<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/31629-distribution-event/</loc>
  <lastmod>2006-02-28T20:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31628-hearing-aid-insurance/</loc>
  <lastmod>2006-02-28T18:28:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31627-401k-with-no-nhce-deferring/</loc>
  <lastmod>2006-03-08T20:57:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31626-two-plans-and-general-testing/</loc>
  <lastmod>2006-02-28T20:14:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31625-relius-web/</loc>
  <lastmod>2006-02-28T00:50:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31624-top-heavy-401k/</loc>
  <lastmod>2006-02-27T21:52:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31623-rmds-decd-owner/</loc>
  <lastmod>2006-02-28T13:54:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31622-hipaa-privacy-reminder-notice/</loc>
  <lastmod>2006-03-06T19:47:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31621-adp-testing-method-amendment/</loc>
  <lastmod>2006-03-05T14:24:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31620-401k-deferral-for-partner/</loc>
  <lastmod>2006-02-28T12:44:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31619-multiple-beneficiaries-after-rbd/</loc>
  <lastmod>2006-03-08T18:32:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31618-sh-final-regs/</loc>
  <lastmod>2006-03-01T12:17:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31617-roth-ira-same-year-withdrawal/</loc>
  <lastmod>2006-03-08T17:29:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31616-vesting-standards/</loc>
  <lastmod>2006-02-27T17:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31615-self-audit-guidelines/</loc>
  <lastmod>2006-02-28T17:04:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31614-rmd-if-have-multiple-qualified-retirement-plans/</loc>
  <lastmod>2006-02-27T16:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31613-s-corp-wages-used-for-401k-plan/</loc>
  <lastmod>2006-02-27T18:41:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31612-hra/</loc>
  <lastmod>2006-02-28T23:44:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31611-switching-fund-types-in-ira/</loc>
  <lastmod>2006-02-28T16:25:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31610-sar-sep-contributions/</loc>
  <lastmod>2006-02-26T00:30:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31609-whats-your-title-at-work/</loc>
  <lastmod>2006-02-27T13:40:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31608-a-weird-one/</loc>
  <lastmod>2006-02-26T03:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31607-continuance-of-deferrals/</loc>
  <lastmod>2006-02-24T22:57:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31606-esops-and-modified-endowment-contracts/</loc>
  <lastmod>2006-03-09T21:53:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31605-401k-and-403b-contribution-limits/</loc>
  <lastmod>2006-02-28T15:07:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31603-prior-service-credit/</loc>
  <lastmod>2006-02-24T20:24:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31602-top-heavy-plan/</loc>
  <lastmod>2006-02-27T15:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31601-murder-in-a-small-town/</loc>
  <lastmod>2006-02-27T14:32:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31600-fed-wthd-on-foreign-national/</loc>
  <lastmod>2006-03-08T17:10:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31599-401k-plan-simple-ira/</loc>
  <lastmod>2006-02-24T18:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31598-immediate-eligibility-adp-testing/</loc>
  <lastmod>2006-03-09T19:35:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31597-401k-but-no-profit-sharing/</loc>
  <lastmod>2006-02-25T00:10:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31596-safe-harbor-401k-top-heavy-question/</loc>
  <lastmod>2006-02-24T16:31:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31595-cannot-locate-deferred-vested-participants/</loc>
  <lastmod>2006-02-27T22:23:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31594-amended-5000-and-sar/</loc>
  <lastmod>2006-02-24T20:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31593-401k-entry-dates/</loc>
  <lastmod>2006-02-27T17:14:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31592-notice-requirements/</loc>
  <lastmod>2006-02-27T16:15:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31591-403b-document-requirement-update/</loc>
  <lastmod>2006-04-15T17:23:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31590-administering-buyback-on-rehire-after-forfeiture/</loc>
  <lastmod>2007-06-18T14:46:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31589-inservice-dist/</loc>
  <lastmod>2006-03-15T01:03:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31588-short-plan-yar-help/</loc>
  <lastmod>2006-02-23T21:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31587-plan-aggregation/</loc>
  <lastmod>2006-03-10T16:01:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31586-fee-for-roth-401k/</loc>
  <lastmod>2006-02-23T22:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31585-schedule-f-filer-and-db-contribution/</loc>
  <lastmod>2006-02-27T23:47:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31584-403b-help-needed/</loc>
  <lastmod>2006-02-23T19:09:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31583-can-the-excise-tax-under-4971a-10-be-waived/</loc>
  <lastmod>2006-03-11T00:09:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31582-flexible-spending-account-fsa-participation/</loc>
  <lastmod>2006-02-23T21:15:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31581-type-of-business-entity-as-factor-in-establishing-ps-plan/</loc>
  <lastmod>2006-02-23T20:16:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31580-retroactive-application-of-comp-limit-and-career-average-plans/</loc>
  <lastmod>2006-02-24T00:31:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31579-cobra-rights-for-fsa-when-hw-is-taft-hartley/</loc>
  <lastmod>2006-02-23T22:14:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31578-a-way-to-avoid-a-plan-audit/</loc>
  <lastmod>2006-03-09T15:16:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31577-matching-catchup-contributions/</loc>
  <lastmod>2006-03-08T05:59:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31576-relius-users-at-v11/</loc>
  <lastmod>2006-02-24T02:30:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31575-interest-earned-after-retirement-on-roth/</loc>
  <lastmod>2006-02-24T17:00:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31574-qdros/</loc>
  <lastmod>2006-02-23T19:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31573-5500ez-and-partners/</loc>
  <lastmod>2006-02-23T21:08:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31572-2006-safe-harbor-plan-with-restrictions-on-match-contribution/</loc>
  <lastmod>2006-02-23T15:12:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31571-negative-election-automatic-enrollment/</loc>
  <lastmod>2006-03-04T16:32:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31570-davis-bacon-credit-for-health-plan-coverage/</loc>
  <lastmod>2006-02-24T22:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31569-match-contributions-for-half-year/</loc>
  <lastmod>2006-02-21T19:09:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31568-indian-nation/</loc>
  <lastmod>2006-05-23T15:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31567-why-no-roth-for-married-filing-separately/</loc>
  <lastmod>2006-02-21T19:51:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31566-pbgc-coverage/</loc>
  <lastmod>2006-02-22T02:33:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31565-minimum-allocation-rate-for-age-based-schedule/</loc>
