<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/28686-s-corp-esop-w-non-voting-stock/</loc>
  <lastmod>2005-04-29T07:05:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28685-401k-plan-w-llc-with-negative-k1/</loc>
  <lastmod>2005-04-27T21:23:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28684-simple-ira-distribution/</loc>
  <lastmod>2005-05-05T15:49:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28683-automatic-rollover-of-mandatory-distributions-of-after-tax-money/</loc>
  <lastmod>2005-04-29T13:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28682-working-spouse-rule/</loc>
  <lastmod>2017-03-02T17:05:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28681-penalties-for-incorrect-address-on-1099/</loc>
  <lastmod>2005-04-28T16:07:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28680-redemption-fees/</loc>
  <lastmod>2005-04-26T19:09:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28679-compensation/</loc>
  <lastmod>2005-04-27T23:08:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28677-pre-tax-plan-for-mechanics-to-purchase-tools/</loc>
  <lastmod>2005-04-26T21:01:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28676-lump-sum-interest-rate-for-2005/</loc>
  <lastmod>2005-04-27T21:21:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28675-stock-options-and-ownership-attribution/</loc>
  <lastmod>2005-04-27T03:40:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28674-late-quarterly-interest/</loc>
  <lastmod>2005-05-03T21:22:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28673-outpatient-methadone-treatment/</loc>
  <lastmod>2005-05-07T19:37:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28672-hipaa-social-security-s-and-401k-plans/</loc>
  <lastmod>2005-04-27T13:56:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28671-targeted-vesting/</loc>
  <lastmod>2005-04-27T11:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28670-employer-responsibility-re-full-time-employee-going-to-part-time-wbenefits-part-time-wo-benefits-and-termination/</loc>
  <lastmod>2005-04-29T16:25:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28669-correction-for-governmental-entity/</loc>
  <lastmod>2005-04-25T21:09:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28668-real-estate-in-retirement-plan/</loc>
  <lastmod>2005-04-28T18:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28667-415c-and-post-severance-compensation/</loc>
  <lastmod>2005-04-26T00:14:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28666-life-insurance-policy-in-401k-plan/</loc>
  <lastmod>2005-04-28T16:52:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28665-3-non-elective-contribution/</loc>
  <lastmod>2005-04-25T20:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28664-supplemental-unemployment-benefits-in-a-125-plan/</loc>
  <lastmod>2005-04-25T20:35:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28663-plan-amendment-and-entry-date/</loc>
  <lastmod>2005-04-26T20:26:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28662-prohibited-transaction-question/</loc>
  <lastmod>2005-04-26T00:11:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28661-active-participant-count-in-a-terminated-plan/</loc>
  <lastmod>2008-06-20T13:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28660-independent-contractor/</loc>
  <lastmod>2005-05-02T17:22:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28659-defaulted-wrong-loan-amount/</loc>
  <lastmod>2005-04-25T19:59:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28658-medical-flexible-spending-account-can-employer-promise-to-pay-contribution-to-medical-fsa-if-employee-selects-certain-medical-insurance-option/</loc>
  <lastmod>2005-05-09T14:47:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28657-list-of-required-provisions-egtrra/</loc>
  <lastmod>2005-04-25T14:19:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28656-non-qualified-dc-and-divorce/</loc>
  <lastmod>2007-04-27T14:06:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28655-new-determination-letter-program/</loc>
  <lastmod>2005-04-24T01:58:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28654-ab-2208-employee-or-dp-must-experience-family-status-change-in-order-to-drop-dp-mid-year-even-though-pre-tax-premium-for-dps-isnt-typically-allowed/</loc>
  <lastmod>2005-04-26T15:04:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28653-missing-assets-found-plan-termed-2-years-ago/</loc>
  <lastmod>2005-04-26T01:25:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28652-vcp-fees-and-correction-options-for-egtrra-nonamenders/</loc>
  <lastmod>2005-04-27T14:42:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28651-age-55-exception-termination-date-or-distribution-date/</loc>
  <lastmod>2005-04-25T15:48:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28650-tax-exemption-for-34-accidental-disability-pension-on-the-job-incurred/</loc>
  <lastmod>2005-04-22T20:29:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28649-after-tax-contribuitons/</loc>
  <lastmod>2005-04-25T19:57:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28648-exemption-from-excise-tax-on-certain-non-deductible-contributions-in-db-plans-after-2001/</loc>
  <lastmod>2005-04-22T20:28:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28647-psp-termination-wdl-partial-distribution-percentage/</loc>
  <lastmod>2005-04-22T20:12:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28646-pecuniary-bequest/</loc>
  <lastmod>2005-04-25T20:08:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28645-c3-exam/</loc>
  <lastmod>2005-04-29T17:42:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28643-125-document-with-hsa/</loc>
  <lastmod>2005-04-21T23:17:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28642-failed-adp-leveling-and-catch-ups-oh-my/</loc>
  <lastmod>2005-04-22T10:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28641-suspension-of-benefit/</loc>
  <lastmod>2005-04-21T18:54:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28640-health-fsa-reimbursement-deadline/</loc>
  <lastmod>2005-04-22T02:50:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28639-divorce-decree-makes-plan-secondary-payorbut-ex-spouse-ignores-obligation-to-provide-coverage/</loc>
  <lastmod>2005-04-26T00:36:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28638-heinzrev-proc-2005-23/</loc>
  <lastmod>2005-04-21T19:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28637-crediting-past-years-from-predecessor-employer/</loc>
  <lastmod>2005-04-21T15:21:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28636-changing-vesting/</loc>
  <lastmod>2005-04-21T17:11:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28635-bush-signed-s-256-today-bankruptcy-bill/</loc>
  <lastmod>2005-04-22T20:07:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28634-5500s-for-indian-tribes/</loc>
  <lastmod>2005-04-25T12:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28633-participant-record-updating/</loc>
  <lastmod>2005-05-02T14:22:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28632-ability-to-look-outside-the-plan-document/</loc>
  <lastmod>2005-04-23T01:16:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28631-excludable-employees/</loc>
  <lastmod>2005-04-20T19:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28629-offshore-investments/</loc>
  <lastmod>2005-04-20T17:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28628-enrolled-actuaries-meeting/</loc>
  <lastmod>2005-04-20T16:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28627-illness-related-st-disability-being-viewed-as-loa-my-position-is-being-terminated/</loc>
  <lastmod>2005-04-23T17:38:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28626-after-tax-employee-contributions-to-non-erisa-403b/</loc>
  <lastmod>2005-04-21T15:43:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28625-automatic-rollover-for-new-plans/</loc>
  <lastmod>2005-04-20T15:26:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28624-medical-coverage-options-for-small-business/</loc>
  <lastmod>2005-05-05T20:23:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28623-we-have-a-plan-that-is-going-to-allow-participants-to-rollover-their-loans-from-their-previous-employer-into-this-plan-what-documentation-needs-to-be-done/</loc>
  <lastmod>2005-04-21T22:07:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28622-client-disclosure/</loc>
