<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/24485-privacy-exemption-for-group-health-plans/</loc>
  <lastmod>2004-05-13T15:09:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24480-administrative-error/</loc>
  <lastmod>2004-05-17T17:08:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24416-late-401k-contributions-for-mutliple-years/</loc>
  <lastmod>2004-06-18T19:25:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24415-late-deposits-for-401k-contributions-for-multiple-years/</loc>
  <lastmod>2004-05-11T15:42:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24414-miscoding-on-irs-form-1099-r/</loc>
  <lastmod>2004-05-11T14:27:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24413-participant-dies-alt-payee-w-only-a-divorce-decree-claims-12-of-pension/</loc>
  <lastmod>2004-05-11T17:12:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24412-non-governmental-457b-plan-litits-on-contributions/</loc>
  <lastmod>2004-06-11T16:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24411-late-minimum-required-distributions/</loc>
  <lastmod>2004-05-11T14:38:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24410-in-law-attribution/</loc>
  <lastmod>2004-05-11T15:23:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24409-employer-discretionary-contribution-to-ineligible-employee/</loc>
  <lastmod>2004-05-10T18:57:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24408-making-connections-getting-new-business/</loc>
  <lastmod>2004-06-19T13:18:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24407-deemed-iras-anyone-drafted-plan-language-for-them/</loc>
  <lastmod>2004-05-10T17:43:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24406-deemed-iras-anyone-drafted-plan-language-for-them/</loc>
  <lastmod>2004-05-10T17:42:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24405-404-deduction-limit/</loc>
  <lastmod>2004-05-11T03:36:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24404-large-plan-audits/</loc>
  <lastmod>2004-05-10T17:49:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24403-earliest-retirement-age-disability-pension/</loc>
  <lastmod>2004-08-10T05:35:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24402-schedule-t-and-statutory-exclusions/</loc>
  <lastmod>2004-05-10T17:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24401-457-provider-searchtop-providers/</loc>
  <lastmod>2004-05-24T13:27:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24400-arbitration-of-deadlocked-matters/</loc>
  <lastmod>2004-05-10T15:45:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24399-exclude-hce/</loc>
  <lastmod>2004-05-10T19:00:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24398-repayment-of-hardship-money-allowed/</loc>
  <lastmod>2004-05-07T20:18:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24397-withdrawals-from-401k-beneficiary-account/</loc>
  <lastmod>2004-05-07T20:26:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24396-keogh-db-plan-termination/</loc>
  <lastmod>2004-05-07T21:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24395-must-401k-safe-harbors-be-made-for-all-plans-of-an-employer/</loc>
  <lastmod>2004-05-07T16:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24394-terminating-a-non-elective-401k-safe-harbor-limitation-on-successor-plan/</loc>
  <lastmod>2004-05-07T16:34:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24393-72t-election-stopped-in-error/</loc>
  <lastmod>2004-05-13T01:42:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24392-definition-of-spouse-as-spouse-in-an-opposite-sex-marriage/</loc>
  <lastmod>2004-07-12T21:39:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24391-short-plan-year/</loc>
  <lastmod>2004-05-12T19:30:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24390-benefit-increase-amendment/</loc>
  <lastmod>2004-05-17T15:43:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24389-spousal-consent-for-participant-loan/</loc>
  <lastmod>2004-05-07T12:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24388-use-veba-to-fund-hsa/</loc>
  <lastmod>2004-05-07T21:03:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24387-bro-sis-controlled-group3-companies-1-401kissues-for-new-company-and-existing/</loc>
  <lastmod>2004-05-07T15:58:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24386-calculating-ebars-of-the-two-50-members-of-llc/</loc>
  <lastmod>2004-05-14T00:49:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24385-registration-under-1933-act-when-401k-deferrals-can-go-to-er-stock/</loc>
  <lastmod>2004-05-10T04:52:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24384-looking-for-advice-401k-plan-with-several-employees-having-post-tax-balance/</loc>
  <lastmod>2004-05-07T14:56:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24383-401k-plan-with-fully-vested-ps-provision-and-no-match-provision/</loc>
  <lastmod>2004-05-07T15:40:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24382-no-5500-ez-filings/</loc>
  <lastmod>2004-05-06T20:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24381-amended-5500-employersponsor-recently-moved/</loc>
  <lastmod>2004-05-07T14:59:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24380-is-a-5500-required-small-self-insured-medical-plan-that-receives-employee-contributions/</loc>
  <lastmod>2004-05-06T20:32:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24379-incorrect-refund-made-to-hc/</loc>
  <lastmod>2004-05-10T16:02:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24378-coverage-testing-on-defined-benefit-plan/</loc>
  <lastmod>2004-05-25T20:14:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24377-top-paid-group-election-and-union-employees/</loc>
  <lastmod>2004-05-07T21:24:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24376-teminated-for-stealing-from-the-employer-still-eligible-for-benefits/</loc>
  <lastmod>2004-05-06T14:38:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24375-depositing-settlement-proceeds-from-class-action-suits-etc-involving-investments-within-the-plan/</loc>
  <lastmod>2004-05-10T13:48:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24374-in-service-distribution/</loc>
  <lastmod>2004-05-10T17:31:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24373-impact-of-proposed-regs-on-espps/</loc>
  <lastmod>2004-05-06T12:47:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24372-esops-and-bankruptcy/</loc>
  <lastmod>2004-05-07T21:43:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24371-fsa-claim-which-spans-2-coverage-periods/</loc>
  <lastmod>2004-05-07T19:59:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24370-minor-child-as-beneficiary/</loc>
  <lastmod>2004-05-05T23:22:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24368-death-of-participant/</loc>
  <lastmod>2004-06-26T14:53:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24367-spousal-consent-for-participant-loan/</loc>
  <lastmod>2004-05-05T21:25:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24366-loan-reporting-on-accompanying-schedules-for-form-5500/</loc>
  <lastmod>2004-05-05T20:27:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24365-bereavement-leave/</loc>
  <lastmod>2004-05-06T00:31:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24364-compensation-definition-and-deferrals/</loc>
  <lastmod>2004-05-06T01:53:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24363-5050-ownership-where-one-person-owns-100-of-the-stock/</loc>
  <lastmod>2004-05-05T22:05:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24362-does-a-qnec-also-satisfy-top-heavy/</loc>
  <lastmod>2004-05-05T17:53:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24361-restoration-of-forfeited-benefits/</loc>
  <lastmod>2004-05-18T21:11:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24360-retention-of-plan-documents/</loc>
  <lastmod>2004-05-05T17:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24359-meaning-of-retired-for-401a9-purposes/</loc>
  <lastmod>2004-05-18T17:25:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24358-crystal-tip-for-the-not-so-adept/</loc>
  <lastmod>2004-05-05T18:26:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24357-valuation-date-change/</loc>
  <lastmod>2004-05-06T15:27:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24356-reducing-employer-match-formula-at-midyear/</loc>