  <lastmod>2006-02-28T14:04:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31564-simple-sh-401k/</loc>
  <lastmod>2006-02-21T18:27:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31563-relius-users/</loc>
  <lastmod>2006-02-23T14:35:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31562-hardship-withdrawals/</loc>
  <lastmod>2006-02-21T14:18:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31561-annuitizing-employee-contributions/</loc>
  <lastmod>2006-02-21T17:03:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31560-distributions-from-multiple-employer-plan/</loc>
  <lastmod>2006-03-23T23:23:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31559-combined-plan-404a7-deductibility-limit/</loc>
  <lastmod>2006-02-21T12:17:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31558-401k-plan-with-employer-stock/</loc>
  <lastmod>2006-02-22T13:36:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31557-any-relius-users/</loc>
  <lastmod>2006-02-22T13:38:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31556-over-the-counter-reimbursement/</loc>
  <lastmod>2006-02-20T20:17:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31555-accrued-to-date-old-mp-money/</loc>
  <lastmod>2006-02-21T19:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31554-two-415-limits-and-stock-attribution/</loc>
  <lastmod>2006-02-21T21:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31553-rule-90-24-clarification/</loc>
  <lastmod>2006-03-13T18:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31552-rollovers-to-both-ira-and-rothira/</loc>
  <lastmod>2006-02-24T16:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31551-proposed-415-regulations/</loc>
  <lastmod>2006-02-19T16:16:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31550-105h-and-governmental-plans/</loc>
  <lastmod>2006-02-22T16:00:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31549-forms-1099-r-and-945/</loc>
  <lastmod>2006-02-21T15:49:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31548-irs-filing-requirements-for-pop-cafeteria-plan/</loc>
  <lastmod>2018-06-12T19:51:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31547-welfare-plan-funded-w-insurance-and-veba/</loc>
  <lastmod>2006-02-27T16:11:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31546-partnership-income-for-entry-date-compensation/</loc>
  <lastmod>2006-02-17T20:54:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31545-disability-benefit-question/</loc>
  <lastmod>2006-02-17T19:34:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31544-permissive-aggregation/</loc>
  <lastmod>2006-03-03T12:33:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31543-regulations-on-deductibles-under-hdhp/</loc>
  <lastmod>2006-02-28T20:27:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31542-regulations-concerning-deductibles-in-hdhp-with-hsa/</loc>
  <lastmod>2006-03-21T16:25:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31541-cafeteria-plan-funded-w-ins-and-a-veba/</loc>
  <lastmod>2006-02-17T16:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31540-asg/</loc>
  <lastmod>2006-02-17T18:26:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31539-early-withdrawal-from-roth-ira/</loc>
  <lastmod>2006-02-17T06:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31538-hours-of-service-for-eligibility/</loc>
  <lastmod>2006-02-17T00:18:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31537-state-withholding/</loc>
  <lastmod>2011-08-09T20:18:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31536-when-must-a-plan-be-executed/</loc>
  <lastmod>2006-02-16T23:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31535-what-now/</loc>
  <lastmod>2006-02-16T20:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31534-severence-pay-can-you-exclude-it/</loc>
  <lastmod>2006-02-17T19:29:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31533-what-now-fsa-administrator-failed-to-withhold-wages/</loc>
  <lastmod>2006-02-17T16:34:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31532-paying-off-a-401k-loan/</loc>
  <lastmod>2006-02-16T20:34:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31531-employer-mandated-health-risk-assessments-and-medical-exams/</loc>
  <lastmod>2006-02-16T22:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31530-loan-issued-from-roth-401k-account/</loc>
  <lastmod>2006-02-17T21:25:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31529-1986-money-purchase-pension-plans/</loc>
  <lastmod>2006-02-16T18:40:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31528-newbie-needs-help-on-401k-roth-ira-and-iras/</loc>
  <lastmod>2006-02-17T22:33:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31527-irs-quality-assurance-bulletin-2006-3-part-time-employees-revisited/</loc>
  <lastmod>2019-07-16T12:24:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31526-employer-match-and-owner-employee/</loc>
  <lastmod>2006-02-20T20:16:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31525-stock-attribution-and-controlled-group-determination/</loc>
  <lastmod>2006-02-16T19:38:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31524-late-form-945-penalty/</loc>
  <lastmod>2006-02-16T18:01:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31523-failure-to-deposit-deferralssort-of/</loc>
  <lastmod>2006-02-19T18:33:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31522-dbdc-offset-top-heavy-question/</loc>
  <lastmod>2006-02-21T19:03:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31521-correcting-form-945/</loc>
  <lastmod>2006-02-16T17:52:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31520-plan-documents/</loc>
  <lastmod>2006-02-17T12:52:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31519-participating-employer/</loc>
  <lastmod>2006-02-23T17:26:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31518-partnership-income-for-part-of-plan-year/</loc>
  <lastmod>2010-03-17T18:15:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31517-401a4-corrective-amendment-question/</loc>
  <lastmod>2006-02-16T16:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31516-pbgc-form-1-es/</loc>
  <lastmod>2006-02-16T20:01:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31515-retirement-and-iras/</loc>
  <lastmod>2006-02-17T16:37:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31514-self-insured-removal-of-high-risk-claimants/</loc>
  <lastmod>2006-09-22T20:39:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31513-401k-deferral-elections-not-made/</loc>
  <lastmod>2006-03-20T18:48:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31512-restructured-db-plan/</loc>
  <lastmod>2006-02-16T17:56:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31511-401k-discrimination-test-refunds/</loc>
  <lastmod>2006-02-15T23:37:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31510-iras-for-internationals/</loc>
  <lastmod>2006-02-20T20:23:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31509-employer-contributions/</loc>
  <lastmod>2006-02-17T18:05:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31508-termed-participants-on-relius/</loc>
  <lastmod>2006-02-15T19:41:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31507-excluded-compensation/</loc>
  <lastmod>2006-02-15T17:45:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31506-ira-with-irs-refund/</loc>
  <lastmod>2006-02-16T17:32:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31505-vesting-upon-plan-termination/</loc>
  <lastmod>2006-02-16T18:42:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31504-merger-mechanics/</loc>
  <lastmod>2006-02-16T00:51:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31503-reading-5500s/</loc>
  <lastmod>2006-02-16T02:59:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31502-top-heavy-minimum-after-being-excluded/</loc>
