<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/23898-serious-help-i-need-legal-protectionknowledgehelp-for-i-have-a-creditor-whom-wants-to-take-bunches-of-money-from-me-from-a-401k/</loc>
  <lastmod>2004-07-26T14:46:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23897-flexible-spending-account-forfeitures/</loc>
  <lastmod>2004-03-29T18:00:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23896-change-in-contribution-amount/</loc>
  <lastmod>2004-08-19T19:42:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23895-exclusion-from-3-sh-contribution/</loc>
  <lastmod>2004-03-27T02:58:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23894-brokerage-account-for-roth-ira-with-1500-contribution/</loc>
  <lastmod>2004-03-27T23:31:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23893-hw-wrap-plan-documents/</loc>
  <lastmod>2004-03-29T21:32:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23892-manipulating-medical-fsa-hipaa-fraud/</loc>
  <lastmod>2004-03-26T21:58:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23891-discretionary-match-to-hces-in-safe-harbor-plan/</loc>
  <lastmod>2004-03-26T20:15:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23890-mid-market-db-providers-and-investment-options/</loc>
  <lastmod>2004-03-28T01:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23889-payment-of-fee-from-excess-assets/</loc>
  <lastmod>2004-03-26T20:50:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23888-life-insurance-in-a-plan/</loc>
  <lastmod>2004-03-30T21:19:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23886-discriminatory-compensation/</loc>
  <lastmod>2004-03-26T20:08:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23885-would-cord-blood-preservation-fall-within-the-flexiblespending-parameters/</loc>
  <lastmod>2004-03-29T13:51:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23884-profit-sharing-plan-and-sep/</loc>
  <lastmod>2004-03-29T16:58:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23883-sep-contribution-after-s-corp-has-filed-tax-return/</loc>
  <lastmod>2004-04-23T13:34:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23882-affiliated-service-group/</loc>
  <lastmod>2004-03-26T17:05:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23881-max-loan-amount/</loc>
  <lastmod>2004-03-26T22:04:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23880-rounding/</loc>
  <lastmod>2004-03-26T20:02:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23879-forfeitures-to-offset-safe-harbor-contributions/</loc>
  <lastmod>2004-03-26T16:06:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23878-hipaa-and-plan-participation/</loc>
  <lastmod>2004-03-26T21:00:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23877-variable-annuity-disguised-as-401k-please-help/</loc>
  <lastmod>2004-04-03T19:23:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23876-when-to-forfeit/</loc>
  <lastmod>2004-03-31T12:14:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23875-decrease-in-avg-pay-decreasing-accrued-benefit/</loc>
  <lastmod>2004-03-26T18:09:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23874-new-controlled-group-adp-testing/</loc>
  <lastmod>2004-03-26T01:13:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23873-defaulted-loans-reporting/</loc>
  <lastmod>2004-03-25T22:54:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23872-recordkeeping-of-cobra-notices/</loc>
  <lastmod>2004-03-25T22:45:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23871-availability-of-125-plan-contributions-for-claims-reimbursement-during-the-year/</loc>
  <lastmod>2004-03-25T21:56:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23870-top-heavy/</loc>
  <lastmod>2004-04-28T16:24:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23869-notice-of-optional-form-of-benefit-elimination/</loc>
  <lastmod>2004-09-01T21:58:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23868-terminating-403b-plan/</loc>
  <lastmod>2004-04-08T18:16:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23867-5329-abatement/</loc>
  <lastmod>2004-03-25T20:37:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23866-prl-for-457f/</loc>
  <lastmod>2004-03-26T23:01:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23865-top-heavy-contribution-for-controlled-group/</loc>
  <lastmod>2004-03-25T20:01:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23864-puerto-rico-qualification/</loc>
  <lastmod>2004-03-25T23:43:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23863-in-service-distributions/</loc>
  <lastmod>2004-03-25T18:39:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23862-irs-issues-penatly-notice-for-late-5500-if-plan-participates-in-dfvc-is-irs-penalty-abated/</loc>
  <lastmod>2005-06-03T15:34:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23861-compensation-in-cgasg/</loc>
  <lastmod>2004-03-25T16:30:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23860-distribution-to-illegal-alien/</loc>
  <lastmod>2004-03-25T21:52:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23859-coverage-of-illegal-alien-rights-to-account-balance/</loc>
  <lastmod>2004-04-02T22:51:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23858-need-mortality-table-1977-railroad-board-disabled-annuitants/</loc>
  <lastmod>2004-03-25T17:42:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23857-410b-coverage-testing-issue-w-safe-harbor-allocation-vs-top-heavy-minimums/</loc>
  <lastmod>2004-03-25T18:11:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23856-compensation-for-term-ee/</loc>
  <lastmod>2004-03-26T14:01:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23855-5500-line-7b/</loc>
  <lastmod>2004-03-25T14:55:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23854-trap-for-the-unwary/</loc>
  <lastmod>2004-03-25T11:52:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23853-do-you-physically-have-to-do-a-top-heavy-test/</loc>
  <lastmod>2004-03-25T01:00:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23852-auditor-requires-5500-to-release-report/</loc>
  <lastmod>2004-03-26T22:46:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23851-can-one-recalculate-after-a-adp-failure-and-then-use-shifting-to-help-the-acp-test/</loc>
  <lastmod>2004-03-25T15:09:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23850-rmd-calulator-for-ira/</loc>
  <lastmod>2004-03-28T17:15:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23849-coverage-testing-in-a-401k-safe-harbor-integrated-profit-sharing-plan/</loc>
  <lastmod>2013-04-10T17:47:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23848-do-you-have-to-provide-a-402f-notice-before-processing-a-loan-offset/</loc>
  <lastmod>2004-03-24T19:22:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23847-hipaa-baa-and-fully-insured-plans/</loc>
  <lastmod>2004-03-25T19:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23846-required-minimum-distribution/</loc>
  <lastmod>2004-04-13T20:25:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23845-second-loan-also-for-a-primary-residence/</loc>
  <lastmod>2004-03-24T23:30:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23844-403b-or-457-which-is-best-generally/</loc>
  <lastmod>2004-04-13T01:43:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23843-simple-ira-providers/</loc>
  <lastmod>2004-03-24T18:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23842-can-a-qualified-us-401k-plan-accept-a-rollover-contribution-from-a-puero-rico-1165a-plan/</loc>
  <lastmod>2013-06-06T21:30:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23841-waiving-benefits-for-funding-and-termination/</loc>
  <lastmod>2004-03-25T17:17:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23840-year-of-participation-yop-for-section-415/</loc>
  <lastmod>2004-03-30T05:47:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23839-who-gets-top-heavy-minimum/</loc>
  <lastmod>2004-03-24T17:18:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23838-what-to-do-on-an-ineligible-roth-investment/</loc>
  <lastmod>2004-03-24T18:40:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23837-is-rollover-considered-in-top-heavy/</loc>
  <lastmod>2004-03-24T16:59:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23836-ubit-on-debt-finance-property/</loc>
  <lastmod>2004-03-24T16:28:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23835-sole-prop-and-schedule-c/</loc>
