<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="http://www.menke.com/wp-content/plugins/google-sitemap-generator/sitemap.xsl"?><!-- generator="wordpress/3.3.1" -->
<!-- sitemap-generator-url="http://www.arnebrachhold.de" sitemap-generator-version="3.2.6" -->
<!-- generated-on="February 22, 2012 10:30 pm" -->
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">	<url>
		<loc>http://www.menke.com/</loc>
		<lastmod>2012-01-09T22:32:08+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-employee-stock-ownership-trust-a-new-trend-in-employee-benelits-and-corporate-finance/</loc>
		<lastmod>2012-01-09T22:32:08+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-use-of-esops-to-finance-mergers-and-acquisitions/</loc>
		<lastmod>2012-01-03T23:18:49+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-abcs-of-esops-webinar/</loc>
		<lastmod>2011-12-20T18:58:36+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/how-to-structure-stock-ownership-plans-for-management-employees/</loc>
		<lastmod>2011-12-07T04:07:36+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/howards-appliance-celebrates-100-employee-owned/</loc>
		<lastmod>2011-11-14T18:45:09+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/mills-james-produces-animated-film-esops/</loc>
		<lastmod>2011-11-10T23:37:56+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esop-technical-issues-web-seminar/</loc>
		<lastmod>2011-11-01T02:09:39+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/legislative-information-pro-esop-bill-h-r-1244/</loc>
		<lastmod>2011-10-31T23:30:13+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/great-falls-business-owners-explain-esops/</loc>
		<lastmod>2011-10-28T16:49:49+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/options-and-alternatives-for-structuring-esop-transactions-webinar/</loc>
		<lastmod>2011-10-19T21:09:27+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/read-about-the-cal-tex-protective-coatings-esop/</loc>
		<lastmod>2011-10-13T00:43:49+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/nceos-employee-ownership-update-for-oct-3rd-2011/</loc>
		<lastmod>2011-10-12T21:15:16+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/acg-kentucky-panel-talks-about-benefits-of-esops/</loc>
		<lastmod>2011-10-11T23:49:49+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/consider-an-esop-as-a-better-alternative-when-it-comes-time-to-exit-your-business/</loc>
		<lastmod>2011-10-11T03:48:06+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/national-van-lines-becomes-esop-owned/</loc>
		<lastmod>2011-10-06T01:40:14+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/ten-steps-to-a-successful-esop/</loc>
		<lastmod>2011-10-05T19:04:22+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esop-companies-report-positive-2010-even-amid-slow-economic-recovery/</loc>
		<lastmod>2011-10-04T23:13:31+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/stock-distributions-an-occasional-trap-for-the-unwary/</loc>
		<lastmod>2011-09-28T18:56:03+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/faltering-economy-highlights-need-for-a-restructuring-of-america/</loc>
		<lastmod>2011-09-27T18:53:55+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-joys-of-an-esop/</loc>
		<lastmod>2011-09-27T02:59:57+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-will-burt-company-celebrates-its-25th-anniversary-as-an-employee-owned-company/</loc>
		<lastmod>2011-09-26T23:42:11+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-perfect-solution-to-the-perfect-storm-how-an-sr-esop-can-be-used-to-save-your-business-from-bankruptcy/</loc>
		<lastmod>2011-09-26T18:41:32+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/options-for-mature-esops/</loc>
		<lastmod>2011-09-24T20:14:27+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/four-ways-that-a-cash-flow-esop-can-be-used-to-help-your-company-survive-the-credit-crunch/</loc>
		<lastmod>2011-09-23T17:29:49+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esop-marketability-discounts-put-option-argument-fallacious/</loc>
		<lastmod>2011-09-22T20:32:31+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/why-selling-to-an-esop-gives-better-financial-returns-vs-other-options/</loc>
		<lastmod>2011-08-13T06:24:37+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/equity-compensation-alternatives-for-esop-companies/</loc>
		<lastmod>2011-07-20T17:57:29+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/webinar-jack-stack/</loc>
		<lastmod>2011-07-20T17:56:28+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-consulting-firms/</loc>
		<lastmod>2011-07-20T17:52:03+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-insurance-agencies/</loc>
		<lastmod>2011-07-20T17:51:13+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-construction-firms/</loc>
		<lastmod>2011-07-20T17:48:50+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-wholesaler-distributors/</loc>
		<lastmod>2011-07-20T17:45:15+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-government-contractors/</loc>
		<lastmod>2011-07-20T17:42:41+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/winsystems-employee-owned-corporation-youtube/</loc>
		<lastmod>2011-05-25T20:34:29+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esop-plans-let-founders-cash-out-and-employees-cash-in/</loc>
		<lastmod>2011-05-18T20:10:01+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-for-banks-and-thrifts/</loc>
		<lastmod>2011-05-17T05:50:18+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-for-architectural-engineering-firms/</loc>
		<lastmod>2011-05-17T05:43:10+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2010-cost-of-living-adjustments/</loc>
		<lastmod>2011-05-13T05:49:43+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/s-corporation-rules-involving-section-409p/</loc>
		<lastmod>2011-05-13T04:58:37+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/exit-strategies/</loc>
		<lastmod>2011-05-13T11:54:11+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/22-esop-myths-and-misconceptions/</loc>
		<lastmod>2011-05-13T11:49:34+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-uses-advantages-and-illustrative-case-histories/</loc>
		<lastmod>2011-05-13T11:45:54+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-vs-profit-sharing-plans/</loc>
		<lastmod>2011-05-13T04:41:58+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esop-a-new-tax-savings-tool-for-owners-of-s-corporations/</loc>
		<lastmod>2011-05-13T04:32:42+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-and-employee-productivity/</loc>
		<lastmod>2011-05-13T11:04:47+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-esop-association-2009-year-end-legislative-update/</loc>
		<lastmod>2011-05-13T02:42:31+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-as-retirement-benefits-an-analysis-of-dol-data/</loc>
		<lastmod>2011-05-13T02:21:06+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-esop-association-and-the-employee-ownership-foundation-release-results-of-the-2010-esop-company-survey/</loc>
		<lastmod>2011-05-13T09:06:50+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/ross-group-inc-rewards-employees-with-stock-ownership-plan/</loc>
		<lastmod>2011-05-13T01:55:44+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/clif-bar-announces-esop-program/</loc>
		<lastmod>2011-05-13T01:53:11+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/press-release-technomics-inc-benefits-employees-with-stock-ownership-plan/</loc>
		<lastmod>2011-05-13T01:50:58+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/resilience-and-retirement-security-performance-of-s-esop-firms-in-the-recession/</loc>