  <lastmod>2006-02-20T16:06:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31501-are-401k-plan-fees-deductible/</loc>
  <lastmod>2006-02-15T15:50:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31500-controlled-group-and-coverage-dis-aggregation/</loc>
  <lastmod>2006-02-15T04:34:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31499-fractional-accrual/</loc>
  <lastmod>2006-02-15T12:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31498-irc-410b6c-and-adpacp-testing/</loc>
  <lastmod>2006-02-14T19:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31497-dual-safe-harbor-plans/</loc>
  <lastmod>2006-02-15T16:54:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31496-annuity-valuation-rmds/</loc>
  <lastmod>2006-02-14T19:05:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31495-tracking-down-my-roth-ira/</loc>
  <lastmod>2006-02-15T14:45:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31494-employment-contract-or-plan-document/</loc>
  <lastmod>2007-02-21T20:20:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31493-amendment-to-comply-with-final-401k-regulations/</loc>
  <lastmod>2006-10-20T15:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31492-eligible-rollover-distributions-and-church-plans/</loc>
  <lastmod>2006-02-15T15:41:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31491-severance-pay/</loc>
  <lastmod>2006-02-14T19:29:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31490-michigan-401k-plan-for-small-employers/</loc>
  <lastmod>2006-02-14T15:30:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31489-catch-up-deferrals/</loc>
  <lastmod>2006-02-23T22:39:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31487-substantial-risk-of-forfeiture/</loc>
  <lastmod>2006-02-14T20:45:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31486-what-groups-should-participate-in-401k-committee/</loc>
  <lastmod>2006-02-13T22:26:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31485-employer-responsibility-for-remitting-contributions/</loc>
  <lastmod>2006-07-31T19:18:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31484-benefits-exceeding-compensation/</loc>
  <lastmod>2006-02-14T17:24:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31483-highly-compensated-employees/</loc>
  <lastmod>2006-02-13T23:04:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31482-how-useful-are-designations/</loc>
  <lastmod>2006-02-15T02:39:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31481-can-erisa-403bs-qualify-for-404c/</loc>
  <lastmod>2006-02-16T13:30:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31480-vesting-schedules/</loc>
  <lastmod>2006-02-14T19:59:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31479-vesting-schedules/</loc>
  <lastmod>2006-02-14T03:23:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31478-hsas-in-hawaii/</loc>
  <lastmod>2006-02-14T17:49:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31477-prefunding-profit-sharing/</loc>
  <lastmod>2006-02-13T23:48:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31476-vcp-and-hardship-violation/</loc>
  <lastmod>2006-02-23T22:16:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31475-roth-401k-fees/</loc>
  <lastmod>2006-02-13T21:15:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31474-compensation-s-distributions/</loc>
  <lastmod>2006-02-13T20:27:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31472-customized-data-for-businesses/</loc>
  <lastmod>2006-02-13T16:03:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31471-457-and-401k/</loc>
  <lastmod>2006-02-21T21:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31470-401k-vs-government-pension/</loc>
  <lastmod>2006-02-13T20:00:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31469-flashcards-for-cpc-exam-c4/</loc>
  <lastmod>2006-03-02T16:20:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31468-loan-offset-1099-dispute/</loc>
  <lastmod>2006-02-12T19:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31467-loan-offset-1099-dispute/</loc>
  <lastmod>2006-02-13T02:39:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31466-roth-excess-contribution/</loc>
  <lastmod>2006-02-13T04:56:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31465-long-term-disability-claim-exposure/</loc>
  <lastmod>2006-02-16T19:54:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31464-application-of-401a17-compensation-limit-to-after-tax-contributions/</loc>
  <lastmod>2006-02-11T03:05:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31463-5-year-rule/</loc>
  <lastmod>2006-02-10T23:24:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31462-domestic-workers-nannies/</loc>
  <lastmod>2006-02-24T00:34:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31461-401k-education-seminar-or-conference/</loc>
  <lastmod>2006-02-11T15:32:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31460-really-tired-of-arguing-with-someone-need-substantial-authority/</loc>
  <lastmod>2006-02-11T00:16:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31459-medicar-part-d-and-hipaa/</loc>
  <lastmod>2006-02-10T19:40:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31458-457-and-415-limits/</loc>
  <lastmod>2006-02-10T19:49:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31457-over-paid-match/</loc>
  <lastmod>2006-02-13T17:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31456-military-leave-and-a-plan-that-requires-mandatory-contributions/</loc>
  <lastmod>2006-02-10T17:32:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31455-eligibility-requirements/</loc>
  <lastmod>2006-02-13T17:22:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31453-roth-iras/</loc>
  <lastmod>2006-02-12T03:14:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31452-what-to-include-as-compensation/</loc>
  <lastmod>2006-02-10T17:05:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31451-break-in-service/</loc>
  <lastmod>2006-02-10T22:43:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31450-executive-physical-program/</loc>
  <lastmod>2006-02-10T00:29:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31449-spousal-consent-for-default-election-of-direct-rollover/</loc>
  <lastmod>2006-02-10T00:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31448-spousal-consent-for-default-election-of-direct-rollover/</loc>
  <lastmod>2006-02-10T00:04:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31447-two-tiered-mp-allocation/</loc>
  <lastmod>2006-02-10T00:28:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31446-based-on-recent-posts-in-the-db-section/</loc>
  <lastmod>2006-02-10T16:27:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31445-adp-test-sort-by-name/</loc>
  <lastmod>2006-02-09T21:16:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31444-no-beneficiary/</loc>
  <lastmod>2006-02-10T00:16:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31443-terminated-and-rehired-in-same-year/</loc>
  <lastmod>2006-02-09T19:35:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31442-safe-harbor-401k-maybe-notice/</loc>
  <lastmod>2006-02-10T20:04:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31441-sar-information-required-to-be-given-to-participant/</loc>
  <lastmod>2006-02-24T20:35:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31440-adm-issues-in-disaster-area/</loc>
  <lastmod>2006-02-10T22:27:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31439-how-do-you-determine-if-a-new-loan-is-considered-a-%E2%80%9Creplacement-loan%E2%80%9D/</loc>
  <lastmod>2006-02-22T18:40:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31438-amend-participation-requirements/</loc>
  <lastmod>2006-02-09T19:17:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31436-termination-of-retiree-health-benefits/</loc>