  <lastmod>2004-03-26T02:40:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23834-trend-analysis-of-plan-amendments/</loc>
  <lastmod>2004-03-24T15:10:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23833-safe-harbor-match/</loc>
  <lastmod>2004-03-26T15:07:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23832-rental-income/</loc>
  <lastmod>2004-03-24T15:58:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23831-rental-income/</loc>
  <lastmod>2004-03-27T03:09:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23830-reduce-benefits-and-coverage-levels-while-on-fmla/</loc>
  <lastmod>2004-03-29T15:27:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23829-excluding-employees-by-location/</loc>
  <lastmod>2004-03-24T00:45:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23828-inactive-401k-participant-deferring-plan-loans-without-making-loan-payments-or-taking-distributions/</loc>
  <lastmod>2004-04-01T19:36:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23827-failure-to-timely-make-minimum-required-distributions/</loc>
  <lastmod>2004-04-08T12:45:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23826-tax-implications-of-gender-reassignment/</loc>
  <lastmod>2004-03-24T21:08:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23825-is-a-cafeteria-plan-a-group-health-plan-for-purposes-of-the-hipaa-privacy-rule/</loc>
  <lastmod>2004-05-20T19:45:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23824-401k-termination-to-adopt-a-simple-ira-plan/</loc>
  <lastmod>2004-03-23T21:46:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23823-participant-loan-ira-rollover/</loc>
  <lastmod>2004-03-24T20:18:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23822-cross-tested-plan-same-percentage-for-both-groups/</loc>
  <lastmod>2004-03-31T01:11:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23821-ytd-deferrals-on-a-takeover/</loc>
  <lastmod>2004-03-24T21:24:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23820-controlled-group/</loc>
  <lastmod>2004-03-25T02:02:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23819-does-the-blackout-notice-apply-to-a-terminating-plan/</loc>
  <lastmod>2004-03-24T13:43:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23818-high-deductible-health-plans-and-change-in-status/</loc>
  <lastmod>2004-03-23T20:50:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23817-force-payout-when-balance-over-5000/</loc>
  <lastmod>2004-03-25T13:31:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23816-can-i-use-depedant-day-care-for-elderly-parent-care/</loc>
  <lastmod>2004-03-23T19:53:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23815-deemed-loan-1099-question/</loc>
  <lastmod>2004-03-23T20:51:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23814-help-hce-leaving-underfunded-plan/</loc>
  <lastmod>2004-03-24T13:57:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23813-plan-loans-under-a-terminating-plan/</loc>
  <lastmod>2004-03-24T13:40:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23806-vesting-admendment/</loc>
  <lastmod>2004-03-25T01:28:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23805-cafeteria-plan-document/</loc>
  <lastmod>2004-03-23T20:48:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23803-electronic-availability-of-filed-form-5500/</loc>
  <lastmod>2004-03-23T16:30:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23802-compensation-from-a-second-entity/</loc>
  <lastmod>2004-03-23T20:25:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23801-pre-tax-purchase-of-retirement-benefits-part-of-402g/</loc>
  <lastmod>2004-03-29T21:46:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23800-annuity-contracts-in-412i-plans/</loc>
  <lastmod>2004-03-25T12:17:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23799-prototype-adoption-agreement-not-updates-yet/</loc>
  <lastmod>2004-03-24T02:21:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23798-foreign-language-spd-requirement/</loc>
  <lastmod>2004-03-23T17:05:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23797-safe-harbor-question/</loc>
  <lastmod>2004-03-23T21:27:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23796-three-adopting-employers-what-comp-to-use/</loc>
  <lastmod>2004-03-23T22:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23795-cobra-premiums-for-employee-over-65-who-then-terminates/</loc>
  <lastmod>2004-03-23T13:30:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23794-403b-plans-subject-to-15-excise-tax-on-late-deposits/</loc>
  <lastmod>2004-03-23T13:04:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23793-does-repurchase-at-cost-restricted-stock/</loc>
  <lastmod>2004-03-23T20:38:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23792-what-can-a-2-s-corp-shareholder-do/</loc>
  <lastmod>2004-03-22T20:04:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23791-reimbursment-for-a-baby-sitter/</loc>
  <lastmod>2004-03-23T16:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23790-insurance-products-vs-mutual-funds-value-to-be-used-for-funding/</loc>
  <lastmod>2004-03-23T19:52:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23789-health-savings-accounts-hsas-investment-fees/</loc>
  <lastmod>2004-03-22T19:04:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23788-qnecs-and-catch-up-contributions/</loc>
  <lastmod>2004-03-24T17:12:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23787-should-the-employer-set-up-separate-accounts-for-safe-harbor-contributions/</loc>
  <lastmod>2004-03-23T15:59:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23786-calculating-ideal-salary-with-super-integrated-plan/</loc>
  <lastmod>2004-03-23T20:55:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23785-reporting-a-distribution-of-life-insurance-proceeds-on-a-1099r/</loc>
  <lastmod>2004-03-22T18:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23784-required-distribution-forms-for-an-alternate-payee-from-a-qdro/</loc>
  <lastmod>2004-03-22T18:18:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23783-adp-testing/</loc>
  <lastmod>2004-03-22T17:53:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23782-management-function-group/</loc>
  <lastmod>2004-03-22T17:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23781-trustee-options-when-a-business-manager-will-not-remove-manpower-from-a-delinqent-employer/</loc>
  <lastmod>2004-03-22T21:42:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23780-prohibited-transaction/</loc>
  <lastmod>2004-03-22T17:46:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23779-health-fsa-and-cobra-requirements/</loc>
  <lastmod>2004-03-22T19:22:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23778-semi-divorced-decedent-who-is-beneficiary/</loc>
  <lastmod>2004-03-23T01:44:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23777-distributions-and-409o/</loc>
  <lastmod>2004-03-22T16:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23776-pbgc-variable-premium-asset-date/</loc>
  <lastmod>2004-03-22T15:15:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23775-participant-statements/</loc>
  <lastmod>2004-03-22T18:50:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23774-termd-participant-is-now-perm-disabled/</loc>
  <lastmod>2004-03-23T16:04:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23773-what-custodians-have-low-or-no-annual-fees/</loc>
  <lastmod>2009-03-19T14:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23772-what-custodians-accept-iraroth-accounts-for-children/</loc>
  <lastmod>2004-03-25T15:56:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23771-does-a-rollover-amount-affect-the-maximum-roth-contribution/</loc>
  <lastmod>2004-03-20T17:47:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23769-cant-find-threader-forgets-to-start-loan-payments/</loc>
  <lastmod>2004-03-19T21:06:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23768-performing-services-in-asg-analysis/</loc>
  <lastmod>2004-03-24T18:03:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23767-esop-with-no-er-stock/</loc>
  <lastmod>2004-03-19T20:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23766-family-and-medical-leave/</loc>
  <lastmod>2004-03-19T20:33:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23765-method-for-allocating-excess-assets-in-db-plan/</loc>
  <lastmod>2004-03-22T14:04:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23764-participant-directed-employer-contributions/</loc>
