<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/30787-prefunding-a-ps-contribution/</loc>
  <lastmod>2005-12-01T16:30:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30786-does-qa-20-allow-revocation-of-a-bonus-deferral-election/</loc>
  <lastmod>2005-12-03T00:00:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30785-adp-restructured-test/</loc>
  <lastmod>2005-11-30T17:16:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30784-limit-on-elective-deferrals-in-year-following-hardship/</loc>
  <lastmod>2005-11-30T18:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30783-gust-and-rap/</loc>
  <lastmod>2005-11-30T18:31:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30782-unfreeze-403b/</loc>
  <lastmod>2005-11-29T20:53:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30781-non-profit-enties-special-opportunities/</loc>
  <lastmod>2005-12-01T22:11:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30780-investment-company-to-accept-forced-rollovers/</loc>
  <lastmod>2005-11-29T20:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30779-cafeteria-plan-grace-period/</loc>
  <lastmod>2006-01-06T22:37:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30778-short-plan-year/</loc>
  <lastmod>2005-11-30T15:03:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30777-computer-crashes-when-scrolling-in-message-boards/</loc>
  <lastmod>2005-11-30T14:32:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30776-cross-tested-with-no-hces/</loc>
  <lastmod>2005-11-30T15:30:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30775-alternative-language-employee-material/</loc>
  <lastmod>2005-11-29T16:40:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30774-foreign-employee-moving-to-us-gets-service-credit/</loc>
  <lastmod>2005-12-06T04:57:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30773-2-plans-merging-what-to-do-with-adp-test/</loc>
  <lastmod>2005-11-29T16:27:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30772-catch-up-contributions-only-allowed/</loc>
  <lastmod>2005-12-16T19:33:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30771-takeoverchange-in-actuary/</loc>
  <lastmod>2005-12-03T17:12:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30770-copa-whowhy-are-they/</loc>
  <lastmod>2006-01-11T18:31:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30769-deduction-of-contributions-after-year-of-termination/</loc>
  <lastmod>2005-11-29T18:50:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30768-hardship-withdrawals-and-loans/</loc>
  <lastmod>2005-11-29T15:54:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30767-split-dollar/</loc>
  <lastmod>2005-12-02T03:17:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30766-volunteer-firefighters/</loc>
  <lastmod>2005-11-28T22:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30765-ketra/</loc>
  <lastmod>2005-12-01T13:11:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30764-mrd-to-a-rehired-participant-in-pay-status/</loc>
  <lastmod>2005-12-02T14:28:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30763-minimum-distributions/</loc>
  <lastmod>2005-11-29T02:35:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30762-top-heavy-contribution/</loc>
  <lastmod>2005-11-28T20:03:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30761-415/</loc>
  <lastmod>2005-12-02T14:03:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30760-cobra-voluntary-to-employer/</loc>
  <lastmod>2005-11-29T20:28:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30759-error-on-schedule-a-for-form-5500/</loc>
  <lastmod>2005-11-28T21:00:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30758-reasonable-classification-and-compensation-bands/</loc>
  <lastmod>2005-11-28T19:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30757-applying-extra-loan-repayments/</loc>
  <lastmod>2005-11-28T23:07:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30756-add-more-functionality-to-firefox-by-using-extension/</loc>
  <lastmod>2005-11-27T15:35:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30755-cookies-not-updating/</loc>
  <lastmod>2005-11-29T11:17:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30754-blinky/</loc>
  <lastmod>2005-12-23T17:34:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30753-ira-owned-by-a-living-trust/</loc>
  <lastmod>2005-12-22T00:24:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30752-plan-admin-expenses-allocation/</loc>
  <lastmod>2005-11-24T14:30:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30751-deferrals-on-compensation-above-401a17-limit/</loc>
  <lastmod>2005-11-25T12:17:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30750-mid-year-termination-of-safe-harbor-401k-plan/</loc>
  <lastmod>2005-11-23T22:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30749-allowable-investment/</loc>
  <lastmod>2005-12-01T06:06:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30748-vesting-in-a-multiemployer-plan/</loc>
  <lastmod>2005-11-30T22:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30747-simple-plan-and-401k-in-same-year/</loc>
  <lastmod>2005-11-30T15:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30746-trustee-decisions-final-binding/</loc>
  <lastmod>2005-11-23T15:38:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30745-asset-valuation-method/</loc>
  <lastmod>2005-11-23T15:16:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30744-asset-valuation-method/</loc>
  <lastmod>2005-11-26T05:59:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30743-gift-certificate-as-payment/</loc>
  <lastmod>2005-11-24T00:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30742-safe-harbor-match-and-discretionary-match/</loc>
  <lastmod>2008-12-01T15:43:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30741-roth-ira/</loc>
  <lastmod>2005-12-05T16:20:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30740-timing-of-switching-testing-methods/</loc>
  <lastmod>2005-11-23T14:56:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30739-investment-of-matching-contributions/</loc>
  <lastmod>2005-11-23T19:08:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30738-revenue-sharing/</loc>
  <lastmod>2005-11-24T22:45:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30737-qdro-in-service-distribution-top-heavy/</loc>
  <lastmod>2005-11-23T15:26:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30736-imputed-income-and-gross-up/</loc>
  <lastmod>2005-11-22T17:28:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30735-gratitude-a-matter-of-perspective/</loc>
  <lastmod>2007-12-13T09:52:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30734-converting-from-church-plan-status-to-erisa/</loc>
  <lastmod>2005-11-22T20:44:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30733-partial-terminationfull-termination/</loc>
  <lastmod>2005-11-23T21:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30731-failure-to-make-mandatory-distribution-by-12312005/</loc>
  <lastmod>2005-12-19T22:13:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30730-late-rmds-is-there-a-notification-requirement/</loc>
  <lastmod>2006-01-18T22:16:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30729-gains-applied-to-distribution-from-pooled-acct-in-dec/</loc>
  <lastmod>2005-11-21T23:44:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30727-enrollment-for-unavailable-employees/</loc>
  <lastmod>2005-11-23T21:27:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30726-distributions-on-terminated-plans/</loc>
  <lastmod>2005-11-22T16:47:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30725-who-decides-that-nq-deferrals-stop/</loc>
  <lastmod>2005-11-23T05:35:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30724-datadocuments-property-of/</loc>
  <lastmod>2005-11-22T15:17:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30723-split-dollar/</loc>
  <lastmod>2007-05-21T17:47:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30722-terminated-sep/</loc>