  <lastmod>2006-02-10T19:01:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31435-hsa-contributions-deductibility/</loc>
  <lastmod>2006-02-09T16:29:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31434-4-year-spread-question/</loc>
  <lastmod>2006-02-10T01:06:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31433-profile-options/</loc>
  <lastmod>2006-02-08T23:00:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31432-limited-scope-audit-accountants-opinion/</loc>
  <lastmod>2006-02-09T17:43:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31431-californiawhich-entity-governs-cafeteria-plans/</loc>
  <lastmod>2006-02-09T15:35:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31430-rasd-amendments/</loc>
  <lastmod>2006-02-08T20:33:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31426-using-ira-funds-to-purchase-a-business/</loc>
  <lastmod>2006-02-09T18:08:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31425-maryland-social-security-number-privacy-act/</loc>
  <lastmod>2006-02-08T22:58:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31424-hce-determination/</loc>
  <lastmod>2006-02-08T15:24:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31423-adp-and-acp-testing-option/</loc>
  <lastmod>2006-02-08T18:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31422-acp-test-options/</loc>
  <lastmod>2006-02-08T14:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31421-investing-young/</loc>
  <lastmod>2006-02-08T15:28:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31420-hardship-distribution-and-primary-residence/</loc>
  <lastmod>2006-02-08T18:39:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31419-qmacs-in-adp-test/</loc>
  <lastmod>2006-02-10T16:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31418-how-do-these-guys-do-it/</loc>
  <lastmod>2006-02-09T15:16:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31417-rmd-for-fiscal-year-end-plan/</loc>
  <lastmod>2006-02-13T20:29:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31416-404c-compliance/</loc>
  <lastmod>2006-02-08T00:18:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31415-403b-and-a-sep/</loc>
  <lastmod>2006-02-08T15:52:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31414-differences-in-spd-and-plan-document/</loc>
  <lastmod>2006-02-08T15:26:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31413-waiver-of-50-excise-tax-for-rmd-failure/</loc>
  <lastmod>2006-02-10T02:35:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31412-calculating-severance-amounts-under-409a/</loc>
  <lastmod>2006-05-22T14:54:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31411-erisa-governed-life-insurance-plan/</loc>
  <lastmod>2006-02-20T00:45:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31410-401k-and-roth-ira/</loc>
  <lastmod>2006-02-07T14:28:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31409-more-on-roth-ira/</loc>
  <lastmod>2006-02-07T05:09:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31408-a-good-roth-ira-to-start-out-with/</loc>
  <lastmod>2006-02-07T01:52:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31407-tax-withholding-sent-to-irs-in-error/</loc>
  <lastmod>2006-02-06T22:33:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31406-governmental-401k-plan-and-sox-blackout-notices/</loc>
  <lastmod>2006-02-06T19:54:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31405-414s-compensation-from-date-of-deferrals/</loc>
  <lastmod>2006-02-10T20:16:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31404-unused-leave-and-separation-from-service/</loc>
  <lastmod>2006-02-10T19:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31403-401k-safe-harbor-eligibility/</loc>
  <lastmod>2006-02-06T18:50:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31402-eligible-employee/</loc>
  <lastmod>2006-02-15T19:27:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31401-timing-of-irs-approval-of-a-db-plan-termination/</loc>
  <lastmod>2006-02-06T22:38:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31398-can-ira-or-roth-ira-be-place-in-a-government-i-bonds/</loc>
  <lastmod>2006-02-06T07:10:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31397-adding-to-a-roth-conversion-for-2005-tax-year/</loc>
  <lastmod>2006-02-06T06:54:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31396-coverage-failure/</loc>
  <lastmod>2006-02-09T19:15:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31395-mid-year-start-for-simple-ira-full-yr-comp/</loc>
  <lastmod>2006-02-16T20:27:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31394-ira-withdrawal-deposit/</loc>
  <lastmod>2006-02-21T00:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31393-interest-on-late-quarterlies-after-the-plan-year/</loc>
  <lastmod>2006-02-19T15:57:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31392-negative-election-of-direct-rollover/</loc>
  <lastmod>2006-02-10T00:22:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31391-roth-ira-s-newbie-investor/</loc>
  <lastmod>2006-02-09T17:35:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31390-per-payroll-match/</loc>
  <lastmod>2006-07-29T01:27:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31389-contribution-to-plan-as-incentive-comp/</loc>
  <lastmod>2006-02-03T20:36:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31388-cross-tested-ps-plan-with-401k-deferrals/</loc>
  <lastmod>2006-02-06T13:59:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31387-form-5500-line-7h/</loc>
  <lastmod>2006-02-06T22:48:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31386-cobra-for-expatriates/</loc>
  <lastmod>2006-02-05T02:54:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31385-de-minimus-db/</loc>
  <lastmod>2006-02-03T21:35:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31384-distribution-from-terminating-401k/</loc>
  <lastmod>2006-02-03T23:19:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31383-hce-determination-stupid-question/</loc>
  <lastmod>2006-02-07T23:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31382-412i-carve-out-arrangement/</loc>
  <lastmod>2006-02-03T23:10:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31381-deduction-limit-under-404a7-possible-exemption-from-excise-tax/</loc>
  <lastmod>2006-02-09T04:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31380-deductible-contribution-in-year-of-termination/</loc>
  <lastmod>2006-02-16T16:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31379-schedule-k1-income/</loc>
  <lastmod>2006-02-07T23:52:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31378-roth-ira/</loc>
  <lastmod>2006-02-05T19:00:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31377-purchasing-tpa-firms/</loc>
  <lastmod>2006-02-04T17:31:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31376-wrap-plan/</loc>
  <lastmod>2006-02-21T19:57:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31375-hipaa-special-enrollment-periods/</loc>
  <lastmod>2006-02-03T16:33:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31374-ineligible-401k-deferrals/</loc>
  <lastmod>2006-02-02T19:46:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31373-roth-k-rollovers/</loc>
  <lastmod>2006-02-03T17:05:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31372-custodian-or-self-manage/</loc>
  <lastmod>2006-02-03T00:59:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31371-top-heavy-and-former-key-ees/</loc>
  <lastmod>2006-02-02T20:10:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31370-company-employee-turnover-rates/</loc>
  <lastmod>2006-02-02T17:36:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31369-late-deposit-of-deferrals/</loc>
  <lastmod>2006-02-02T19:44:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31368-new-irs-audit-look-back-period/</loc>
