<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/25475-does-this-loan-need-to-be-deemed-or-can-you-still-offset/</loc>
  <lastmod>2004-07-27T14:40:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25474-roth-qualified-1rst-time-home-distribution/</loc>
  <lastmod>2004-07-26T17:13:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25473-fica-timing/</loc>
  <lastmod>2005-11-30T19:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25472-can-a-401k-hibernate-for-a-year/</loc>
  <lastmod>2004-07-26T14:26:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25471-failure-to-note-change-in-ein-and-plan-sponsor-on-5500/</loc>
  <lastmod>2004-07-26T14:25:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25470-eob-accceptable-as-a-receipt/</loc>
  <lastmod>2004-07-27T20:57:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25469-how-do-online-activists-communicate-with-benefits-managers/</loc>
  <lastmod>2004-07-26T03:05:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25468-roth-ira-for-college/</loc>
  <lastmod>2004-07-27T16:10:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25467-implications-of-irs-position-on-tribal-plans/</loc>
  <lastmod>2004-07-27T17:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25465-owner-and-one-non-eligible-ee/</loc>
  <lastmod>2004-07-26T20:19:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25464-looking-for-clarification-of-permitted-aggregation-of-dc-and-db-plan-along-with-the-special-gateway-test/</loc>
  <lastmod>2004-08-04T18:15:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25463-ownership-change-new-ein/</loc>
  <lastmod>2004-07-27T14:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25462-failure-to-use-total-comp-when-figuring-who-is-hce/</loc>
  <lastmod>2004-07-23T17:36:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25461-exclusion-of-comp-personal-and-vacation-time/</loc>
  <lastmod>2004-07-27T20:57:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25460-pass-through-of-s-corp-loss/</loc>
  <lastmod>2004-07-27T20:23:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25459-401a-clarification/</loc>
  <lastmod>2004-07-23T20:06:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25458-uniform-reimbursement-rule-and-fsas/</loc>
  <lastmod>2004-07-23T19:12:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25456-simple-ira-setup-mistake/</loc>
  <lastmod>2004-07-29T02:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25455-2004-1099r-change-to-rollover-code/</loc>
  <lastmod>2004-07-23T14:33:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25454-a-company-acquired-another-company-81502-is-the-parent-company-exempt-from-providing-benefits-to-the-acquired-company-for-18-months/</loc>
  <lastmod>2004-07-23T16:57:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25453-qualified-vs-non-qualfied-comparison/</loc>
  <lastmod>2004-07-26T20:01:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25452-general-test-sep-wdb-plan/</loc>
  <lastmod>2004-07-26T16:26:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25451-terminated-ees-and-self-directed-accounts/</loc>
  <lastmod>2004-07-26T13:34:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25450-pension-rollover/</loc>
  <lastmod>2004-07-23T15:37:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25449-to-offer-cobra-or-not-to-offer-cobra/</loc>
  <lastmod>2004-07-23T15:48:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25448-457-amendments/</loc>
  <lastmod>2004-07-22T17:33:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25447-5500-mailed-wo-contribution-being-sent/</loc>
  <lastmod>2004-07-22T18:02:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25446-software-opinions/</loc>
  <lastmod>2004-07-22T20:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25445-existence-of-plan-document/</loc>
  <lastmod>2004-07-22T21:13:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25444-schedule-of-assets-held-for-investment/</loc>
  <lastmod>2004-09-01T15:24:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25443-403b-coverage-question/</loc>
  <lastmod>2004-07-28T12:07:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25442-top-heavy-questions/</loc>
  <lastmod>2004-07-23T00:17:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25441-inte-greater-software-online-version-available/</loc>
  <lastmod>2004-07-22T13:45:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25440-incentives-to-defer/</loc>
  <lastmod>2004-07-23T16:54:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25439-failure-to-update-change-in-elective-deferral/</loc>
  <lastmod>2004-07-28T15:20:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25438-asset-sale-with-leverage-esop/</loc>
  <lastmod>2004-07-30T18:00:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25437-individual-403b-annuity-contract-converted-to-a-group-403b-annuity-contract/</loc>
  <lastmod>2004-07-30T23:59:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25436-possible-controlled-group-scenario/</loc>
  <lastmod>2004-07-22T20:48:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25435-deduction-in-year-of-termination/</loc>
  <lastmod>2004-07-22T02:27:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25434-roth-ira-contributions-question/</loc>
  <lastmod>2004-07-21T23:41:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25433-cafeteria-plan-contribution-money-type/</loc>
  <lastmod>2004-07-28T22:01:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25432-fy-sarsep-73105-plan-yr-end-can-simple-401k-be-estab-if-sarsep-terminated-123104/</loc>
  <lastmod>2004-07-23T15:09:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25431-rev-rul-2004-57/</loc>
  <lastmod>2004-07-21T20:01:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25430-investment-timeing/</loc>
  <lastmod>2004-09-07T16:14:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25429-predecessor-employer/</loc>
  <lastmod>2004-07-22T18:40:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25428-predecessor-employer/</loc>
  <lastmod>2004-07-21T18:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25427-change-in-accounting-method/</loc>
  <lastmod>2004-07-22T00:38:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25426-non-erisa-to-erisa/</loc>
  <lastmod>2004-07-21T21:28:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25425-company-sale-and-ksop/</loc>
  <lastmod>2004-07-22T19:51:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25424-controlled-group-testing/</loc>
  <lastmod>2004-07-21T17:49:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25423-401k-employee-interest-survey/</loc>
  <lastmod>2004-07-27T20:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25422-sep-sponsored-by-local-union/</loc>
  <lastmod>2004-07-22T15:01:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25421-employer-makes-incorrect-deferral-amount-to-employee/</loc>
  <lastmod>2004-07-21T17:58:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25420-money-type-for-cafeteria-plan-contribuions/</loc>
  <lastmod>2004-07-21T15:04:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25419-blackout-notice-individual-accounts/</loc>
  <lastmod>2004-07-22T02:24:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25418-controlled-group-and-same-desk-rule-after-egtrra/</loc>
  <lastmod>2004-07-21T13:53:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25417-phantom-stock-plan-erisa/</loc>
  <lastmod>2004-07-20T23:19:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25416-phantom-stock-plan-erisa-plan/</loc>
  <lastmod>2004-07-20T22:24:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25415-mileage-reimbursement-both-ways/</loc>
  <lastmod>2004-07-21T16:15:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25414-inherited-ira-question/</loc>
  <lastmod>2004-07-21T14:53:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25413-sarbanes-oxley-blackout-notices-and-grandfathered-governmental-401k-plan/</loc>
  <lastmod>2004-07-20T20:05:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25412-if-two-401k-plans-are-mergering-under-erisa-is-there-a-specific-timeframe-during-which-the-plan-sponsor-must-send-out-a-communication-piece-to-plan-participants/</loc>
  <lastmod>2004-07-21T12:25:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25411-roth-ira-investment-strategies/</loc>
