<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <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>
 <url>
  <loc>https://benefitslink.com/boards/topic/30256-welfare-plan-reversion-to-employer/</loc>
  <lastmod>2005-10-07T18:43:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30255-automatic-cashout-violation/</loc>
  <lastmod>2005-10-06T18:28:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30254-irs-submission/</loc>
  <lastmod>2005-10-07T18:41:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30253-de-minimus-limit-for-nq-plans/</loc>
  <lastmod>2005-10-05T20:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30252-rollover-of-simple-ira-to-qualified-plan-if-over-59-12/</loc>
  <lastmod>2005-10-09T06:58:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30251-new-rap/</loc>
  <lastmod>2005-10-05T19:10:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30250-what-is-a-pension-trust/</loc>
  <lastmod>2005-10-05T18:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30249-both-roth-and-traditional-ira/</loc>
  <lastmod>2005-10-05T18:52:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30248-i-need-to-amend-a-5558/</loc>
  <lastmod>2005-10-05T22:04:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30247-terminating-a-457f-409a-problems/</loc>
  <lastmod>2005-10-05T19:19:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30246-eligibility-for-adjunct-professors/</loc>
  <lastmod>2005-10-10T15:40:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30245-potential-commissions-if-real-estate-in-a-plan-is-sold/</loc>
  <lastmod>2005-10-06T02:10:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30244-posted-in-db-plans-but-more-applicable-here/</loc>
  <lastmod>2005-10-05T15:16:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30243-unrelated-domestic-partner-children/</loc>
  <lastmod>2005-10-05T22:06:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30242-irs-circular-230-disclosure/</loc>
  <lastmod>2005-10-05T17:08:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30241-if-catch-up-is-being-used-in-a-401k-ps-plan-is-the-maximum-42000-increased-by-the-amount-of-the-catch-up/</loc>
  <lastmod>2005-10-28T15:14:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30240-restrictions-on-the-use-of-nonelective-employer-contributions/</loc>
  <lastmod>2005-10-05T18:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30239-independent-contractor/</loc>
  <lastmod>2005-10-05T13:39:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30238-prohibited-transaction-actual-distribution/</loc>
  <lastmod>2005-10-06T13:50:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30237-temporary-workers-service-credit/</loc>
  <lastmod>2005-10-11T18:50:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30236-proper-correction-for-failure-to-offer-all-the-forms-of-benefit-at-distribution/</loc>
  <lastmod>2005-10-04T22:00:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30235-reversing-a-benefit-decision-made-in-error/</loc>
  <lastmod>2005-10-06T14:46:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30234-qslobs-and-application-of-safe-harbor-401k/</loc>
  <lastmod>2005-10-05T15:31:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30233-rpa-liability/</loc>
  <lastmod>2005-10-04T23:44:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30232-part-time-eligible-employees/</loc>
  <lastmod>2005-10-04T20:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30231-katrina-relief/</loc>
  <lastmod>2005-10-04T18:17:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30230-katrina-1099-r-distribution-code/</loc>
  <lastmod>2005-10-05T12:57:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30229-determination-of-present-value-of-457f-accrued-benefit/</loc>
  <lastmod>2005-10-04T17:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30228-projected-unit-credit-funding-using-only-10-years-to-fund/</loc>
  <lastmod>2005-10-04T22:56:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30227-leveraged-s-corp-esop-and-415/</loc>
  <lastmod>2005-10-06T13:28:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30226-roth-401k-rules/</loc>
  <lastmod>2005-10-04T19:36:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30225-rmd-to-active-participant-and-designated-beneficiary/</loc>
  <lastmod>2005-10-04T18:18:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30224-schedule-t-when-aggregating/</loc>
  <lastmod>2005-10-05T15:07:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30223-may-be-a-very-simple-question-and-answer/</loc>
  <lastmod>2005-10-04T15:31:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30222-control-group-affiliated-service-group/</loc>
  <lastmod>2005-10-04T17:11:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30221-where-and-when-is-the-30-yr-treasury-rate-published/</loc>
  <lastmod>2005-10-06T01:33:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30220-solo-pa-in-same-year/</loc>