  <lastmod>2004-03-22T22:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23763-941-and-945-deposits-aggregated-requiring-eftps-processing/</loc>
  <lastmod>2004-03-19T18:57:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23762-participant-loans-first-payment/</loc>
  <lastmod>2004-03-19T21:38:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23761-file-5500/</loc>
  <lastmod>2004-03-19T19:12:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23760-qdro-determination-fee-paid-by-the-participant/</loc>
  <lastmod>2007-09-28T20:20:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23759-can-a-parent-make-a-tradroth-ira-contribution-on-behalf-of-a-child/</loc>
  <lastmod>2004-03-21T19:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23758-to-freeze-or-not-to-freeze-governmental-mp-plan/</loc>
  <lastmod>2004-04-02T14:43:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23757-cross-testing-401k-sh-top-heavy-gateway/</loc>
  <lastmod>2004-03-22T18:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23756-can-sh-allocation-formula-be-changed/</loc>
  <lastmod>2004-03-19T18:23:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23755-searching-the-boards/</loc>
  <lastmod>2004-03-19T16:56:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23754-illegal-what-should-i-do/</loc>
  <lastmod>2004-03-22T14:08:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23753-astsecurity-trust-platform/</loc>
  <lastmod>2004-03-19T15:43:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23752-same-sex-marriage/</loc>
  <lastmod>2004-03-19T16:36:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23751-2nd-level-of-appeal/</loc>
  <lastmod>2004-03-23T21:53:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23750-money-purchase-merger-with-profit-sharing-plan/</loc>
  <lastmod>2004-03-22T20:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23749-health-care-reimbursement-question/</loc>
  <lastmod>2004-03-25T12:35:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23747-pbgc-interest-rate-for-variable-prem/</loc>
  <lastmod>2004-03-19T15:03:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23746-matching-on-catch-up-contributions-401a17-limit/</loc>
  <lastmod>2004-03-19T15:37:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23745-mistake-in-safe-harbor-notice/</loc>
  <lastmod>2004-03-18T23:30:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23744-waiving-benefits-like-you-just-dont-care/</loc>
  <lastmod>2004-03-19T15:47:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23743-on-siteoff-site-whats-the-diff-or-def/</loc>
  <lastmod>2004-03-19T00:07:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23742-on-siteoff-site-whats-the-diff/</loc>
  <lastmod>2004-03-18T22:04:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23741-10-life-401k-plam/</loc>
  <lastmod>2004-03-19T13:48:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23740-multi-step-appeal-review-process/</loc>
  <lastmod>2004-03-18T21:48:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23739-participant-directed/</loc>
  <lastmod>2004-03-30T15:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23738-rollovers-to-401k-post-egtrra/</loc>
  <lastmod>2004-03-18T21:59:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23737-account-balance-definition-for-loans/</loc>
  <lastmod>2004-03-18T18:12:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23736-present-value-of-future-salaries/</loc>
  <lastmod>2004-03-19T20:04:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23735-prior-loan-used-in-determining-accouint-balance-for-additional-loan/</loc>
  <lastmod>2004-03-18T18:09:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23734-ocnsultant-wanted/</loc>
  <lastmod>2004-03-18T17:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23733-cross-tested-hybrid-412i-plan/</loc>
  <lastmod>2004-04-30T12:18:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23732-sarsep-over-25-employees-accepted-deferrals/</loc>
  <lastmod>2004-03-18T18:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23731-account-balance-less-than-check-processing-plan-expense/</loc>
  <lastmod>2004-03-19T18:11:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23730-calculating-partership-compensation/</loc>
  <lastmod>2004-03-18T19:08:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23729-hipaa-privacy-health-fsa/</loc>
  <lastmod>2004-04-07T16:42:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23728-coverage-testing-and-exclusion-by-name/</loc>
  <lastmod>2004-03-18T16:49:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23727-key-employee-determination-1-owner/</loc>
  <lastmod>2004-03-18T20:03:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23726-top-heavy-for-er-with-two-plans/</loc>
  <lastmod>2004-03-18T18:31:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23725-401k-permissible-for-foreign-embassy/</loc>
  <lastmod>2004-03-23T20:32:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23724-is-this-a-cobra-qualifying-event/</loc>
  <lastmod>2011-05-04T19:31:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23723-use-it-or-lose-it/</loc>
  <lastmod>2004-03-17T22:56:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23722-can-spouse-of-more-than-2-owner-of-s-corp-participate-in-cafeteria-plan-spouse-is-an-employee-of-the-corp/</loc>
  <lastmod>2004-03-18T16:00:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23721-missed-quarterly-contributionsparticipant-notices/</loc>
  <lastmod>2020-12-24T15:50:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23720-small-roth-ira-looking-to-get-out/</loc>
  <lastmod>2004-03-17T21:00:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23719-age-weighted-safe-harbor-plan/</loc>
  <lastmod>2004-03-17T21:10:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23718-pre-1995-frozen-plan/</loc>
  <lastmod>2004-03-19T02:37:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23715-simple-ira-checklist/</loc>
  <lastmod>2004-03-17T17:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23714-accrued-to-date-testing-years-with-permissive-aggregation/</loc>
  <lastmod>2004-03-19T17:29:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23712-deemed-distribution-loan-payments-never-made/</loc>
  <lastmod>2004-03-17T17:15:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23711-excess-distributions-before-2-12-months/</loc>
  <lastmod>2004-03-17T22:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23710-s-safe-harbor-401k-plan-plus-cross-tested-profit-sharing-allocation-with-a-participant-who-enters-on-7103/</loc>
  <lastmod>2004-03-17T15:21:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23709-definition-of-readily-tradeable-for-the-put-option-requirements/</loc>
  <lastmod>2004-03-17T19:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23708-excess-contributions/</loc>
  <lastmod>2004-03-17T22:14:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23707-terminated-ptp-with-loan-balance/</loc>
  <lastmod>2004-03-17T17:32:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23706-prior-db-related-problem/</loc>
  <lastmod>2004-03-19T05:09:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23705-cross-tested-plan-with-shnec-and-allocation-requirement/</loc>
  <lastmod>2004-03-17T17:12:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23704-paying-qdro-expenses-out-of-a-db-plan-trust/</loc>
  <lastmod>2004-03-17T00:11:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23703-new-cafetria-plan-effective-april-1-2004/</loc>
  <lastmod>2004-03-16T21:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23702-mistaken-force-out/</loc>
  <lastmod>2004-03-17T16:06:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23701-hsa-pros-cons-interested-in-hearing-your-opinion/</loc>
  <lastmod>2004-04-13T15:32:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23700-employer-administered-hcra-and-claim-substantiation/</loc>
  <lastmod>2004-03-16T21:07:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23699-merged-plans-can-the-surviving-plans-gust-egtrra-amendment-cover-both-plans-even-though-they-are-different-types-of-plans/</loc>
  <lastmod>2004-03-16T22:15:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23698-opting-out-of-family-insurance-coverage-in-exchange-for-employer-contributions-to-profit-sharing-401k-plan/</loc>
  <lastmod>2004-03-16T19:50:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23697-health-insurance-premiums-contributed-to-401k-plan-if-employees-opts-out-of-family-coverage/</loc>