  <lastmod>2004-08-01T03:46:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25410-can-testamentary-trust-elect-1042-treatment/</loc>
  <lastmod>2004-07-20T19:16:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25409-convert-after-tax-to-roth-is-this-article-correct/</loc>
  <lastmod>2004-07-20T22:57:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25408-can-this-individual-adopt-a-simple-plan/</loc>
  <lastmod>2004-07-20T23:53:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25407-participation-top-heavy-requirements/</loc>
  <lastmod>2004-07-27T13:00:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25406-2003-plan-term-date-2004-deduction/</loc>
  <lastmod>2004-07-20T17:44:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25404-group-life-insurance-for-employers-that-have-employees-working-in-iraq-kuwait/</loc>
  <lastmod>2004-07-20T21:17:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25403-nonqualified-deferred-comp-fica-question/</loc>
  <lastmod>2004-07-20T16:11:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25402-when-privately-sposored-qualified-plans-become-governmental/</loc>
  <lastmod>2004-07-23T00:14:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25401-adpacp-testing-of-otherwise-excludable-in-plan-document/</loc>
  <lastmod>2004-07-22T17:01:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25400-keogh-5500-extension/</loc>
  <lastmod>2004-07-20T14:48:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25399-legal-options-for-denied-benefits-case/</loc>
  <lastmod>2004-08-04T00:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25398-ssra/</loc>
  <lastmod>2004-07-20T15:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25397-help-with-sch-h-line-3-is-auditor-opinion-necessary/</loc>
  <lastmod>2004-07-21T13:35:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25396-private-room/</loc>
  <lastmod>2004-07-20T16:09:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25395-corrective-amendment/</loc>
  <lastmod>2004-07-20T22:28:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25393-irrevocable-election-for-match-only/</loc>
  <lastmod>2004-07-21T02:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25392-adpacp-testing-and-non-calendar-year-plans/</loc>
  <lastmod>2004-07-19T21:54:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25391-back-to-basics-db-101/</loc>
  <lastmod>2004-07-21T15:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25390-setting-interest-rate-on-plan-loans-to-participants/</loc>
  <lastmod>2004-07-21T13:17:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25389-db-415-limit-for-muliple-plans-of-same-employer/</loc>
  <lastmod>2004-07-20T20:58:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25388-safe-harbor-match-to-hces/</loc>
  <lastmod>2004-07-21T02:36:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25387-retro-amend-to-corrent-hardships-in-mppp/</loc>
  <lastmod>2004-07-22T11:47:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25386-help-can-i-use-my-ira-to-invest-in-my-employers-ipo/</loc>
  <lastmod>2004-07-23T06:29:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25385-415c-limitation/</loc>
  <lastmod>2004-08-23T18:46:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25384-pension-benefits-codes-5500-q8a-profit-sharing-plan-w412i/</loc>
  <lastmod>2004-07-26T20:14:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25383-prior-year-testing-method-per-document-would-like-to-amend-to-current-year/</loc>
  <lastmod>2004-07-19T17:28:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25381-domestic-relations-qrder-requires-plan-to-maintain-coverage-for-separated-spouse/</loc>
  <lastmod>2004-07-19T13:07:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25380-severance-pay-contribution/</loc>
  <lastmod>2004-07-16T20:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25379-document-question/</loc>
  <lastmod>2004-07-20T03:24:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25378-457-earnings-eligible-for-emergency-withdrawal/</loc>
  <lastmod>2004-07-31T15:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25377-looking-for-help-to-create-individual-savings-need-statements-for-participants/</loc>
  <lastmod>2004-07-16T19:28:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25376-successor-plan/</loc>
  <lastmod>2004-07-16T18:41:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25375-safe-harbor-401k-plan-design/</loc>
  <lastmod>2004-07-22T11:42:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25374-private-annuity-calculation/</loc>
  <lastmod>2004-07-19T15:23:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25373-valuation-of-private-annuity/</loc>
  <lastmod>2004-07-16T17:38:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25372-restricted-lump-sum-to-25-highest-paid-paid-anyway/</loc>
  <lastmod>2004-07-19T15:03:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25371-correcting-an-in-kind-distribution/</loc>
  <lastmod>2004-07-28T20:13:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25370-company-with-sarsep-purchasing-company-with-401k/</loc>
  <lastmod>2004-07-22T21:35:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25369-hdhp-and-2005-deductibles/</loc>
  <lastmod>2004-07-16T12:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25368-loan-rollover-into-a-plan/</loc>
  <lastmod>2004-07-16T16:05:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25367-power-of-attorney-question/</loc>
  <lastmod>2013-11-08T19:48:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25366-dcap-after-termination/</loc>
  <lastmod>2004-07-22T15:07:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25365-rolling-over-into-a-401k/</loc>
  <lastmod>2004-07-15T21:16:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25364-can-plan-participants-be-treated-as-separate-shareholders/</loc>
  <lastmod>2004-07-15T19:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25363-because-of-an-11-k-filing-will-an-audit-be-required/</loc>
  <lastmod>2004-07-17T15:03:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25362-insurance/</loc>
  <lastmod>2004-07-16T15:26:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25361-independent-school-district/</loc>
  <lastmod>2004-07-15T15:57:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25360-otherwise-excludible-employee-rule/</loc>
  <lastmod>2004-07-20T19:32:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25359-where-can-i-find-89-23/</loc>
  <lastmod>2004-07-15T16:15:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25358-mutual-fund-scandal-update-can-you-assist/</loc>
  <lastmod>2004-07-15T21:50:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25357-which-correction-method/</loc>
  <lastmod>2004-07-15T21:00:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25356-nondiscrimination-testing/</loc>
  <lastmod>2004-07-19T15:02:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25355-large-partial-distributions/</loc>
  <lastmod>2004-07-15T18:03:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25354-timing-of-distributions/</loc>
  <lastmod>2004-07-15T18:29:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25353-sample-letter-to-participants-regaring-correction-of-plan-defects/</loc>
  <lastmod>2004-07-14T20:18:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25352-employer-unwittingly-includes-foreign-nationals-in-401k-plan/</loc>
  <lastmod>2004-07-15T22:38:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25351-is-there-anything-to-prevent-a-mp-plan-from-converting-to-a-simple-401k/</loc>
  <lastmod>2004-07-15T17:24:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25348-disclosure-in-spd-of-fees-charged-directly-to-participants/</loc>
  <lastmod>2004-07-15T11:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25346-quarterly-investment-management-fees-disclosure-to-participants/</loc>
  <lastmod>2004-09-01T15:21:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25344-self-directed-cash-balance-plans/</loc>
  <lastmod>2004-07-15T15:54:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25343-plan-loan-no-loan-documents-no-payments-how-best-to-correct/</loc>
  <lastmod>2004-07-14T17:11:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25338-prefunded-profit-sharing-contribution/</loc>
  <lastmod>2004-07-14T17:53:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25337-prescription-documentation/</loc>