  <lastmod>2005-11-21T20:01:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30721-anyone-know-of-a-surety-company-that-writes-4204-bonds/</loc>
  <lastmod>2005-11-22T06:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30720-restarting-401k/</loc>
  <lastmod>2005-11-19T00:19:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30719-safe-harbor-notice/</loc>
  <lastmod>2005-11-29T14:47:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30718-prohibited-transactions/</loc>
  <lastmod>2005-11-18T19:20:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30717-rollovers/</loc>
  <lastmod>2005-11-18T20:24:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30716-adp-test-fails-refund-and-subsequent-deferral-limits/</loc>
  <lastmod>2005-11-22T13:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30715-time-sensitive-question-re-grace-period/</loc>
  <lastmod>2005-12-17T14:54:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30714-yesterdays-exam/</loc>
  <lastmod>2005-11-18T15:55:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30713-w-2-box-13-active-participant/</loc>
  <lastmod>2018-01-04T15:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30712-ira-rollover-ok-in-light-of-sepp/</loc>
  <lastmod>2005-11-18T20:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30711-correcting-adp-test-failure/</loc>
  <lastmod>2005-11-18T13:57:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30710-discriminatory-tuition-assistance-plans/</loc>
  <lastmod>2009-06-01T19:20:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30709-odd-separation-from-employment-question/</loc>
  <lastmod>2005-11-29T23:13:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30708-mrd-for-active-participant-born-in-1916/</loc>
  <lastmod>2005-11-19T00:35:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30707-eligibility/</loc>
  <lastmod>2005-11-18T16:44:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30706-409a-termination-of-employment/</loc>
  <lastmod>2005-11-17T20:47:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30705-newly-established-custom-plan/</loc>
  <lastmod>2005-11-17T20:18:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30704-welfare-benefit-plan-as-deferred-compensation-plan/</loc>
  <lastmod>2005-11-17T20:52:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30703-qdro-possiblity/</loc>
  <lastmod>2005-12-12T14:22:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30702-first-match-acp-testing-requirements/</loc>
  <lastmod>2005-11-18T15:31:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30701-rollover-of-rmd/</loc>
  <lastmod>2005-11-19T16:56:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30700-erisa-law-curriculums/</loc>
  <lastmod>2005-11-17T18:25:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30699-vanguard-or-etrade-for-ira-and-more/</loc>
  <lastmod>2007-01-05T16:53:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30698-modification-of-discounted-options-under-409a/</loc>
  <lastmod>2005-11-28T15:38:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30697-final-final-regulations-variable-annuity-contracts/</loc>
  <lastmod>2005-11-17T17:17:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30696-heating-pad-an-otc-expense/</loc>
  <lastmod>2005-11-17T20:01:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30695-tpa-service-issues/</loc>
  <lastmod>2005-11-23T16:16:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30694-coverage-of-retired-board-member/</loc>
  <lastmod>2005-11-22T22:10:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30693-loans/</loc>
  <lastmod>2005-11-17T18:25:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30692-restate-or-amend/</loc>
  <lastmod>2005-11-17T13:42:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30691-90-24-transfer-rule/</loc>
  <lastmod>2005-11-24T20:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30690-avoidance-of-59-12-penalty/</loc>
  <lastmod>2005-11-17T23:53:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30689-top-paid-group-hces-and-failed-adp-test/</loc>
  <lastmod>2005-11-17T18:31:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30688-medicare-part-d-subsidy-for-non-conforming-state/</loc>
  <lastmod>2005-12-03T19:12:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30687-plan-expenses/</loc>
  <lastmod>2005-11-17T20:19:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30686-lump-sums/</loc>
  <lastmod>2005-11-28T15:09:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30685-real-estate-management-company-401k/</loc>
  <lastmod>2005-11-16T18:46:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30684-thanksgiving-approacheth/</loc>
  <lastmod>2005-11-17T14:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30683-controlled-group/</loc>
  <lastmod>2005-11-22T15:13:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30682-rmd-payments/</loc>
  <lastmod>2005-11-16T17:40:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30681-s-corp-employer-deductions/</loc>
  <lastmod>2005-11-16T18:36:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30680-safe-harbor-notice/</loc>
  <lastmod>2005-11-16T18:22:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30679-er-didnt-withhold-enough/</loc>
  <lastmod>2005-12-07T14:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30678-plan-audit/</loc>
  <lastmod>2005-11-16T16:44:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30677-414s-safe-harbor-exclusions-from-compensation/</loc>
  <lastmod>2024-04-10T14:28:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30676-401a9-amendments/</loc>
  <lastmod>2005-11-16T21:29:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30675-medicare-and-groups-over-20-employees/</loc>
  <lastmod>2005-11-16T00:46:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30674-states-offering-hsas/</loc>
  <lastmod>2005-11-15T23:17:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30673-safe-harbor-match-testing/</loc>
  <lastmod>2005-11-18T17:13:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30672-state-withholding/</loc>
  <lastmod>2005-11-15T22:36:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30671-anyone-had-a-412e-app-accepted/</loc>
  <lastmod>2005-11-22T19:05:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30670-safe-harbor-notices/</loc>
  <lastmod>2005-11-16T18:26:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30669-money-purchase-plan-roth/</loc>
  <lastmod>2005-12-12T22:10:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30668-participant-statement-vendor/</loc>
  <lastmod>2005-11-16T21:52:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30667-hces/</loc>
  <lastmod>2009-03-04T18:31:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30666-fidelity-bond/</loc>
  <lastmod>2005-11-15T19:10:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30665-404c/</loc>
  <lastmod>2005-11-16T16:03:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30664-separate-accounting/</loc>
  <lastmod>2005-11-15T15:47:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30663-mrd-for-new-plan/</loc>
  <lastmod>2005-11-15T17:13:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30662-granting-hypothetical-service-in-a-db-plan/</loc>
  <lastmod>2005-11-15T17:15:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30661-trasnferring-assets/</loc>
  <lastmod>2005-11-15T13:05:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30659-stipulated-income/</loc>
  <lastmod>2005-11-15T22:51:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30658-wash-sales-using-ira/</loc>
  <lastmod>2005-12-26T17:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30657-bankrupt-investment-alternative-in-nqdcp/</loc>
  <lastmod>2005-11-17T23:34:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30656-granting-service/</loc>
  <lastmod>2005-11-15T17:21:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30655-help-with-unsolicited-distribution/</loc>