  <lastmod>2004-03-16T19:49:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23696-can-otc-drugs-have-a-separate-dollar-limit-in-fsa/</loc>
  <lastmod>2004-03-19T19:04:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23695-two-companies-two-ps-plans-common-ownership/</loc>
  <lastmod>2004-03-18T17:00:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23694-retirement-incentive-payment/</loc>
  <lastmod>2004-03-16T16:21:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23693-correcting-failure-to-obtain-spousal-consent-for-401k-loan/</loc>
  <lastmod>2004-03-16T20:00:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23692-refund-of-excess-contributions/</loc>
  <lastmod>2004-03-16T21:15:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23691-restructuring-plans/</loc>
  <lastmod>2004-03-17T14:19:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23690-can-i-still-contribute-to-my-roth/</loc>
  <lastmod>2004-03-17T07:34:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23689-contributions-for-married-employees/</loc>
  <lastmod>2004-03-17T13:46:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23688-who-get-safeharbor-when-ps-contributions-have-different-eligibility-than-coda/</loc>
  <lastmod>2004-03-16T11:48:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23687-partial-termination-and-plan-termination-and-vesting/</loc>
  <lastmod>2004-03-17T16:48:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23686-court-order-saying-employee-is-not-responsable-for-dependent-care/</loc>
  <lastmod>2004-03-16T01:42:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23685-wanting-to-start-a-flexible-spending-cafeteria-plan-can-this-plan-be-self-administered-within-the-company/</loc>
  <lastmod>2004-03-16T19:31:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23684-pre-retirement-rpa-mortality/</loc>
  <lastmod>2004-03-16T13:34:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23683-taxes-on-interest/</loc>
  <lastmod>2004-03-16T22:50:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23682-who-is-the-employer-for-qslob-purposes/</loc>
  <lastmod>2004-03-15T19:21:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23681-seperate-hipaa-notices-for-aquired-llc-business-on-different-named-self-insured-plans/</loc>
  <lastmod>2004-03-16T17:28:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23680-sole-proprietor-with-multiple-schedule-cs/</loc>
  <lastmod>2004-03-15T18:44:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23679-loan-payments-and-participant-on-strike/</loc>
  <lastmod>2004-03-15T20:40:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23678-appropriateness-of-deduction-in-asg-setting/</loc>
  <lastmod>2004-03-15T16:58:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23677-new-cafeteria-plan-not-enough-money-in-the-account/</loc>
  <lastmod>2004-03-15T16:54:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23676-cross-tested-ps-w-401k/</loc>
  <lastmod>2004-03-17T16:55:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23675-contribution-to-an-ira-after-death/</loc>
  <lastmod>2004-03-18T22:04:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23674-want-to-understand-how-to-calculate-a-new-comp/</loc>
  <lastmod>2004-03-19T12:13:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23673-top-heavy-cross-tested-plan-whats-the-allocation/</loc>
  <lastmod>2004-03-15T16:34:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23672-flex-spending-accounts-are-they-subject-to-hipaa/</loc>
  <lastmod>2004-03-15T21:58:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23671-roth-ira-purchasing-minority-interest-in-closely-held-corp/</loc>
  <lastmod>2004-03-16T23:20:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23670-top-heavy-allocation/</loc>
  <lastmod>2004-03-15T15:46:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23669-can-i-purchase-a-small-business-with-my-roth-ira-what-are-the-implications-of-doing-that/</loc>
  <lastmod>2004-09-09T00:34:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23668-value-of-ira-for-calculating-pro-rated-basis-in-a-conversion-to-a-roth-ira/</loc>
  <lastmod>2004-03-22T02:14:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23666-s-corp-profit-sharing-contribution-deadline/</loc>
  <lastmod>2004-03-13T23:45:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23665-catch-up-contributions-and-the-irs-limit/</loc>
  <lastmod>2004-03-30T08:16:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23664-collectively-bargained-multiple-employer-plan/</loc>
  <lastmod>2004-04-28T01:29:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23663-catch-up-contributions-in-a-failed-adp-test/</loc>
  <lastmod>2004-03-12T23:45:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23662-calculaton-of-outstanding-loan-balance/</loc>
  <lastmod>2004-03-15T22:26:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23661-amendment-to-switch-to-prior-year-testing/</loc>
  <lastmod>2004-03-13T00:43:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23660-controlled-group-member-adopts-prototype-but-participates-in-a-different-plan/</loc>
  <lastmod>2004-03-15T15:19:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23659-estimated-withdrawal-liability-request-under-erisa-%C2%A7-4221e/</loc>
  <lastmod>2004-03-12T19:39:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23658-plan-participant-claims-to-be-a-corporation-and-not-subject-to-withholding/</loc>
  <lastmod>2004-03-18T16:04:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23657-stock-purchase-vs-asset-purchase/</loc>
  <lastmod>2004-03-17T17:14:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23656-potential-liablity-related-to-address-sharing/</loc>
  <lastmod>2004-03-16T19:58:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23655-deduction-for-waiver-of-premium-contributions-rev-rul-2004-20/</loc>
  <lastmod>2004-03-12T17:28:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23654-fixed-factors-to-convert-cash-balance-account-balance-to-annuity/</loc>
  <lastmod>2004-03-12T17:57:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23653-schedule-a-and-commission-information/</loc>
  <lastmod>2008-08-13T20:31:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23652-72t-distributions/</loc>
  <lastmod>2004-03-19T02:30:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23651-improper-distribution/</loc>
  <lastmod>2004-03-22T21:09:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23650-shake-to-decrease-cholesterol-reimburseable/</loc>
  <lastmod>2004-03-12T16:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23649-safe-habor-match-participation/</loc>
  <lastmod>2004-03-12T15:59:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23648-401k-contributionsbase-or-including-ot/</loc>
  <lastmod>2004-03-30T21:03:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23647-help-in-finding-a-private-letter-ruling-or-individual-pte-reparticipant-loans/</loc>
  <lastmod>2004-03-12T13:55:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23646-in-an-excess-benefit-plan-the-sponsor-failed-to-start-contributions-for-one-participant/</loc>
  <lastmod>2004-03-13T16:42:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23645-participant-in-457-plan-a-401k/</loc>
  <lastmod>2004-03-13T14:38:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23644-successor-plan/</loc>
  <lastmod>2004-03-12T05:13:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23643-nurse-service-program-health-plan/</loc>
  <lastmod>2004-03-17T12:55:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23642-maximum-dependent-care-amount/</loc>
  <lastmod>2004-03-11T23:49:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23641-wellness-program/</loc>
  <lastmod>2004-03-11T22:49:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23640-what-are-you-doing-regarding-late-5500s/</loc>
  <lastmod>2004-03-19T15:49:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23639-sec-rules-relating-to-use-of-electronic-communication-and-recordkeeping-technologies/</loc>
  <lastmod>2004-03-11T21:49:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23638-qnec-in-first-plan-year/</loc>
  <lastmod>2004-03-12T21:03:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23637-401k-and-match-taken-from-last-check-in-new-year/</loc>
  <lastmod>2004-03-13T21:17:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23636-hsas-health-savings-account-investment-group-annuities/</loc>