  <lastmod>2005-04-20T18:46:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28621-qualification-failure-plan-document-failure/</loc>
  <lastmod>2005-05-10T16:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28620-florida-documentary-stamp-tax/</loc>
  <lastmod>2018-01-26T20:50:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28619-taking-401k-distribution-for-home-purchase/</loc>
  <lastmod>2005-04-25T18:20:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28618-withdrawing-nondeductible-contributions-under-rev-proc-90-49/</loc>
  <lastmod>2005-04-19T19:45:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28617-a-company-is-being-sold-and-the-new-company-is-going-to-sponsor-the-exisiting-plan-the-plan-is-eligibility-provision-will-be-amened-to-exclude-a-division/</loc>
  <lastmod>2005-04-20T02:49:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28616-can-a-salary-scale-be-used-with-level-dollar-individual-aggregate-funding-method/</loc>
  <lastmod>2005-04-19T23:44:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28614-irs-circular-230/</loc>
  <lastmod>2005-06-16T21:41:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28613-moving-403b-to-another-investmentinsurance-firm/</loc>
  <lastmod>2005-05-31T14:52:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28612-form-5500-schedule-a/</loc>
  <lastmod>2005-04-19T14:53:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28611-llc-401k-contributions/</loc>
  <lastmod>2005-06-29T15:23:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28610-cobra-for-medical-plan-that-limits-reimbursements-to-on-the-job-injuries/</loc>
  <lastmod>2005-04-18T21:58:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28609-is-there-any-solution-to-returning-a-transfer-made-from-ira-back-to-my-roth-ira/</loc>
  <lastmod>2005-04-29T17:25:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28608-fmla-questions/</loc>
  <lastmod>2005-05-18T11:41:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28607-fsa-and-long-term-care-insurance-premiums/</loc>
  <lastmod>2005-04-20T16:44:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28606-controlled-group-issue/</loc>
  <lastmod>2005-04-18T20:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28605-looking-for-feedback/</loc>
  <lastmod>2005-04-19T17:20:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28604-401k-ira-roth-ira/</loc>
  <lastmod>2005-04-18T03:49:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28603-borrow-from-a-401k-to-pay-credit-debt/</loc>
  <lastmod>2005-04-21T14:04:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28602-summary-of-new-regulation-sought/</loc>
  <lastmod>2005-04-16T02:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28601-dependent-care-and-support-order/</loc>
  <lastmod>2005-04-19T00:10:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28600-safe-harbor-401k-and-top-heavy/</loc>
  <lastmod>2005-04-16T02:33:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28599-401k-rollover-of-after-tax-basis-and-turbotax/</loc>
  <lastmod>2005-04-20T14:17:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28598-statement-with-information-reported-on-form-ssa/</loc>
  <lastmod>2005-04-22T17:29:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28597-question-about-adding-dependent-to-cobra-coverage/</loc>
  <lastmod>2005-04-18T03:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28596-irs-form-5500-filing/</loc>
  <lastmod>2005-04-15T13:50:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28595-fy2003-roth-ira-contribution/</loc>
  <lastmod>2005-04-19T13:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28594-allocating-employer-contributions/</loc>
  <lastmod>2005-04-15T10:55:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28593-is-a-403b-a-403a/</loc>
  <lastmod>2005-04-15T16:27:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28592-simple-ira-vs-sep-ira/</loc>
  <lastmod>2005-04-14T22:18:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28591-distribution-of-contributions-deposited-after-account-balance-is-distributed/</loc>
  <lastmod>2005-04-15T18:31:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28590-cobra-waivers/</loc>
  <lastmod>2005-04-19T12:56:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28589-403b-and-payroll-deductions/</loc>
  <lastmod>2005-04-14T19:53:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28588-retirement-plan-in-cafeteria-plan/</loc>
  <lastmod>2005-04-14T17:44:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28587-part-time-employees/</loc>
  <lastmod>2012-03-06T15:07:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28586-schedule-d/</loc>
  <lastmod>2005-04-14T16:06:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28585-schedule-a-new-legislation/</loc>
  <lastmod>2005-05-23T14:55:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28584-transition-period-for-acqusitions/</loc>
  <lastmod>2005-04-14T20:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28583-in-kind-distributions-from-non-qualified-plans/</loc>
  <lastmod>2005-04-14T14:49:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28582-short-term-military-leave-and-userra/</loc>
  <lastmod>2005-04-14T14:29:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28581-irs-402f-notice/</loc>
  <lastmod>2005-04-14T14:15:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28580-total-distribution-of-401k-2004-excess-contribution-then-rolled-in-2005corrective-action/</loc>
  <lastmod>2005-04-19T13:48:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28579-former-pentabs-defined-benefit-user-searching-for-iad-report/</loc>
  <lastmod>2005-04-14T16:00:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28578-rev-rule-2005-25-family-coverage-wont-disqualify-spouse-from-hsa/</loc>
  <lastmod>2005-04-14T13:10:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28577-turbo-tax-is-telling-me-that-i-have-to-withdraw-my-ira-i-have-no-idea-why/</loc>
  <lastmod>2005-04-14T16:22:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28576-top-heavy-minimum-and-comp-only-while-participant/</loc>
  <lastmod>2005-04-15T18:52:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28575-sale-of-employer-stock/</loc>
  <lastmod>2005-04-20T05:16:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28574-vcp-sample-participant-communication/</loc>
  <lastmod>2005-04-13T21:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28573-looking-for-hramerp-administrators-in-southern-california/</loc>
  <lastmod>2005-04-15T15:23:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28572-uncashed-pension-checks/</loc>
  <lastmod>2005-04-19T18:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28571-benefits-enhanced-while-on-leave-of-absence/</loc>
  <lastmod>2005-04-13T20:50:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28570-how-to-correct-a-vcp-nightmare/</loc>
  <lastmod>2005-04-26T01:32:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28569-keogh-contribution-for-sole-prop-with-loss/</loc>
  <lastmod>2005-04-13T19:33:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28568-seeking-analysis-templates/</loc>
  <lastmod>2005-04-13T18:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28567-timing-of-deposits-for-employer-with-different-fye/</loc>
  <lastmod>2005-04-20T16:51:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28566-cash-in-lieu-of-group-health-insurance/</loc>
  <lastmod>2005-04-18T22:48:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28565-mandated-handling-of-leaves-from-large-and-small-employers/</loc>
  <lastmod>2005-04-13T19:32:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28564-cobra-different-dependent-maximum-ages-under-acquiring-employers-plan/</loc>
  <lastmod>2005-04-13T14:39:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28563-must-the-irs-be-notified-of-contributions-to-roth-ira/</loc>
  <lastmod>2005-04-13T20:08:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28562-sole-proprietor-incorporated-keep-old-401k-or-create-new-one/</loc>
  <lastmod>2005-04-13T11:28:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28561-helping-to-contribute-to-your-parents-roth/</loc>
  <lastmod>2005-05-02T04:38:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28560-retirement-plan-puzzle-for-new-subchapter-s/</loc>