  <lastmod>2005-11-14T19:51:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30654-8717/</loc>
  <lastmod>2005-11-14T20:21:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30653-post-retirement-medical-accounts-db/</loc>
  <lastmod>2005-11-14T18:20:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30652-2-incomes-employee-and-self-employed/</loc>
  <lastmod>2005-11-14T18:20:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30651-how-many-5500s/</loc>
  <lastmod>2005-11-14T19:52:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30650-409a/</loc>
  <lastmod>2005-11-18T17:55:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30649-2005-new-key-employee/</loc>
  <lastmod>2005-11-14T19:21:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30648-election-changes-for-new-cobra-participants/</loc>
  <lastmod>2005-11-14T19:38:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30647-new-plan-for-a-dead-guy/</loc>
  <lastmod>2005-11-14T23:15:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30646-benefit-contribution-strategies/</loc>
  <lastmod>2005-11-22T20:34:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30645-employer-offered-medicare-supp-plan/</loc>
  <lastmod>2005-11-16T00:29:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30644-calculation-of-lost-earnings/</loc>
  <lastmod>2005-12-07T14:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30643-collectively-bargained-plans/</loc>
  <lastmod>2005-11-11T23:46:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30642-arbitrary-acceleration-of-early-retirement-age-for-some/</loc>
  <lastmod>2005-11-14T14:02:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30641-from-990-and-from-5500/</loc>
  <lastmod>2005-11-11T23:02:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30640-simple-ira-vs-safe-harbor-401k/</loc>
  <lastmod>2005-11-14T15:49:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30639-shmac-gateway-minimum/</loc>
  <lastmod>2005-11-14T12:40:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30638-too-easy-or-too-difficult/</loc>
  <lastmod>2005-11-14T18:21:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30637-414s-testing-adpacp-test-purposes/</loc>
  <lastmod>2005-11-11T15:43:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30636-safe-harbor-maybe/</loc>
  <lastmod>2005-11-11T17:53:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30634-hurricane-katrina/</loc>
  <lastmod>2005-11-11T20:00:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30633-roth-amendment/</loc>
  <lastmod>2005-11-11T15:33:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30632-apc-and-nqdcp/</loc>
  <lastmod>2005-11-16T20:49:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30631-taking-options-in-lieu-of-cash-409a-problem/</loc>
  <lastmod>2005-11-16T20:51:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30630-simple-deferrals-not-taken-from-bonus/</loc>
  <lastmod>2005-11-11T16:19:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30628-404c-and-brokerage-accounts/</loc>
  <lastmod>2005-11-15T21:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30627-sample-letter-to-describe-defined-benefit-plans/</loc>
  <lastmod>2005-11-14T15:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30626-smoking-surcharge-for-health-plan/</loc>
  <lastmod>2005-11-10T13:16:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30625-adp-testing-compensation/</loc>
  <lastmod>2005-11-10T13:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30623-updated-2008-2004-hsa-limitation-chart-revised-61807/</loc>
  <lastmod>2006-11-20T17:25:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30621-vesting-discrimination-requirements/</loc>
  <lastmod>2005-11-10T12:20:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30620-corrective-distributions/</loc>
  <lastmod>2005-11-10T22:41:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30619-roth-401kexclusive-roth-contributions/</loc>
  <lastmod>2005-11-10T16:25:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30618-returned-from-asppa/</loc>
  <lastmod>2005-11-11T16:51:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30603-excluding-some-union-employees/</loc>
  <lastmod>2005-11-15T04:44:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30602-ownership-question/</loc>
  <lastmod>2005-11-11T17:11:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30601-a-puzzle-need-a-site-or-reference-as-well-as-your-opinions-please/</loc>
  <lastmod>2005-11-11T17:26:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30600-partial-termination/</loc>
  <lastmod>2005-11-04T22:56:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30599-recharacterized-deferrals-as-catch-up-and-415-limit/</loc>
  <lastmod>2005-11-10T16:23:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30598-roth-ira-questions-new-member-here/</loc>
  <lastmod>2005-12-05T16:00:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30597-llc-partner-reducing-llc-income-to-get-w-2-from-a-client/</loc>
  <lastmod>2005-11-04T21:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30596-safe-harbor/</loc>
  <lastmod>2005-11-04T23:53:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30595-katrina-distributions/</loc>
  <lastmod>2005-11-04T20:47:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30594-limited-scope-audit-and-certified-trustee-statements/</loc>
  <lastmod>2005-11-17T20:54:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30592-annual-additions-for-an-off-cal-plan-year/</loc>
  <lastmod>2005-11-24T00:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30591-is-annual-open-enrollment-mandatory/</loc>
  <lastmod>2005-11-04T17:07:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30590-open-enrollment-mandatory/</loc>
  <lastmod>2005-11-10T22:38:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30589-cobra-open-enrollment-period/</loc>
  <lastmod>2005-11-04T21:48:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30588-plan-year-compensation-under-1401a4-12-for-safe-harbor-dc-plan-inconsistent-results/</loc>
  <lastmod>2005-11-04T18:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30587-wiping-out-bases-due-to-erisa-ffl/</loc>
  <lastmod>2005-11-04T23:01:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30586-key-employee-determination/</loc>
  <lastmod>2005-11-15T21:33:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30585-separate-plan-for-employees/</loc>
  <lastmod>2005-11-04T14:19:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30584-terminating-a-group-health-church-plan/</loc>
  <lastmod>2005-11-24T20:24:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30583-simple-termination-prior-to-notice/</loc>
  <lastmod>2005-11-09T18:10:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30582-does-the-6-month-delay-apply-in-the-case-of-the-death-of-a-key-employee/</loc>
  <lastmod>2005-11-18T12:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30581-joint-and-survivor-annuity/</loc>
  <lastmod>2005-11-15T17:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30580-optical-illusions/</loc>
  <lastmod>2005-11-03T18:57:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30579-hardship-availability-do-diversification-and-other-inservice-withdrawals-affect-hardship-availability/</loc>
  <lastmod>2005-11-03T20:31:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30578-loans/</loc>
  <lastmod>2005-11-05T12:14:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30577-safe-harbor-401k-plan-basic-match-discretionary-match-catchup-only/</loc>
  <lastmod>2005-11-03T15:58:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30576-death-benefit-under-qpsa-after-plan-termination/</loc>
  <lastmod>2005-11-04T16:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30575-top-heavy-initial-plan-year-traditional-401k-plan/</loc>
  <lastmod>2005-11-03T15:53:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30574-self-correction-for-exclusion-from-elective-deferrals-adp/</loc>
  <lastmod>2005-11-03T16:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30573-partners-deferred-and-had-a-partnership-loss/</loc>