  <lastmod>2004-03-11T23:35:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23635-definition-of-successor-plan-as-mentioned-in-notice-98-52/</loc>
  <lastmod>2004-03-12T20:42:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23634-retroactive-amendment-to-increase-contribution-limits/</loc>
  <lastmod>2004-03-12T16:18:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23633-ee-terminates-closes-account-er-sends-in-ee-deferrals-after-the-fact/</loc>
  <lastmod>2004-03-15T16:02:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23632-401k-refunds-and-earnings-calculation/</loc>
  <lastmod>2004-03-12T16:55:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23630-elective-deferral-limit/</loc>
  <lastmod>2004-03-11T21:09:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23629-filing-for-a-distress-termination-with-the-pbgc/</loc>
  <lastmod>2004-03-25T21:52:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23628-tax-return-filed-now-but-contribution-not-ready-to-go-in-until-extension-date/</loc>
  <lastmod>2004-03-11T23:21:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23626-prior-year-testing-method-no-prior-year-test-done/</loc>
  <lastmod>2004-03-11T19:52:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23625-pre-funding-in-a-cross-tested-plan/</loc>
  <lastmod>2004-03-13T21:22:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23624-anonymous/</loc>
  <lastmod>2004-03-12T07:19:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23623-offloading-worthless-relp/</loc>
  <lastmod>2004-03-11T23:13:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23622-help-for-an-hce-who-is-habitually-receiving-refunds/</loc>
  <lastmod>2004-03-15T17:33:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23621-rollover-from-uk-plan-to-us-plan-permitted/</loc>
  <lastmod>2004-03-12T13:00:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23620-cash-balance-plans-for-governmental-employers/</loc>
  <lastmod>2004-03-11T17:48:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23619-cash-balance-plans-for-goverment-employers/</loc>
  <lastmod>2004-03-11T18:45:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23618-annual-additions-limit-considering-catch-up-contributions/</loc>
  <lastmod>2004-03-12T15:09:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23617-457-author-needed/</loc>
  <lastmod>2004-03-11T17:04:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23615-spousal-consent-incompetent-spouse/</loc>
  <lastmod>2004-03-11T22:43:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23614-erisa-vs-non-erisa-403b-plans/</loc>
  <lastmod>2004-03-15T19:37:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23613-rabbi-trust-and-fas87-expense/</loc>
  <lastmod>2004-03-16T19:34:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23612-filing-requirement/</loc>
  <lastmod>2004-03-18T20:22:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23611-acp-failures-of-contributions-that-have-not-been-deposited/</loc>
  <lastmod>2004-03-12T17:48:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23610-medicare-eligibility-vs-entitlement-vs-enrollment/</loc>
  <lastmod>2004-03-12T04:25:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23607-simple-is-replaced-by-a-qualified-plan/</loc>
  <lastmod>2004-04-01T15:43:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23606-floor-offset-401a26/</loc>
  <lastmod>2004-03-12T17:28:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23605-taxation-of-distribution-to-minor-children-of-decesed-participant/</loc>
  <lastmod>2004-03-11T00:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23604-rollover-of-death-benefit-by-domestic-partner/</loc>
  <lastmod>2004-03-11T20:32:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23603-is-the-fee-to-manager-with-trading-authority-in-an-ira-taxable-if-withdrawn-from-the-ira/</loc>
  <lastmod>2004-03-12T04:34:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23602-safe-harbor-integration/</loc>
  <lastmod>2004-03-10T21:25:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23601-employment-status-as-a-reasonable-classification/</loc>
  <lastmod>2004-03-15T14:37:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23600-loan-deemed-distribution/</loc>
  <lastmod>2004-03-12T13:29:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23599-filing-requirements-for-non-erisa-403b-church-plans-with-employer-contributions/</loc>
  <lastmod>2004-03-11T19:13:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23598-timing-of-top-heavy-and-matchingprofit-sharing-contributions/</loc>
  <lastmod>2004-03-10T20:02:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23596-get-together-for-db-message-board-participants-at-the-enrolled-actuaries-meeting/</loc>
  <lastmod>2004-03-12T18:59:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23595-hr-3718/</loc>
  <lastmod>2004-03-10T18:09:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23594-llc-taxed-as-partnership-paying-both-w-2-and-k-1-income-to-partners/</loc>
  <lastmod>2017-07-03T19:04:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23593-prohibited-allocation/</loc>
  <lastmod>2004-03-12T03:01:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23592-compensation-and-car-allowance/</loc>
  <lastmod>2004-03-10T15:43:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23591-reamortize-or-refinance/</loc>
  <lastmod>2004-03-10T16:08:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23590-is-this-a-prohibited-transaction/</loc>
  <lastmod>2004-03-10T19:34:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23589-compensation/</loc>
  <lastmod>2004-03-11T18:26:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23588-cross-tested-401k-plan-and-imputed-disparity/</loc>
  <lastmod>2004-03-12T13:37:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23586-any-blaze-ssi-users-out-ther/</loc>
  <lastmod>2004-03-10T00:45:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23585-otherwise-excludable-testing/</loc>
  <lastmod>2004-03-10T02:08:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23584-receiving-plan-of-rollover-contribution-and-forms/</loc>
  <lastmod>2004-03-09T21:03:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23583-irc-318-stock-attribution-in-year-of-divorce/</loc>
  <lastmod>2004-03-09T20:12:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23582-t-or-f-dependent-care-deferrals-must-take-place-at-same-time-daycare-costs-incurred/</loc>
  <lastmod>2004-03-10T19:00:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23581-trust-as-beneificiary-and-tax-withholding/</loc>
  <lastmod>2004-03-10T22:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23580-duty-to-follow-plan-document/</loc>
  <lastmod>2004-05-06T23:11:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23579-1099-r-for-excess-402g-contributions/</loc>
  <lastmod>2004-03-09T23:08:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23578-accountable-plans/</loc>
  <lastmod>2004-03-10T06:05:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23577-aquisitionmerger-of-acquired-companys-cafeteria-plan-into-acquired-companys-plan/</loc>
  <lastmod>2004-03-11T17:00:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23576-pre-pay-outstanding-loan-how-is-this-calculated/</loc>
  <lastmod>2004-03-09T19:11:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23575-submission-of-cross-testing-amendment-on-6406/</loc>
  <lastmod>2004-03-09T17:25:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23574-recharacterizing-matching-contributions-as-catch-up-contributions-to-correct-acp-failure/</loc>
  <lastmod>2004-03-09T17:17:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23573-do-excess-contributions-automatically-convert-to-catch-up-contributions/</loc>
  <lastmod>2004-03-10T16:34:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23572-simple-er-contributions/</loc>
  <lastmod>2004-03-10T14:51:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23571-use-of-the-catch-up-contribution/</loc>
  <lastmod>2004-03-11T16:21:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23570-forfeiture-account-use/</loc>
  <lastmod>2004-03-09T22:14:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23569-contributions-includable-in-acp/</loc>
  <lastmod>2004-03-09T20:56:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23568-calculating-contributions-on-transfered-roth/</loc>