  <lastmod>2004-05-05T16:22:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24355-plan-sponsor-for-hipaa-privacy-purposes/</loc>
  <lastmod>2004-05-04T22:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24354-required-minimum-distribution-under-qdro/</loc>
  <lastmod>2004-05-04T21:41:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24353-taxable-year/</loc>
  <lastmod>2004-08-09T16:00:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24352-went-to-a-corbel-conference/</loc>
  <lastmod>2004-05-11T19:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24351-userra-two-weeks-training-without-pay/</loc>
  <lastmod>2004-05-04T20:06:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24350-is-there-a-bigger-waste-of-our-time-than-the-schedule-d/</loc>
  <lastmod>2004-05-04T22:35:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24349-government-457-plan-and-erisa/</loc>
  <lastmod>2004-05-04T21:12:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24348-1000-hours-requirement/</loc>
  <lastmod>2004-05-04T19:18:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24347-looking-for-a-sample-erisa-101d-notice/</loc>
  <lastmod>2004-05-04T16:40:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24346-interest-charge-on-late-quarterly-contributions/</loc>
  <lastmod>2004-05-04T15:01:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24345-missed-ira-purchase-due-date/</loc>
  <lastmod>2004-05-10T13:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24344-hras-correlating-with-cafeteria-plan-salary-reductions/</loc>
  <lastmod>2004-05-06T19:07:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24343-early-withdraws/</loc>
  <lastmod>2004-05-04T05:14:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24342-terminating-a-safe-harbor-401k-plan/</loc>
  <lastmod>2004-05-17T14:47:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24341-life-status-events-significant-change/</loc>
  <lastmod>2004-05-03T21:14:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24340-large-plan-vs-small-plan-filing/</loc>
  <lastmod>2004-05-04T18:13:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24339-new-interest-rates/</loc>
  <lastmod>2004-05-04T20:13:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24338-prior-5500-filer-now-qualifies-for-ez/</loc>
  <lastmod>2004-05-03T19:28:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24337-premium-only-plan-eligible-deductions/</loc>
  <lastmod>2004-05-03T18:18:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24336-charging-fees-only-to-terminated-participants/</loc>
  <lastmod>2004-05-03T19:44:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24332-anyone-know-the-status-of-the-proposedcobra-regs-issued-last-spring/</loc>
  <lastmod>2004-05-26T16:26:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24331-recovery-of-small-overpayments/</loc>
  <lastmod>2004-05-03T15:13:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24330-defauled-loan-to-hce-with-a-rollover-account/</loc>
  <lastmod>2004-05-05T11:39:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24329-457-plans-where-beneficiary-is-not-spouse/</loc>
  <lastmod>2004-05-07T12:47:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24328-spousal-consent/</loc>
  <lastmod>2004-05-03T19:14:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24327-early-distribution-rule/</loc>
  <lastmod>2004-05-04T00:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24326-canadian-employees-if-401a-plan/</loc>
  <lastmod>2004-05-04T21:06:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24325-hour-bank-issues/</loc>
  <lastmod>2004-05-03T13:44:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24324-schedule-p-who-signs-the-schedule-p-when-the-plan-is-taken-over-mid-year-and-the-new-trustee-is-a-corporate-trustee-not-an-individual-any-more/</loc>
  <lastmod>2004-05-02T20:26:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24323-removing-optional-forms-without-90-day-notice/</loc>
  <lastmod>2004-04-30T16:31:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24322-another-assigned-benefit-question/</loc>
  <lastmod>2004-04-30T18:36:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24321-commonly-owned-companies-and-acting-as-trustee/</loc>
  <lastmod>2004-04-30T23:31:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24320-legal-protection-from-lawsuits/</loc>
  <lastmod>2004-05-03T17:23:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24319-asset-transfer/</loc>
  <lastmod>2004-05-04T20:18:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24318-mistake-in-fact/</loc>
  <lastmod>2004-05-01T11:38:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24317-fil-method-ual-0-no-ffc-rp-2000-40/</loc>
  <lastmod>2004-04-30T22:07:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24316-qjsa-10-year-certain-and-life/</loc>
  <lastmod>2004-05-02T21:03:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24315-cleint-refuses-to-give-us-sch-c/</loc>
  <lastmod>2004-05-04T12:26:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24314-missed-adp-refunds-and-catch-up-contributions/</loc>
  <lastmod>2004-04-30T21:00:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24313-termination-and-401k/</loc>
  <lastmod>2004-04-30T23:47:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24312-divorce-and-401k/</loc>
  <lastmod>2004-04-30T16:39:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24311-amending-a-5500-for-a-plan-year-ending-6302001-and-6302002/</loc>
  <lastmod>2004-05-06T20:34:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24310-master-trust-determination-assistance-required/</loc>
  <lastmod>2004-04-29T20:41:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24309-do-traditional-ira-contributions-count-for-purposes-of-calculating-dc-contribution-limits-under-section-415/</loc>
  <lastmod>2004-04-29T17:05:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24308-electronic-processing-of-principal-residence-loan-applicationssubstantiation-required/</loc>
  <lastmod>2004-04-29T16:46:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24307-is-a-business-associate-agreement-needed-with-a-payroll-vendor/</loc>
  <lastmod>2004-04-29T16:44:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24306-502h-and-copy-to-secretary-of-treasury/</loc>
  <lastmod>2004-04-29T15:44:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24305-pvab-death-benefit/</loc>
  <lastmod>2004-04-30T15:06:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24304-cure-period/</loc>
  <lastmod>2004-04-30T00:52:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24303-subreports-in-crystal/</loc>
  <lastmod>2004-04-29T15:33:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24302-requirements-is-403b-is-recordkept/</loc>
  <lastmod>2004-06-04T18:05:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24301-ineligible-deferrals/</loc>
  <lastmod>2004-04-29T20:28:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24300-can-er-credit-service-with-another-employer-that-is-not-part-of-the-controlled-group/</loc>
  <lastmod>2004-04-29T15:28:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24299-individual-hce-allocation-groups-in-xt-401k/</loc>
  <lastmod>2004-05-10T16:27:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24298-controlled-group-compensation/</loc>
  <lastmod>2004-04-29T18:56:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24297-minimum-hardship-amount/</loc>
  <lastmod>2004-04-28T20:53:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24296-protection-of-plan-assets-accrued-in-non-erisa-plans/</loc>
  <lastmod>2004-04-29T13:48:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24295-check-deposit-for-annual-ira-contribution-returned-for-insufficient-funds/</loc>
  <lastmod>2004-04-29T13:18:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24294-401k-with-3-shnec-and-age-weighted-ps/</loc>
  <lastmod>2004-04-29T14:03:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24293-are-separate-accounts-required/</loc>
  <lastmod>2004-04-30T21:41:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24292-terminating-plans-vesting-forfeitures/</loc>
  <lastmod>2004-06-01T23:14:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24291-permitted-disparity-non-standard-interest-rates/</loc>