  <lastmod>2005-11-03T16:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30572-overdistibution-to-plan-particpant/</loc>
  <lastmod>2005-11-18T14:30:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30571-katrina/</loc>
  <lastmod>2005-11-03T15:53:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30570-plan-merger-timeline/</loc>
  <lastmod>2005-11-03T14:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30569-terminated-plan-participant-wont-respond/</loc>
  <lastmod>2005-11-03T16:08:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30568-notice-of-intent-to-levy/</loc>
  <lastmod>2005-11-02T23:12:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30567-broker-commissions/</loc>
  <lastmod>2006-02-12T22:11:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30566-seeking-advice/</loc>
  <lastmod>2005-11-04T01:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30564-hardship-distribution/</loc>
  <lastmod>2005-11-03T13:46:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30563-630-pye-401k-safe-harbor-needed-every-other-year/</loc>
  <lastmod>2005-11-02T17:25:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30562-rmd-to-multiple-beneficiaries/</loc>
  <lastmod>2005-11-02T17:11:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30561-gain-on-excess-annual-additions/</loc>
  <lastmod>2005-11-02T16:26:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30560-self-insured-plan-discrimination-issue/</loc>
  <lastmod>2006-01-16T17:06:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30559-can-litigation-expenses-be-paid-from-plan-assets/</loc>
  <lastmod>2005-11-02T20:52:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30558-what-does-old-comparability-mean/</loc>
  <lastmod>2005-11-03T22:41:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30557-distribution-to-husbandparticipant-wife-back-in-mexico/</loc>
  <lastmod>2005-11-01T19:11:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30556-is-this-a-safe-harbor-match-plan/</loc>
  <lastmod>2005-11-01T20:59:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30555-expense-loads-in-funding/</loc>
  <lastmod>2005-11-03T22:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30554-partnership-contributions-to-hsas/</loc>
  <lastmod>2005-11-08T18:57:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30553-separation-of-service/</loc>
  <lastmod>2005-11-01T17:15:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30552-recent-forbes-ira-adventures-implied-your-iras-could-own-your-business/</loc>
  <lastmod>2005-11-04T06:06:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30551-freeze-or-terminate-401k-start-simple/</loc>
  <lastmod>2005-11-22T18:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30550-can-employer-be-generous-in-a-safe-harbor-plan/</loc>
  <lastmod>2005-11-05T12:29:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30548-top-heavy-plans/</loc>
  <lastmod>2005-11-03T00:17:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30547-safe-harbor-match-on-catch-up-contributions/</loc>
  <lastmod>2005-11-02T12:01:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30546-is-this-a-wrap-document/</loc>
  <lastmod>2005-11-02T19:52:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30545-pte-77-4/</loc>
  <lastmod>2005-11-02T13:04:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30544-starting-a-roth-irc-which-funds-to-choose/</loc>
  <lastmod>2005-11-02T18:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30543-loans-from-pension-plan/</loc>
  <lastmod>2005-11-02T21:35:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30542-partnership-plan-and-plan-deduction-logistics/</loc>
  <lastmod>2005-11-04T18:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30541-ira-investing-in-a-llc/</loc>
  <lastmod>2005-11-05T01:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30540-scary-halloween-decorations/</loc>
  <lastmod>2005-10-31T21:28:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30539-contributions-after-retirement/</loc>
  <lastmod>2005-11-01T13:09:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30538-business-establish-after-effective-date-of-plan/</loc>
  <lastmod>2005-11-01T13:11:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30537-retroactive-amendment-of-insignificant-error/</loc>
  <lastmod>2005-10-31T21:00:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30536-plan-amendment-list/</loc>
  <lastmod>2005-11-02T03:46:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30535-matching-contribution-331-plan-year-end/</loc>
  <lastmod>2005-10-31T20:44:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30534-final-5500/</loc>
  <lastmod>2005-11-02T17:01:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30533-an-employer-decides-to-help-out-an-employee-now-im-worried-about-discrimination/</loc>
  <lastmod>2005-11-05T04:32:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30532-happy-halloween/</loc>
  <lastmod>2005-11-29T02:54:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30531-employer-wants-money-back-now-what/</loc>
  <lastmod>2010-02-28T17:22:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30530-sole-prop-partner-415-limit/</loc>
  <lastmod>2005-10-31T17:11:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30529-participant-loan/</loc>
  <lastmod>2005-10-31T20:00:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30528-participant-loans/</loc>
  <lastmod>2005-10-31T16:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30527-late-deposits-as-a-result-of-investment-firm-error/</loc>
  <lastmod>2013-01-16T20:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30526-employee-contributions-voluntary-to-health-premiums-of-other-employees/</loc>
  <lastmod>2005-11-30T03:41:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30525-search-firms-missing-participants/</loc>
  <lastmod>2005-11-02T20:48:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30524-irs-audit-plan-distributions/</loc>
  <lastmod>2005-10-31T20:09:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30523-using-roth-iras-for-first-time-home-buying/</loc>
  <lastmod>2005-11-01T14:07:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30522-a-giant-disaster-or-a-failure-to-communicate-or-nonprofits-do-the-darndest-things/</loc>
  <lastmod>2005-11-04T17:44:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30521-terminate-veba-and-transfer-of-assets-advice-needed/</loc>
  <lastmod>2005-11-04T18:59:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30520-can-we-invest-in-a-roth-ira-with-a-foreign-posting/</loc>
  <lastmod>2005-10-30T22:34:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30519-minimum-participation-under-s401a26/</loc>
  <lastmod>2005-10-31T18:42:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30518-alternatives-to-457f/</loc>
  <lastmod>2005-11-02T23:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30517-californias-ab2208-domestic-partner-bill/</loc>
  <lastmod>2005-10-30T06:06:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30516-vesting-on-plan-termination-revisited/</loc>
  <lastmod>2005-11-01T04:09:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30515-consumer-information-for-consumer-driven-plans/</loc>
  <lastmod>2005-11-09T17:52:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30514-excluded-employee/</loc>
  <lastmod>2005-10-31T16:17:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30513-cost-of-actuarial-services/</loc>
  <lastmod>2005-10-28T19:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30512-hce-determination-in-a-puerto-rico-plan/</loc>
  <lastmod>2005-10-28T18:50:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30511-creative-unionizing-410b-exclusions/</loc>
  <lastmod>2005-10-29T04:12:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30509-need-help-irs-audit/</loc>
  <lastmod>2005-11-05T04:27:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30508-age-limits-on-db-plan-startups/</loc>