  <lastmod>2006-02-06T21:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31367-employee-billing-software/</loc>
  <lastmod>2006-02-02T20:18:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31366-share-price-in-statement-different/</loc>
  <lastmod>2006-02-04T15:58:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31365-question-for-those-of-you-who-have-filed-w-irs-for-svp-th-failure/</loc>
  <lastmod>2006-02-02T21:52:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31364-must-plans-be-aggregated-for-gateway-testing/</loc>
  <lastmod>2006-05-09T14:08:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31363-401k-deferrals-deferred-taxationfica/</loc>
  <lastmod>2006-02-02T13:41:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31362-safe-harbor-match-catch-up-calculation-for-off-calendar-plan/</loc>
  <lastmod>2006-02-01T21:48:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31361-cobra-election-period-first-payment/</loc>
  <lastmod>2006-02-02T20:05:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31360-no-trust-agreement/</loc>
  <lastmod>2006-02-03T09:47:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31359-403b-combined-with-new-comp-plan/</loc>
  <lastmod>2006-02-01T19:22:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31358-new-registrations-not-being-accepted-new-bug/</loc>
  <lastmod>2006-02-01T16:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31357-top-heavy-minimum-with-dual-eligibility-requirements/</loc>
  <lastmod>2006-02-01T22:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31356-safe-harbor-new-comparability-plan/</loc>
  <lastmod>2006-02-01T17:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31355-sole-proprietor-hires-spouse-can-she-participate/</loc>
  <lastmod>2006-02-08T00:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31354-predecessor-service/</loc>
  <lastmod>2011-08-12T21:06:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31353-question-of-the-day/</loc>
  <lastmod>2006-02-24T00:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31350-can-a-12-years-old-employee-be-a-participant-make-deferrals/</loc>
  <lastmod>2006-02-01T04:49:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31349-temporary-withdrawal-from-multiemployer-plan/</loc>
  <lastmod>2006-07-12T19:34:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31348-safe-harbor-plan/</loc>
  <lastmod>2006-02-03T15:52:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31347-plan-audit/</loc>
  <lastmod>2006-02-01T18:30:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31346-s-corp-distributions-share-release-and-415/</loc>
  <lastmod>2006-02-01T13:33:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31345-hipaa-length-of-record-retention/</loc>
  <lastmod>2006-02-01T14:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31344-actuarial-outsourcing/</loc>
  <lastmod>2006-02-02T01:51:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31343-disability-ins-problem/</loc>
  <lastmod>2006-02-02T14:49:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31342-how-to-start-the-hottest-of-hot-topic-threads/</loc>
  <lastmod>2006-02-07T15:28:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31341-other-problems-encountered/</loc>
  <lastmod>2006-01-31T19:16:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31340-lump-sums/</loc>
  <lastmod>2006-01-31T18:01:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31339-question-for-anyone-who-administers-a-plan-trying-to-meet-the-uniform-allocation-formula-safe-harbor-in-401k-psp/</loc>
  <lastmod>2006-01-31T17:29:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31338-mid-year-deduction-changes-old-new-elections/</loc>
  <lastmod>2006-02-01T19:18:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31337-qdro-distributions-top-heavy-determination/</loc>
  <lastmod>2006-02-01T00:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31336-prohibition-on-reverting-to-adp-testing-when-sh-not-satisfied/</loc>
  <lastmod>2006-01-31T16:24:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31335-hce-waiver/</loc>
  <lastmod>2006-01-31T16:15:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31334-retirement-plan-laws-in-canada/</loc>
  <lastmod>2006-02-05T02:23:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31333-does-anyone-know-of-comprehensive-reference-material-or-seminars-on-international-benefits/</loc>
  <lastmod>2007-05-15T00:15:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31332-404-excess/</loc>
  <lastmod>2006-01-31T13:36:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31331-amending-sep-eligiblity/</loc>
  <lastmod>2006-02-09T16:58:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31330-defined-benefit-plan/</loc>
  <lastmod>2006-02-19T14:01:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31329-401k-safe-harbor-conversion/</loc>
  <lastmod>2006-01-30T14:10:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31328-determining-compensation-for-db-plan-contribution/</loc>
  <lastmod>2006-01-28T18:23:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31327-1099-rs/</loc>
  <lastmod>2006-01-30T19:53:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31326-why-no-rollover-from-a-sep-ira-to-a-qualified-plan/</loc>
  <lastmod>2006-01-27T23:06:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31325-doh705-what-is-mrd-start-date/</loc>
  <lastmod>2006-02-01T19:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31324-hardship-withdrawals/</loc>
  <lastmod>2006-01-28T17:28:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31323-odd-1099-r-situation-underpayment/</loc>
  <lastmod>2006-02-06T19:44:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31322-benefit-offsets/</loc>
  <lastmod>2006-01-31T00:55:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31321-form-5500-fixes/</loc>
  <lastmod>2006-01-30T19:31:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31320-db-and-dc-overlapping-participant-or-not/</loc>
  <lastmod>2006-01-30T04:41:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31319-db-and-dc-overlapping-ppt-or-not/</loc>
  <lastmod>2006-01-27T16:42:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31318-adpacp-refunds-2-12-month-deadline/</loc>
  <lastmod>2006-01-31T13:47:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31317-adp-correction-report/</loc>
  <lastmod>2006-01-30T14:23:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31316-adpacp-testing/</loc>
  <lastmod>2006-01-27T18:59:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31315-mutual-funds/</loc>
  <lastmod>2006-01-27T16:10:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31314-prohibited-transaction-or-not/</loc>
  <lastmod>2006-01-31T18:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31313-final-401k-regs-and-gap-earnings/</loc>
  <lastmod>2006-02-02T20:00:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31312-when-does-an-employer-maintain-the-plan/</loc>
  <lastmod>2006-01-27T15:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31311-benefit-liabilities/</loc>
  <lastmod>2006-01-27T15:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31310-plan-to-plan-transfers/</loc>
  <lastmod>2006-01-26T21:29:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31309-limited-partnership/</loc>
  <lastmod>2006-01-26T21:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31308-new-plan-existing-company-highly-comp-ees/</loc>
  <lastmod>2006-01-27T13:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31307-safe-harbor-match-and-discretionary-match/</loc>
  <lastmod>2006-01-27T12:57:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31306-hra-balance-rollovers/</loc>
  <lastmod>2006-01-28T18:23:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31305-merging-401k-plans/</loc>