  <lastmod>2004-04-30T13:06:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24290-exclusion-allowance/</loc>
  <lastmod>2004-04-28T16:04:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24289-25-prototype-sep-allocation-limit/</loc>
  <lastmod>2004-04-28T15:59:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24288-participant-loan-question/</loc>
  <lastmod>2004-04-30T12:28:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24287-auditors-report-required/</loc>
  <lastmod>2004-05-03T14:39:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24286-plan-assets-demutualization-or-premium-refund-and-welfare-plans/</loc>
  <lastmod>2007-07-25T23:47:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24285-are-catch-ups-an-elective-deferral-described-in-section-402g3/</loc>
  <lastmod>2004-04-28T15:36:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24284-voting-stock-in-401k-accounts/</loc>
  <lastmod>2004-04-28T23:12:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24283-failure-to-withhold-401k/</loc>
  <lastmod>2004-05-01T16:36:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24282-if-i-only-have-misc-income-post-doc-grant-can-i-still-contribute/</loc>
  <lastmod>2004-04-30T16:27:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24281-my-company-is-planning-an-esop/</loc>
  <lastmod>2004-04-28T00:53:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24280-rfp-for-insurance-brokerage-services/</loc>
  <lastmod>2004-06-08T21:46:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24279-can-we-establish-a-sep-for-2003-now/</loc>
  <lastmod>2004-04-28T13:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24278-plan-imposed-limits-on-elective-deferrals/</loc>
  <lastmod>2004-04-28T16:24:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24277-change-of-plan-sponsor-filing-extension/</loc>
  <lastmod>2004-04-27T22:07:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24276-custodial-choice-re-allowing-purchase-of-past-service-credits/</loc>
  <lastmod>2004-04-28T13:35:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24275-stipulations-in-qdros/</loc>
  <lastmod>2004-04-28T00:01:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24274-average-benefit-test/</loc>
  <lastmod>2004-04-29T18:45:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24273-410-coverage-of-two-plans-together-two-different-plan-years/</loc>
  <lastmod>2004-04-28T17:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24272-installment-distributions/</loc>
  <lastmod>2004-04-30T14:38:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24271-does-a-change-in-adopting-employers-corporation-constitute-a-plan-termination/</loc>
  <lastmod>2004-04-27T19:28:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24269-separation-of-service-rehire/</loc>
  <lastmod>2004-04-30T20:46:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24268-sick-payshort-term-disability/</loc>
  <lastmod>2004-04-27T21:32:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24267-sample-letter/</loc>
  <lastmod>2004-04-27T16:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24266-410b-testing/</loc>
  <lastmod>2004-04-27T15:47:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24265-amended-5500-ez-attach-extension/</loc>
  <lastmod>2004-05-04T20:27:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24264-payments-from-non-qualified-plan-should-have-been-from-qualified-plan/</loc>
  <lastmod>2004-04-27T21:07:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24262-mandatory-withholding/</loc>
  <lastmod>2004-04-27T14:22:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24261-tpa-fee/</loc>
  <lastmod>2004-05-13T17:53:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24260-can-you-exclude-employees-who-work-less-than-30-hours-a-week/</loc>
  <lastmod>2004-04-28T23:22:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24259-hr-1779will-this-have-impact-to-db-plans/</loc>
  <lastmod>2004-04-27T15:23:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24258-hr-1779-and-its-potential-effects-on-defined-benefit-plans/</loc>
  <lastmod>2004-04-27T23:41:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24257-can-an-ira-with-a-trust-as-the-beneficiary-be-rolled-into-an-new-ira/</loc>
  <lastmod>2004-04-27T14:28:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24256-how-tpas-get-compensated/</loc>
  <lastmod>2005-07-22T22:26:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24255-accelerated-loan-payment/</loc>
  <lastmod>2004-04-27T13:17:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24254-can-ira-distributions-from-a-trust-be-rolled-into-a-new-ira-by-the-beneficiaries/</loc>
  <lastmod>2004-04-27T13:18:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24253-amending-plan/</loc>
  <lastmod>2004-04-26T21:18:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24252-hsa-vendors/</loc>
  <lastmod>2004-05-06T20:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24251-affiliated-service-group/</loc>
  <lastmod>2004-05-06T16:45:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24250-spread-gain-method-temp-annuity/</loc>
  <lastmod>2004-04-30T22:10:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24249-roll-in-to-plan-of-death-benefit-401k-balance/</loc>
  <lastmod>2004-04-26T18:26:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24248-global-standard-for-pension-accounting/</loc>
  <lastmod>2004-04-30T20:53:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24247-hipaa-amendment/</loc>
  <lastmod>2004-04-27T17:31:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24246-2-qdros/</loc>
  <lastmod>2004-04-26T23:26:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24245-in-service-distribution-of-merged-mpp-money/</loc>
  <lastmod>2004-04-26T18:19:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24244-ira-distribution-question/</loc>
  <lastmod>2004-04-27T23:36:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24243-orthodontia-and-claims-substantiation-under-a-health-fsa-plan/</loc>
  <lastmod>2004-04-26T16:39:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24242-simple-ira-controlled-group/</loc>
  <lastmod>2004-12-14T20:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24241-who-is-eligible-for-a-solo-k-plan/</loc>
  <lastmod>2004-04-27T23:47:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24240-employer-using-my-over-withdrawal-of-cafeteria-plan-as-reimbursement-for-uninsured-medical-visits-after-my-termination/</loc>
  <lastmod>2004-05-17T22:06:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24239-purchasing-a-llc-interest/</loc>
  <lastmod>2004-04-26T20:09:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24238-401k-comittee/</loc>
  <lastmod>2004-04-27T17:21:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24237-simple-plan-and-tsp-contributions/</loc>
  <lastmod>2004-04-24T19:31:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24236-spouse-portion-of-dc-plan-balance-based-on-50-js-annuity-purchase/</loc>
  <lastmod>2004-04-28T22:44:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24235-allocation-of-plan-admin-expenses-in-403b-plan/</loc>
  <lastmod>2004-04-23T22:20:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24234-contribution-to-an-owners-individual-account/</loc>
  <lastmod>2004-04-23T21:37:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24233-safe-harbor-notice/</loc>
  <lastmod>2004-04-26T11:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24232-stock-bonus-esop/</loc>
  <lastmod>2004-04-28T01:02:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24231-tax-deductibility-of-forfeited-balances/</loc>
  <lastmod>2004-04-24T03:25:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24230-what-happens-if-you-lose-money-with-your-roth-ira-account/</loc>
  <lastmod>2004-05-03T17:38:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24229-carry-forward-non-deductible-ps-contributions/</loc>
  <lastmod>2004-04-27T15:52:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24228-415-limit-for-a-participant-in-two-unrelated-plans/</loc>
  <lastmod>2004-04-23T17:08:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24227-form-5310-line-3c-determination-letter-issue/</loc>
  <lastmod>2006-02-24T14:16:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24226-amendments-to-terminating-plans/</loc>