  <lastmod>2005-10-04T14:46:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30219-withdrawls-from-roth-ira/</loc>
  <lastmod>2005-10-04T02:30:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30218-s-1783-pension-bill-house-version/</loc>
  <lastmod>2005-10-05T13:55:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30217-failure-to-deduct-deferrals-from-final-paycheck/</loc>
  <lastmod>2005-10-05T19:26:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30216-using-ira-to-pay-attorney-fees-related-to-divorce/</loc>
  <lastmod>2005-10-04T20:02:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30215-sole-proprietors-spouse/</loc>
  <lastmod>2005-10-04T13:09:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30214-archiving-plan-years/</loc>
  <lastmod>2005-10-12T19:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30213-plan-loans/</loc>
  <lastmod>2005-10-03T20:48:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30212-collection-of-overpaid-benefits/</loc>
  <lastmod>2005-10-03T17:36:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30211-sec-409a-accelerate-vesting-wo-accelerating-exercisability/</loc>
  <lastmod>2005-10-05T18:37:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30210-life-insurance-covering-trustee-to-protect-esop/</loc>
  <lastmod>2005-10-07T16:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30209-average-comp-and-rehire/</loc>
  <lastmod>2005-10-03T23:58:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30208-katrina/</loc>
  <lastmod>2005-10-03T12:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30207-document-5500-software/</loc>
  <lastmod>2005-10-05T20:35:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30205-5500-ez-lines-10b-and-11b/</loc>
  <lastmod>2005-10-01T14:10:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30204-more-than-gateway-how/</loc>
  <lastmod>2005-10-26T00:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30203-adding-profit-sharing-component-to-a-safe-harbor-401k/</loc>
  <lastmod>2005-10-03T15:05:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30202-question-about-tax-return-filing-requirements-for-roth-ira-contributions/</loc>
  <lastmod>2005-10-05T16:41:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30201-help-with-exam-fm/</loc>
  <lastmod>2005-10-02T15:40:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30200-c-corp-to-s-corp-safe-harbor-401k/</loc>
  <lastmod>2005-10-03T19:47:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30199-rmd-of-inkind-assets-from-db-plan/</loc>
  <lastmod>2005-10-03T19:42:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30198-deferral-election-change-applied-to-wrong-participant-how-to-correct/</loc>
  <lastmod>2005-10-04T17:50:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30197-unreimbursed-medical-amount/</loc>
  <lastmod>2005-10-01T20:33:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30196-new-401k-safe-harbor-plantoo-late-for-2005/</loc>
  <lastmod>2005-10-04T19:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30195-last-day-rule/</loc>
  <lastmod>2005-10-01T14:24:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30194-sample-governmental-excess-benefit-plan/</loc>
  <lastmod>2005-10-01T21:31:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30193-minimum-deferral/</loc>
  <lastmod>2005-09-30T14:41:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30190-aggregating-rmds-between-ira-accounts-and-ira-annuities/</loc>
  <lastmod>2005-10-04T03:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30189-reimbursement-of-expenses-technically-paid-by-someone-other-than-the-account-owner/</loc>
  <lastmod>2005-10-06T15:58:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30188-traditional-db-funding-winsurance/</loc>
  <lastmod>2005-10-03T18:09:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30187-basic-esop-question-how-does-the-owner-benefit-each-year-when-the-company-contributes-to-the-retirement-plan/</loc>
  <lastmod>2005-10-04T03:16:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30185-qnec-contribution-and-allocation/</loc>
  <lastmod>2005-09-29T20:57:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30184-broadly-available-separate-plans-of-much-use/</loc>
  <lastmod>2005-09-29T20:32:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30183-worked-500-but-not-1000-my-only-nhce-do-i-have-to-accrue-a-benefit/</loc>
  <lastmod>2005-10-03T12:55:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30182-maternity-leave-policy-for-small-employer/</loc>
  <lastmod>2005-09-30T18:07:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30181-408p-and-402g/</loc>
  <lastmod>2005-09-29T19:47:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30179-the-compromise-pension-bill-and-vesting/</loc>
  <lastmod>2005-09-29T18:58:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30178-with-firefox-you-can-scroll-using-your-space-bar/</loc>
  <lastmod>2010-02-18T05:42:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30177-ny-health-plans-and-dss-payments/</loc>