  <lastmod>2005-11-03T14:41:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30507-compensation-exclusions/</loc>
  <lastmod>2005-10-28T14:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30506-starting-a-401k-with-1-month-left-in-the-year/</loc>
  <lastmod>2005-10-29T19:46:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30505-debit-cards-for-fsa/</loc>
  <lastmod>2005-12-02T23:11:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30504-401k-employer-contribution-made-in-error/</loc>
  <lastmod>2005-10-27T21:11:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30503-pre-tax-or-post-tax-contributions-to-an-hsa/</loc>
  <lastmod>2005-10-28T19:33:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30502-how-to-handle-401k-contributions-on-a-paycheck/</loc>
  <lastmod>2005-10-28T16:23:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30501-consulting-agreements-as-deferred-compensation/</loc>
  <lastmod>2005-11-16T21:05:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30500-restrictions-on-matched-employee-contributions-or-401k-contributions/</loc>
  <lastmod>2005-10-27T18:29:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30499-deferral-on-severance-pay/</loc>
  <lastmod>2005-11-01T20:06:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30498-sarsep-401k-combination/</loc>
  <lastmod>2005-10-29T18:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30497-collection-agency/</loc>
  <lastmod>2005-11-01T18:39:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30496-union-employees-in-ns-pt/</loc>
  <lastmod>2005-10-28T03:37:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30495-dol-vs-kaiser-survey/</loc>
  <lastmod>2005-10-27T19:44:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30494-new-look/</loc>
  <lastmod>2005-11-17T16:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30493-hurricane-wilma-relief/</loc>
  <lastmod>2005-10-27T15:37:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30492-cobra-and-temporary-lay-offs/</loc>
  <lastmod>2005-10-28T11:12:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30491-overlap-and-plan-year-and-fiscal-year/</loc>
  <lastmod>2005-11-02T16:06:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30490-another-roth-401k-question/</loc>
  <lastmod>2005-11-01T14:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30489-mid-year-merger-of-db-plans/</loc>
  <lastmod>2005-10-31T20:18:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30488-deduction-of-contributions-to-a-db-plan/</loc>
  <lastmod>2005-10-30T08:45:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30487-employer-contributions-in-an-hsa/</loc>
  <lastmod>2005-10-28T13:37:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30486-messy-qdro-case/</loc>
  <lastmod>2005-10-31T15:02:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30485-pbgc-premium-payments/</loc>
  <lastmod>2005-10-27T13:21:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30484-technical-resource-training-and-seminars/</loc>
  <lastmod>2005-10-27T00:21:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30483-control-group-brother-sister-relationship/</loc>
  <lastmod>2005-11-16T17:24:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30482-participant-failed-to-take-rmds/</loc>
  <lastmod>2005-12-02T00:34:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30481-plan-did-not-allow-part-timers-to-participate-new-rulings/</loc>
  <lastmod>2005-11-11T04:52:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30480-brain-fart-catch-ups/</loc>
  <lastmod>2005-10-27T22:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30479-204h-notice-mailing-date/</loc>
  <lastmod>2005-10-27T14:39:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30478-software-for-non-discrimination-testing/</loc>
  <lastmod>2005-11-01T22:42:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30477-safe-harbor-multiple-employer-plan/</loc>
  <lastmod>2005-10-26T20:02:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30476-multiemployer-plan-article/</loc>
  <lastmod>2005-10-27T01:00:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30475-2-or-more-roth-iras-contribution-limits/</loc>
  <lastmod>2005-10-27T15:32:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30474-parsonage-allowance-and-hospital-chaplain/</loc>
  <lastmod>2005-10-26T17:27:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30473-hipaa-de-identified-information/</loc>
  <lastmod>2005-10-26T18:28:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30472-employer-contributions-to-403b/</loc>
  <lastmod>2005-10-26T21:19:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30471-rmds-death-of-ira-owner-after-rbd/</loc>
  <lastmod>2005-10-26T17:16:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30470-personal-health-care-stipend/</loc>
  <lastmod>2005-10-26T02:28:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30469-participant-loan-too-many-payments-deducted-repaid-too-much/</loc>
  <lastmod>2005-10-25T21:20:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30468-help-annual-addition-limits-in-the-year-of-on-asset-sale/</loc>
  <lastmod>2005-10-26T00:16:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30467-simple-ira-yr-end-true-up/</loc>
  <lastmod>2005-10-26T12:08:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30466-new-cross-tested-plan-partial-year/</loc>
  <lastmod>2005-11-02T16:19:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30465-deferral-limits/</loc>
  <lastmod>2005-10-25T20:49:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30464-late-deferrals-for-key-employees/</loc>
  <lastmod>2005-11-18T14:48:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30463-roth-401k/</loc>
  <lastmod>2005-10-25T19:53:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30462-matching-contributions/</loc>
  <lastmod>2005-10-25T19:38:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30461-prohibited-transaction-interplay-of-tier-one-tax-and-tier-2-tax/</loc>
  <lastmod>2005-10-27T21:33:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30460-participant-with-0-compensation-and-401k-testing/</loc>
  <lastmod>2005-10-26T11:28:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30459-required-amendments-to-cafeteria-plans/</loc>
  <lastmod>2005-10-25T16:36:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30458-limited-partnership-setting-up-retirement-plan/</loc>
  <lastmod>2005-10-25T15:15:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30457-is-this-legal-plan-assets-to-pay-irs-liability/</loc>
  <lastmod>2005-10-27T16:12:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30456-re-roth-ira-eligibility-and-disbility-income/</loc>
  <lastmod>2005-10-27T11:29:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30455-hardship-calculations/</loc>
  <lastmod>2005-10-25T19:07:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30454-non-standardized-prototype-psp-did-not-amend-for-gustegtrra-nor-did-it-ever-apply-for-determination/</loc>
  <lastmod>2005-10-25T22:12:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30453-requiring-contributions-in-excess-of-cbe-obligations/</loc>
  <lastmod>2005-12-19T21:16:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30452-safe-harbor-matching-with-a-twist/</loc>
  <lastmod>2005-10-24T19:34:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30451-death-benefits-loans-and-an-ex-wife/</loc>
  <lastmod>2005-10-25T23:11:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30450-asppa-conference/</loc>
  <lastmod>2005-10-24T19:52:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30449-division-sponsored-plan-or-impossible/</loc>
  <lastmod>2005-10-26T13:24:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30448-the-world-series-in-the-21st-century/</loc>
  <lastmod>2005-10-27T20:46:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30447-terminating-a-mewa/</loc>
  <lastmod>2005-11-01T02:23:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30446-are-new-contributions-to-a-sep-set-up-by-a-previous-employer-allowed/</loc>