  <lastmod>2004-05-21T17:10:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24225-purchase-of-service-credits-from-403b-transfer/</loc>
  <lastmod>2004-04-23T20:09:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24224-vesting-changing-from-hours-method-to-elapsed-time/</loc>
  <lastmod>2004-04-23T14:00:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24223-overpayment-revisited/</loc>
  <lastmod>2004-04-24T00:48:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24222-deduction-esop-contributions/</loc>
  <lastmod>2004-06-09T20:19:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24221-what-software-used-for-401k-plans-satisfied/</loc>
  <lastmod>2004-05-13T17:20:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24220-accrued-to-date-method/</loc>
  <lastmod>2004-04-22T21:30:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24219-demo-6-submission-requirements/</loc>
  <lastmod>2004-04-22T22:10:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24218-controlled-group-question/</loc>
  <lastmod>2004-04-23T18:03:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24217-early-retirement-window/</loc>
  <lastmod>2004-04-29T10:08:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24216-benevolencehardship-fund/</loc>
  <lastmod>2004-04-22T21:27:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24215-participant-statement/</loc>
  <lastmod>2004-04-28T12:54:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24214-multiple-employer-plans-on-prototype/</loc>
  <lastmod>2004-04-22T20:12:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24210-does-a-veba-for-a-public-school-teachers-association-come-under-the-heading-of-a-government-plan/</loc>
  <lastmod>2004-04-23T13:59:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24209-roth-ira-contributions-for-home-purchase/</loc>
  <lastmod>2004-04-22T17:58:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24208-loans-to-actively-employed-participants-only/</loc>
  <lastmod>2004-04-26T16:22:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24207-installment-payments-erd-and-withholding/</loc>
  <lastmod>2005-01-26T14:37:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24206-cross-testing/</loc>
  <lastmod>2004-04-23T15:01:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24205-earned-income-calculation-from-several-k-1s/</loc>
  <lastmod>2004-04-22T21:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24204-ispp-investment-roles-and-responsibilities/</loc>
  <lastmod>2004-04-22T21:16:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24203-incoming-rollover/</loc>
  <lastmod>2004-04-22T15:52:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24202-qdro-earnings-calculation/</loc>
  <lastmod>2004-04-22T15:42:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24201-simple-ira-contribution-and-new-401k-plan/</loc>
  <lastmod>2004-04-22T18:04:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24200-federal-withholding/</loc>
  <lastmod>2004-04-23T14:36:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24199-do-rehires-have-to-wait-until-the-next-entry-date-to-enter-the-plan-or-do-they-enter-the-plan-immediately/</loc>
  <lastmod>2004-04-22T19:32:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24197-hardship-distribution-problem/</loc>
  <lastmod>2004-04-22T12:19:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24196-breaks-in-service-forfeitures-and-years-of-service/</loc>
  <lastmod>2004-04-22T18:08:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24195-a-day-for-actuaries/</loc>
  <lastmod>2004-05-05T17:13:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24194-pto-hours-taxed-at-a-higher-rate/</loc>
  <lastmod>2004-04-22T17:28:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24193-catch-up-contributions/</loc>
  <lastmod>2004-04-22T15:53:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24192-is-a-veba-that-is-set-up-as-a-medical-expense-reimbursement-plan-required-to-file-a-5500/</loc>
  <lastmod>2004-04-22T22:34:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24191-ben-and-comp-limits-year-to-year-change-for-funding/</loc>
  <lastmod>2004-04-22T00:16:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24190-partner-classes/</loc>
  <lastmod>2004-05-14T00:47:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24189-benefits-linkbenefits-buzz-4212004-letter-clarifies-irs-position-on-issues-relating-to-automatic-enrollment-401k-plans-the-human-capital-practice-of-deloitte-consulting-llp/</loc>
  <lastmod>2004-04-22T17:03:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24188-change-in-timing-of-distributions-to-terminated-participants/</loc>
  <lastmod>2004-04-21T21:21:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24187-voluntary-fiduciary-correction-program/</loc>
  <lastmod>2004-04-21T18:19:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24186-ssi-acceptance-letter-participant-on-ssi-and-collects-pension-payments-in-installments-then-found-to-be-committing-fraud/</loc>
  <lastmod>2004-04-21T18:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24185-412i-the-next-generation/</loc>
  <lastmod>2004-04-29T15:36:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24184-annuitizing-an-account-in-a-457-plan/</loc>
  <lastmod>2004-04-21T23:14:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24183-ee-newly-eligible-not-enrolled/</loc>
  <lastmod>2004-04-21T20:27:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24182-safe-harbor-match-maximum-formula/</loc>
  <lastmod>2019-11-08T18:22:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24181-415-limits-for-profit-sharing-plan-plus-govt-plan/</loc>
  <lastmod>2004-04-21T20:08:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24180-unpaid-401k-participant-loan-wanting-a-new-loan/</loc>
  <lastmod>2004-04-22T17:59:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24179-required-disclosures-when-employer-provides-investment-return-information/</loc>
  <lastmod>2004-04-21T13:51:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24178-help-acp-test-not-running-itself/</loc>
  <lastmod>2004-04-21T14:53:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24177-optional-forms-of-benefits-include-one-of-more-of-the-following-forms-are-they-all-protected/</loc>
  <lastmod>2004-04-20T22:30:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24176-can-my-company-force-me-to-liquidate-my-401k-holdings/</loc>
  <lastmod>2004-04-21T14:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24175-403b-custodial-accounts/</loc>
  <lastmod>2004-04-21T04:06:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24174-403b-vendor-in-california/</loc>
  <lastmod>2004-04-25T16:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24173-do-you-count-receivable-deferrals/</loc>
  <lastmod>2004-04-21T16:24:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24172-overdraft-for-longer-than-3-days/</loc>
  <lastmod>2004-04-22T12:20:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24171-determining-hc-employees/</loc>
  <lastmod>2004-04-21T03:04:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24170-catch-up-contributions-2-unrelated-plans/</loc>
  <lastmod>2004-04-20T19:54:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24169-waiting-periods-and-self-funded-plans/</loc>
  <lastmod>2004-04-20T19:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24168-valuation-of-insurance-policies/</loc>
  <lastmod>2004-04-20T21:01:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24167-employees-husband-has-been-denied-visa-into-us/</loc>
  <lastmod>2004-04-20T15:32:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24166-can-i-qit-my-job-terminate-my-457-to-pay-for-college-this-ones-a-challenge/</loc>
  <lastmod>2004-04-20T02:48:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24165-s412i-db-plan-going-to-traditional-db-plan/</loc>
  <lastmod>2004-04-19T22:30:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24164-form-5500/</loc>
  <lastmod>2004-04-27T15:07:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24163-interest-on-retro-payments/</loc>
  <lastmod>2004-04-21T22:46:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24160-no-auditors-report-was-filed-with-5500-and-schedule-h/</loc>
  <lastmod>2004-04-20T18:57:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24159-how-to-retire-early-using-an-ira/</loc>