  <lastmod>2005-09-29T15:32:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30176-409a-proposed-regs/</loc>
  <lastmod>2005-09-30T20:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30175-two-separate-simple-ira-accounts/</loc>
  <lastmod>2005-09-30T15:53:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30174-weird-situation/</loc>
  <lastmod>2005-09-29T15:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30173-death-benefits/</loc>
  <lastmod>2005-09-29T14:24:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30172-can-in-kind-pt-contributions-be-reflected-on-mfsa/</loc>
  <lastmod>2005-09-29T14:57:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30171-affiliated-service-group-question/</loc>
  <lastmod>2005-09-30T17:29:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30170-termination-of-cobra-coverage-because-of-automatic-enrollment-in-medicare-part-a/</loc>
  <lastmod>2005-09-29T18:24:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30169-automatic-rollover-requirements/</loc>
  <lastmod>2005-09-28T20:16:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30168-mass-submitter-v-non-mass-submitter/</loc>
  <lastmod>2005-09-29T17:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30167-non-leveraged-vs-just-investing-in-er-securities/</loc>
  <lastmod>2005-09-29T21:06:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30166-late-5500s/</loc>
  <lastmod>2005-09-28T21:19:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30165-multiple-home-pages-in-firefox/</loc>
  <lastmod>2005-10-29T01:39:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30164-active-participant-who-becomes-a-union-employee/</loc>
  <lastmod>2005-09-28T20:28:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30163-safe-harbor-qnec-in-db-plan/</loc>
  <lastmod>2005-09-29T00:28:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30162-dr-has-a-70000-loan-during-2004-what-is-the-correction-method/</loc>
  <lastmod>2005-09-28T19:22:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30161-mortality-table-download/</loc>
  <lastmod>2005-09-28T20:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30160-non-payment-during-loa-cobra-eligible/</loc>
  <lastmod>2005-09-28T23:15:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30159-can-an-employer-require-employees-to-participate-in-the-health-insurance-program/</loc>
  <lastmod>2005-09-28T20:36:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30158-publicly-traded-bank-wesop-and-11-k-filing-requirement/</loc>
  <lastmod>2005-09-28T21:07:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30157-401k-deposit-from-2003-still-not-deposited-how-do-you-correct/</loc>
  <lastmod>2005-09-28T17:07:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30156-initial-deferral-period-in-simple-401k-plan/</loc>
  <lastmod>2005-09-28T14:06:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30155-loss-of-dependent-status-as-second-qualifying-event/</loc>
  <lastmod>2005-09-28T14:17:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30154-plan-design-error/</loc>
  <lastmod>2005-09-30T15:46:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30153-investment-opportunity/</loc>
  <lastmod>2005-09-28T10:36:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30152-moderator-deletions-of-commodityfuturestrader-posts/</loc>
  <lastmod>2005-09-27T21:44:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30151-5500ez-filing/</loc>
  <lastmod>2005-09-28T22:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30150-pension-distributions-transfer-of-data/</loc>
  <lastmod>2005-09-28T16:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30149-sep-contribution-deducted-on-tax-return-never-received-by-custodian/</loc>
  <lastmod>2005-09-27T20:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30148-profit-sharing-v-money-purchase/</loc>
  <lastmod>2012-10-09T16:46:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30147-non-discrimination-testing/</loc>
  <lastmod>2005-09-28T13:01:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30146-wb-5500-guidance/</loc>
  <lastmod>2005-09-30T11:23:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30145-roth-ira-contributions-withdrawal/</loc>
  <lastmod>2005-10-11T22:59:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30144-can-you-combine-roth-401k-and-safe-harbor-401k/</loc>
  <lastmod>2005-09-28T02:55:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30143-archer-msa-question-about-deduction/</loc>
  <lastmod>2005-09-27T15:07:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30142-hsas-assignment-to-physician/</loc>
  <lastmod>2005-09-28T12:07:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30140-amended-form-5500/</loc>
  <lastmod>2005-09-28T19:24:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30139-form-5330-due-date/</loc>
  <lastmod>2005-09-27T14:00:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30138-birth-dates-to-define-allocation-groups/</loc>