  <lastmod>2006-01-26T17:45:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31304-plan-termination/</loc>
  <lastmod>2006-01-26T16:36:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31303-need-1099-help/</loc>
  <lastmod>2006-01-26T22:50:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31302-omission-of-eligible-employee/</loc>
  <lastmod>2006-02-01T17:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31301-smoothly-increasing-regular-intervals/</loc>
  <lastmod>2006-01-26T16:57:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31300-supplemental-insurance-premiums/</loc>
  <lastmod>2006-01-27T20:27:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31299-terminating-underfunded-mp-plan/</loc>
  <lastmod>2006-01-30T18:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31298-buying-and-selling-within-roth-ira/</loc>
  <lastmod>2006-01-31T23:26:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31297-controlled-group/</loc>
  <lastmod>2006-02-10T21:51:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31296-preparing-for-dol-audit-expenses/</loc>
  <lastmod>2006-02-09T01:37:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31295-asset-sale/</loc>
  <lastmod>2006-01-26T14:20:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31294-trustee-decisions-final-binding/</loc>
  <lastmod>2006-01-26T14:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31293-dbdc-gateway/</loc>
  <lastmod>2006-01-26T16:55:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31292-variable-rate-premiums/</loc>
  <lastmod>2006-01-26T18:46:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31291-responsibility-to-complete-the-sec-form-s-8/</loc>
  <lastmod>2006-01-25T21:12:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31290-property-in-an-ira/</loc>
  <lastmod>2006-01-25T21:04:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31289-curtailment-under-fas-88/</loc>
  <lastmod>2006-01-26T23:04:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31288-409a-paid-annual-leave-cash-outs/</loc>
  <lastmod>2006-04-18T15:20:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31287-permissive-service-credit/</loc>
  <lastmod>2009-06-27T16:25:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31286-elapsed-time-vesting-question/</loc>
  <lastmod>2006-01-25T23:05:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31285-unrequested-plan-change/</loc>
  <lastmod>2006-01-25T19:42:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31284-education-to-be-or-not-to-be/</loc>
  <lastmod>2006-01-27T16:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31283-tuition-assistance-plans/</loc>
  <lastmod>2006-01-27T13:39:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31282-couldnt-pass-this-one-up/</loc>
  <lastmod>2006-01-25T16:40:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31281-can-sar-reflect-assumed-name-of-sponsor/</loc>
  <lastmod>2006-01-25T15:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31280-new-to-iras/</loc>
  <lastmod>2006-01-24T21:30:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31279-maximizing-lump-sum-distribution/</loc>
  <lastmod>2006-01-24T22:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31278-fica/</loc>
  <lastmod>2006-01-25T20:14:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31277-flexible-spending-account-run-off-period/</loc>
  <lastmod>2006-01-25T17:24:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31276-split-dollar-reporting/</loc>
  <lastmod>2006-01-25T16:47:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31275-401h-disbursements/</loc>
  <lastmod>2006-01-25T22:41:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31274-2005-401k-plan-in-2006/</loc>
  <lastmod>2006-01-25T17:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31273-mia-participants/</loc>
  <lastmod>2009-04-23T21:03:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31272-401k-compliance-testing/</loc>
  <lastmod>2006-01-24T19:39:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31271-employer-contribution/</loc>
  <lastmod>2006-01-26T12:51:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31270-compensation/</loc>
  <lastmod>2006-01-24T16:08:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31269-can-i-buy-pink-sheet-stocks-in-a-roth/</loc>
  <lastmod>2006-01-24T19:13:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31268-withholding-on-stock-options/</loc>
  <lastmod>2006-01-26T03:46:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31267-two-company-401ks/</loc>
  <lastmod>2006-01-24T15:16:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31266-llc-members-participation-in-cafeteria-plan/</loc>
  <lastmod>2006-02-02T15:38:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31265-over-restored-surrender-charge-do-what-w-the-excess/</loc>
  <lastmod>2006-01-26T14:41:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31264-optional-form-of-annuity/</loc>
  <lastmod>2006-01-24T16:37:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31263-calculating-matching-on-catchups-each-payroll/</loc>
  <lastmod>2006-02-06T23:00:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31262-holistic-treatments/</loc>
  <lastmod>2006-01-24T22:03:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31261-safe-harbor-amendment/</loc>
  <lastmod>2006-01-26T18:47:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31260-employer-contribution/</loc>
  <lastmod>2006-01-31T19:41:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31259-gateway-exception/</loc>
  <lastmod>2006-01-26T14:24:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31258-related-match-for-adp-failure/</loc>
  <lastmod>2006-01-23T22:30:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31257-waive-participation-in-a-sep/</loc>
  <lastmod>2006-01-23T14:45:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31256-deceased-accounholder-made-impermissible-contributions/</loc>
  <lastmod>2006-01-23T18:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31255-roth-ira-to-roth-401k/</loc>
  <lastmod>2006-01-23T14:43:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31254-cafeteria-plan-election-electronic/</loc>
  <lastmod>2006-03-02T16:53:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31253-change-in-name-of-trust-account-after-merger/</loc>
  <lastmod>2006-02-11T17:58:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31252-is-a-government-plan-protected-from-creditors-similar-to-private-sector-plans/</loc>
  <lastmod>2006-01-24T17:54:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31251-fiduciary-responsibility-in-an-erisa-plan/</loc>
  <lastmod>2006-01-25T05:02:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31250-can-a-trust-adopt-a-qualified-plan/</loc>
  <lastmod>2006-01-20T17:04:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31249-are-deductions-technically-under-162-or-404/</loc>
  <lastmod>2006-01-20T20:53:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31248-life-insurance/</loc>
  <lastmod>2006-01-20T15:29:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31247-automatic-rollover-amendment-and-2005-95/</loc>
  <lastmod>2006-02-27T18:48:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31246-reallocation-of-forfeitures-after-merging-of-dc-plan-into-db-plan/</loc>
  <lastmod>2006-01-20T12:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31245-2004-ecxess-roth-contib-recharacterized-in-feb-2005/</loc>
  <lastmod>2006-01-23T18:09:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31244-employer-contributon-only/</loc>
  <lastmod>2006-01-23T02:46:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31243-original-amendment-period-to-adopt-erisa/</loc>
  <lastmod>2006-01-20T22:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31242-cancellation-of-health-benefits/</loc>