  <lastmod>2004-04-21T15:46:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24158-amending-fsa-plan-documents/</loc>
  <lastmod>2004-04-19T21:07:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24157-dfe-gia-filer/</loc>
  <lastmod>2004-04-19T18:52:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24156-safe-harbor-education-needed/</loc>
  <lastmod>2004-04-19T19:19:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24155-designated-ira-beneficiary-is-an-irrevocable-trust/</loc>
  <lastmod>2004-04-19T19:07:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24154-canadian-company-set-up-sep/</loc>
  <lastmod>2004-04-19T14:28:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24153-guidance-on-dol-requirement-that-auditors-test-and-report-on-timeliness-of-deferrals/</loc>
  <lastmod>2004-04-21T16:50:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24152-leveraged-esop-foreign-stock/</loc>
  <lastmod>2004-04-19T16:59:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24151-first-time-roth-ira/</loc>
  <lastmod>2004-04-19T14:37:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24150-excess-403b-match-any-thoughts/</loc>
  <lastmod>2009-09-02T19:30:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24149-415-limit-novice-need-help/</loc>
  <lastmod>2004-04-19T19:55:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24148-automatic-rollover-iras/</loc>
  <lastmod>2004-04-16T21:11:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24147-distributions-from-terminating-dc-plan/</loc>
  <lastmod>2005-01-14T18:03:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24146-attribution/</loc>
  <lastmod>2004-04-16T23:42:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24145-difficulty-in-implementing-correction-after-compliance-statement-issued/</loc>
  <lastmod>2004-04-16T15:57:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24144-compensation-look-back-for-plan-originally-fye-to-pye/</loc>
  <lastmod>2004-04-16T15:38:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24143-terminating-veba/</loc>
  <lastmod>2004-04-19T19:09:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24140-indian-tribes-controlled-group/</loc>
  <lastmod>2004-04-19T15:16:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24139-nondeductable-roth-ira-contributions/</loc>
  <lastmod>2004-04-16T23:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24138-design-based-safe-harbor/</loc>
  <lastmod>2004-04-19T19:40:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24137-need-1995-120-annual-federal-mid-term-rate/</loc>
  <lastmod>2004-04-15T21:28:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24136-distribution-to-terminated-participant-who-is-subsequently-rehired-what-about-the-ps-receivable/</loc>
  <lastmod>2011-12-15T16:21:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24135-testing-issues-multiple-to-single-employer-plan/</loc>
  <lastmod>2004-04-27T18:34:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24133-162m-qualification-for-discounted-option-grants/</loc>
  <lastmod>2004-04-16T21:02:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24132-cobra-coverage-change-from-family-coverage-to-single-coverage-single-coverage/</loc>
  <lastmod>2004-04-15T19:21:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24131-correction-method-for-distribution-from-deferral-account/</loc>
  <lastmod>2004-04-16T13:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24130-claims-incurred-prior-to-a-change-in-status/</loc>
  <lastmod>2004-04-15T18:13:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24129-457-deferral-limit-question/</loc>
  <lastmod>2004-04-15T20:16:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24128-basic-esop-allocation-questoin/</loc>
  <lastmod>2004-04-15T18:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24127-required-beginning-date-in-solok-plan/</loc>
  <lastmod>2004-04-15T16:04:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24126-urgent-can-you-pay-ubti-tax-with-plan-assets/</loc>
  <lastmod>2004-04-16T00:32:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24125-are-ambulance-companies-qualified-organizations/</loc>
  <lastmod>2004-04-16T03:20:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24124-changing-plan-year/</loc>
  <lastmod>2004-04-15T16:33:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24123-safe-harbor-401k-with-sole-prop-and-short-initial-plan-year/</loc>
  <lastmod>2004-04-16T23:47:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24122-full-funding-and-reconciliaiton-account/</loc>
  <lastmod>2004-04-15T17:37:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24121-fiduciary-training/</loc>
  <lastmod>2004-04-19T19:43:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24120-merging-money-purchase-plan-into-profit-sharing-plan/</loc>
  <lastmod>2004-04-15T22:41:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24119-are-plans-required-to-suspend-loan-payments-for-militarynon-military-leaves-of-absence/</loc>
  <lastmod>2004-04-16T17:53:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24118-4-step-integration-and-comp-since-entry/</loc>
  <lastmod>2004-04-20T13:18:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24117-72t-dates/</loc>
  <lastmod>2004-04-17T15:42:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24116-hipaa-and-spds/</loc>
  <lastmod>2004-04-14T21:26:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24115-deductibility-of-unfunded-pvab-upon-termination/</loc>
  <lastmod>2004-04-22T21:32:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24114-unforseen-emergency-suspension-of-deferrals/</loc>
  <lastmod>2004-04-14T18:39:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24113-opting-out-of-health-coverage-compliance-issue/</loc>
  <lastmod>2004-05-07T20:53:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24112-loan-limit-exceeded-what-to-do/</loc>
  <lastmod>2004-04-16T18:51:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24111-controlled-group/</loc>
  <lastmod>2004-04-14T16:27:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24110-2-open-enrollment-periods/</loc>
  <lastmod>2004-04-14T16:06:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24109-hra-vs-medical-expense-reimbursement-account-under-section-105/</loc>
  <lastmod>2004-04-20T16:07:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24108-catch-up-contributions-timing/</loc>
  <lastmod>2004-04-14T15:39:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24107-how-far-past-1231-can-a-sole-prop-make-401k-contributions/</loc>
  <lastmod>2004-04-16T04:42:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24106-pension-funding-equity-act-re-lump-sum-payments/</loc>
  <lastmod>2004-04-14T20:01:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24105-offset-db-plans/</loc>
  <lastmod>2004-04-19T20:33:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24104-dependent-care-benefits-listed-on-w-2/</loc>
  <lastmod>2004-04-14T00:59:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24103-matching-contribution-from-employee-compensation/</loc>
  <lastmod>2004-04-14T02:52:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24102-fiduciary-liability-and-mutual-fund-scandals/</loc>
  <lastmod>2004-04-16T21:28:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24101-participant-count-question/</loc>
  <lastmod>2004-04-13T22:05:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24100-pentrak/</loc>
  <lastmod>2004-04-13T20:24:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24099-top-heavy-401k-multiple-employer-plan-relius-admin/</loc>
  <lastmod>2004-04-14T11:37:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24098-recharacterization-requested-after-ira-to-ira-transfer/</loc>
  <lastmod>2004-04-14T14:23:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24097-contribution-due-date-for-501c-organization/</loc>
  <lastmod>2004-04-16T14:38:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24096-revocation-of-spousal-consent/</loc>
  <lastmod>2004-04-14T15:19:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24095-qle-effective-date-guidance/</loc>
  <lastmod>2004-04-13T19:33:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24094-excess-roth-contributions-calculating-gain/</loc>