  <lastmod>2005-04-16T17:16:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28559-owners-young-child/</loc>
  <lastmod>2005-05-02T17:24:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28558-health-care-deductions-for-teachers/</loc>
  <lastmod>2005-04-14T20:02:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28557-off-calendar-year-catch-ups/</loc>
  <lastmod>2005-09-07T21:19:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28556-changing-plan-year-on-a-profit-sharing-plan/</loc>
  <lastmod>2005-04-15T16:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28555-waiver-of-participation/</loc>
  <lastmod>2005-04-14T17:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28554-money-purchase/</loc>
  <lastmod>2005-04-12T20:50:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28553-potential-age-disrimination/</loc>
  <lastmod>2005-04-13T01:52:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28552-catch-up-with-sep-401k/</loc>
  <lastmod>2007-02-08T20:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28551-changing-a-group-in-new-comp-plan/</loc>
  <lastmod>2005-04-13T11:21:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28550-plan-documents-for-governmental-entities/</loc>
  <lastmod>2005-04-14T17:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28549-hra-administration-forms/</loc>
  <lastmod>2005-04-14T13:14:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28548-can-a-401k-plan-accept-a-rollover-from-a-sep/</loc>
  <lastmod>2005-04-13T12:20:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28547-new-lrm-for-codas-what-is-this-on-limits-on-percent-of-contributions/</loc>
  <lastmod>2005-04-12T18:43:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28546-bankruptcy-and-timing-of-amendment-to-pay-plan-expenses-from-the-plan/</loc>
  <lastmod>2005-04-13T16:30:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28545-2004-revised-k-1/</loc>
  <lastmod>2005-04-12T17:50:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28544-june-30-2004-extensions-rejected/</loc>
  <lastmod>2005-04-12T17:41:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28543-cobra-reinstatement-after-cancellation/</loc>
  <lastmod>2005-04-13T19:41:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28542-revised-irs-model-402f-special-tax-distribution-notice/</loc>
  <lastmod>2005-04-12T15:31:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28541-money-purchase-plan/</loc>
  <lastmod>2005-04-12T15:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28540-establishment-of-a-successor-plan/</loc>
  <lastmod>2005-04-14T14:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28539-single-member-llc-also-owner-of-partnership/</loc>
  <lastmod>2005-04-13T20:35:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28538-mid-year-dropping-out-of-section-125-pop-plan/</loc>
  <lastmod>2005-04-12T20:26:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28537-list-of-investment-service-providers-that-do-file-as-dfes/</loc>
  <lastmod>2005-04-12T04:58:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28536-best-way-to-handle/</loc>
  <lastmod>2005-04-12T18:47:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28535-inherited-ira/</loc>
  <lastmod>2005-04-12T21:15:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28534-optimal-ps-contribution/</loc>
  <lastmod>2005-04-12T14:35:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28533-401k-correction/</loc>
  <lastmod>2005-04-12T17:19:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28532-irs-notice-88-56/</loc>
  <lastmod>2005-04-12T15:30:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28531-need-help-designing-a-client-level-annual-report/</loc>
  <lastmod>2005-04-12T17:14:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28530-relius-executive-summary-report/</loc>
  <lastmod>2005-04-12T17:16:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28529-passive-automatic-enrollment/</loc>
  <lastmod>2005-04-26T14:21:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28528-investment-standards/</loc>
  <lastmod>2005-04-11T17:28:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28527-bad-qdro-what-to-do/</loc>
  <lastmod>2005-04-13T15:47:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28526-termination-of-safe-harbor-provisions/</loc>
  <lastmod>2005-04-11T15:37:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28525-257-deferred-comp-plan/</loc>
  <lastmod>2005-04-23T18:17:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28523-estate-rights-to-stock-owned-in-joint-property-country/</loc>
  <lastmod>2005-04-11T14:27:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28522-need-advice-to-terminate-veba-plan-for-small-employer/</loc>
  <lastmod>2005-04-10T15:26:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28521-simple-ira-contribution-timing/</loc>
  <lastmod>2005-04-14T22:22:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28520-plan-distributions-to-multiple-benificiaries-of-trust/</loc>
  <lastmod>2005-04-10T18:38:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28519-early-roth-distribution-and-irs-tax-implications/</loc>
  <lastmod>2005-04-19T17:20:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28518-in-kind-contribution-and-minimum-funding/</loc>
  <lastmod>2005-04-13T00:09:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28517-any-word-on-irs-revised-402f-notice/</loc>
  <lastmod>2005-04-08T21:39:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28516-corporation-has-veba-plan-that-fully-funded-vul-life-insurance-policies-for-employees-now-business-is-bad-so-no-money-left-in-trust-account-can-plan-be-amended/</loc>
  <lastmod>2005-04-14T14:43:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28515-military-pay-question/</loc>
  <lastmod>2005-04-08T20:38:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28514-this-smells-bad/</loc>
  <lastmod>2005-04-08T21:22:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28513-duplicate-ss4-filed/</loc>
  <lastmod>2005-04-11T14:47:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28512-new-post-much-clearercatch-up-contribution/</loc>
  <lastmod>2005-04-08T21:24:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28511-combined-acp-testing-for-403b-and-401k-plan/</loc>
  <lastmod>2005-04-12T12:58:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28510-401k-catch-up-contributions/</loc>
  <lastmod>2005-04-08T18:56:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28509-incarcerated-participant-can-spouse-authorize-distribution/</loc>
  <lastmod>2005-04-08T21:48:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28508-time-sensitive-negative-election-question/</loc>
  <lastmod>2005-04-08T19:18:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28507-safe-harbor-wait-and-see/</loc>
  <lastmod>2005-04-08T16:13:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28506-elimination-of-class-of-employees/</loc>
  <lastmod>2005-05-31T17:35:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28505-controlled-group-document-issues/</loc>
  <lastmod>2005-04-08T19:11:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28504-failure-of-adpacp-test-in-a-partnership/</loc>
  <lastmod>2005-04-08T20:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28503-insurance-using-revenue-ruling-74-307/</loc>
  <lastmod>2005-04-08T17:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28502-ira-and-rolling-into-a-qp/</loc>
  <lastmod>2005-04-08T14:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28501-what-is-the-difference-between-a-class-a-share-roth-ira-and-a-class-b-share-roth-ira/</loc>
  <lastmod>2005-04-08T21:58:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28500-correction-of-plan-defects/</loc>
  <lastmod>2005-04-11T22:01:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28499-self-employed-calc-for-an-age-weighted-plan/</loc>
  <lastmod>2005-04-08T19:29:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28498-sep-allowable-when-owner-of-another-business/</loc>
  <lastmod>2005-04-14T22:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28497-employer-match-off-by-a-few-dollars-over-under-when-to-make-up/</loc>
  <lastmod>2005-04-08T21:08:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28496-distribution-of-spds/</loc>
  <lastmod>2005-04-08T15:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28495-testing-2-401k-plans/</loc>