  <lastmod>2004-03-10T14:34:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23567-safe-harbor-and-new-comparability-plan/</loc>
  <lastmod>2004-03-09T15:20:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23566-vesting-requirement-for-defined-contribution-plans-excess-aggregate-contribution-refunds/</loc>
  <lastmod>2004-03-09T14:26:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23565-commission-as-401k-deferrrals/</loc>
  <lastmod>2004-03-09T14:10:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23564-employer-stock-communication-requirements/</loc>
  <lastmod>2004-03-08T21:46:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23563-to-file-or-not-to-file-is-5500-required-for-cafeteria-plan-with-fewer-than-100-participants-however-assets-held-in-a-trust/</loc>
  <lastmod>2004-03-09T17:05:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23562-exclude-hce/</loc>
  <lastmod>2004-03-09T14:51:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23561-wants-to-defer-out-of-bonus-only/</loc>
  <lastmod>2004-03-18T15:49:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23560-short-plan-year/</loc>
  <lastmod>2004-03-08T22:36:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23559-does-anyone-know-anything-about-sar-seps/</loc>
  <lastmod>2004-03-08T20:55:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23556-prior-year-failure-to-contribute-to-sep-ira/</loc>
  <lastmod>2004-03-15T05:25:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23551-long-term-health-insurance/</loc>
  <lastmod>2004-03-08T19:00:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23550-401a26-frozen-plan/</loc>
  <lastmod>2004-03-09T18:10:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23549-owners-spouse-with-less-than-1000-hours/</loc>
  <lastmod>2004-03-08T20:11:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23548-voluntary-discontinuance-in-favor-of-medicare-cobra-letter-necessary/</loc>
  <lastmod>2004-03-09T13:53:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23547-administrative-services-only-agreement/</loc>
  <lastmod>2004-03-08T16:27:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23546-domestic-partner-can-we-reimburse-medical-expenses-under-our-flex-plan/</loc>
  <lastmod>2004-03-26T00:46:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23545-1099-misc/</loc>
  <lastmod>2004-03-13T18:53:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23544-sell-of-real-estate/</loc>
  <lastmod>2004-03-08T16:23:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23543-how-to-correct-loan-violation-for-owner-employee/</loc>
  <lastmod>2004-03-08T10:04:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23542-new-notice-and-statement-re-ss-gpo-and-wep/</loc>
  <lastmod>2004-03-07T00:38:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23541-how-to-file-with-vpc-prototype-adopter-and-late-restatement/</loc>
  <lastmod>2004-03-06T18:01:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23540-esop-termination-and-installment-payments/</loc>
  <lastmod>2004-03-12T03:06:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23539-pt-when-selling-roth-real-estate/</loc>
  <lastmod>2004-03-08T05:48:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23538-citation-on-quote/</loc>
  <lastmod>2004-03-10T13:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23537-money-purchase-plan-impact-on-the-cross-test/</loc>
  <lastmod>2004-03-08T21:09:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23536-blinky-take-note/</loc>
  <lastmod>2004-03-06T13:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23535-rehires/</loc>
  <lastmod>2004-03-09T16:58:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23534-multiple-employer-plan-testing/</loc>
  <lastmod>2004-03-08T22:01:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23533-anti-cutback-implications/</loc>
  <lastmod>2004-03-05T23:32:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23532-offering-risky-investments-in-401k/</loc>
  <lastmod>2004-03-05T20:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23531-hopefully-this-one-will-not-be-strike-three/</loc>
  <lastmod>2004-03-06T03:49:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23530-1099r-coded-as-premature-however-it-was-not/</loc>
  <lastmod>2004-03-05T21:29:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23529-sample-test-document-drafting/</loc>
  <lastmod>2004-03-05T17:58:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23528-forfeitures-and-qnecs/</loc>
  <lastmod>2004-03-10T03:07:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23527-controlled-group-attribution/</loc>
  <lastmod>2004-03-06T00:22:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23526-vesting-question/</loc>
  <lastmod>2004-03-05T19:20:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23525-plan-termination-prorates-section-415-limits/</loc>
  <lastmod>2007-04-18T16:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23524-exclusion-for-workers-comp-injuries/</loc>
  <lastmod>2004-03-06T03:33:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23523-is-this-a-457f-plan/</loc>
  <lastmod>2004-03-16T22:11:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23522-one-to-one-correction/</loc>
  <lastmod>2004-04-22T15:10:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23521-key-employee-who-terminates-employment/</loc>
  <lastmod>2004-03-06T18:07:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23520-direct-rollover-from-pension-plan-into-simple-ira/</loc>
  <lastmod>2004-03-05T16:29:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23519-cross-testing-and-401k-testing/</loc>
  <lastmod>2004-03-05T09:45:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23518-what-to-do-with-old-erisa-outline-books/</loc>
  <lastmod>2005-10-13T00:15:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23517-another-question-for-the-457-experts-compensation-under-403b-and-415/</loc>
  <lastmod>2004-03-04T23:12:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23515-schedule-i-line-4i-does-money-market-account-count-as-a-single-security/</loc>
  <lastmod>2004-03-19T13:19:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23514-simples-change-in-designated-financial-institution/</loc>
  <lastmod>2004-03-05T05:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23513-mvar-include-401k-deferrals/</loc>
  <lastmod>2004-03-04T22:50:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23512-hippa-exeption-for-fsa-w-50-participants-is-is-self-administered/</loc>
  <lastmod>2004-03-05T15:25:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23511-hipaa-coverage/</loc>
  <lastmod>2004-03-15T16:30:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23510-datair-volume-submitter-document/</loc>
  <lastmod>2004-03-04T22:31:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23509-hce-with-no-comp-but-1000-hours/</loc>
  <lastmod>2004-03-08T19:57:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23508-final-401a9-regs-and-cont-receivable/</loc>
  <lastmod>2004-03-05T00:35:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23507-coordination-of-ncp-allocation-415-limit/</loc>
  <lastmod>2004-03-04T20:45:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23506-top-heavy-and-safe-harbor-nonelective-contribution/</loc>
  <lastmod>2004-03-12T12:03:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23505-early-retirement-windows-a-more-interesting-question/</loc>
  <lastmod>2004-03-19T00:13:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23504-match-in-first-year-of-simple-ira/</loc>
  <lastmod>2004-03-04T19:03:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23503-irc-section-501c18d-plans/</loc>
  <lastmod>2004-03-09T12:28:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23502-safe-harbor-true-up/</loc>
  <lastmod>2004-03-04T18:10:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23501-multiple-employer-plan/</loc>
  <lastmod>2004-03-05T17:29:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23500-can-hc-contribute-to-a-401k-on-a-dbdc-carve-out/</loc>
  <lastmod>2004-03-05T17:31:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23499-prior-year-testing/</loc>
  <lastmod>2004-03-04T22:26:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23498-qnecs-and-prior-year-testing/</loc>
  <lastmod>2004-07-22T21:41:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23497-404c-fiduciary-liability-if-initial-enrollment-investment-choices-are-limited-to-pre-allocated-portfolios/</loc>