  <lastmod>2006-01-20T19:00:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31241-penalties-for-failure-to-timely-provide-file-medicare-part-d-disclosure-notices/</loc>
  <lastmod>2006-01-19T22:11:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31240-412i-plan-and-election-to-participate-in-announcement-2005-80-settlement-initiative/</loc>
  <lastmod>2006-01-20T17:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31239-plan-take-over/</loc>
  <lastmod>2006-01-23T20:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31238-life-insurance-beneficiary-designations/</loc>
  <lastmod>2007-05-23T16:45:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31237-5500-seminar-for-welfare-plan-filings/</loc>
  <lastmod>2006-01-19T17:26:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31236-nqdc-plan-distribution-reporting/</loc>
  <lastmod>2006-01-25T14:16:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31235-anti-cutback-rule/</loc>
  <lastmod>2006-01-19T17:49:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31234-411d6/</loc>
  <lastmod>2006-01-19T22:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31233-off-calendar-year-catch-up/</loc>
  <lastmod>2006-01-20T16:43:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31232-one-to-one-qnec/</loc>
  <lastmod>2006-01-19T17:09:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31231-can-a-sep-ira-be-rolled-into-a-401k/</loc>
  <lastmod>2006-01-19T14:42:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31229-prevalence-by-industry/</loc>
  <lastmod>2006-01-19T17:21:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31228-over-contributed/</loc>
  <lastmod>2006-01-19T19:51:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31227-plan-year-change-to-have-safe-harbor-plan/</loc>
  <lastmod>2006-01-19T13:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31226-elapsed-time-vesting/</loc>
  <lastmod>2006-01-19T13:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31225-can-a-125-plan-include-a-sub-option/</loc>
  <lastmod>2006-01-19T16:38:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31224-what-happens-if-the-irs-does-not-issue-a-favorable-determination-letter/</loc>
  <lastmod>2006-01-21T18:10:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31223-participant-loans/</loc>
  <lastmod>2006-01-19T00:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31222-suspend-rmds/</loc>
  <lastmod>2006-01-18T15:40:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31221-locating-lost-participants-and-paying-them-out/</loc>
  <lastmod>2006-02-05T01:06:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31220-safe-harbor-401k-excluded-compensation/</loc>
  <lastmod>2006-01-18T16:12:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31219-form-1099-r-death-benefitminor-child-beneficiary/</loc>
  <lastmod>2006-01-17T22:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31218-user-fee/</loc>
  <lastmod>2006-01-17T19:46:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31217-vcp-for-non-amenders/</loc>
  <lastmod>2006-01-18T19:58:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31216-roth-401k-question/</loc>
  <lastmod>2006-01-17T21:10:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31215-loan-in-excess-of-50-of-account-balance/</loc>
  <lastmod>2006-01-18T19:54:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31214-5500z/</loc>
  <lastmod>2006-01-18T18:18:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31213-qualified-plan-ira-moved-to-trad-ira/</loc>
  <lastmod>2006-01-23T18:12:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31212-12b-1-fees/</loc>
  <lastmod>2006-01-24T19:57:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31211-store-sale/</loc>
  <lastmod>2006-01-17T16:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31210-hce-sh-waiving-out/</loc>
  <lastmod>2006-01-17T16:44:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31209-change-of-control-definition/</loc>
  <lastmod>2006-03-10T20:24:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31207-premium-conversion-agreement-annually/</loc>
  <lastmod>2006-01-19T18:20:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31206-is-this-premium-only-plan-discriminatory/</loc>
  <lastmod>2006-01-18T18:42:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31205-top-heavy/</loc>
  <lastmod>2006-01-16T22:53:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31204-new-company-old-tax-id/</loc>
  <lastmod>2006-01-18T01:02:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31203-form-1099-r-distribution-to-a-minor/</loc>
  <lastmod>2006-01-16T20:31:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31202-preparation-of-1099-for-current-economic-benefit-of-life-insurance-coverage/</loc>
  <lastmod>2006-01-17T17:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31201-death-benefit-payable-to-trust/</loc>
  <lastmod>2006-01-17T22:25:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31200-spd-update/</loc>
  <lastmod>2006-01-16T20:26:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31199-posting-information-on-workplace-bulletin-board/</loc>
  <lastmod>2006-01-17T14:36:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31198-help-with-401k-annuity-roll-over/</loc>
  <lastmod>2006-01-19T12:06:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31197-canadian-one-man-show-solok-plan/</loc>
  <lastmod>2006-01-16T23:18:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31196-valuation-of-stock-options/</loc>
  <lastmod>2006-01-26T23:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31195-discriminatory-plan-feature/</loc>
  <lastmod>2006-01-13T22:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31194-tuition-reimbursement-policy/</loc>
  <lastmod>2006-01-13T21:55:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31193-are-esop-shares-counted-for-5-owner-determination/</loc>
  <lastmod>2006-01-13T21:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31192-are-esop-shares-counted-for-5-owner-determination/</loc>
  <lastmod>2006-01-20T02:19:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31191-are-esop-shares-counted-to-determine-5-owners/</loc>
  <lastmod>2006-01-13T17:21:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31190-new-user-fee-and-small-plans/</loc>
  <lastmod>2006-01-13T21:41:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31189-dual-eligibility/</loc>
  <lastmod>2006-01-13T16:16:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31188-discretionary-match-contribution/</loc>
  <lastmod>2006-01-13T14:25:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31187-document-approval-list/</loc>
  <lastmod>2006-01-13T00:11:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31186-dc-plan-relative-value-disclosures/</loc>
  <lastmod>2006-01-12T23:58:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31185-reporting-section-125-plan-pre-tax-health-insurance-premiums-on-w-2s/</loc>
  <lastmod>2006-01-13T20:26:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31184-sole-prop-maintained-a-sep-ira-incorporates-and-establishes-a-dbpp-in-december/</loc>
  <lastmod>2006-01-12T22:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31183-form-5500/</loc>
  <lastmod>2006-01-12T23:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31182-play-on-words/</loc>
  <lastmod>2006-01-16T20:26:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31181-wrap-plan/</loc>
  <lastmod>2006-01-13T15:53:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31180-simple-4k-limits/</loc>
  <lastmod>2006-01-12T22:17:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31179-safe-harbor-401k-coverage-test-question/</loc>
  <lastmod>2006-01-12T20:51:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31178-cl-rates-for-2006/</loc>