  <lastmod>2005-04-07T21:50:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28494-termination-and-distribution-of-grandfathered-dc-plans/</loc>
  <lastmod>2005-04-13T14:01:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28493-young-married-couple-looking-to-do-something-with-self-employed-income-sep/</loc>
  <lastmod>2005-04-08T15:54:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28492-403b-employer-contribution/</loc>
  <lastmod>2005-04-07T19:58:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28491-is-there-any-legal-jargon-in-regards-to-a-company-terminating-their-fsa-plan-with-a-tpa/</loc>
  <lastmod>2005-04-14T17:19:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28490-valuing-an-actuarial-practice-for-sale/</loc>
  <lastmod>2005-04-07T16:54:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28489-interest-rate-for-normal-cost-calculation/</loc>
  <lastmod>2005-04-15T18:21:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28488-multiple-employer-401k-paln/</loc>
  <lastmod>2005-04-08T03:26:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28487-converting-to-a-safe-harbor-mid-plan-year/</loc>
  <lastmod>2005-04-07T16:23:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28486-retirement-plans-for-small-business-owners/</loc>
  <lastmod>2005-04-14T19:37:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28485-pre-87-nondeductible-contribuitons-in-ira/</loc>
  <lastmod>2005-04-07T05:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28484-owner-contributins-to-simple-401k/</loc>
  <lastmod>2005-04-08T16:32:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28483-nj-pers-vesting/</loc>
  <lastmod>2005-04-08T05:41:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28482-adpacp-prior-year-percent-method-plan-year-change/</loc>
  <lastmod>2005-04-07T17:42:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28481-help-us-newbies-out/</loc>
  <lastmod>2005-04-08T03:46:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28480-in-service-withdrawal-as-rollover/</loc>
  <lastmod>2005-04-07T14:40:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28479-terminating-the-esop-portion-of-a-ksop/</loc>
  <lastmod>2005-04-14T17:12:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28478-plan-expenses/</loc>
  <lastmod>2005-04-07T21:56:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28477-schedule-p/</loc>
  <lastmod>2005-04-08T16:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28476-x-tested-plan-integrated/</loc>
  <lastmod>2005-04-07T20:26:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28475-employer-with-union-employees-must-participate-in-a-multiemployer-plan-but-would-like-to-establish-a-safe-harbor-401k-plan-for-non-union-employees/</loc>
  <lastmod>2005-04-07T19:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28474-is-it-okay-to-delay-the-deposit-of-elective-deferrals-if-tpa-says-that-their-fees-will-increase-if-deposits-are-made-more-frequently/</loc>
  <lastmod>2005-04-15T21:45:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28473-can-gateway-contributions-to-psp-be-offset-by-sep-contribution/</loc>
  <lastmod>2005-04-06T21:13:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28472-conversion-of-mppp-to-a-profit-sharing-with-401k-feature/</loc>
  <lastmod>2005-04-06T17:37:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28471-notice-to-employees-on-ps-funding/</loc>
  <lastmod>2005-04-07T22:05:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28470-current-liability-and-415/</loc>
  <lastmod>2005-04-06T20:47:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28469-may-an-in-service-distribution-from-a-safe-harbor-401k-include-safe-harbor-contributions/</loc>
  <lastmod>2005-04-06T14:49:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28468-present-value-of-415-benefit/</loc>
  <lastmod>2005-04-08T17:20:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28467-roth-ira-loss-and-mandatory-10-penalty/</loc>
  <lastmod>2005-04-06T06:59:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28466-inherited-ira/</loc>
  <lastmod>2005-04-06T07:02:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28465-erisa-compliance-requirements-for-school-district-public-agency-401a-or-401k-plans/</loc>
  <lastmod>2005-04-06T01:06:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28464-dang-acronyms-need-a-little-help-with-ito/</loc>
  <lastmod>2005-04-05T20:45:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28463-i-want-to-open-a-roth-ira-advice-neededthanks/</loc>
  <lastmod>2005-04-07T04:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28462-cross-tested-with-a-match/</loc>
  <lastmod>2005-12-09T21:11:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28461-does-an-escrow-deposit-count-as-real-estate-for-sch-i-item-3c/</loc>
  <lastmod>2005-04-06T20:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28460-maximum-contributions-to-simple-plan/</loc>
  <lastmod>2005-04-05T19:10:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28459-independent-qualified-public-accountant-audit/</loc>
  <lastmod>2005-04-05T19:26:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28458-application-of-plan-limit-to-catch-ups-when-plan-has-post-tax-pre-tax/</loc>
  <lastmod>2005-04-05T18:53:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28457-dfvc-filing/</loc>
  <lastmod>2005-04-05T19:36:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28456-timing-of-profit-sharing-contribution-deduction-for-a-not-for-profit-employer/</loc>
  <lastmod>2005-04-05T21:44:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28455-payout-prior-to-receipt-of-qdro/</loc>
  <lastmod>2005-05-14T12:17:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28454-schedule-i-greater-than-20-in-single-security/</loc>
  <lastmod>2005-04-05T15:21:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28453-sox-nation-silent/</loc>
  <lastmod>2005-05-11T16:42:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28452-is-erisa-llm-necessary/</loc>
  <lastmod>2005-04-14T19:42:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28451-age-weighted-calc/</loc>
  <lastmod>2005-04-07T03:02:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28450-plan-compensation/</loc>
  <lastmod>2005-04-08T03:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28449-can-anyone-tell-me-what-kind-of-notice-of-a-qualfiying-event-needs-to-be-provided-by-the-employee-to-the-employer-during-a-divorce/</loc>
  <lastmod>2005-04-04T20:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28448-retiree-medical-form-5500-participant-count-question/</loc>
  <lastmod>2005-04-15T04:27:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28447-stock-contribution-match-expense-to-the-company/</loc>
  <lastmod>2005-04-06T06:27:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28446-automatic-rollovers-and-after-tax-contributions/</loc>
  <lastmod>2005-04-13T17:22:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28445-simple-and-solo-401k/</loc>
  <lastmod>2005-04-05T17:11:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28444-minor-child-as-beneficiary/</loc>
  <lastmod>2005-04-07T03:11:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28443-late-notification-for-loss-of-dependent-status/</loc>
  <lastmod>2005-04-06T21:25:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28442-early-withdrawal-at-age-59-12/</loc>
  <lastmod>2005-04-04T18:01:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28441-exclusion-for-dependent-care-benefits-by-both-spouses/</loc>
  <lastmod>2005-04-04T18:32:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28439-supreme-court-rousey-v-jacoway-03-1407/</loc>
  <lastmod>2005-04-06T22:18:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28438-top-heavy-minimum-given-to-a-plan-with-safe-harbor-match/</loc>
  <lastmod>2005-04-05T02:20:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28437-is-this-a-litigatable-hipaa-violation/</loc>
  <lastmod>2005-04-07T22:16:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28436-roth-iras-and-non-us-investors/</loc>
  <lastmod>2005-04-07T17:08:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28435-combining-and-ira-and-an-sep-ira/</loc>
  <lastmod>2005-04-02T16:27:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28434-be-ever-vigilant-about-mundane-paperwork-lost-docs/</loc>