  <lastmod>2005-09-27T15:53:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30137-open-enrollment-every-twelve-months-required/</loc>
  <lastmod>2005-10-27T23:17:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30136-plan-design-help/</loc>
  <lastmod>2005-09-28T00:22:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30135-is-a-home-drug-testing-kit-reimbursable-under-an-fsa/</loc>
  <lastmod>2005-09-26T21:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30134-401k-plan-audit-question-re-investment-contract-with-insurance-co-note-to-financial-statements/</loc>
  <lastmod>2005-09-28T20:11:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30133-need-some-helpanswers-to-rollover-pension-into-a-traditional-ira/</loc>
  <lastmod>2005-09-26T22:40:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30131-odd-nonqualified-arrangement/</loc>
  <lastmod>2005-09-26T20:23:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30130-roth-401k/</loc>
  <lastmod>2005-09-29T18:47:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30129-investment-elections-when-one-plan-merged-into-another/</loc>
  <lastmod>2005-09-26T17:19:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30128-new-england-journal-of-medicinethe-hsa-represents-a-milestone-in-the-ongoing-debate-about-health-care-reform/</loc>
  <lastmod>2005-09-26T15:05:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30127-beneficiary-designations/</loc>
  <lastmod>2005-09-25T22:06:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30126-fica-withholding/</loc>
  <lastmod>2005-09-29T18:53:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30125-safe-harbor-401k-and-the-6-percent-match/</loc>
  <lastmod>2005-09-26T20:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30124-pre-tax-loan-repayments/</loc>
  <lastmod>2005-11-17T00:42:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30123-401k-plan-design-issue/</loc>
  <lastmod>2005-09-24T00:30:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30122-alternate-payee-is-also-a-participant-under-the-plan/</loc>
  <lastmod>2005-09-23T21:11:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30120-new-plan-for-partner-of-old-entity/</loc>
  <lastmod>2005-09-26T14:59:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30118-requirements-for-change-of-vesting-schedule/</loc>
  <lastmod>2005-09-29T19:02:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30117-automatic-enrollment-notices/</loc>
  <lastmod>2005-09-26T13:05:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30116-erisa-irs-and-dol-regulations/</loc>
  <lastmod>2005-09-26T16:13:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30115-fmla-exhausting-dc-fmla-leave-entitlement/</loc>
  <lastmod>2005-09-23T17:11:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30114-ineligible-ee/</loc>
  <lastmod>2013-02-08T16:05:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30113-plan-design-eligibility-for-company-hsa-contributions/</loc>
  <lastmod>2005-10-06T20:13:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30112-5500-schedule-i-question-4i-does-the-20-include-the-current-year-contribution-receivable-what-does-the-20-include/</loc>
  <lastmod>2005-09-22T21:32:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30111-integrated-ps-plan-excluding-comp/</loc>
  <lastmod>2005-09-24T00:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30110-missing-enrollment-forms/</loc>
  <lastmod>2005-09-29T21:46:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30109-fsa-payment-after-termination/</loc>
  <lastmod>2005-09-23T16:28:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30108-suspension-of-benefits-notification/</loc>
  <lastmod>2005-09-23T19:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30107-referral-to-erisa-counsel-was-this-correct/</loc>
  <lastmod>2005-09-22T21:11:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30106-prohibited-transaction-in-cafeteria-plan/</loc>
  <lastmod>2005-09-22T18:44:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30105-foreign-earned-income-exclusion-and-simple-ira/</loc>
  <lastmod>2005-09-23T13:54:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30104-control-groups-and-compliance-testing/</loc>
  <lastmod>2005-09-22T16:11:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30103-small-terminated-participant-balance/</loc>
  <lastmod>2005-09-22T16:19:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30102-fees-to-consulting-firm-placing-coverage-for-employer/</loc>
  <lastmod>2005-10-13T16:55:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30101-large-plan-and-independent-audit/</loc>
  <lastmod>2005-09-26T21:00:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30100-distribution-fees/</loc>
  <lastmod>2005-09-22T12:59:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30099-tax-year-for-short-plan-year/</loc>