  <lastmod>2004-07-14T15:21:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25336-db-schedule-c-income-and-dc-plan-participation/</loc>
  <lastmod>2004-07-15T17:54:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25335-reporting-participant-loan-defaults-on-form-5500/</loc>
  <lastmod>2004-07-14T02:52:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25334-prohibited-investment/</loc>
  <lastmod>2004-07-14T01:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25333-employers-adminstering-cobra-do-you-accept-premium-payments-via-credit-card-what-are-pros-and-cons/</loc>
  <lastmod>2004-07-13T23:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25332-one-day-short-plan-year-adp-test-401a-17-limit/</loc>
  <lastmod>2004-07-14T01:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25331-employer-contributions-to-fsas/</loc>
  <lastmod>2004-08-19T19:44:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25330-disability-table/</loc>
  <lastmod>2004-07-14T23:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25329-prohibited-transaction/</loc>
  <lastmod>2004-07-13T20:11:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25328-new-ideas-on-appeal-in-2nd-circuit/</loc>
  <lastmod>2004-07-22T00:54:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25327-need-help-figuring-out-how-to-argue-contract-is-ambiguous-for-vesting-of-retiree-benefits-in-2nd-circuit/</loc>
  <lastmod>2004-07-13T23:59:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25326-dol-position-on-distribution-fees/</loc>
  <lastmod>2004-07-14T18:50:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25325-funds-returned-to-the-plan-for-a-breakpoint-settlement-from-the-asset-compan/</loc>
  <lastmod>2004-07-13T18:21:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25324-top-heavy-minimums/</loc>
  <lastmod>2004-07-14T23:24:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25319-health-reimbursement-arrangements/</loc>
  <lastmod>2004-07-14T05:17:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25318-ira-funds-rolling-into-a-retirement-plan-after-egtrra/</loc>
  <lastmod>2004-08-12T11:34:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25317-sar/</loc>
  <lastmod>2004-07-13T16:04:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25315-successor-plan/</loc>
  <lastmod>2004-07-15T11:31:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25314-loan-refinancing/</loc>
  <lastmod>2004-07-13T15:32:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25313-guidance-regulations-for-403b/</loc>
  <lastmod>2004-07-29T15:23:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25312-roth-iras-100-double-taxation-beware-the-irs/</loc>
  <lastmod>2004-07-19T15:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25311-audit-question/</loc>
  <lastmod>2004-07-12T20:44:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25310-cost-of-adding-domestic-partner-coverage/</loc>
  <lastmod>2004-07-14T15:13:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25309-elapsed-time/</loc>
  <lastmod>2004-07-13T20:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25308-small-pension-plan-audit-waiver/</loc>
  <lastmod>2004-07-13T15:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25307-prospecting-letter/</loc>
  <lastmod>2004-07-14T05:28:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25306-ein-required-for-plan-not-trust/</loc>
  <lastmod>2004-07-13T16:46:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25305-multiemployer-withdrawal-liability/</loc>
  <lastmod>2004-07-29T12:42:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25304-code-fore-94-gar-mortality-on-sch-b/</loc>
  <lastmod>2004-07-16T13:13:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25303-plan-termination/</loc>
  <lastmod>2004-07-12T20:15:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25302-mortality-code-for-94-gar/</loc>
  <lastmod>2004-07-12T15:16:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25301-benefits-for-non-compensated-directors/</loc>
  <lastmod>2004-07-16T15:21:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25300-benefits-for-non-compensated-director/</loc>
  <lastmod>2004-07-12T14:50:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25299-gust-volume-submitter-prototype-document-relying-on-sponsors-approval-letter-now-being-amended-to-include-a-non-standard-option/</loc>
  <lastmod>2004-07-12T13:34:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25298-caps-on-employer-stock-ownership-in-401k-plans/</loc>
  <lastmod>2004-07-11T19:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25297-medical-reimbursement-plan-for-sole-proprietor-for-partnersfor-shareholderemployee/</loc>
  <lastmod>2004-07-12T21:40:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25296-contribution-to-db-plan-in-excess-of-maximum-deductible/</loc>
  <lastmod>2004-07-12T17:32:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25295-controlled-group-and-key-employee/</loc>
  <lastmod>2004-07-12T13:05:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25294-mandatory-wellness-program/</loc>
  <lastmod>2004-07-16T14:52:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25293-so-you-say-you-are-an-actuaryprove-it/</loc>
  <lastmod>2004-09-12T21:17:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25292-divorce-and-form-5500-ez/</loc>
  <lastmod>2004-07-09T21:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25291-simple-iras-and-401k-plans/</loc>
  <lastmod>2004-07-09T20:07:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25290-rmd-for-owner/</loc>
  <lastmod>2004-07-11T00:29:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25289-401k-plan-for-guam-based-corporation/</loc>
  <lastmod>2004-07-09T18:37:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25288-guam-and-puerto-rico/</loc>
  <lastmod>2004-07-09T22:43:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25287-must-unallocated-forfeitures-suspense-account-be-reallocated-among-participants-pursuant-to-a-spin-off-from-a-401kpsp/</loc>
  <lastmod>2004-07-09T20:35:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25286-if-i-need-to-sell-a-bad-performing-stock-in-my-roth-ira-what-are-the-tax-consequences/</loc>
  <lastmod>2004-07-10T04:24:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25285-invest-houses-merril-market-stretch-ira-but-is-it-only-using-the-new-irs-rules-to-allow-yuse-of-named-beneficiarys-life-expectancy/</loc>
  <lastmod>2004-07-11T17:55:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25284-up84-mortality-table-mandated-by-irs-or-dol-for-x-testing-dc-into-db/</loc>
  <lastmod>2004-07-09T17:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25283-health-reimbursement-arrangements/</loc>
  <lastmod>2004-07-09T21:11:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25282-mid-year-change-in-status-for-health-fsa/</loc>
  <lastmod>2004-07-09T17:49:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25281-agents-on-commission-only-how-to-calculate-hours-of-service/</loc>
  <lastmod>2004-07-09T17:58:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25280-safe-harbor/</loc>
  <lastmod>2004-07-09T14:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25279-form-5500-item-8a/</loc>
  <lastmod>2004-07-13T18:56:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25278-15-foreign-tax-canada-on-roth-dividends/</loc>
  <lastmod>2004-07-09T23:24:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25277-basis-adjustment-on-death-of-roth-ira-owner-can-heir-deduct-loss/</loc>
  <lastmod>2004-07-09T05:02:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25276-use-of-the-maybe-notice-still-permitted/</loc>
  <lastmod>2004-07-12T11:20:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25275-refusal-to-take-minimum-required-distribution/</loc>
  <lastmod>2004-07-12T21:49:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25274-calculating-excise-tax-on-late-deferrals/</loc>
  <lastmod>2004-07-26T17:57:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25273-does-a-custodial-account-need-to-have-a-trustee/</loc>
  <lastmod>2004-07-08T22:28:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25272-defining-delinquency-with-respect-to-dfvc-program/</loc>
  <lastmod>2004-07-13T15:35:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25271-testing-service-using-accrued-to-date-method/</loc>
  <lastmod>2004-07-08T21:00:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25270-urgent-401a17-question-attn-tom-poje/</loc>