  <lastmod>2004-03-04T16:49:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23496-controlled-group-testing-by-separate-divisions/</loc>
  <lastmod>2004-03-04T17:55:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23495-dependent-care-fsa-reporting-after-tax-contributions-while-on-loa/</loc>
  <lastmod>2004-03-10T23:35:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23494-noncompete-as-a-substantial-risk-of-forfeiture-under-section-457f/</loc>
  <lastmod>2004-03-26T05:48:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23493-sec-prospectuscommunication-requirements/</loc>
  <lastmod>2004-03-04T16:38:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23491-using-a-roth-as-a-down-payment-on-a-house/</loc>
  <lastmod>2004-03-04T19:32:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23490-is-there-a-10-penalty-in-a-db-plan-for-a-50-year-old-participant/</loc>
  <lastmod>2004-03-05T16:07:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23489-what-is-status-of-potential-rpa-rate-changes/</loc>
  <lastmod>2004-03-08T18:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23488-under-5000-force-out-procedures/</loc>
  <lastmod>2004-03-08T15:22:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23487-voting-rights/</loc>
  <lastmod>2004-03-04T07:39:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23486-loosing-accrued-vacation/</loc>
  <lastmod>2004-03-04T18:39:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23485-discrectionary-contribution-timing/</loc>
  <lastmod>2004-03-03T22:50:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23484-what-fsa-plan-year-would-you-apply-this-co-payment-to/</loc>
  <lastmod>2004-03-04T13:53:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23483-form-5310-a/</loc>
  <lastmod>2004-03-08T18:00:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23482-sham-qdro/</loc>
  <lastmod>2004-03-12T18:06:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23481-is-there-such-a-thing-as-a-loan-rollover/</loc>
  <lastmod>2004-03-05T17:26:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23480-taxation-of-distribution-to-a-beneficiary-which-is-a-trust/</loc>
  <lastmod>2004-03-04T15:50:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23479-funding-for-early-retirement-window-revisited/</loc>
  <lastmod>2004-03-04T15:38:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23478-safe-harbor-401k/</loc>
  <lastmod>2004-03-04T19:36:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23477-late-contributions-no-match-to-a-simple-ira/</loc>
  <lastmod>2004-03-04T19:19:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23476-participant-issue/</loc>
  <lastmod>2004-03-06T03:55:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23475-qualifications-for-employers/</loc>
  <lastmod>2004-03-03T21:42:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23474-bottom-up-qnec-guidence/</loc>
  <lastmod>2006-09-13T13:16:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23473-maximum-contribution-for-fiscal-plans-ending-in-2004/</loc>
  <lastmod>2004-03-04T16:46:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23472-offsetting-amendment-impact-204h-needed/</loc>
  <lastmod>2004-03-03T21:05:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23471-controlled-group-question/</loc>
  <lastmod>2004-03-05T16:46:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23470-llc-with-possible-sep-qualification-issues/</loc>
  <lastmod>2004-03-04T00:22:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23469-multi-employer-plans/</loc>
  <lastmod>2004-03-04T05:24:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23468-impact-of-working-after-retirement-on-public-pension-systems/</loc>
  <lastmod>2004-03-04T19:31:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23467-qnec-profit-sharing-contributions/</loc>
  <lastmod>2004-03-03T17:58:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23466-adp-failure-refunds/</loc>
  <lastmod>2004-03-03T13:35:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23465-401k-availability-for-state-and-local-governments/</loc>
  <lastmod>2004-03-04T04:37:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23464-ok-for-hce-group-to-choose-zero-contribution/</loc>
  <lastmod>2004-03-03T20:00:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23463-revisiting-the-definition-of-compensation-for-3-safe-harbor/</loc>
  <lastmod>2004-03-02T23:51:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23462-any-suggestions-on-how-to-accomplish-this/</loc>
  <lastmod>2004-03-03T15:54:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23461-ibp/</loc>
  <lastmod>2004-03-02T23:02:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23460-surviving-spouse-options/</loc>
  <lastmod>2004-03-06T17:56:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23459-irs-spousal-beneficiary-options-again/</loc>
  <lastmod>2004-03-03T21:26:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23458-purchase-price-for-restricted-stock/</loc>
  <lastmod>2004-03-05T00:56:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23457-correct-1099r-code-for-in-kind-distribution-of-annuity-contract-from-qualified-plan/</loc>
  <lastmod>2004-03-02T21:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23456-1099r-code-for-in-kind-distribution-of-annuity-contract-from-qualified-plan/</loc>
  <lastmod>2004-03-02T21:26:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23455-age-requirement/</loc>
  <lastmod>2004-03-02T21:14:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23454-has-a-sep-but-now-wants-a-sh-401k/</loc>
  <lastmod>2004-03-03T22:18:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23453-can-llc-member-make-401k-contribs-now-for-plan-year-1203/</loc>
  <lastmod>2004-03-05T23:02:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23452-if-a-plan-had-a-short-plan-year-9-1-03-to-12-31-03-what-are-the-requirementsdeadlines-for-making-a-profit-sharing-contribution/</loc>
  <lastmod>2004-03-03T15:19:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23451-proposed-retirement-savings-account-question/</loc>
  <lastmod>2004-03-02T19:22:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23450-adjustment-to-cafeteria-plan-deduction/</loc>
  <lastmod>2004-03-02T20:33:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23449-roth-ira-withdrawal-penalty/</loc>
  <lastmod>2004-03-02T20:25:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23448-commuter-fsa/</loc>
  <lastmod>2004-03-02T22:07:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23447-participant-loan-shb-defaulted-at-termination-but-was-not/</loc>
  <lastmod>2004-03-04T14:41:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23446-retroactive-s-corp-election-by-llc-abridged/</loc>
  <lastmod>2004-03-03T21:59:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23445-adp-question/</loc>
  <lastmod>2004-03-02T16:55:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23444-need-some-help-on-floor-offset-arrangement/</loc>
  <lastmod>2004-03-04T17:43:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23443-incidental-benefits-and-plan-performance/</loc>
  <lastmod>2004-03-02T16:18:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23442-5-percent-owner-for-rmd-purposes/</loc>
  <lastmod>2004-03-02T16:19:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23441-frequent-trading-insider-trading/</loc>
  <lastmod>2004-03-08T19:00:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23440-new-lump-sum-and-cash-balance-rules/</loc>
  <lastmod>2004-03-02T15:20:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23439-reason-for-hardship-wd/</loc>
  <lastmod>2004-03-02T18:19:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23438-top-heavy-rule-help/</loc>
  <lastmod>2004-03-02T16:23:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23437-not-a-real-retirement-but-completed-distribution-anyway/</loc>
  <lastmod>2004-03-02T16:40:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23436-value-of-life-insurance/</loc>
  <lastmod>2004-03-05T02:33:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23435-replacement-propert-bond-called/</loc>
  <lastmod>2004-03-02T16:12:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23434-new-proposed-dol-rule-on-involuntary-cashouts/</loc>
  <lastmod>2004-03-02T15:53:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23433-do-fiduciairies-lose-404c-protection-if-they-change-fund-allocations-within-model-strategies-offered-to-participants/</loc>