  <lastmod>2005-09-22T11:39:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30098-which-investment-vehicle-might-be-appropriate-for-my-situation/</loc>
  <lastmod>2005-09-22T04:49:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30097-veba-retiree-drug-subsidy-and-inurement-issue/</loc>
  <lastmod>2020-01-09T14:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30096-schedule-h-faulty-opening-balances/</loc>
  <lastmod>2015-09-16T17:40:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30094-userra/</loc>
  <lastmod>2005-09-21T21:39:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30093-disability-distributions-20-withholding/</loc>
  <lastmod>2005-09-21T21:12:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30092-insurance-brf-issues/</loc>
  <lastmod>2005-09-23T22:23:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30091-cobra-premiums-in-a-medical-expense-reimbursement-plan/</loc>
  <lastmod>2005-10-15T05:04:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30090-is-anyone-on-the-message-board-affiliated-with-asppa/</loc>
  <lastmod>2005-10-01T23:03:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30089-tooting-my-own-horn/</loc>
  <lastmod>2005-09-23T18:40:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30088-entering-a-new-plan-into-relius/</loc>
  <lastmod>2005-09-22T14:57:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30087-to-all-you-baseball-fans/</loc>
  <lastmod>2005-09-21T19:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30086-keogh-plan-death-of-sole-proprietor/</loc>
  <lastmod>2005-09-21T19:10:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30085-what-is-the-basis-of-the-regulation-language-limiting-the-exclusion-from-agi-to-ira-rmds-only/</loc>
  <lastmod>2005-09-26T20:46:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30084-vcp-program-unenrolled-agentpower-of-attorney/</loc>
  <lastmod>2005-09-22T12:37:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30083-hce-okay-to-have-late-deferrals/</loc>
  <lastmod>2005-09-21T14:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30081-special-enrollment/</loc>
  <lastmod>2005-09-21T17:54:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30078-customary/</loc>
  <lastmod>2005-09-21T16:14:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30077-403b-plan-after-acquisition/</loc>
  <lastmod>2005-09-20T22:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30076-wrap-plan-how-to-file-5500s-for-this-year/</loc>
  <lastmod>2005-09-21T13:05:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30075-change-in-employer-contribution-allowed/</loc>
  <lastmod>2005-09-23T18:38:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30074-wrap-plan-5500-issue/</loc>
  <lastmod>2005-09-20T21:02:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30073-wrap-plan-5500-issue/</loc>
  <lastmod>2005-10-05T19:24:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30072-irs-locator-over-50/</loc>
  <lastmod>2005-09-21T17:14:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30071-ira-rollovers-for-returned-distribution-checks/</loc>
  <lastmod>2005-09-22T14:47:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30070-hurricane-katrina-loans-and-harships/</loc>
  <lastmod>2005-09-21T18:11:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30069-flexible-spending-accounts/</loc>
  <lastmod>2005-09-21T13:52:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30068-dependent-care-expense-reimbursement/</loc>
  <lastmod>2005-09-23T18:34:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30067-simple-ira-deferral-question/</loc>
  <lastmod>2005-09-24T16:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30066-need-help-with-an-hra-question/</loc>
  <lastmod>2005-10-26T21:06:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30065-compensation-election/</loc>
  <lastmod>2005-09-20T16:40:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30063-worst-red-sox-shortstop/</loc>
  <lastmod>2005-12-08T21:44:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30062-interest-payable-on-pension-payments/</loc>
  <lastmod>2005-09-20T14:40:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30061-overpayment-of-db-benefit-to-plan-sponsor-owner/</loc>
  <lastmod>2005-09-21T22:28:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30060-profit-sharing-plan-with-permitted-disparity/</loc>
  <lastmod>2005-09-20T18:33:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30059-still-question-on-5500-regarding-whether-summary-of-material-modification-has-been-provided-for-any-amendments/</loc>
  <lastmod>2005-09-21T18:36:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30058-create-amendment-base-under-fil-for-415-changes/</loc>
  <lastmod>2005-09-20T17:40:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/30057-question-about-meeting-404c-requirements-where-participants-must-choose-one-of-6-lifestyle-allocation-funds/</loc>
  <lastmod>2005-09-23T15:49:48+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