  <lastmod>2004-04-13T22:30:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24093-do-we-have-to-provide-a-privacy-notice-also-in-spanish/</loc>
  <lastmod>2004-04-13T21:12:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24092-disability-and-the-10-penalty/</loc>
  <lastmod>2004-04-13T16:42:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24091-schedule-c-compensation/</loc>
  <lastmod>2004-04-13T18:25:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24090-cash-balance-plan-termination/</loc>
  <lastmod>2004-04-13T16:02:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24089-late-deposit-clarification/</loc>
  <lastmod>2004-04-13T15:56:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24088-tax-exempt-entity-with-457-covering-all-employees/</loc>
  <lastmod>2004-04-13T22:27:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24087-benefits-from-2-db-plans/</loc>
  <lastmod>2004-06-22T22:06:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24086-pension-funding-equity-act/</loc>
  <lastmod>2004-05-07T21:01:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24085-can-someone-clarify/</loc>
  <lastmod>2004-04-15T13:04:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24084-how-to-complete-form-5500-ez-for-2003-after-gust-amendment/</loc>
  <lastmod>2004-04-13T18:00:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24083-model-dro-input-take-2/</loc>
  <lastmod>2004-04-14T17:59:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24082-deceased-employee-457-deferrals-from-final-pay/</loc>
  <lastmod>2004-04-13T16:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24081-plan-has-prior-year-testing-but-testing-done-on-current-year-information/</loc>
  <lastmod>2005-03-08T17:55:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24080-the-january-2004-cl-rate-is/</loc>
  <lastmod>2004-04-13T21:51:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24079-one-time-irrevocable-election/</loc>
  <lastmod>2004-04-19T20:26:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24078-can-a-foreign-corporation-replace-domestic-subsidiary-as-plan-sponsor-following-cessation-of-domestic-subsidiarys-operations/</loc>
  <lastmod>2004-04-09T21:02:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24077-pbgc-coverage-exemption-for-substantial-owners/</loc>
  <lastmod>2012-07-24T20:31:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24076-form-5500-ez/</loc>
  <lastmod>2004-04-09T18:19:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24075-dentist-with-a-simple401-is-now-drawing-income-from-a-management-company/</loc>
  <lastmod>2004-04-13T21:01:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24074-catch-up-contributions/</loc>
  <lastmod>2004-04-09T17:49:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24073-target-trouble/</loc>
  <lastmod>2004-04-12T21:23:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24071-catch-upcontributions/</loc>
  <lastmod>2004-04-09T17:48:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24070-time-stamp-incorrect/</loc>
  <lastmod>2005-04-08T03:34:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24069-distribution-code-2-reported-on-1099-r/</loc>
  <lastmod>2004-04-09T15:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24068-coverage-question/</loc>
  <lastmod>2004-04-12T21:57:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24067-erisa-paralegal/</loc>
  <lastmod>2004-04-09T16:19:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24066-proposed-regs-for-coverage-testing-for-401k-plans-of-tax-exempt-employers/</loc>
  <lastmod>2004-04-09T18:45:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24065-are-vacation-policies-subject-to-strict-rules/</loc>
  <lastmod>2004-04-23T15:02:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24064-fsa-deductions-and-new-hires/</loc>
  <lastmod>2004-04-09T00:41:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24063-5500-filing-question/</loc>
  <lastmod>2004-04-08T23:42:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24062-retro-deductions/</loc>
  <lastmod>2004-04-16T01:48:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24061-new-hire-grace-period/</loc>
  <lastmod>2004-04-08T22:00:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24060-final-5500-for-merged-mpp/</loc>
  <lastmod>2004-04-08T22:34:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24059-hardship-distribution-after-loan-taken/</loc>
  <lastmod>2004-04-09T14:28:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24058-k-1-income/</loc>
  <lastmod>2004-04-08T20:50:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24057-loan-repayment-period/</loc>
  <lastmod>2004-04-08T21:37:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24056-llm-in-employee-benefits/</loc>
  <lastmod>2004-04-27T19:31:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24055-esop-401k-plans-treatment-of-excess-annual-additions/</loc>
  <lastmod>2004-04-08T19:36:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24054-1042-esop-termination/</loc>
  <lastmod>2004-04-08T18:29:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24053-reporting-excess-roth-earnings/</loc>
  <lastmod>2004-04-09T14:48:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24052-hipaa-privacy-notice-can-i-leave-off-the-plan-names/</loc>
  <lastmod>2004-04-08T20:30:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24051-qualifying-event-documentation/</loc>
  <lastmod>2004-04-22T16:38:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24049-457b-for-nonprofit-egtrra-sunset-language-suggested/</loc>
  <lastmod>2004-04-08T16:34:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24048-arbitration-clause-in-deferred-comp-plan/</loc>
  <lastmod>2004-04-09T18:21:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24046-can-you-open-a-roth-if-you-contribute-to-your-company-401k/</loc>
  <lastmod>2004-04-09T11:20:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24045-hr-3108-what-happens-if-this-passes-and-is-signed-by-w/</loc>
  <lastmod>2004-04-09T13:55:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24044-what-are-employee-rights-under-hipaa/</loc>
  <lastmod>2004-04-09T15:28:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24043-termination-of-db-plan-that-hasnt-paid-premiums-in-24-years/</loc>
  <lastmod>2004-04-09T15:05:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24042-nonincreasing-annuity-requirement-for-required-minimum-distributions-under-401a9/</loc>
  <lastmod>2004-04-08T01:10:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24041-non-profit-with-457f-plan/</loc>
  <lastmod>2004-04-09T22:41:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24040-reciprocals/</loc>
  <lastmod>2004-04-08T13:10:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24039-plan-termination-forfeitures/</loc>
  <lastmod>2004-04-08T12:48:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24038-reporting-sep-contributions-to-irs/</loc>
  <lastmod>2004-04-09T02:26:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24037-asset-purchase-agreement/</loc>
  <lastmod>2004-04-08T22:39:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24036-short-first-plan-year/</loc>
  <lastmod>2004-04-07T19:42:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24035-must-veba-plans-be-amended-for-hipaa-and-provide-the-privacy-notice/</loc>
  <lastmod>2004-05-07T21:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24034-stopping-employer-contributions-to-a-sep/</loc>
  <lastmod>2004-04-07T21:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24033-graduating-student-seeking-health-care-advice/</loc>
  <lastmod>2004-04-08T12:50:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24032-top-heavy-for-dc-and-db-offset-plan/</loc>
  <lastmod>2004-04-07T19:36:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24031-hardship-withdraw-from-401k-plan/</loc>
  <lastmod>2004-04-07T16:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24030-erisa-403b-and-custodial-account/</loc>
  <lastmod>2004-04-08T18:20:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24029-402g-test/</loc>
  <lastmod>2004-04-07T15:56:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24028-401k-refund-maximizing-owner/</loc>
  <lastmod>2004-04-07T16:18:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24027-can-a-participant-pay-fed-ex-costs-with-plan-assets/</loc>