  <lastmod>2005-04-08T03:29:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28433-2-questions/</loc>
  <lastmod>2005-04-02T16:56:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28432-min-distrib-and-former-key/</loc>
  <lastmod>2005-04-05T17:36:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28431-earnings-in-a-foreign-country/</loc>
  <lastmod>2005-04-01T22:29:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28430-minimum-participation-rules-meaningful-benefit/</loc>
  <lastmod>2005-04-04T15:44:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28429-disclaimer-of-benefits/</loc>
  <lastmod>2005-04-02T08:08:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28428-disclaimer-of-benefits/</loc>
  <lastmod>2005-04-01T20:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28427-disclaimer-of-benefits/</loc>
  <lastmod>2005-05-03T21:42:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28426-demutualization-proceeds-in-connection-with-a-contributory-terminated-defined-benefit-plan/</loc>
  <lastmod>2005-04-02T00:06:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28425-ea-meeting-2005/</loc>
  <lastmod>2005-04-07T23:14:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28424-protected-benefits-merging-mpp-401k-plan/</loc>
  <lastmod>2005-04-01T18:26:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28423-internal-temporary-employee-ok-not-to-get-benefits/</loc>
  <lastmod>2005-04-14T16:54:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28422-reduction-of-accrued-benefit/</loc>
  <lastmod>2005-04-02T01:17:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28421-vesting-question/</loc>
  <lastmod>2005-04-01T18:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28420-cafeteria-plan-design/</loc>
  <lastmod>2005-04-13T19:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28419-claiming-tax-credit-for-new-plans/</loc>
  <lastmod>2005-04-01T21:33:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28418-forced-ira-rollovers-who-will-take-them/</loc>
  <lastmod>2005-04-01T18:33:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28417-loans-vs-hardship-or-both/</loc>
  <lastmod>2005-04-01T18:42:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28415-potentially-discriminatory-definition-of-pay/</loc>
  <lastmod>2005-04-01T19:32:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28414-payment-to-a-guardian/</loc>
  <lastmod>2005-04-01T15:14:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28413-payment-to-a-guardian/</loc>
  <lastmod>2005-04-01T15:12:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28412-amending-mppp-to-a-401k/</loc>
  <lastmod>2005-04-01T18:34:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28411-461-plan/</loc>
  <lastmod>2005-04-01T17:24:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28410-self-funded-welfare-benefit-plan/</loc>
  <lastmod>2005-04-04T04:33:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28409-automatic-enrollments/</loc>
  <lastmod>2005-04-08T20:00:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28408-atms/</loc>
  <lastmod>2005-04-05T20:33:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28407-plan-imposed-limit/</loc>
  <lastmod>2005-04-01T01:14:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28406-allowable-plan-expenses/</loc>
  <lastmod>2005-04-01T14:37:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28405-testing-compensation/</loc>
  <lastmod>2005-04-01T16:53:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28404-excess-deferral/</loc>
  <lastmod>2005-03-31T20:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28403-defined-benefits-pension-plan/</loc>
  <lastmod>2005-03-31T23:19:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28402-sep-and-401k-together/</loc>
  <lastmod>2005-04-01T18:13:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28401-early-retirement-window-and-non-discrimination/</loc>
  <lastmod>2005-04-01T00:09:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28400-retiree-vs-ee-contribution-to-self-funded-health-plan/</loc>
  <lastmod>2005-04-14T06:59:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28399-severance-pay-included-in-3-nec-safe-harbor-compensation/</loc>
  <lastmod>2005-03-31T18:55:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28398-supreme-court-decision-on-conversions/</loc>
  <lastmod>2005-04-06T21:42:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28397-match-on-excess-contribution-recharacterized-as-catch-up/</loc>
  <lastmod>2005-04-01T16:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28395-415b-all-income-derived-from-a-guild-can-a-separate-plan-be-set-up/</loc>
  <lastmod>2005-03-31T20:59:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28394-different-level-of-employee-contribution-for-hdhps/</loc>
  <lastmod>2005-04-13T19:49:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28393-adp-refunds-for-3-each/</loc>
  <lastmod>2005-03-31T13:44:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28392-adp-refunds-for-3-each/</loc>
  <lastmod>2005-04-01T16:06:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28391-renovation-loan-15years/</loc>
  <lastmod>2005-03-31T17:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28390-beneficiary-found-check-issued-years-ago-what-to-do/</loc>
  <lastmod>2005-04-05T00:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28389-4-funds-and-yearly-fee-of-60/</loc>
  <lastmod>2005-04-07T00:46:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28388-incompetent-irs-auditor-upsets-client/</loc>
  <lastmod>2005-04-07T03:56:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28387-403b-contribution-for-previous-years-service-affect-415-limit/</loc>
  <lastmod>2005-04-05T21:31:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28386-hipaa-email-security/</loc>
  <lastmod>2005-03-31T02:30:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28385-master-trust-investment-accounts/</loc>
  <lastmod>2005-04-06T19:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28384-automatic-rollovers-and-fees-for-distribution/</loc>
  <lastmod>2005-03-31T00:26:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28382-maintaining-participant-accounts/</loc>
  <lastmod>2005-03-31T22:44:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28381-sole-proprietor-dies-can-a-sep-contribution-be-made/</loc>
  <lastmod>2005-03-30T20:18:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28380-matching-safe-harbor-plans-true-up-at-year-end/</loc>
  <lastmod>2005-03-30T20:18:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28379-tefra-242b2/</loc>
  <lastmod>2005-03-30T20:36:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28378-irc-6621-rate-for-late-deposits/</loc>
  <lastmod>2005-03-31T01:11:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28377-401a17-plan-formula-change/</loc>
  <lastmod>2005-03-30T22:53:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28376-415-limit-for-profit-sharing-plan-with-3312005-year-end/</loc>
  <lastmod>2005-03-30T21:39:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28375-controlled-group-compensation/</loc>
  <lastmod>2005-03-30T20:26:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28374-basic-plan-design/</loc>
  <lastmod>2005-03-30T20:26:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28373-schedule-ssa-listing-of-those-reported/</loc>
  <lastmod>2005-04-21T18:55:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28372-looking-on-the-bright-side/</loc>
  <lastmod>2005-03-30T15:53:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28371-bankrupt-client-buyout-and-401k-plan/</loc>
  <lastmod>2005-03-31T18:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28370-top-heavy-3-safe-harbor-profit-sharing/</loc>
  <lastmod>2005-03-30T15:25:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28369-mandatory-contributions-401a17-excess/</loc>
  <lastmod>2005-04-27T11:28:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28368-rev-proc-2000-40/</loc>
  <lastmod>2005-03-30T21:32:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28365-conversion-from-401k-to-roth/</loc>
  <lastmod>2005-03-31T09:24:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28362-automatic-rollover-can-the-plan-document-say-that-accrued-benefits-less-than-5k-may-be-paid-out-does-it-have-to-be-will-be-paid-out/</loc>
