2007-07-27T20:07:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36233-election-forms/</loc>
  <lastmod>2007-07-27T18:17:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36232-plant-shutdown-and-accrued-benefits/</loc>
  <lastmod>2007-07-26T21:08:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36231-is-this-an-egregious-error/</loc>
  <lastmod>2007-08-16T00:07:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36230-non-profit-and-non-qualified-plans/</loc>
  <lastmod>2007-08-06T21:06:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36229-db-plan-reimbursement-of-plan-expenses/</loc>
  <lastmod>2007-08-07T18:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36228-increasing-involuntary-distribution-threshold/</loc>
  <lastmod>2007-08-02T12:34:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36227-non-spousal-rollover-ira-vs-qualified-plan/</loc>
  <lastmod>2007-07-26T14:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36226-employer-is-in-chapter-11/</loc>
  <lastmod>2007-07-25T15:32:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36225-disability-insurance-and-409a/</loc>
  <lastmod>2007-07-26T15:29:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36224-terminated-plan-do-we-have-to-file/</loc>
  <lastmod>2007-07-25T21:13:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36223-elections-must-be-spread-equally-over-plan-year/</loc>
  <lastmod>2007-08-29T09:21:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36222-off-calendar-pyes-again/</loc>
  <lastmod>2007-07-26T01:21:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36221-form-5500ez/</loc>
  <lastmod>2007-12-21T13:49:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36220-nqdc-wrap-plan-401k-to-nq-is-it-possible/</loc>
  <lastmod>2007-09-07T00:07:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36219-severance-offered-by-school-district/</loc>
  <lastmod>2007-07-24T22:27:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36218-failure-to-stop-deferrals-after-a-hardship-distribution/</loc>
  <lastmod>2009-07-21T12:47:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36217-ob-care-spanning-two-plan-years/</loc>
  <lastmod>2007-07-31T16:38:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36216-bankruptcy-qualify-for-hardship-withdrawal/</loc>
  <lastmod>2007-07-24T21:16:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36215-safe-harbor-non-elective/</loc>
  <lastmod>2007-07-24T20:01:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36214-in-service-distributions/</loc>
  <lastmod>2007-07-24T19:06:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36213-rmd-requirements-when-participant-cant-be-located/</loc>
  <lastmod>2007-07-27T00:32:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36212-in-service-distributions/</loc>
  <lastmod>2007-07-25T00:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36211-early-withdrawl-from-roth-for-down-payment-on-house/</loc>
  <lastmod>2007-07-25T16:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36210-employee-never-got-into-simple-consequences/</loc>
  <lastmod>2007-07-27T22:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36209-switching-from-self-directed-to-pooled-assets/</loc>
  <lastmod>2007-07-25T13:06:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36208-breastfeeding-policies/</loc>
  <lastmod>2007-07-26T19:05:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36207-457f-and-409a/</loc>
  <lastmod>2007-08-16T21:45:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36206-non-electing-church-plans/</loc>
  <lastmod>2007-07-23T18:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36205-allocating-forfeitures/</loc>
  <lastmod>2007-07-23T19:49:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36204-do-we-need-to-amend-our-plan-to-reflect-sec-303-of-ppa-this-year/</loc>
  <lastmod>2007-07-23T16:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36203-reasonable-nra-in-pension-plan/</loc>
  <lastmod>2007-10-19T13:48:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36202-loan-to-plan-terminee/</loc>
  <lastmod>2007-07-24T22:22:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36201-ambiguity-of-exceptions-to-early-distribution/</loc>
  <lastmod>2007-07-23T14:29:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36200-what-happens-if-no-beneficiary-is-named/</loc>
  <lastmod>2007-07-23T18:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36199-annual-document-maintenance/</loc>
  <lastmod>2007-07-23T15:01:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36196-100000-adjusted-gross-income-restriction-applies-to-roth-401k-to-roth-ira-rollovers-in-2008-and-2009/</loc>
  <lastmod>2008-07-24T14:45:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36195-late-401k-deposits/</loc>
  <lastmod>2007-07-25T21:18:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36194-correcting-adp-failures/</loc>
  <lastmod>2007-07-20T21:07:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36193-operational-failures/</loc>
  <lastmod>2007-07-20T17:06:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36192-creditor-protection-in-an-ira/</loc>
  <lastmod>2007-08-07T15:51:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36191-epcrs/</loc>
  <lastmod>2007-07-20T15:54:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36190-salespersons-eligibility-tied-to-sales/</loc>
  <lastmod>2007-07-23T16:19:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36189-fasb-question-for-a-small-plan/</loc>
  <lastmod>2007-07-23T15:55:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36188-distributable-event/</loc>
  <lastmod>2007-07-20T21:02:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36187-employee-incorrectly-classified-as-independent-cont/</loc>
  <lastmod>2007-07-20T04:05:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36185-3-loans-so-one-has-to-go/</loc>
  <lastmod>2007-07-23T19:37:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36184-removal-of-spousal-consent/</loc>
  <lastmod>2007-07-20T15:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36183-plan-amendments/</loc>
  <lastmod>2007-07-19T16:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36180-early-retirement/</loc>
  <lastmod>2007-07-26T17:12:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36179-subsidized-health-plan-rules-of-162l-and-scorp-owner/</loc>
  <lastmod>2007-07-20T14:59:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36178-determing-controlled-group-or-affiliate-service-group-status/</loc>
  <lastmod>2007-07-21T00:52:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36177-new-ppa-mortality-tables/</loc>
  <lastmod>2007-07-19T12:52:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36176-deduction-of-late-safe-harbor-contribution/</loc>
  <lastmod>2007-07-19T19:16:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36175-reimburse-medical-expenses/</loc>
  <lastmod>2007-08-17T18:11:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36174-another-possible-statement-with-notice/</loc>
  <lastmod>2007-07-18T19:21:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36173-non-discrimination-compensation-in-controlled-group/</loc>
  <lastmod>2007-07-18T19:26:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36172-mortality-table-iam-83-proj-to-2000-with-scale-g/</loc>
  <lastmod>2007-07-26T18:29:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36171-may-multiple-employer-plan-go-volume-submitter/</loc>
  <lastmod>2007-08-21T15:58:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36170-rmds-to-non-employee-elected-officials/</loc>
  <lastmod>2007-07-18T17:52:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/36169-proving-guardian-is-guardian/</loc>
  <lastmod>2007-07-18T16:56:43+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