  <lastmod>2004-04-07T16:55:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24026-schedule-i-4e-fidelity-bond-question/</loc>
  <lastmod>2004-05-02T14:07:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24025-short-plan-year-prorating-nc/</loc>
  <lastmod>2004-04-07T21:06:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24024-diversification-and-transfer-to-401k-plan-1099r-reporting/</loc>
  <lastmod>2004-04-07T13:29:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24023-is-this-worth-it/</loc>
  <lastmod>2004-04-09T18:18:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24022-employer-maintain-sarsep-and-a-401k/</loc>
  <lastmod>2004-08-27T21:59:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24021-employee-fsa-salary-reductions/</loc>
  <lastmod>2004-04-06T23:56:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24020-one-to-one-correction-method-catch-up-contributions/</loc>
  <lastmod>2004-04-30T23:25:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24019-heres-one-for-me/</loc>
  <lastmod>2004-04-13T13:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24018-common-law-employees/</loc>
  <lastmod>2004-04-07T15:42:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24017-control-group-determination/</loc>
  <lastmod>2004-04-06T23:07:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24016-adp-test/</loc>
  <lastmod>2004-04-06T20:06:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24015-top-heavy-contribution-in-sh-plan/</loc>
  <lastmod>2004-04-08T15:45:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24014-employee-term-date-a-day-before-entry-date-benefit-entitlement/</loc>
  <lastmod>2004-04-09T15:40:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24013-verifying-whether-an-employer-exists/</loc>
  <lastmod>2004-04-07T00:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24012-which-5500-form-year-to-use/</loc>
  <lastmod>2004-04-06T20:23:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24011-top-heavy-contribution-not-made-for-2001/</loc>
  <lastmod>2004-04-06T20:41:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24010-drc-vs-jcwaa-expiration/</loc>
  <lastmod>2004-04-07T13:16:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24009-employer-wants-to-discountinue-unreimbursed-medical-fsa-now-what/</loc>
  <lastmod>2004-04-06T18:07:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24008-multiple-employer-plan-liability/</loc>
  <lastmod>2004-04-07T17:03:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24007-bond-for-medical-expense-reimbursement-plan/</loc>
  <lastmod>2004-04-08T03:20:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24006-must-veba-documents-be-updated-to-include-hipaa-and-other-language/</loc>
  <lastmod>2004-04-06T18:23:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24005-terminated-employee-receiving-severance-pay/</loc>
  <lastmod>2004-04-06T14:27:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24004-242b-elections/</loc>
  <lastmod>2004-04-06T18:03:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24003-death-benefit-payment/</loc>
  <lastmod>2004-04-07T22:49:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24002-undisclosed-employee-paid-fees/</loc>
  <lastmod>2004-04-07T06:12:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24001-gotta-get-out-of-my-401k/</loc>
  <lastmod>2004-04-06T04:01:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/24000-sep-funding-and-reason-for-extension/</loc>
  <lastmod>2004-04-07T00:49:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23999-dumb-q-re-sep-qualification/</loc>
  <lastmod>2004-04-07T08:30:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23998-date-on-spd-120-day-rule/</loc>
  <lastmod>2004-04-05T21:13:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23997-top-heavy-allocation-and-use-in-410b-test/</loc>
  <lastmod>2004-04-06T17:01:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23996-congratulations-dave-baker/</loc>
  <lastmod>2004-04-06T23:37:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23995-model-dros-input/</loc>
  <lastmod>2004-04-08T17:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23994-health-savings-accounts-and-rev-rul-2004-38/</loc>
  <lastmod>2004-04-05T18:15:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23993-loan-for-sole-prop-from-rollover-money/</loc>
  <lastmod>2004-04-05T14:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23992-stock-attribution/</loc>
  <lastmod>2004-04-05T20:17:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23991-401k-to-a-roth-ira/</loc>
  <lastmod>2004-04-05T20:48:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23990-allocation-of-contributions-with-forfeitures-to-separated-participants/</loc>
  <lastmod>2004-04-05T13:16:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23989-new-deferred-comp-rules/</loc>
  <lastmod>2004-04-27T17:19:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23988-unpaid-health-benefits/</loc>
  <lastmod>2004-04-03T14:35:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23987-top-heavygatewaydate-of-entry/</loc>
  <lastmod>2004-04-05T16:05:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23986-exchange-traded-funds-in-a-403b7-is-it-doable/</loc>
  <lastmod>2004-04-20T16:04:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23985-forfeitures-profit-sharing-plan/</loc>
  <lastmod>2006-11-08T15:49:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23984-distributions-employer-discretion/</loc>
  <lastmod>2004-04-02T20:46:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23983-failed-adp-refund-question/</loc>
  <lastmod>2004-04-02T23:12:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23982-schedule-b-line-2c-what-is-implication-if-70/</loc>
  <lastmod>2004-04-03T03:38:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23981-accrued-benefit-in-412i-plan-as-part-of-a-combo-arrangement/</loc>
  <lastmod>2004-04-03T00:09:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23980-sfas-132-interim-financial-reports/</loc>
  <lastmod>2004-04-05T23:56:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23979-plans-subject-to-qjsa/</loc>
  <lastmod>2004-04-05T14:14:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23978-457-employee-deferrals/</loc>
  <lastmod>2004-04-13T19:41:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23977-esop-financed-securities-exception-of-409o1a-s-corps/</loc>
  <lastmod>2004-04-05T13:54:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23976-trustee-role-under-a-separate-trust-agreementfdic/</loc>
  <lastmod>2004-04-02T21:13:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23975-withdraw-from-traditional-ira-or-401k-in-2004-for-2003-income/</loc>
  <lastmod>2004-04-03T18:43:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23974-gateway-contribution-for-plan-with-a-terminated-participant-group/</loc>
  <lastmod>2004-04-02T15:34:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23973-investment-advice-guidance-for-plan-participants/</loc>
  <lastmod>2004-04-02T00:02:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23972-controlled-groups-and-safe-harbor-401k/</loc>
  <lastmod>2004-04-02T21:14:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23971-opting-out-of-cafeteria-plan/</loc>
  <lastmod>2004-04-02T22:31:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23970-must-frozen-db-plans-switch-to-uc-funding-per-2004-gray-book/</loc>
  <lastmod>2004-04-02T21:43:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23969-do-the-controlled-group-rules-of-section-1563-apply-to-llcs-too/</loc>
  <lastmod>2004-04-02T16:19:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23968-when-will-irs-start-accepting-prototype-vs-submissions-updated-for-egtrra/</loc>
  <lastmod>2004-04-01T20:03:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23967-suspension-of-accrual-to-pass-410/</loc>
  <lastmod>2004-04-01T19:33:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23966-401h-reversion/</loc>
  <lastmod>2015-10-16T13:48:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23965-rules-prohibiting-one-employer-from-adopting-another-employers-plan/</loc>
  <lastmod>2004-04-02T00:08:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23964-otc-dairy-relief/</loc>