  <lastmod>2004-07-09T11:54:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25269-safe-harbor-match-accrual-options/</loc>
  <lastmod>2004-07-09T14:38:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25268-loan-from-s-corp-to-esop-misc-issues/</loc>
  <lastmod>2004-07-08T18:55:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25267-fsa-health-change-in-plan-design-mid-year-allow-fsa-change/</loc>
  <lastmod>2004-07-08T18:50:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25266-distribution-of-forfeitures-at-plan-termination/</loc>
  <lastmod>2004-07-08T20:20:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25265-mandatory-employee-contributions/</loc>
  <lastmod>2004-07-09T16:59:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25264-pension-funding-equity-act/</loc>
  <lastmod>2004-11-19T18:20:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25263-otherwise-excludable-employees-in-first-plan-year/</loc>
  <lastmod>2004-07-08T19:42:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25262-correct-amount-to-report-on-1099/</loc>
  <lastmod>2004-07-13T05:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25261-electronic-statement-delivery/</loc>
  <lastmod>2004-07-08T19:29:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25260-excess-deferrals-and-401a4/</loc>
  <lastmod>2004-07-08T14:21:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25259-esop-redemption/</loc>
  <lastmod>2004-07-08T03:52:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25258-notice-to-interested-parties/</loc>
  <lastmod>2004-07-08T20:22:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25257-life-insurance-premiums/</loc>
  <lastmod>2004-07-09T13:30:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25256-top-heavy-test-and-3-safe-harbor-plan/</loc>
  <lastmod>2004-07-13T20:39:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25255-ira-divorce-decree-signature-requirement/</loc>
  <lastmod>2004-07-07T23:11:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25254-403b-loan-eligibility-former-employees/</loc>
  <lastmod>2004-07-12T14:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25253-supplemental-group-life-ltd-and-dependent-life-5500-question/</loc>
  <lastmod>2004-07-07T21:22:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25252-top-heavy-status-of-a-412i-plan/</loc>
  <lastmod>2004-07-09T15:35:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25251-5500-for-health-insurance-plans-not-part-of-a-cafeteria-plan/</loc>
  <lastmod>2004-07-23T15:51:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25250-coverage-question/</loc>
  <lastmod>2004-07-08T14:26:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25249-change-in-employment-status/</loc>
  <lastmod>2004-07-08T12:43:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25248-roth-ira-qualifications/</loc>
  <lastmod>2004-07-08T01:10:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25247-timing-of-5500-filing-form-1120-filing-and-date-of-contribution/</loc>
  <lastmod>2004-07-10T00:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25246-partnership-rules-for-402g-non-calendar-partner-year/</loc>
  <lastmod>2004-07-13T11:22:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25245-husband-required-to-buy-out-ex-wifes-portion-of-house-help/</loc>
  <lastmod>2004-07-22T16:22:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25244-terminated-plan-and-change-of-plan-year/</loc>
  <lastmod>2004-07-07T15:36:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25243-whoops-forgot-about-the-pbgc/</loc>
  <lastmod>2004-07-07T18:46:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25242-db-plan-what-if-alternate-payee-dies-before-retirement-can-amended-dro-be-submitted-and-accepted-as-qdro/</loc>
  <lastmod>2004-07-30T17:24:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25241-failed-adp-test/</loc>
  <lastmod>2004-07-14T15:13:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25240-calculating-lost-earnings/</loc>
  <lastmod>2004-07-09T22:47:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25238-were-to-find-info-on-a-roth-ira-started-two-years-ago/</loc>
  <lastmod>2004-07-06T21:20:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25237-eliminating-the-insurance-in-a-fully-insured-plan/</loc>
  <lastmod>2004-07-16T18:36:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25236-plan-design-options-covering-just-the-owner/</loc>
  <lastmod>2004-07-08T18:29:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25235-adp-refunds-reporting-on-5500/</loc>
  <lastmod>2004-07-21T14:03:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25234-profile-prospectuses/</loc>
  <lastmod>2004-08-11T16:41:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25233-please-help-getting-started/</loc>
  <lastmod>2004-08-01T18:41:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25232-invoking-ote-testing-in-relius-administration/</loc>
  <lastmod>2004-07-07T13:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25231-vdcp-application/</loc>
  <lastmod>2004-07-06T17:15:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25230-contract-employees/</loc>
  <lastmod>2004-08-04T19:13:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25229-timing-of-safe-harbor-plans/</loc>
  <lastmod>2004-08-20T20:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25228-present-value-of-db-benefit/</loc>
  <lastmod>2004-07-09T17:17:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25227-what-if-participant-dies-before-signing-100-ap/</loc>
  <lastmod>2004-08-26T15:01:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25226-need-copy-of-compliance-manual-and-policy-and-procedure-manual/</loc>
  <lastmod>2004-07-05T02:47:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25225-form-5500-for-health-fsa/</loc>
  <lastmod>2004-07-12T17:40:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25224-distributions-to-small-estates-by-affidavit-submitted-by-decedents-successor/</loc>
  <lastmod>2011-12-02T16:40:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25223-huge-unallocated-forfeitures-on-takeover-plan/</loc>
  <lastmod>2004-10-05T20:26:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25222-db-or-dc-plan-choice-for-participants/</loc>
  <lastmod>2004-07-14T14:33:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25221-retirement-plan-certifications/</loc>
  <lastmod>2004-07-14T15:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25220-controlled-group-403b-coverage/</loc>
  <lastmod>2004-07-02T23:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25219-question-on-catch-up-prior-to-plan-nra-govt-457bplans/</loc>
  <lastmod>2004-07-02T11:19:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25218-top-paid-group-tie-breaking-equal-compensation/</loc>
  <lastmod>2004-07-02T22:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25217-adp-refund-after-march-15th/</loc>
  <lastmod>2004-07-02T12:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25216-timing-of-distribution-to-alternate-payee-protected-benefit-can-plan-be-amended-to-postpone/</loc>
  <lastmod>2004-07-01T22:31:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25215-self-directed-brokerage-account-sdba-research/</loc>
  <lastmod>2004-07-31T15:08:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25214-bankruptcy-and-401k-loans/</loc>
  <lastmod>2004-07-02T16:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25213-purchasing-a-book-of-business/</loc>
  <lastmod>2004-07-08T17:36:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25212-proposal-software-packages-for-plan-design-comparisons/</loc>
  <lastmod>2004-07-02T12:53:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25211-amended-tax-returns/</loc>
  <lastmod>2004-07-01T16:20:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25210-relative-value-postponed-for-qpsa/</loc>
  <lastmod>2004-07-02T14:32:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25209-how-many-times-can-a-plan-be-amended-before-it-must-be-restated/</loc>
  <lastmod>2004-07-02T02:49:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25208-relative-value-regs-postponed/</loc>
  <lastmod>2004-07-02T15:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25206-employer-made-rollover-distribution-instead-of-rmd/</loc>
  <lastmod>2004-07-01T17:01:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25205-frozen-plan-terminated-plan/</loc>