  <lastmod>2005-03-30T00:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28361-amending-a-wrap-plan/</loc>
  <lastmod>2005-03-31T12:26:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28360-amending-a-wrap-plan/</loc>
  <lastmod>2005-03-29T21:41:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28359-young-investor-seeking-advice/</loc>
  <lastmod>2005-03-30T17:07:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28358-hardship-distribution-request-for-medical-expenses/</loc>
  <lastmod>2005-04-01T14:06:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28357-timing-of-refunds-of-excess-contributions/</loc>
  <lastmod>2005-03-29T22:13:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28356-disability-optional-forms-of-distribution/</loc>
  <lastmod>2005-03-31T06:39:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28355-can-you-include-some-of-your-collective-bargained-employees-in-your-simple-plan/</loc>
  <lastmod>2005-03-30T20:36:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28354-can-i-save-my-company-any-money-and-is-this-legal/</loc>
  <lastmod>2005-03-29T19:33:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28353-tax-reporting-hardship/</loc>
  <lastmod>2005-03-29T15:56:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28352-when-had-a-distribution-of-excess-contributions-occurred/</loc>
  <lastmod>2005-04-04T15:35:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28351-written-qdro-procedures-for-plan-adminstrators/</loc>
  <lastmod>2005-03-29T17:46:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28350-flex-credits-in-a-cafeteria-plan-based-on-wellness-activities/</loc>
  <lastmod>2005-03-29T18:31:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28349-conversion-of-common-to-preferred-stock-section-306-stock-1042-transaction/</loc>
  <lastmod>2005-03-28T22:44:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28348-rpa94-cl-at-boy-for-line-2b-of-schedule-b/</loc>
  <lastmod>2005-03-30T16:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28347-world-record-gobbledygook-from-irc-section-509a/</loc>
  <lastmod>2005-04-01T13:40:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28346-wrap-plan-amendment/</loc>
  <lastmod>2005-03-28T20:59:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28345-board-resolution-plan-amendment/</loc>
  <lastmod>2005-03-28T20:43:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28344-board-resolution-amendment-authority/</loc>
  <lastmod>2005-03-30T15:02:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28343-hipaa-privacysecurity-and-claims-experience/</loc>
  <lastmod>2005-03-30T18:15:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28342-coverage-testing-with-union-employees/</loc>
  <lastmod>2005-03-30T18:10:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28341-brevity-is-not-an-option/</loc>
  <lastmod>2005-03-28T18:24:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28340-remedy-for-psp-distribution-to-estate-not-designated-beneficiary/</loc>
  <lastmod>2005-03-28T18:01:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28339-incorrect-tin-used-for-years-on-schedule-p/</loc>
  <lastmod>2006-01-18T13:40:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28338-brokeridge-vs-mutual-fund-family-for-custodian/</loc>
  <lastmod>2005-03-28T17:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28337-source-of-injury-exclusion-applies-to-perpetrator/</loc>
  <lastmod>2005-03-28T21:54:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28336-what-is-the-deadline-for-employer-to-make-matching-contribution-to-the-plan/</loc>
  <lastmod>2005-03-28T20:53:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28335-is-one-roth-better-than-another/</loc>
  <lastmod>2005-04-07T00:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28334-pre-tax-parking-qualifying-events/</loc>
  <lastmod>2005-03-28T19:30:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28332-sick-pay-form-w-2-or-form-1099/</loc>
  <lastmod>2005-03-25T21:12:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28331-plan-participation-help/</loc>
  <lastmod>2005-04-08T16:29:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28330-prohibited-transaction-question/</loc>
  <lastmod>2005-04-01T23:53:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28329-help-new-self-administered-plan/</loc>
  <lastmod>2005-03-25T07:56:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28328-is-it-possible-to-defer-the-maximum-402g-limit-twice-if-you-work-for-two-separate-employers/</loc>
  <lastmod>2005-03-25T19:31:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28327-simple-ira-plan-with-a-403b-plan-limits/</loc>
  <lastmod>2005-03-25T19:23:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28325-401k-and-profit-sharing-in-a-sub-s-corporation-for-a-single-owner/</loc>
  <lastmod>2005-03-30T16:07:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28324-when-to-issue-a-smm/</loc>
  <lastmod>2005-03-29T19:12:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28323-asppa-certifications-questions/</loc>
  <lastmod>2005-03-25T15:32:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28322-roth-beneficiary/</loc>
  <lastmod>2005-04-07T00:13:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28321-eligible-employers/</loc>
  <lastmod>2005-03-28T21:52:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28320-participant-deceased-existing-loan-no-spousal-consent-for-loan/</loc>
  <lastmod>2005-03-25T19:23:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28319-rmd-are-the-model-amendments-in-rev-proc-2002-29-mandatory/</loc>
  <lastmod>2005-03-24T18:13:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28318-adpacp-prior-year-testing/</loc>
  <lastmod>2005-03-28T16:38:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28317-mandatory-rollover-rules/</loc>
  <lastmod>2005-03-23T22:05:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28316-attributable-to-match-forfeitures-due-to-failed-adp-test/</loc>
  <lastmod>2005-03-24T14:41:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28315-business-sale-and-204h-notice/</loc>
  <lastmod>2005-03-23T20:11:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28314-a-thought-for-today/</loc>
  <lastmod>2005-03-23T17:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28313-part-time-or-fulltime-hours-to-qualify-for-benefit-coverage/</loc>
  <lastmod>2005-03-23T17:06:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28312-qualifying-events-consistency-rules/</loc>
  <lastmod>2005-03-25T20:43:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28311-age-weighted-401k-with-3-nonelective-safe-harbor/</loc>
  <lastmod>2005-03-24T13:55:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28310-changing-the-match-formula-in-mid-year/</loc>
  <lastmod>2005-03-25T08:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28309-automatic-rollovers-and-fidelity/</loc>
  <lastmod>2005-03-25T22:35:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28308-obra-ffc-bases/</loc>
  <lastmod>2005-03-23T15:18:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28307-hipaa-security-rulesamendment-to-business-associate-agreements/</loc>
  <lastmod>2005-03-23T17:09:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28306-transferring-a-keogh-into-a-403b/</loc>
  <lastmod>2005-04-01T00:37:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28305-compensation-defined-in-a-spd/</loc>
  <lastmod>2005-03-25T21:58:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28304-non-discrimination-tests-applicable-to-political-subdivisions/</loc>
  <lastmod>2005-03-23T01:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28303-10-excise-tax-on-failed-adpacp-test/</loc>
  <lastmod>2005-03-23T02:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28302-safe-harbor-plan-and-merger/</loc>
  <lastmod>2005-03-25T15:17:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28301-3-shnec-and-financial-difficulty/</loc>
  <lastmod>2005-10-27T01:23:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28300-403b-restate-into-a-401k/</loc>
  <lastmod>2005-03-23T00:10:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28298-rolling-over-installment-payments-made-for-less-than-10-years/</loc>
  <lastmod>2005-03-23T12:28:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28297-mandated-benefits-for-group-health-plans/</loc>