  <lastmod>2005-10-25T13:55:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30445-roth-ira-conversion/</loc>
  <lastmod>2006-02-14T11:11:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30444-401k-alternatives/</loc>
  <lastmod>2005-10-22T17:34:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30443-sporadic-partial-distributions-to-hce/</loc>
  <lastmod>2005-11-02T16:16:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30442-interaction-between-income-for-trust-purposes-and-rmds/</loc>
  <lastmod>2005-10-25T17:33:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30441-late-5500sreal-late/</loc>
  <lastmod>2005-10-24T18:02:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30440-cumulative-deferral-info-for-hardships/</loc>
  <lastmod>2005-10-21T19:09:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30439-eligibilty-excluding-part-time-employees/</loc>
  <lastmod>2005-10-24T14:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30438-accrual-vs-cash-basis-of-accounting-and-reporting/</loc>
  <lastmod>2005-10-21T21:02:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30437-loan-over-the-50000-limit/</loc>
  <lastmod>2005-10-24T15:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30435-how-do-you-convert-a-cash-balance-plan-lump-sum-to-an-annuity-commencing-before-normal-retirement-age/</loc>
  <lastmod>2005-10-21T16:29:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30434-not-really-a-plan-question-but/</loc>
  <lastmod>2005-11-15T17:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30433-minor-change-to-a-volume-submitter-document/</loc>
  <lastmod>2005-10-21T20:21:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30432-use-of-form-w-4p/</loc>
  <lastmod>2005-10-25T13:44:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30431-2-sep-plans-for-the-same-individual-for-2-different-companies-is-this-allowable/</loc>
  <lastmod>2005-10-21T16:16:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30430-compliance-testing/</loc>
  <lastmod>2007-09-13T17:55:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30429-fees-for-conversion-to-new-tpa-settlor-or-not/</loc>
  <lastmod>2005-10-20T20:11:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30428-equal-periodic-payments-payments-monthly-or-annually/</loc>
  <lastmod>2005-10-21T07:14:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30427-401k-and-life-insurance-policies/</loc>
  <lastmod>2005-10-20T20:04:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30426-state-mandated-health-benefits/</loc>
  <lastmod>2005-10-20T20:20:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30425-cobra/</loc>
  <lastmod>2005-10-23T22:37:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30424-financial-advisor-fiduciary/</loc>
  <lastmod>2006-01-25T18:07:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30423-double-taxation-of-loans/</loc>
  <lastmod>2005-10-22T13:28:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30422-vesting-credit/</loc>
  <lastmod>2016-09-26T14:25:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30421-match-used-to-cover-top-heavy-minimum/</loc>
  <lastmod>2005-10-20T13:40:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30420-question-on-multiple-employer-plans-question-on-qslobs/</loc>
  <lastmod>2005-10-20T17:59:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30419-reportable-event-notice-to-pbgc/</loc>
  <lastmod>2005-10-20T13:09:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30418-roth-401k/</loc>
  <lastmod>2005-10-20T12:18:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30417-rmd-and-leave-of-absence/</loc>
  <lastmod>2005-10-20T22:04:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30416-in-service-rollover-distribution/</loc>
  <lastmod>2005-10-24T17:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30415-match-rate-differs-for-2-divisions/</loc>
  <lastmod>2005-10-21T12:57:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30414-grandfathered-governmental-401k-merger-with-457/</loc>
  <lastmod>2005-10-24T18:30:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30413-husband-and-wife-each-with-their-own-businesses/</loc>
  <lastmod>2005-10-25T13:56:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30412-participant-loans/</loc>
  <lastmod>2005-10-19T21:58:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30411-taxes-imposed/</loc>
  <lastmod>2005-10-19T21:27:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30410-401a17-and-application-of-irs-notice-2001-56/</loc>
  <lastmod>2005-10-20T22:10:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30409-form-5330-help/</loc>
  <lastmod>2005-10-19T21:05:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30408-hardships/</loc>
  <lastmod>2005-10-19T23:38:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30407-roth-ira-rollover-to-roth-401k/</loc>
  <lastmod>2005-10-21T17:03:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30406-how-binding-is-4221-withdrawal-liability-estimate-is-liability-really-negotiable/</loc>
  <lastmod>2005-11-02T18:25:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30405-cds-and-checking-accounts-not-qualified-plan-assets/</loc>
  <lastmod>2005-10-19T17:09:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30404-operational-failure-bottom-up/</loc>
  <lastmod>2005-10-19T14:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30403-survivor-benefit-plan/</loc>
  <lastmod>2005-10-20T10:26:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30402-treatment-of-lost-opportunity-costs-for-late-deposits/</loc>
  <lastmod>2005-10-18T21:34:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30401-were-new-retirement-plan-colas-released-for-2006/</loc>
  <lastmod>2005-10-19T13:28:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30400-excess-deferral-processed-after-415/</loc>
  <lastmod>2005-10-18T20:50:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30399-cross-tested-plan-with-only-hce-employeea/</loc>
  <lastmod>2005-10-18T22:52:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30398-412i-plans-and-50-annuity-and-50-life-insurance-mix/</loc>
  <lastmod>2005-10-19T18:40:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30397-coordination-of-2-vcps-for-plan-document-failure-going-at-once/</loc>
  <lastmod>2005-10-19T20:14:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30396-participant-opts-out/</loc>
  <lastmod>2005-10-20T18:52:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30395-403b-and-money-purchase-plan-under-a-controlled-group/</loc>
  <lastmod>2005-10-19T18:01:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30394-when-plan-loan-balance-is-close-or-equals-contributions-on-file/</loc>
  <lastmod>2005-10-19T14:36:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30393-charging-db-participants-for-distributions/</loc>
  <lastmod>2005-10-19T18:52:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30392-ps-plan-freeze-or-terminate/</loc>
  <lastmod>2005-10-19T18:13:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30391-hipaa-laws-does-an-employee-have-to-disclose-who-their-physician-is-to-their-employer/</loc>
  <lastmod>2005-10-19T16:09:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30390-privately-held-sar-409a/</loc>
  <lastmod>2005-11-14T20:43:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30389-investment-advice-to-participants/</loc>
  <lastmod>2005-11-03T18:51:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30388-mortality-and-turnover-table/</loc>
  <lastmod>2005-10-19T16:01:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30387-are-inheritance-taxes-required-on-a-small-estate/</loc>
  <lastmod>2005-10-18T16:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30386-two-safe-harbor-contributions-ok/</loc>
  <lastmod>2005-10-18T15:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30385-primarily-invested-in-stock/</loc>