  <lastmod>2004-03-05T15:06:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23432-improper-loan/</loc>
  <lastmod>2004-03-11T17:12:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23431-cross-tested-controlled-group/</loc>
  <lastmod>2004-03-02T15:48:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23430-can-employer-terminate-and-sponsor-another-plan-within-12-month-period/</loc>
  <lastmod>2004-03-02T17:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23429-er-contribution-to-flex-plan-maternity-leave/</loc>
  <lastmod>2004-03-02T15:59:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23428-401k-plan-used-as-collaterial/</loc>
  <lastmod>2004-03-03T13:37:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23427-comingled-ira-funds/</loc>
  <lastmod>2004-03-02T06:28:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23426-cross-tested-seminars-book-etc/</loc>
  <lastmod>2004-03-03T19:17:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23425-group-term-life-plan-is-a-5500-required/</loc>
  <lastmod>2004-03-03T17:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23424-changing-funding-assumptions/</loc>
  <lastmod>2004-03-02T05:08:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23422-gust-egtrra-and-compliance-issues-for-erisa-403b-plan/</loc>
  <lastmod>2004-03-01T23:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23421-retroactive-entry-on-a-401k-plan/</loc>
  <lastmod>2004-03-02T18:25:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23420-sh-non-elective-and-ps-written-into-document-use-part-of-ps-to-fund-sh/</loc>
  <lastmod>2004-03-02T20:21:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23419-training-for-401k-administrator/</loc>
  <lastmod>2004-04-02T23:05:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23418-safe-harbor-match-and-401a4-testing/</loc>
  <lastmod>2004-03-02T13:50:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23417-schedule-h-item-4i-assets-held-for-investment/</loc>
  <lastmod>2004-03-02T15:06:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23416-medical-expense-reimbursement-plan-issue/</loc>
  <lastmod>2004-03-04T13:52:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23415-document-and-records-retention-under-erisa/</loc>
  <lastmod>2004-03-01T22:02:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23414-retroactive-s-election-by-llc-owner-deferrals-prior-to-election/</loc>
  <lastmod>2004-03-01T21:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23413-2-questions-roth-ira/</loc>
  <lastmod>2004-03-01T21:22:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23412-safe-harbor-conversion/</loc>
  <lastmod>2004-03-02T14:06:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23411-failed-adp-test/</loc>
  <lastmod>2004-03-01T23:23:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23410-can-qdro-be-structued-as-loan/</loc>
  <lastmod>2004-03-01T21:46:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23409-how-much-should-maxed-out-contribs-be/</loc>
  <lastmod>2004-03-01T20:08:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23408-multiple-employer-plan-situation/</loc>
  <lastmod>2004-03-12T22:16:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23407-can-a-loan-be-issued-to-fix-a-distribution-error/</loc>
  <lastmod>2004-03-09T19:13:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23406-amending-eligibility-to-a-longer-wait-in-a-401k-plan/</loc>
  <lastmod>2004-03-03T17:07:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23405-rollovers-and-foreign-withholding/</loc>
  <lastmod>2004-03-04T19:12:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23404-real-estate/</loc>
  <lastmod>2004-03-04T15:13:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23403-childbirth-classes-reimburseable-under-medical-flex-plan/</loc>
  <lastmod>2004-03-01T18:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23402-foreign-national-who-pays-us-taxes-participate-in-401k/</loc>
  <lastmod>2004-03-01T23:02:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23401-fasb-payment-data/</loc>
  <lastmod>2004-03-01T15:49:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23400-shifting-and-catch-up-contributions/</loc>
  <lastmod>2004-03-01T18:59:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23399-determination-letter-for-freezing-a-plan/</loc>
  <lastmod>2004-03-02T17:56:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23398-hsa-versus-defined-contribution-plans/</loc>
  <lastmod>2004-03-01T22:26:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23397-regular-intervals-and-smooth-increases/</loc>
  <lastmod>2004-03-08T13:52:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23396-plan-document-for-government-db-plan/</loc>
  <lastmod>2004-02-29T14:09:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23395-withdrawal-wo-penalty-tax/</loc>
  <lastmod>2004-03-01T06:35:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23394-calculating-earnings-on-adp-refunds/</loc>
  <lastmod>2004-03-01T16:22:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23393-rmd-form/</loc>
  <lastmod>2004-02-28T21:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23392-pbgc-filing-new-plan/</loc>
  <lastmod>2004-03-17T20:24:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23391-consent-requirements-for-15-distributionno-exception-to-rules/</loc>
  <lastmod>2004-02-28T02:04:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23390-contribution-in-error/</loc>
  <lastmod>2004-03-01T23:22:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23389-stepchild-of-owner-s-corp-able-to-participate/</loc>
  <lastmod>2004-02-27T23:17:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23388-changing-adp-testing-methods-from-current-to-prior-year/</loc>
  <lastmod>2004-02-27T21:36:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23387-converted-roth-irahow-much-can-i-take-out-wo-penalty/</loc>
  <lastmod>2004-03-08T17:49:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23386-election-not-to-participate/</loc>
  <lastmod>2004-02-27T21:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23385-different-corp-fiscal-year-from-plan-year/</loc>
  <lastmod>2004-02-27T20:11:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23384-determining-ownership-in-partnership/</loc>
  <lastmod>2004-02-27T20:50:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23383-adding-pre-existing-dependent-under-cobra/</loc>
  <lastmod>2004-03-01T18:55:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23382-wellness-programs-are-the-covered-by-erisa-do-we-need-to-file-a-5500/</loc>
  <lastmod>2004-03-10T03:25:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23381-5500-instructions/</loc>
  <lastmod>2004-03-18T20:58:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23380-ira-contributions-from-buy-out-funds/</loc>
  <lastmod>2004-02-27T15:51:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23379-safe-harbor-match/</loc>
  <lastmod>2004-02-27T14:25:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23378-fsa-plan-forfeitures-can-employer-move-funds-into-general-assets/</loc>
  <lastmod>2004-02-27T20:07:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23377-1099s-and-adp-excesses/</loc>
  <lastmod>2004-02-27T16:54:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23376-includeexclude-earnings-during-measurement-period/</loc>
  <lastmod>2004-02-27T19:41:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23375-three-year-averaging-method-of-calculating-ebars/</loc>
  <lastmod>2004-02-27T20:24:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23374-waiver-of-bonding-requirement/</loc>
  <lastmod>2004-02-27T16:29:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23373-bankruptcy-as-cobra-qe-for-retiree-plan-that-is-alternative-coverage/</loc>
  <lastmod>2004-02-26T22:46:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23372-rmd-amendments/</loc>
  <lastmod>2004-02-27T14:59:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23371-can-fringe-and-welfare-benefits-be-wrapped-together/</loc>
  <lastmod>2004-02-26T21:52:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23370-do-diversification-amounts-in-a-ksop-include-401k-accounts/</loc>
  <lastmod>2004-03-12T18:34:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/23369-another-safe-harbortop-heavy-question/</loc>
  <lastmod>2004-02-26T20:33:27+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