  <lastmod>2005-03-22T19:58:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28296-erisa-covered-403b-plan-prudent-selection-and-monitoring-of-investments/</loc>
  <lastmod>2005-03-28T23:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28295-roth-401k-safe-harbor/</loc>
  <lastmod>2005-03-28T16:20:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28294-pre-tax-transportation-benefits/</loc>
  <lastmod>2005-03-24T20:38:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28293-cross-testing-irc-404a7a/</loc>
  <lastmod>2005-03-23T00:25:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28292-prior-accrued-benefit-in-cash-balance-plan-irc-404a7a/</loc>
  <lastmod>2005-03-24T16:03:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28291-mistake-of-fact/</loc>
  <lastmod>2005-03-23T13:33:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28290-rmd-from-psp-that-includes-after-tax-contributions/</loc>
  <lastmod>2005-03-23T16:49:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28289-shares-sold-to-esop-subject-to-a-buyback-provision-or-a-voting-trust-so-that-seller-can-maintain-control/</loc>
  <lastmod>2005-03-30T14:49:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28288-plan-ammended-to-safe-harbor-can-older-non-vested-contributions-be-vested-100-retroactively/</loc>
  <lastmod>2005-03-22T17:15:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28287-death-distribution-and-rollover/</loc>
  <lastmod>2005-03-22T14:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28286-fas-88-curtailment/</loc>
  <lastmod>2005-03-24T00:31:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28285-plan-limit-for-hce/</loc>
  <lastmod>2005-03-22T18:54:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28284-what-constitutes-a-traditional-ira/</loc>
  <lastmod>2005-03-22T20:21:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28283-roth-ira-help/</loc>
  <lastmod>2005-03-24T13:30:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28282-50000-life-ins-limit-ans-self-employed/</loc>
  <lastmod>2005-03-30T00:17:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28281-pbgc-takeover-and-maximum-benefit/</loc>
  <lastmod>2005-03-22T12:13:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28280-schedule-p-terminated-plan/</loc>
  <lastmod>2005-03-21T22:11:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28279-for-new-404c-plan-how-do-we-get-info-to-participants/</loc>
  <lastmod>2005-03-28T17:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28278-are-separately-managed-accounts-allowed/</loc>
  <lastmod>2005-03-21T20:00:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28277-401k-participant-enrollment-software/</loc>
  <lastmod>2005-03-21T22:25:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28276-cobra-under-medical-plan-employer-contribution-for-portion-of-cobra-period-105h-discrimination-issue/</loc>
  <lastmod>2005-03-21T19:12:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28275-automatic-rollovers-notice-2005-5-puerto-rico-residents/</loc>
  <lastmod>2005-03-21T18:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28274-hipaa-privacy/</loc>
  <lastmod>2005-03-21T21:09:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28273-on-site-fitness-center-proof-of-health-insurance/</loc>
  <lastmod>2005-03-21T17:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28272-on-site-fitness-center-criteria-for-use/</loc>
  <lastmod>2005-04-18T20:48:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28271-401k-inservice-withdtrawal/</loc>
  <lastmod>2005-03-21T20:31:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28270-determination-letters/</loc>
  <lastmod>2005-03-21T16:15:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28269-taxes-on-death/</loc>
  <lastmod>2005-03-21T16:06:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28268-roth-fees/</loc>
  <lastmod>2005-03-21T15:22:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28267-roth-ira-tax-reporting-on-stocks-sold-at-a-loss-in-2004/</loc>
  <lastmod>2005-03-20T00:57:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28266-rules-on-ira-transfer/</loc>
  <lastmod>2005-03-22T22:38:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28265-involuntary-cash-out-in-profit-sharing-plan-offering-annuities/</loc>
  <lastmod>2005-03-21T14:23:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28264-the-top-50-reasons-why-we-need-mike-preston-back-on-these-boards/</loc>
  <lastmod>2005-08-30T18:03:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28263-new-here/</loc>
  <lastmod>2005-03-21T17:57:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28262-the-guys-side-a-little-hhumor-for-friday/</loc>
  <lastmod>2005-03-28T23:45:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28261-gap-period-income/</loc>
  <lastmod>2005-03-21T18:51:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28260-correction-of-hipaa-privacy-violation/</loc>
  <lastmod>2005-03-18T22:10:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28259-distribution-code-chart/</loc>
  <lastmod>2005-03-18T16:19:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28258-in-service-withdrawal/</loc>
  <lastmod>2005-03-24T20:58:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28257-fmla/</loc>
  <lastmod>2005-03-18T14:02:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28256-calculating-grouped-ebars/</loc>
  <lastmod>2005-03-18T14:13:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28255-tsp-plan-message-board-up/</loc>
  <lastmod>2005-03-18T06:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28254-tsp-plan-message-board/</loc>
  <lastmod>2005-03-18T06:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28253-roth-401ks/</loc>
  <lastmod>2005-03-18T21:59:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28252-medicare-eligibility/</loc>
  <lastmod>2005-03-19T15:10:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28251-contribution-deduction/</loc>
  <lastmod>2005-03-18T19:51:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28250-spd-language-regarding-dependent-definition/</loc>
  <lastmod>2005-03-18T02:12:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28249-comp-in-lieu-of/</loc>
  <lastmod>2005-03-17T21:01:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28248-giveaways-to-encourage-enrollment/</loc>
  <lastmod>2005-03-18T04:07:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28247-how-do-you-get-a-refundcredit-of-a-participants-prior-years-federal-tax-withholding/</loc>
  <lastmod>2005-03-18T18:15:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28246-can-a-sep-exclude-certain-employees-and-when-should-benefits-begin-for-new-employees/</loc>
  <lastmod>2005-04-06T07:14:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28245-calculating-excess-parachute-payments/</loc>
  <lastmod>2005-03-18T05:46:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28244-sole-prop-401k-w-employees-timing-of-s-prod-elective-def/</loc>
  <lastmod>2005-03-19T20:00:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28243-qnec-for-hces/</loc>
  <lastmod>2005-03-19T20:51:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28242-directed-brokerage-liability-of-trustee/</loc>
  <lastmod>2005-03-17T15:28:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28241-military-personnel/</loc>
  <lastmod>2005-03-17T14:28:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28240-catch-up-415-limit-with-fiscal-year-plan/</loc>
  <lastmod>2005-03-17T14:26:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28239-looking-for-tables/</loc>
  <lastmod>2005-03-17T18:37:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28238-split-dollar/</loc>
  <lastmod>2005-03-21T20:25:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28237-easy-question-for-some/</loc>
  <lastmod>2005-03-18T19:20:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28236-hsas-limited-purpose-fsapost-deductible-fsa/</loc>
  <lastmod>2005-03-31T15:41:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28235-catch-ups-and-the-100-salary-limit/</loc>
  <lastmod>2005-03-17T21:15:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28234-cross-testing-homework-or-tutorial/</loc>
  <lastmod>2005-03-18T14:23:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28233-participant-count/</loc>
  <lastmod>2005-03-18T19:56:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28232-401k-provisions-effective-in-middle-of-plan-year/</loc>