  <lastmod>2004-04-06T14:43:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23963-nondeductible-sep-contribution-refundable/</loc>
  <lastmod>2004-04-06T13:44:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23962-lump-sum-payment-100-witholding/</loc>
  <lastmod>2004-04-01T19:18:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23961-calculating-5330-excise-tax/</loc>
  <lastmod>2004-04-01T19:11:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23960-dollar-amount-increased-what-about-payout-period/</loc>
  <lastmod>2004-04-01T16:03:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23959-form-5500-filing-for-medical-reimbursement-portion-of-125-plan/</loc>
  <lastmod>2004-04-01T00:55:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23958-filing-for-medical-reimbursement-part-of-125-plan/</loc>
  <lastmod>2004-03-31T23:23:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23957-funding-for-postponed-retiree/</loc>
  <lastmod>2004-04-06T15:38:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23956-cobra-extension-to-29-months/</loc>
  <lastmod>2004-06-30T23:44:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23955-dsitribution-to-non-spouse-benef-under-new-401a9-rules/</loc>
  <lastmod>2004-04-06T23:53:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23954-underfunded/</loc>
  <lastmod>2004-04-01T23:54:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23953-401a4-testing/</loc>
  <lastmod>2004-04-01T00:08:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23952-gray-book-reliance-and-the-pbgc/</loc>
  <lastmod>2004-04-01T16:01:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23951-minimum-gateway-report/</loc>
  <lastmod>2004-04-06T20:08:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23950-qdro-recommended-or-required/</loc>
  <lastmod>2004-04-06T18:48:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23949-automatic-rollovers/</loc>
  <lastmod>2004-04-13T16:53:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23948-amendment-vs-restatement/</loc>
  <lastmod>2004-03-31T19:31:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23947-accred-to-date-testing/</loc>
  <lastmod>2004-03-31T17:21:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23946-rollover-of-periodic-payments-from-ira/</loc>
  <lastmod>2004-04-02T20:41:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23945-loan-interest/</loc>
  <lastmod>2004-04-01T19:36:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23944-new-plan-eligibility/</loc>
  <lastmod>2004-03-31T16:16:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23943-10-penalty-applicable-for-roth-conversions/</loc>
  <lastmod>2004-03-31T16:14:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23942-cross-tested-contribution-made-to-one-of-two-plans-that-are-considered-brothersister-control-group/</loc>
  <lastmod>2004-03-31T20:23:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23941-help-with-coverage-for-dependant-definition/</loc>
  <lastmod>2004-03-31T14:50:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23940-family-attribution-controlled-group-woes/</loc>
  <lastmod>2004-03-31T16:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23939-self-directed-roth-ira-and-capital-gains-taxes/</loc>
  <lastmod>2004-04-01T06:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23938-qdro-formula-increased-benefit/</loc>
  <lastmod>2004-04-05T15:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23937-can-a-403b-plan-deferrals-only-no-employer-contributions-be-offered-in-a-discriminatory-fashion-to-only-certain-groups-of-employees/</loc>
  <lastmod>2004-03-30T23:30:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23936-roth-ira-question/</loc>
  <lastmod>2004-03-31T19:28:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23935-parent-of-non-dependant-child/</loc>
  <lastmod>2004-03-30T21:19:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23934-transferring-between-members-of-contol-group-and-distributions/</loc>
  <lastmod>2004-03-31T13:53:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23933-tax-liability-for-non-erisa-plans/</loc>
  <lastmod>2004-03-31T02:38:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23932-health-savings-accounts/</loc>
  <lastmod>2004-03-31T10:20:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23931-guidance-requested-for-cafeteria-plans-please/</loc>
  <lastmod>2004-04-02T19:18:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23930-merging-of-two-firms/</loc>
  <lastmod>2004-04-08T00:11:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23929-llc-plan-able-to-file-form-5500-ez/</loc>
  <lastmod>2004-03-30T22:12:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23928-loans-and-fees/</loc>
  <lastmod>2004-04-07T14:49:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23927-top-heavy-contribution-in-401k-plan/</loc>
  <lastmod>2004-04-01T16:27:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23926-fees-from-irs-for-never-filing-5500/</loc>
  <lastmod>2004-06-15T21:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23925-schedule-i-forfeitures/</loc>
  <lastmod>2004-04-08T20:50:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23924-cobra-and-active-plan-changes/</loc>
  <lastmod>2004-03-30T21:45:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23923-settlement-agreement-does-not-mention-plan/</loc>
  <lastmod>2004-03-31T16:03:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23922-top-heavy-key-employee-definition/</loc>
  <lastmod>2004-03-30T16:34:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23921-safe-harbor-401k-spouse-earning-the-402g-limit/</loc>
  <lastmod>2004-03-31T16:44:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23920-accured-benefit-on-plan-effective-date/</loc>
  <lastmod>2004-04-20T12:32:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23919-form-50335307-design-based-safe-nondicrimination-safe-terminology/</loc>
  <lastmod>2004-03-30T17:20:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23918-self-imposed-limits-on-roth-contributions-2-roths-for-married-couple/</loc>
  <lastmod>2004-03-30T16:03:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23917-comparing-401ks-to-403bs/</loc>
  <lastmod>2004-03-30T14:25:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23916-hipaa-privacy-and-ohca/</loc>
  <lastmod>2004-03-30T14:07:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23915-failure-to-comply-with-salary-reduction-elections/</loc>
  <lastmod>2004-05-04T20:12:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23914-401k-plan-termination/</loc>
  <lastmod>2004-04-02T18:22:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23913-plan-qualification-in-puerto-rico/</loc>
  <lastmod>2004-03-29T22:35:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23912-benefitting-determination/</loc>
  <lastmod>2004-03-30T16:58:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23911-requirement-to-participate-in-union-health-plan/</loc>
  <lastmod>2004-03-30T15:41:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23910-usury-laws-applying-to-roth-ira-loans/</loc>
  <lastmod>2004-04-12T22:55:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23909-fund-performance-import/</loc>
  <lastmod>2004-03-29T18:49:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23908-hipaa-amendments-to-estate-planning-docs-neccy/</loc>
  <lastmod>2004-03-29T19:36:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23907-rollover-question/</loc>
  <lastmod>2005-12-22T16:41:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23905-anyone-use-allocated-link-for-imported-investment-data/</loc>
  <lastmod>2004-11-30T21:01:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23904-payout-without-settlement-agreement/</loc>
  <lastmod>2004-03-29T20:30:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23903-locate-lost-terminated-ee-by-ss/</loc>
  <lastmod>2004-03-29T17:19:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23902-loan-fees-and-usury-limits/</loc>
  <lastmod>2004-03-29T18:28:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23900-purchase-of-prior-service-credit-from-a-pers/</loc>
  <lastmod>2004-03-30T15:42:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23899-contribute-to-2003-or-2004-roth-after-filing-taxes/</loc>
  <lastmod>2004-04-02T19:23:45+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