  <lastmod>2004-06-30T22:25:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25204-401k-plan-average-benefits-test/</loc>
  <lastmod>2004-06-30T23:10:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25203-eap-cobra-continuation-coverage/</loc>
  <lastmod>2004-06-30T20:46:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25202-restricted-hcebonding-solution/</loc>
  <lastmod>2004-07-01T20:27:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25201-401k-loan-repayments-as-pre-tax/</loc>
  <lastmod>2004-07-02T15:07:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25200-rmd-question/</loc>
  <lastmod>2004-06-30T19:25:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25199-is-an-endorsed-check-a-legally-enforceable-agreement-against-borrower-from-paperless-401k-plan/</loc>
  <lastmod>2004-07-02T12:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25198-preparing-for-dc-2-exam/</loc>
  <lastmod>2004-07-02T17:39:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25197-bonus-deferred-at-employers-discretion-deferral-election-needed/</loc>
  <lastmod>2004-08-27T03:48:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25196-mastectomy-reconstruction/</loc>
  <lastmod>2004-07-01T19:44:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25195-ein-required-for-sole-proprietors-401k-plan/</loc>
  <lastmod>2004-07-02T17:47:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25194-real-estate-inside-an-ira/</loc>
  <lastmod>2004-07-01T21:31:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25193-deferral-percentage-versus-deferral-dollars-with-regard-to-compensation/</loc>
  <lastmod>2004-06-30T22:02:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25192-gov-pensions-plan-paying-medical-bills-subject-to-hippa/</loc>
  <lastmod>2004-06-30T15:20:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25191-cash-for-not-smoking/</loc>
  <lastmod>2004-06-30T18:49:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25190-insured-retiree-health/</loc>
  <lastmod>2004-07-01T19:53:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25189-reimbursement-for-expenses-prior-to-plan-date/</loc>
  <lastmod>2004-07-29T21:33:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25188-participant-communication/</loc>
  <lastmod>2004-06-30T20:43:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25187-contribution-vs-restorative-payments/</loc>
  <lastmod>2004-06-30T12:57:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25186-mileage-reimbursement/</loc>
  <lastmod>2004-06-30T18:26:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25185-participant-remarried-to-non-resident-alien-for-3-years-does-old-beneficary-designation-apply/</loc>
  <lastmod>2004-07-01T15:57:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25184-partnership-of-corporations/</loc>
  <lastmod>2004-06-30T15:30:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25183-gaming-the-cobra-relocation-election-option/</loc>
  <lastmod>2004-06-30T01:02:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25182-summary-annual-report/</loc>
  <lastmod>2004-06-30T00:17:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25181-safe-harbor-401k-and-mid-year-amendment/</loc>
  <lastmod>2004-06-30T11:19:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25180-defining-rate-groups/</loc>
  <lastmod>2004-07-01T01:33:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25179-defaulted-loan-in-a-db-plan-how-to-handle/</loc>
  <lastmod>2004-07-08T20:17:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25178-employer-sponsored-health-plans/</loc>
  <lastmod>2004-07-01T19:49:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25177-are-negative-elections-affected-by-state-laws/</loc>
  <lastmod>2004-06-29T19:27:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25176-no-restated-adoption-agreement/</loc>
  <lastmod>2004-06-29T18:17:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25175-fmla-denied-by-employer-even-though-it-meets-the-federal-requirements/</loc>
  <lastmod>2007-07-17T22:45:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25174-fidelity-bond-requirement/</loc>
  <lastmod>2004-06-29T21:55:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25173-merging-two-plan-one-ends-531-other-ends-1231/</loc>
  <lastmod>2004-06-29T16:15:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25172-bond-question/</loc>
  <lastmod>2004-06-29T16:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25171-flex-spending-trust-accounting/</loc>
  <lastmod>2004-07-02T01:07:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25170-need-401a-plan-basic-info/</loc>
  <lastmod>2004-07-06T21:21:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25169-qpsa-written-explanations/</loc>
  <lastmod>2004-07-02T16:11:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25168-if-a-plan-currently-performs-true-ups-at-year-end-and-allows-deferrals-from-bonus-can/</loc>
  <lastmod>2004-06-29T20:10:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25167-single-participant-401k-plan-5500-filing/</loc>
  <lastmod>2004-06-29T21:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25166-rollover-of-loans/</loc>
  <lastmod>2004-07-13T19:37:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25165-move-roth-conversion-account-money/</loc>
  <lastmod>2004-06-29T06:43:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25164-should-i-convert-my-403b-to-a-roth/</loc>
  <lastmod>2004-07-21T20:20:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25163-private-annuities-and-related-trusts/</loc>
  <lastmod>2004-06-29T21:48:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25162-401a9-distributions-from-db-plan/</loc>
  <lastmod>2004-06-29T16:53:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25161-reasons-for-loan-denial-required-under-fair-credit-reporting-act/</loc>
  <lastmod>2004-06-28T22:37:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25160-rollover-of-after-tax-dollars/</loc>
  <lastmod>2004-06-29T12:19:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25159-not-sure-which-to-use/</loc>
  <lastmod>2004-06-30T20:45:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25158-transition-period-for-401k-plan/</loc>
  <lastmod>2004-06-30T18:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25157-should-we-try/</loc>
  <lastmod>2004-07-06T23:13:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25156-adp-testing-requirement-for-merging-plans/</loc>
  <lastmod>2004-06-28T20:35:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25155-rmds-employer-missed-payout-date/</loc>
  <lastmod>2004-06-28T18:54:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25154-rmds-what-if-employer-didnt-pay-out-in-time/</loc>
  <lastmod>2004-06-29T15:29:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25153-smoking-cessation-products-how-long/</loc>
  <lastmod>2004-06-29T18:34:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25152-trust-outstanding-checks/</loc>
  <lastmod>2004-06-28T16:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25151-medicare-multiple-supplements-for-retiree/</loc>
  <lastmod>2004-06-28T15:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25150-egtrra-tax-credit/</loc>
  <lastmod>2004-06-28T15:04:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25149-combined-plan-max-egtrras-new-excise-tax-rules/</loc>
  <lastmod>2013-02-05T17:14:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25148-merging-cafeteria-plans-any-thoughts/</loc>
  <lastmod>2004-06-27T21:34:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25147-401k-distributions-during-employment-who-governs-this-directive/</loc>
  <lastmod>2004-06-28T16:39:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25146-how-many-times-can-you-convert-one-or-more-traditional-iras-that-you-might-currently-own-or-create-in-the-future-over-to-a-new-or-existing-roth-ira/</loc>
  <lastmod>2004-06-29T12:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25145-time-period-to-begin-processing-claim/</loc>
  <lastmod>2004-06-26T20:50:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25144-schedule-ssa-in-a-db-plan-scenario-how-should-or-should-they-the-beneficiaries-of-deceased-participants-be-reported/</loc>
  <lastmod>2004-06-26T12:21:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25143-domestic-relations-orders-property-settlement-agreement/</loc>