		<lastmod>2011-05-13T01:37:16+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esop-employee-ownership-of-companies-on-the-rise/</loc>
		<lastmod>2011-05-13T01:26:53+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-on-the-rise-among-small-businesses/</loc>
		<lastmod>2011-05-13T01:21:53+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/new-study-documents-esop-account-balance/</loc>
		<lastmod>2011-05-13T01:16:35+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/an-open-letter-to-business-owners/</loc>
		<lastmod>2011-05-13T06:16:17+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/why-should-you-consider-an-esop/</loc>
		<lastmod>2011-05-12T23:09:38+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/the-origin-and-history-of-the-esop-and-its-future-role-as-a-business-succession-tool/</loc>
		<lastmod>2011-05-12T23:02:42+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tax-alert-for-business-owners/</loc>
		<lastmod>2011-05-12T18:23:20+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/new-law-on-s-esop-prohibited-allocations/</loc>
		<lastmod>2011-05-11T17:50:25+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/highlights-of-the-pension-protection-act-of-2006/</loc>
		<lastmod>2011-05-11T17:44:30+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/highlights-of-egtrra-2001/</loc>
		<lastmod>2011-05-11T17:39:51+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/economic-growth-and-tax-relief-reconciliation-act-of-2001/</loc>
		<lastmod>2011-05-11T05:57:25+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/new-required-minimum-distribution-rules/</loc>
		<lastmod>2011-05-11T05:46:36+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/new-requirement-on-fidelity-bonding-for-qualified-employee-benefit-plans/</loc>
		<lastmod>2011-05-11T05:40:07+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/a-modest-proposal-for-a-new-new-deal/</loc>
		<lastmod>2011-05-11T00:14:52+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esop-pros-and-cons/</loc>
		<lastmod>2011-04-13T10:33:51+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/contribution-and-allocation-limitations/</loc>
		<lastmod>2010-01-11T17:54:58+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/restoring-american-dream/</loc>
		<lastmod>2009-05-26T20:21:50+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/esops-and-philanthropy-what-non-profit-and-tax-exempt-organizations-should-know-about-esops/</loc>
		<lastmod>2000-10-20T21:53:15+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/why-giving-to-the-esop-foundation-is-now-critically-important/</loc>
		<lastmod>2000-10-19T07:24:43+00:00</lastmod>
		<changefreq>always</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/category/articles-by-john-d-menke/</loc>
		<changefreq>daily</changefreq>
		<priority>0.9</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/category/esop-articles/</loc>
		<changefreq>daily</changefreq>
		<priority>0.9</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/category/esop-industry-news/</loc>
		<changefreq>daily</changefreq>
		<priority>0.9</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/category/esop-webinars/</loc>
		<changefreq>daily</changefreq>
		<priority>0.9</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/category/new-rules/</loc>
		<changefreq>daily</changefreq>
		<priority>0.9</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/category/uncategorized/</loc>
		<changefreq>daily</changefreq>
		<priority>0.9</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2012/01/</loc>
		<lastmod>2012-01-09T22:32:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/12/</loc>
		<lastmod>2011-12-20T18:58:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/11/</loc>
		<lastmod>2011-11-14T18:45:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/10/</loc>
		<lastmod>2011-10-31T23:30:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/09/</loc>
		<lastmod>2011-09-28T18:56:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/08/</loc>
		<lastmod>2011-08-13T06:24:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/07/</loc>
		<lastmod>2011-07-20T17:57:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/05/</loc>
		<lastmod>2011-05-25T20:34:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2011/04/</loc>
		<lastmod>2011-04-13T10:33:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2010/01/</loc>
		<lastmod>2010-01-11T17:54:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2009/05/</loc>
		<lastmod>2009-05-26T20:21:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/2000/10/</loc>
		<lastmod>2000-10-20T21:53:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/1042-rollover/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/401-k/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/409p/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/409p-anti-abuse-provisions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/415-limits/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/abcs-of-esops/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/accounting-issues/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/accurate-electronics/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/acquisition/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/advantages-of-an-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/american-dream/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/animation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/annual-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/annual-esop-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/appraisal/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/architectural-firms/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/asset-diversification/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/association-for-corporate-growth/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/bank-covenants/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/bank-financing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/bank-term-loan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/basic-esop-transactions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/beneficial-owners/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/beyster-institute/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/bill-pascrell/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/bloomberg/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/bob-moore/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/bridgewater-capital/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business-income-tax/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business-owner/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business-succession/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business-succession-tool/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business-valuation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business-valuations-for-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/business_finance/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/buyout-tool/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/buyouts/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/c-corp/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/c-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/c-corporations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/cal-tex/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/capital-formation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/capital-gains-tax/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/capital-gains-tax-rate/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/capitalism/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/caterpillar-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/center-for-business-education/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/chicago/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/chicago-tribune/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/chrysler-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/clinton-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/columbus/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/conrail/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/continental-training-services-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/contribution-limits/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/contributions-of-newly-issued-stock/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/conventional-bank-loan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/conventional-buyout/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/converting-to-an-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/cooperatives/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/corey-rosen/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/corporate-finance/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/corporate-tax/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/cost-of-living-adjustments/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/cpa/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/creative-media-production/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/cts/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/decorative-plumbing-hardware/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/deductible-contributions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/deferred-compensation-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/defined-contribution-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/definitely-consider-establishing-an-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/dennis-donahue/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/department-of-labor/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/diebold-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/disadvantages-of-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/disqualified-person-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/disqualified-persons/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/distribution-period/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/diversification-distributions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/dividends/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/dpha/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/earl-blumenauer/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/economic-growth-and-tax-relief-reconciliation-act/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/economic-opportunity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/economic-stimulus-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/economics/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employe-stock-ownership-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-benefit-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-benefit-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-benefit-research-institute/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-benefit-specialists/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-democracy/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-incentive/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-incentive-device/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-incentives/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-owned-companies/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-ownership/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-ownership-foundation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-productivity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-retirement/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-retirement-income-security-act/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-share-ownership-trust/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-stock-option-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-stock-ownership/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-stock-ownership-for-small-business/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-stock-ownership-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-stock-ownership-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-stock-purchase-program/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-stock-trust/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-owned/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employee-owned-s-corporations-of-america/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/employment-compensation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/energy-independent-systems/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/equipment-management-services-llc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/equity-interest/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/equity-participation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/equity-securities/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/erik-paulsen/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/erisa/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esca/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-accounting/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-advantages-and-disadvantages/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-and-401-k-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-and-annual-appraisal/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-assn/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-association/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-association-of-america/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-basics/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-benefits/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-bonds/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-buyout/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-cash-flow/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-companies/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-disadvantages/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-exit-strategy/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-finance-trust/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-financing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-foundation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-holding-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-legislation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/leveraged-buyout/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-loan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-news/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-payouts/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-plan-design/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-professionals/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-program/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-pros-and-cons/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-resources/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-retirement/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-rollover/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-rollover-investment-options/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-rules-for-distribution/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