  <lastmod>2013-04-26T04:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30384-missing-participant/</loc>
  <lastmod>2005-10-19T10:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30383-normal-retirement-age/</loc>
  <lastmod>2005-10-19T10:52:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30382-relius-5500-software-question/</loc>
  <lastmod>2005-10-18T13:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30381-relius-5500-software/</loc>
  <lastmod>2005-12-21T02:35:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30380-eligibility-rules/</loc>
  <lastmod>2005-10-21T17:50:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30379-common-control/</loc>
  <lastmod>2005-10-19T12:54:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30378-plan-balance-as-collateral/</loc>
  <lastmod>2005-10-17T20:51:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30377-board-res-to-terminate/</loc>
  <lastmod>2005-10-28T13:20:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30376-annual-addition-limit-control-group/</loc>
  <lastmod>2005-10-19T20:28:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30375-amending-money-purchase-plan-mid-year/</loc>
  <lastmod>2005-10-18T16:29:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30374-voting-rights-for-employer-securities-in-a-minority-shareholders-ira/</loc>
  <lastmod>2005-10-18T18:01:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30373-401k-amendments-on-account-of-final-regs/</loc>
  <lastmod>2005-10-17T14:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30371-plan-conversion/</loc>
  <lastmod>2005-10-24T16:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30370-money-purchase-qnecs/</loc>
  <lastmod>2005-10-16T02:01:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30369-government-leaves-woman-homeless/</loc>
  <lastmod>2005-10-18T19:13:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30368-ps-plan-deduction/</loc>
  <lastmod>2005-10-17T18:45:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30367-convert-roth-ira-back-to-traditional-ira/</loc>
  <lastmod>2005-10-17T13:59:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30366-elective-deferrals/</loc>
  <lastmod>2005-10-20T11:44:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30365-adp-test-issue/</loc>
  <lastmod>2005-10-17T03:57:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30364-457b-elective-deferral-from-severance-pay-pa-county-457-plan/</loc>
  <lastmod>2005-11-17T00:47:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30363-multiple-401a-plans/</loc>
  <lastmod>2005-10-17T04:37:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30362-limits-for-2006/</loc>
  <lastmod>2005-10-14T19:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30361-sole-prop-wants-to-modify-deferral-election/</loc>
  <lastmod>2005-10-14T19:05:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30360-need-a-457f-tpa-recommendation/</loc>
  <lastmod>2005-10-14T18:55:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30359-hce-transfer/</loc>
  <lastmod>2005-10-14T18:05:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30358-simple-401k/</loc>
  <lastmod>2005-10-14T17:03:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30357-restricting-deferrals-in-top-heavy-plan/</loc>
  <lastmod>2005-10-14T20:39:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30355-timing-issue-regarding-prevailing-wage-fringe-benefit-deposits/</loc>
  <lastmod>2005-10-14T01:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30354-non-profit-as-named-beneficiary/</loc>
  <lastmod>2005-10-14T15:03:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30353-schedule-p-and-the-point-is/</loc>
  <lastmod>2005-10-14T16:19:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30352-esop-transaction-documentation/</loc>
  <lastmod>2005-10-14T00:03:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30351-medicare-as-primary-election-by-small-employers-participating-in-mewas/</loc>
  <lastmod>2005-10-13T22:00:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30350-medicare-as-primary-elections-by-small-employers-in-mewas/</loc>
  <lastmod>2005-10-13T21:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30349-correction-of-ineligible-deferrals/</loc>
  <lastmod>2005-10-14T12:39:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30348-acp-refund/</loc>
  <lastmod>2005-10-14T11:53:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30347-ex-pats-foreign-nationals-and-hipaa-creditable-coverage/</loc>
  <lastmod>2005-10-13T20:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30346-gross-comp-for-hces/</loc>
  <lastmod>2005-10-13T21:57:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30345-stock-awards-and-409a/</loc>
  <lastmod>2005-11-16T02:03:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30344-hurricane-katrina/</loc>
  <lastmod>2005-10-13T18:06:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30343-contributions-at-age-70-12/</loc>
  <lastmod>2005-10-13T20:10:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30342-real-estate-agents-as-statutory-non-employees/</loc>
  <lastmod>2005-10-13T16:51:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30341-required-minimum-distribution-death-and-multiple-beneficiaries/</loc>
  <lastmod>2005-10-24T15:42:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30340-beneficiary-designation-invalid-because-it-was-completed-too-close-to-date-of-death-of-ira-owner/</loc>
  <lastmod>2005-10-13T23:14:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30339-can-an-employer-set-different-fsa-healthcare-account-annual-election-amount-limits/</loc>
  <lastmod>2005-10-18T03:03:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30338-rollover-of-roth-401k-account-to-roth-ira-at-termination-of-employment/</loc>
  <lastmod>2005-10-13T21:47:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30337-in-service-distributions/</loc>
  <lastmod>2005-10-13T23:06:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30336-failed-coverage-test/</loc>
  <lastmod>2005-10-14T15:33:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30335-roth-ira-rollable-to-qualified-plan/</loc>
  <lastmod>2005-10-13T23:15:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30334-termination-of-nq-plan-in-2005-and-vesting-acceleration-trigger-material-modification/</loc>
  <lastmod>2005-10-14T16:56:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30333-unrestricted-investment-options/</loc>
  <lastmod>2005-10-13T18:31:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30332-who-can-sign-5500/</loc>
  <lastmod>2005-11-04T22:22:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30331-fsa-mattresses-included/</loc>
  <lastmod>2005-10-12T19:45:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30330-20-mandatory-tax-credit-distribution-refund/</loc>
  <lastmod>2005-10-12T20:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30329-recent-data-on-401k-plan-participation/</loc>
  <lastmod>2005-10-13T21:51:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30328-tpa-liability-for-5500-answers/</loc>
  <lastmod>2005-10-13T12:27:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30327-state-law/</loc>
  <lastmod>2005-10-13T17:41:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30326-is-this-a-pt/</loc>
  <lastmod>2005-10-12T21:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30325-late-deferral-deposit/</loc>
  <lastmod>2005-10-12T17:52:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30324-yankees-red-sox/</loc>
  <lastmod>2005-10-12T21:16:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30323-dividends-after-plan-termination/</loc>
  <lastmod>2005-10-12T20:10:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30322-sponsorship-of-prototype-plan/</loc>
  <lastmod>2005-10-12T15:18:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30321-need-help-understanding-allocation-of-shares-of-company-stock/</loc>
  <lastmod>2007-04-09T19:54:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30320-amortization-base-in-year-following-early-retirement-window/</loc>