  <lastmod>2004-07-01T19:05:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25142-cash-balance-option/</loc>
  <lastmod>2004-06-28T20:10:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25141-looking-for-companies-who-write-daily-valuation-programs/</loc>
  <lastmod>2004-06-29T15:02:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25140-employer-paid-nurse-at-worksite-is-the-nurse-a-health-care-provider-under-hipaa/</loc>
  <lastmod>2004-06-25T21:23:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25139-incorrect-loan-made/</loc>
  <lastmod>2004-06-25T21:08:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25138-want-to-setup-roth-irawhich-company-has-the-highest-return/</loc>
  <lastmod>2004-06-28T15:29:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25137-412i-plan-contribution-for-a-short-plan-year/</loc>
  <lastmod>2004-06-25T13:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25136-how-do-415-limits-apply-in-a-preretirement-survivor-situation-of-two-different-fae-db-plan-benefits/</loc>
  <lastmod>2004-06-25T15:24:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25135-counting-hours-for-salaried-employees/</loc>
  <lastmod>2004-06-30T16:01:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25134-hardhip-distribution-from-employer-match/</loc>
  <lastmod>2004-06-25T10:45:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25133-employer-pays-premium-or-deductible-erisa-plan/</loc>
  <lastmod>2004-06-24T20:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25132-deposit-not-timely-allocated-to-pariticpants-accounts/</loc>
  <lastmod>2004-06-24T19:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25131-owner-of-a-corporation-wants-to-take-back-deferrals-in-current-plan-year/</loc>
  <lastmod>2004-06-29T02:11:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25130-ubit-tax-rates-brackets/</loc>
  <lastmod>2004-06-24T19:53:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25129-nondescrimination-requirements-for-leased-employees/</loc>
  <lastmod>2004-06-24T16:47:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25128-pop-for-spouses-health-premiums/</loc>
  <lastmod>2004-12-08T23:03:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25127-meaning-of-joint-and-survivor-annuity-for-qdro-purposes/</loc>
  <lastmod>2004-06-24T20:41:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25126-irrevocable-waiver-out-of-a-401k-safe-harbor-plan/</loc>
  <lastmod>2004-06-24T17:01:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25125-spousal-consent-rules/</loc>
  <lastmod>2004-06-24T16:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25124-qjsa-exemption-and-plan-requirements/</loc>
  <lastmod>2004-06-24T14:09:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25123-sunscreen/</loc>
  <lastmod>2004-06-25T14:35:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25122-where-is-a-good-site-for-overview-of-non-q-plans/</loc>
  <lastmod>2004-06-29T02:49:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25121-revoking-installment-election-allowed/</loc>
  <lastmod>2004-06-24T21:41:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25120-cfa-charter-within-the-retirement-services-sector/</loc>
  <lastmod>2004-07-09T21:16:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25119-controlled-group-question/</loc>
  <lastmod>2004-06-25T13:13:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25118-disclosing-identity-of-business-associates/</loc>
  <lastmod>2004-06-24T16:33:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25117-excess-sep-contrib-after-amending-1040/</loc>
  <lastmod>2004-06-24T03:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25116-phi-and-pension-plans/</loc>
  <lastmod>2004-06-24T18:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25115-negotiation-with-the-irs/</loc>
  <lastmod>2004-06-25T20:02:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25114-qpsa-requirement-defeated-by-disclaimer/</loc>
  <lastmod>2004-08-10T04:38:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25113-puerto-rico-participants/</loc>
  <lastmod>2004-06-23T22:19:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25112-is-a-990-t-needed/</loc>
  <lastmod>2004-06-25T22:09:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25111-one-page-summary/</loc>
  <lastmod>2004-06-24T18:03:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25110-illegal-immigrant-benefits/</loc>
  <lastmod>2004-07-26T19:36:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25109-terminated-employees-401k-distribution/</loc>
  <lastmod>2004-06-24T15:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25108-when-making-stock-contribution-to-closely-held-esop-how-do-we-determine-appropriate-amount-to-deduct-by-april-15-when-12-31-valuation-is-not-received-by-april-15tax-return/</loc>
  <lastmod>2004-07-08T19:39:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25107-rollover-from-deceased-spouses-account-under-the-plan-top-heavy-status/</loc>
  <lastmod>2004-06-23T16:26:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25106-403a-vs-403b-plans/</loc>
  <lastmod>2004-06-23T21:03:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25105-415-limits/</loc>
  <lastmod>2004-06-23T13:29:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25104-unfunded-cl-deduction-limit-for-a-new-plan/</loc>
  <lastmod>2004-06-24T20:35:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25103-would-black-out-notice-be-required/</loc>
  <lastmod>2004-06-22T21:26:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25102-hipaa-disclosure-of-phi-to-subscriber-spouse-but-not-to-dependent-member/</loc>
  <lastmod>2025-06-12T10:47:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25101-distribution-options/</loc>
  <lastmod>2004-06-25T01:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25100-qnec-top-heavy/</loc>
  <lastmod>2004-06-23T19:13:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25099-nonerisa-403b-to-erisa-403b-or-401k/</loc>
  <lastmod>2004-06-22T16:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25098-participant-wont-cash-pension-checks-representative-payee/</loc>
  <lastmod>2004-06-22T15:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25097-multiple-401k-plans-maximum-deferral/</loc>
  <lastmod>2004-06-22T20:23:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25096-recordkeeping-systems-and-short-term-redemption-fees/</loc>
  <lastmod>2004-07-13T20:48:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25095-retroactive-amendment-for-compensation-to-1104/</loc>
  <lastmod>2004-06-22T21:40:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25094-accrued-benefit-sweetener-prior-to-plan-freeze/</loc>
  <lastmod>2004-06-22T15:11:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25093-looking-for-survey-with-average-benefit-provided-in-db-plans/</loc>
  <lastmod>2004-06-22T13:39:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25092-erisa-challenge-in-state-court/</loc>
  <lastmod>2004-06-22T23:54:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25091-safe-harbor-match-plan-with-additional-discretionary-match/</loc>
  <lastmod>2004-06-23T16:24:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25090-safe-harbor-401k-question/</loc>
  <lastmod>2004-06-22T15:32:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25089-roth-ira-fees-expense-ratios/</loc>
  <lastmod>2004-06-24T23:11:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25088-does-erisa-apply-to-sep-iras/</loc>
  <lastmod>2004-06-23T20:39:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25087-conversion-of-stock-bonus-to-esop/</loc>
  <lastmod>2004-06-21T20:34:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25086-normal-retirement/</loc>
  <lastmod>2004-08-23T17:43:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25085-failing-adp-test-using-prior-year-testing-method/</loc>
  <lastmod>2004-07-23T15:20:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25084-errors-and-omissions-insurance/</loc>
  <lastmod>2004-06-21T19:22:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25083-fsa-and-dcap-changes/</loc>
  <lastmod>2004-06-21T23:29:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25082-wrap-plan-help/</loc>
  <lastmod>2004-06-21T19:29:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25081-wrap-plan-help/</loc>