  <lastmod>2005-03-16T22:02:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28231-sole-p-to-corp/</loc>
  <lastmod>2005-04-01T00:28:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28230-mandatory-arbitration-in-pension-plans/</loc>
  <lastmod>2005-03-16T21:34:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28229-erisa-account-funded-by-another-plan-fiduciary-not-the-plan-sponsor/</loc>
  <lastmod>2005-03-17T12:11:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28228-llc-401k-if-llc-opts-to-pay-taxes-as-partnership/</loc>
  <lastmod>2005-03-21T15:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28227-election-form-signature-over-90-days-old/</loc>
  <lastmod>2005-03-16T20:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28226-how-to-be-recognized-as-a-business-that-accepts-hsaflex-account-credit-card-payments/</loc>
  <lastmod>2005-03-16T18:17:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28225-how-to-be-recognized-as-a-business-that-accepts-hsaflex-account-credit-card-payments/</loc>
  <lastmod>2005-04-02T18:36:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28224-how-are-etfs-classified/</loc>
  <lastmod>2005-03-17T17:36:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28223-treatment-of-participant-loan-at-death/</loc>
  <lastmod>2005-03-16T15:54:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28222-statutory-exclusions/</loc>
  <lastmod>2005-03-16T22:25:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28221-top-heavy-hce/</loc>
  <lastmod>2005-03-21T19:23:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28220-dfvc-question/</loc>
  <lastmod>2005-03-17T19:06:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28219-qjsa-as-least-as-valuable/</loc>
  <lastmod>2005-03-16T11:18:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28218-5500-software/</loc>
  <lastmod>2005-03-16T20:52:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28217-phantom-stocksar-under-409a/</loc>
  <lastmod>2005-03-15T23:08:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28215-taxation-in-nj-of-401k-deferrals-to-partners-or-sole-proprietors/</loc>
  <lastmod>2005-03-16T20:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28213-short-term-disability-and-cosmetic-surgery/</loc>
  <lastmod>2005-03-22T05:10:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28212-late-deposits-terminate-client/</loc>
  <lastmod>2005-03-16T14:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28211-412i-magic-language/</loc>
  <lastmod>2005-03-16T03:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28210-coda-amendment/</loc>
  <lastmod>2005-03-15T16:26:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28209-can-an-employer-make-a-catchup-contribution-to-a-sep/</loc>
  <lastmod>2005-03-15T17:03:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28208-help-runaway-train-adpacp-test-disaster-in-progress/</loc>
  <lastmod>2005-03-15T04:53:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28207-retired-and-looking-to-open-a-roth-ira/</loc>
  <lastmod>2005-03-15T05:54:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28206-notice-of-plan-benefits/</loc>
  <lastmod>2005-03-16T01:54:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28205-transfer-from-qualified-401k-to-nonqual-deferred-comp-plan/</loc>
  <lastmod>2005-03-18T14:55:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28204-grandfathered-and-not/</loc>
  <lastmod>2005-04-21T11:22:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28203-does-anyone-copy-the-state-when-filing-5500s/</loc>
  <lastmod>2005-03-22T17:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28202-415-compensation/</loc>
  <lastmod>2005-03-14T21:25:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28201-state-law-different-from-internal-revenue-code/</loc>
  <lastmod>2005-03-15T18:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28200-roth/</loc>
  <lastmod>2005-04-01T16:05:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28199-refunding-of-flex-gains/</loc>
  <lastmod>2005-03-16T18:03:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28198-death-precedes-rmd-payee-estate-or-beneficiary/</loc>
  <lastmod>2005-03-17T15:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28197-multiple-employer-plantop-heavy/</loc>
  <lastmod>2005-03-14T19:53:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28196-obtain-irs-ruling-on-individually-designed-sep/</loc>
  <lastmod>2005-03-23T01:05:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28195-automatic-step-up-of-deferral-rates/</loc>
  <lastmod>2005-03-14T22:26:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28194-looking-for-opinion-on-a-non-pension-actuarial-request/</loc>
  <lastmod>2005-03-16T20:59:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28193-auto-rollover-amendments/</loc>
  <lastmod>2005-03-16T00:52:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28191-anybody-who-has-taken-dc-courses-for-asppa-deignations/</loc>
  <lastmod>2005-03-15T20:50:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28190-disability-pay-on-the-w-2/</loc>
  <lastmod>2020-02-07T18:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28188-newcomer-to-the-roth-ira-plan/</loc>
  <lastmod>2005-03-14T17:18:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28187-roth-excess-contributions-withdraw-or-recharacterize/</loc>
  <lastmod>2005-03-16T00:27:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28186-profit-sharing-contribution-allocation/</loc>
  <lastmod>2005-03-14T16:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28185-what-does-it-mean-to-give-more-than-100/</loc>
  <lastmod>2005-03-13T02:31:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28183-revenge-of-the-service-contract-act-vesting-of-non-elective-contributions/</loc>
  <lastmod>2005-03-15T04:20:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28181-profit-sharing-contribution-allocation-eligibility/</loc>
  <lastmod>2005-03-11T23:15:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28179-multiple-employer-plan-if-continued-service-to-participants-after-leave-controlled-group/</loc>
  <lastmod>2005-03-11T23:43:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28178-new-deferral-election-every-year-or-is-it-ok-to-continue-old-deferral-election-as-a-default/</loc>
  <lastmod>2005-03-11T20:11:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28177-when-do-s-corp-distributions-need-to-be-paid-to-the-plan-to-be-included-in-plan-year-allocations/</loc>
  <lastmod>2005-03-21T16:37:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28176-top-heavy-plan-minimum-gateway-requirement/</loc>
  <lastmod>2005-03-11T20:31:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28175-qdro-payout/</loc>
  <lastmod>2005-03-11T19:54:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28174-actuary-featured-in-dc-comics/</loc>
  <lastmod>2005-03-12T19:30:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28173-quick-eligibility-question/</loc>
  <lastmod>2005-03-17T14:28:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28172-top-heavy-plan-that-fails-adp-test-help/</loc>
  <lastmod>2005-03-11T19:47:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28171-need-help-w-amendment-deadline-please/</loc>
  <lastmod>2005-03-11T15:42:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28170-fasb-what-triggers-this-to-be-required/</loc>
  <lastmod>2005-03-11T22:53:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28169-transferring-assets-to-an-ira/</loc>
  <lastmod>2005-03-11T23:13:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28168-can-the-custodian-be-a-canadian-brokerage/</loc>
  <lastmod>2005-03-11T15:52:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28167-safe-harbor-match-deposits-by-payroll-date/</loc>
  <lastmod>2005-03-11T13:45:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28166-custodian-question/</loc>
  <lastmod>2005-03-11T06:41:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28165-self-employed-with-w2-earnings-and-k1/</loc>
  <lastmod>2005-03-11T21:27:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/28164-reduction-of-cross-tested-percentage-to-nhces-from-7-to-3-but-5-has-already-been-deposited-into-participant-accounts-can-cash-be-removed/</loc>
  <lastmod>2005-03-11T03:52:23+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