  <lastmod>2005-10-20T15:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30319-415-limits-and-amendment-to-freeze/</loc>
  <lastmod>2005-10-12T18:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30318-more-fun-with-415-questions/</loc>
  <lastmod>2005-10-14T15:23:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30317-clucko-the-chicken-picks-nd-over-usc/</loc>
  <lastmod>2005-10-12T15:39:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30316-schedule-d-and-schedule-h/</loc>
  <lastmod>2005-10-12T14:20:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30315-failure-to-adopt-automatic-rollover-good-faith-amendment-by-deadline/</loc>
  <lastmod>2006-03-24T22:51:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30314-failure-to-adopt-automatic-rollover-good-faith-amendment-by-deadline/</loc>
  <lastmod>2005-10-11T22:12:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30313-simple-takeover/</loc>
  <lastmod>2005-10-21T16:25:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30312-failure-to-adopt-automatic-rollover-good-faith-amendment-by-deadline/</loc>
  <lastmod>2005-10-26T23:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30311-unrelated-business-income-tax/</loc>
  <lastmod>2005-10-12T16:22:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30310-409a-reportingwithholding-requirements/</loc>
  <lastmod>2005-11-02T16:13:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30309-plan-imposed-limit/</loc>
  <lastmod>2005-10-12T18:46:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30308-401k-enrollment/</loc>
  <lastmod>2005-10-12T16:58:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30307-eligibility-credits-on-the-5500s/</loc>
  <lastmod>2005-10-11T18:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30306-eligibility-credits-as-a-liability-on-form-5500/</loc>
  <lastmod>2005-10-11T18:28:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30305-plans-with-before-tax-and-roth-401k-designation-of-excess/</loc>
  <lastmod>2005-10-11T18:56:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30304-dbdc-carve-out-plans-and-top-heavy-minimums/</loc>
  <lastmod>2005-10-13T17:16:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30303-esops-nua/</loc>
  <lastmod>2005-10-11T17:13:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30302-403b-rmds-and-transfers/</loc>
  <lastmod>2005-10-12T20:28:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30301-excise-tax-on-prohibited-transactions/</loc>
  <lastmod>2005-10-11T18:02:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30300-are-roth-401k-contributions-made-net-of-tax/</loc>
  <lastmod>2005-10-11T16:24:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30299-participant-loan-exceeds-5000000/</loc>
  <lastmod>2005-10-11T12:44:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30298-current-liability-interest-rates/</loc>
  <lastmod>2005-10-12T00:18:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30296-db-sub-owner-waiver-new-irs-guidance/</loc>
  <lastmod>2005-10-14T18:54:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30295-aggregating-rollover-amounts-in-a-db-plan-in-determining-plan-loan-amount/</loc>
  <lastmod>2005-10-11T15:36:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30294-real-estate-under-llc-as-investment-in-401kpsp/</loc>
  <lastmod>2005-10-11T14:55:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30293-future-retirees/</loc>
  <lastmod>2005-10-10T21:32:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30292-sect-125-pop-non-discrimination-testing/</loc>
  <lastmod>2005-10-10T22:19:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30291-user-fees/</loc>
  <lastmod>2005-10-12T20:33:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30290-top-heavy-example/</loc>
  <lastmod>2005-10-10T19:51:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30289-state-laws-regarding-domestic-partners-in-georgia-maryland-new-jersey-and-arizona/</loc>
  <lastmod>2005-10-11T17:25:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30288-late-401k-deposits/</loc>
  <lastmod>2005-10-11T14:32:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30287-form-5500-code-3i/</loc>
  <lastmod>2005-10-12T13:30:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30286-rmd-for-beneficiaries/</loc>
  <lastmod>2005-10-10T15:54:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30285-proposed-roth-401k-regulations/</loc>
  <lastmod>2005-10-10T16:40:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30284-participation-waivers/</loc>
  <lastmod>2005-10-11T12:37:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30283-premium-conversion-plan-with-less-then-100-employees/</loc>
  <lastmod>2005-10-11T18:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30282-dfvc-and-form-5500-ez/</loc>
  <lastmod>2005-10-10T16:59:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30280-distrabution-and-contrabution-question/</loc>
  <lastmod>2005-10-10T15:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30279-thrifty-saver-can-a-new-federal-employee-with-this-years-457-contrib-maxed-to-a-previous-state-employee-contrib-to-the-federal-thrift-plan-a-401k-sort-of-not-quite-look-alike/</loc>
  <lastmod>2005-10-10T04:16:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30278-how-about-another-partial-term-reading/</loc>
  <lastmod>2005-10-10T17:29:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30277-roth-2-roth-transfer/</loc>
  <lastmod>2005-10-11T04:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30276-death-benefit-only-plans/</loc>
  <lastmod>2005-10-08T15:58:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30275-changing-single-employer-plan-to-multiple-employer-plan/</loc>
  <lastmod>2005-10-10T16:35:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30274-reporting-cash-value-of-life-insurance-policy-in-retirement-plan/</loc>
  <lastmod>2005-10-11T17:28:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30273-would-you-call-this-a-partial-termination/</loc>
  <lastmod>2005-10-13T17:53:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30272-change-in-plan-sponsor/</loc>
  <lastmod>2005-10-08T21:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30271-sep-controlled-group-question/</loc>
  <lastmod>2005-10-21T16:36:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30270-valuation-for-a-terminated-plan/</loc>
  <lastmod>2005-10-10T03:34:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30269-hsa-contributions-to-partners-only/</loc>
  <lastmod>2005-10-20T00:12:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30268-roth/</loc>
  <lastmod>2005-10-11T13:08:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30267-ksop-transfer-of-non-employer-stock-assets/</loc>
  <lastmod>2005-10-11T12:50:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30266-hardship-withdrawal/</loc>
  <lastmod>2005-10-07T14:43:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30265-terminating-plans-ira-mandatory-rollover-amendments/</loc>
  <lastmod>2005-10-07T20:31:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30264-the-strange-saga-of-schedule-h/</loc>
  <lastmod>2005-10-10T13:40:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30263-distribution-code-for-over-59-12-deem-distribution/</loc>
  <lastmod>2005-10-18T23:19:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30262-form-5500-required-for-std/</loc>
  <lastmod>2005-10-15T05:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30261-401awhat-is-it/</loc>
  <lastmod>2005-10-08T21:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30260-qslob-late-filing/</loc>
  <lastmod>2005-11-03T16:48:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30259-katrina-loans/</loc>
  <lastmod>2005-10-06T16:18:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30258-change-in-computation-period/</loc>
  <lastmod>2005-10-06T16:59:48+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