  <lastmod>2004-06-22T22:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25080-employee-out/</loc>
  <lastmod>2004-06-21T18:57:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25079-ok-to-terminate-401k-and-establish-simple-ira-orsimple-401k/</loc>
  <lastmod>2004-06-21T17:57:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25078-breakpoint-discount-refund-mutual-funds/</loc>
  <lastmod>2004-06-21T16:54:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25077-qjsa-disclosures-for-dc-plans/</loc>
  <lastmod>2004-06-21T17:44:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25076-open-enrollmentspecial-enrollments/</loc>
  <lastmod>2004-06-28T14:44:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25075-electing-nonelecting-plan-etc/</loc>
  <lastmod>2004-06-28T19:35:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25074-new-qjsaqpsa-notice-requirements-corbel/</loc>
  <lastmod>2004-06-21T16:06:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25073-egtrra-section-416gh-on-top-heavy-safe-harbor-plans/</loc>
  <lastmod>2004-06-22T18:01:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25072-full-year-comp-for-initial-short-plan-year/</loc>
  <lastmod>2004-06-21T15:00:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25070-ssn-privacy-issues/</loc>
  <lastmod>2004-06-20T04:43:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25069-esop-leveraging-options/</loc>
  <lastmod>2004-07-08T22:06:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25068-old-federal-register-pages/</loc>
  <lastmod>2004-06-22T01:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25067-2003-tax-withholding-not-remitted/</loc>
  <lastmod>2004-06-18T22:24:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25066-transfer-ira-to-sep/</loc>
  <lastmod>2004-06-19T18:58:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25065-additional-information-for-sar/</loc>
  <lastmod>2005-07-18T16:35:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25064-egtrra-amendment-effective-date/</loc>
  <lastmod>2004-06-21T15:12:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25063-2004-max-rate/</loc>
  <lastmod>2005-04-07T19:37:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25062-irs-defines-spouse-under-tax-law/</loc>
  <lastmod>2004-06-18T20:25:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25061-employees-of-ineligible-employer-participating-in-plan-fix/</loc>
  <lastmod>2004-06-18T19:13:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25060-402g-violation-correction/</loc>
  <lastmod>2004-07-07T14:02:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25059-sole-proprietor-non-deductible-contributions/</loc>
  <lastmod>2004-06-18T20:30:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25058-can-voluntary-termination-trigger-early-distribution/</loc>
  <lastmod>2004-06-18T21:00:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25057-where-to-start/</loc>
  <lastmod>2004-06-23T16:19:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25056-employer-paid-co-pay-taxable/</loc>
  <lastmod>2004-06-22T15:04:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25055-former-multiple-employer-plan/</loc>
  <lastmod>2004-06-18T15:04:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25054-buy-back-of-forfeitures-question/</loc>
  <lastmod>2009-04-03T14:16:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25053-mewaa-and-affiliated-service-group/</loc>
  <lastmod>2004-06-18T13:23:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25052-things-dad-would-never-say/</loc>
  <lastmod>2004-06-18T16:39:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25051-owner-wants/</loc>
  <lastmod>2004-06-29T14:25:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25050-dbdc-combo-approach/</loc>
  <lastmod>2004-06-18T15:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25049-summary-annual-report-penalty-for-not-providing/</loc>
  <lastmod>2004-06-17T21:56:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25048-employees-of-ineligible-employer-noncontrolled-group-member-permitted-to-defer/</loc>
  <lastmod>2004-06-17T21:44:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25047-can-you-exclude-employees-under-title-v/</loc>
  <lastmod>2004-06-21T20:58:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25046-late-employee-contributions-question/</loc>
  <lastmod>2004-06-18T19:07:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25045-401k-beneficiary/</loc>
  <lastmod>2004-06-17T21:22:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25044-proper-documentation-for-medical-reimbursement/</loc>
  <lastmod>2004-06-17T21:02:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25043-can-a-403b-plan-still-be-erisa-exempt-if-the-employer-makes-contributions-under-a-401a-plan-to-match-the-403b-deferrals/</loc>
  <lastmod>2004-06-21T19:56:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25042-fully-insured-mewa-question/</loc>
  <lastmod>2004-06-18T13:42:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25041-efast2/</loc>
  <lastmod>2004-07-19T19:57:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25040-identifying-highly-compensated-employees-in-initial-plan-year/</loc>
  <lastmod>2004-06-18T12:28:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25039-qjsa-cant-locate-spouse/</loc>
  <lastmod>2004-06-18T19:59:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25038-insurers-requiring-qdros-for-iras/</loc>
  <lastmod>2004-06-17T18:30:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25037-large-plansmall-plan-lines-6-and-7f-on-form-5500/</loc>
  <lastmod>2004-06-17T15:30:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25036-company-bought-out-esop-payout-questions/</loc>
  <lastmod>2004-06-17T22:31:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25035-change-of-funding-method-year-of-takeover-and-thereafter/</loc>
  <lastmod>2004-06-18T22:51:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25034-how-to-make-election-to-contribute-over-the-maximum-deductible-amount/</loc>
  <lastmod>2004-06-18T18:13:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25033-excess-contribution-must-be-removed-by-tax-filing-deadline-extension-to-avoid-6-percent-penalty-how-does-this-affect-reallocationredesignation-to-contribution-for-future-year/</loc>
  <lastmod>2004-06-17T01:43:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25032-retroactive-qmcso/</loc>
  <lastmod>2004-06-16T22:36:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25031-plan-year-different-from-tax-year-of-corporation-help/</loc>
  <lastmod>2004-06-17T15:59:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25030-normal-retirement-age-what-determines-this/</loc>
  <lastmod>2004-06-17T20:37:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25029-top-20-election-order-of-selection/</loc>
  <lastmod>2004-06-17T14:35:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25028-participating-company-gets-no-discretionary-match-employees-part-of-acp-test/</loc>
  <lastmod>2004-06-17T18:07:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25027-patriot-act-customer-indentification-program/</loc>
  <lastmod>2004-06-17T15:45:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25026-change-in-plan-year/</loc>
  <lastmod>2004-06-16T20:21:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25025-seeking-an-ira-expert-to-assist-with-strategyletter/</loc>
  <lastmod>2004-06-18T02:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25024-how-to-correct-incorrect-deductions-after-the-plan-year-end/</loc>
  <lastmod>2004-06-17T18:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25023-spousal-consent-for-loan-from-non-qjsa-plan/</loc>
  <lastmod>2004-06-17T02:10:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25022-amending-a-1009r/</loc>
  <lastmod>2004-06-17T17:20:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25021-new-415-lump-sum-calculation/</loc>
  <lastmod>2004-06-22T22:03:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25020-required-minimum-distribution-for-an-estate/</loc>
  <lastmod>2004-06-18T00:52:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25019-brain-cramp-non-statutory-excluded-class-and-adp/</loc>
  <lastmod>2004-06-17T10:56:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25018-eligibility-issues-when-going-from-a-sep-to-a-401k/</loc>
  <lastmod>2004-06-16T12:52:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25017-does-an-employer-contribution-affect-section-129-limitation/</loc>