  <lastmod>2006-04-26T16:11:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31177-timely-matching-contributions/</loc>
  <lastmod>2006-01-12T19:58:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31176-charging-expenses-to-terminated-participants-accounts/</loc>
  <lastmod>2006-01-12T19:35:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31175-last-day-of-plan-year-1230/</loc>
  <lastmod>2006-01-14T03:16:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31174-schedule-r/</loc>
  <lastmod>2006-01-27T13:03:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31173-death-benefit-to-non-spouse-beneficiary/</loc>
  <lastmod>2006-01-14T13:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31172-children-attribution-ez/</loc>
  <lastmod>2006-01-11T22:19:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31171-corrected-1099-r-for-prior-tax-year/</loc>
  <lastmod>2006-01-11T22:13:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31170-adp-returns-for-unionnonunion-tests/</loc>
  <lastmod>2006-01-11T19:45:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31169-golden-handcuffs/</loc>
  <lastmod>2006-10-04T23:01:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31168-sarsep-asset-or-liability/</loc>
  <lastmod>2006-01-11T13:34:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31167-5500-software/</loc>
  <lastmod>2006-01-21T15:04:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31166-match-on-catch-up-contributions/</loc>
  <lastmod>2006-01-11T00:29:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31165-matching-contribution-due-date/</loc>
  <lastmod>2006-01-12T04:11:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31164-two-401k-plans-one-employer-tested-separately/</loc>
  <lastmod>2006-01-19T09:40:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31163-association-health-plans/</loc>
  <lastmod>2006-01-12T21:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31162-can-ebars-be-calculated-based-on-participant-pay-in-top-heavy-year/</loc>
  <lastmod>2006-01-17T17:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31161-2005-max-contribution-for-sole-prop/</loc>
  <lastmod>2006-01-10T20:02:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31160-automatic-rollovers-and-after-tax-contributions/</loc>
  <lastmod>2006-01-10T18:36:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31159-2006-limits/</loc>
  <lastmod>2006-01-10T23:03:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31158-2006-limits/</loc>
  <lastmod>2006-01-11T00:59:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31157-2006-db-minimum-distributions/</loc>
  <lastmod>2006-01-12T19:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31156-forfeitures-not-used/</loc>
  <lastmod>2006-01-10T13:51:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31155-in-kind-distribution-of-employer-stock/</loc>
  <lastmod>2006-01-11T03:40:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31154-post-death-qualified-domestic-relations-order-invalidated/</loc>
  <lastmod>2006-01-12T21:19:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31153-children-as-participants-in-a-401k-plan/</loc>
  <lastmod>2006-01-10T17:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31152-do-i-dare-suggest-that-its-done-at-least-one-good-thing/</loc>
  <lastmod>2006-01-11T22:19:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31150-safe-harbor-notice-and-plan-amendment/</loc>
  <lastmod>2006-01-11T15:09:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31149-when-is-account-established/</loc>
  <lastmod>2006-01-10T00:58:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31148-insurance-agent-bad-info/</loc>
  <lastmod>2006-01-09T20:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31147-davis-bacon-coverage-testing/</loc>
  <lastmod>2006-01-09T17:48:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31146-adp-test-and-catchup-contributions-in-off-cal-year/</loc>
  <lastmod>2006-01-09T15:49:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31145-what-to-do/</loc>
  <lastmod>2006-01-13T18:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31144-11-k-filing-or-not/</loc>
  <lastmod>2006-01-09T16:25:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31143-regular-brokerage-account-roth/</loc>
  <lastmod>2006-01-09T06:56:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31140-spin-off-test-comp-contributions-short-plan-yr/</loc>
  <lastmod>2006-01-09T00:17:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31139-conversion-of-regular-ira-to-roth-ira/</loc>
  <lastmod>2006-01-09T07:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31138-simple-ira-for-previous-year/</loc>
  <lastmod>2006-01-09T16:52:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31137-early-distribution-1st-time-homebuyer/</loc>
  <lastmod>2006-01-07T04:26:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31136-roth-is-doing-great/</loc>
  <lastmod>2006-01-09T06:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31135-payout-wording-of-dro-any-issues/</loc>
  <lastmod>2006-01-07T15:57:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31134-term-employee-going-through-a-divorce/</loc>
  <lastmod>2006-01-09T22:59:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31133-testing-bro-sis-cos-in-separate-plans/</loc>
  <lastmod>2006-01-06T21:33:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31132-us-federal-court-order/</loc>
  <lastmod>2006-01-13T02:07:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31131-canadian-citizen-serving-as-plan-trustee/</loc>
  <lastmod>2006-01-06T18:21:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31130-ibm-freezes-db-accruals/</loc>
  <lastmod>2006-01-06T15:01:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31129-failure-to-correct-an-adp-failure/</loc>
  <lastmod>2006-01-06T20:40:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31128-safe-harbor-compensation/</loc>
  <lastmod>2006-01-06T12:26:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31127-mrd-form-of-benefit/</loc>
  <lastmod>2006-01-12T01:27:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31126-adp-test-and-statutory-exclusions/</loc>
  <lastmod>2019-08-22T12:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31125-1000-hours-requirement-waived-for-disability/</loc>
  <lastmod>2006-01-06T16:46:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31124-new-eligible-fsa-expenses/</loc>
  <lastmod>2006-01-09T17:17:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31123-employeeplan-merger-juggernaut/</loc>
  <lastmod>2006-01-09T20:09:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31122-full-flex-plan/</loc>
  <lastmod>2006-01-05T22:48:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31121-sep-calculation-and-deduction/</loc>
  <lastmod>2006-01-23T15:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31120-best-way-to-change-name-of-employer/</loc>
  <lastmod>2006-01-09T19:11:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31119-linked-plans/</loc>
  <lastmod>2006-03-08T20:57:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31118-annuity-purchase/</loc>
  <lastmod>2006-01-06T19:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31117-sep-ira-eligibility/</loc>
  <lastmod>2006-01-05T21:16:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31116-deemed-coda/</loc>
  <lastmod>2006-01-05T19:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31115-omrdd-health-initiative-new-york/</loc>
  <lastmod>2006-01-05T16:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31114-what-are-the-early-withdrawl-penalties/</loc>
  <lastmod>2006-01-06T12:53:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/31113-simple-plan-contribution/</loc>
  <lastmod>2006-01-05T01:03:52+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