  <lastmod>2004-06-16T13:13:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25016-eligibility-issues-when-going-from-sep-to-a-401k/</loc>
  <lastmod>2004-06-16T13:21:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25015-401k-plan-disabled-participant-issues/</loc>
  <lastmod>2004-06-16T14:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25014-form-5500-line-5/</loc>
  <lastmod>2004-06-16T17:18:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25013-dro-says-payments-to-ap-end-when-p-dies-ap-dies-or-ap-remarries/</loc>
  <lastmod>2004-06-22T21:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25012-distribution-to-retiree-in-leveraged-esop/</loc>
  <lastmod>2004-07-08T20:37:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25011-total-benefit-value-and-qjsa/</loc>
  <lastmod>2004-06-16T13:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25010-confused-pre-tax-deduction-for-co-pay-but-no-cafeteria-plan/</loc>
  <lastmod>2004-06-17T20:16:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25009-must-a-457-plan-maintained-by-a-tax-exempt-organization-file-a-form-5500/</loc>
  <lastmod>2004-06-15T20:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25008-catch-up-and-retro-funding/</loc>
  <lastmod>2004-07-02T04:48:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25007-help-ba-agreement-needed-for-cobra-admin-services-for-a-fully-insured-planplan-sponsor/</loc>
  <lastmod>2004-06-16T18:33:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25006-coverage-options/</loc>
  <lastmod>2004-06-16T18:15:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25004-cash-balance-regs-withdrawn/</loc>
  <lastmod>2004-06-15T18:58:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25003-when-would-a-spouse-receive-a-qdro-payment/</loc>
  <lastmod>2004-06-15T17:25:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25002-two-401k-plans/</loc>
  <lastmod>2004-06-16T20:49:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25001-customer-living-abroad/</loc>
  <lastmod>2004-06-15T16:45:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/25000-filing-form-5330-with-different-fiscal-year-than-calendar-year/</loc>
  <lastmod>2004-06-15T15:27:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24999-special-coverage-rules/</loc>
  <lastmod>2004-06-15T15:09:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24998-super-max-pfea-2004/</loc>
  <lastmod>2004-06-15T15:41:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24997-final-db-401a9-regs/</loc>
  <lastmod>2004-06-18T18:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24996-tax-credit-for-small-businesses/</loc>
  <lastmod>2004-06-15T16:26:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24994-forfeiture-buy-back-rules/</loc>
  <lastmod>2004-06-16T20:21:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24993-using-veba-assets-as-a-death-benefit/</loc>
  <lastmod>2004-06-23T16:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24992-schedule-a-timing-question/</loc>
  <lastmod>2004-06-14T21:33:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24991-schedule-h-line-4j-reportable-transactions/</loc>
  <lastmod>2004-06-14T21:19:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24990-invest-in-the-tpa/</loc>
  <lastmod>2004-06-21T13:24:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24989-is-an-audit-necessary/</loc>
  <lastmod>2004-06-16T18:52:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24988-union-employees-no-longer-in-the-union/</loc>
  <lastmod>2004-06-22T21:23:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24987-which-rule-has-precedence/</loc>
  <lastmod>2004-06-14T18:48:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24986-we-have-a-client-who-is-a-large-steel-mill-company-a-they-currently-have-approx-15-companies-which-all-but-one-is-in/</loc>
  <lastmod>2004-06-14T21:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24984-5500-reporting-when-plan-contract-year-changes/</loc>
  <lastmod>2004-06-15T18:35:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24983-no-longer-required-to-cover-dependent-due-to-termination-of-child-support-order/</loc>
  <lastmod>2004-06-14T19:31:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24981-partial-yr-comp/</loc>
  <lastmod>2004-06-14T15:15:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24980-opinions-please-is-this-abusive-re-first-year-testing-rule/</loc>
  <lastmod>2004-06-16T18:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24979-roth-conversion-aggregating-conduit-iras-w-post-tax-assets/</loc>
  <lastmod>2004-06-15T02:33:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24978-cigna-dmo/</loc>
  <lastmod>2004-06-11T22:16:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24977-interesting-issue-beneficiary-designations/</loc>
  <lastmod>2004-06-13T10:49:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24976-resurrection-of-a-termianted-plan/</loc>
  <lastmod>2004-08-10T07:38:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24975-company-selling-fully-owned-subsidiary/</loc>
  <lastmod>2004-06-29T21:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24974-are-church-plans-subject-to-limits-on-plan-expenses/</loc>
  <lastmod>2004-06-15T22:06:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24971-acceptance-of-electronic-beneficiary-designation-forms/</loc>
  <lastmod>2004-06-11T15:50:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24969-corrective-amendment/</loc>
  <lastmod>2004-06-18T17:29:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24965-423b-beneficiaries/</loc>
  <lastmod>2004-07-09T23:53:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24964-unrelated-business-income/</loc>
  <lastmod>2004-06-17T19:08:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24963-bank-one-tuition-assistance-program/</loc>
  <lastmod>2004-08-16T14:34:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24962-rmd-to-charity/</loc>
  <lastmod>2004-06-10T19:48:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24961-social-security-and-pop/</loc>
  <lastmod>2004-06-10T21:13:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24960-schedule-h-needed/</loc>
  <lastmod>2004-06-10T14:27:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24959-notice-of-matching-formula-question/</loc>
  <lastmod>2004-06-10T18:52:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24958-ira-distributions/</loc>
  <lastmod>2004-06-10T16:02:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24957-qualified-plan-to-roth/</loc>
  <lastmod>2004-06-10T14:06:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24956-subsidized-parking-section-132-plans/</loc>
  <lastmod>2004-06-10T04:55:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24955-heres-a-stumper-for-you-i-would-love-a-speedy-answer/</loc>
  <lastmod>2004-06-09T22:56:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24954-are-different-lengths-of-enrollment-periods-discriminatory/</loc>
  <lastmod>2004-06-17T15:40:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24953-service-for-eligibility-and-vesting-on-foreign-national/</loc>
  <lastmod>2004-06-09T18:28:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24952-deemed-deferral/</loc>
  <lastmod>2004-06-11T21:36:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24951-inactive-employees-and-5500-participant-count/</loc>
  <lastmod>2004-06-15T19:35:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24950-client-wants-to-stop-contributing-to-her-governmental-457-plan-she-is-retired-at-52-and-states-she-is-in-some-designated-payment-period/</loc>
  <lastmod>2004-06-10T11:51:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24949-first-year-plan-rule-for-testing/</loc>
  <lastmod>2004-06-09T17:15:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24948-otc-treatments-for-dental-injuriesillnesses/</loc>
  <lastmod>2004-06-09T17:11:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24947-non-resident-aliens/</loc>
  <lastmod>2004-07-06T19:28:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24946-records-retention-erisa-irs-what-do-they-say/</loc>
  <lastmod>2004-06-09T18:24:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24945-spd-for-self-funded-plan/</loc>
  <lastmod>2004-06-09T21:22:37+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