-s-corp/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-s-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-section-1042/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-shares/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-shares-released/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-tax-benefits-to-seller/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-tax-deduction/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-to-finance-mergers-and-acquisitions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-to-finance-the-acquisition-of-additional-plant-and-equipment/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-trust/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-union-employees/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esop-vs-sale/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esops/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/esops-vs-other-alternatives/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/estate-planning/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/excess-401k-deferrals/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/exit-strategies/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/exit-strategy/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/fannie-mae/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/feasibility-study/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/federal-income-taxes/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/federal-reserve-system/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/fiduciary-considerations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/fiduciary-responsibility/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/financial-economics/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/financial-tool/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/financing-considerations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/fully-diluted-basis-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/george-soros/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/great-falls/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/h-r-1244/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/harvard-business-review/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/hi-shear-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/houchens-industries-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/house-ways-means-committee/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/how-are-esops-structured/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/how-long-does-it-take-to-close-an-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/how-to-buy-an-esop-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/how-to-sell-a-business/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/howard-roach/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/howards-appliance/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/illustrative-case-histories/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/immigrants/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/improving-productivity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/in-service-distributions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/incentive-plans-for-key-employees/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/incentive-stock-option/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/incentives/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/income-taxes/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/increase-company-cash-flow/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/independent-business/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/independent-entity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/independent-fiduciary/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/information-section/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/information-technology-services/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/insurance-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/internal-fiduciary/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/internal-revenue-code/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/internal-revenue-code-section-409a/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/internal-revenue-service/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/investment-banking-firms/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/irs-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/irs-regulations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/j-c-penney/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/jeff-gates/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/jerry-winfield/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/jim-ramstad/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/john-breaux/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/john-d-menke/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/joint-committee-on-taxation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/joseph-blasi/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/key-employee-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/key-management/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/labor/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/law-firms/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/leveraged-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/limit-on-contributions-and-allocations-to-existing-participants/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/liquidity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/liquidity-diversification-for-seller/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/llc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/loren-rodgers/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/los-angeles-times/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/louis-kelso/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/louis-o-kelso/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/lump-sum-distributions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/management-buyout/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/management-employees/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/management-group/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/management-stock-bonus-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/manufacturing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/manufacturing-companies/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/manufacturing-competitiveness/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/margin/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/mature-esops/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/maximum-esop-employer-match/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/mbo/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/menke-associates-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/menke-associates/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/menke-group/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/menke-services/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/merger/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/mergers-and-acquisitions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/mezzanine-capital/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/microeconomic-solutions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/mills-james-productions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/money-purchase-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/mosler-securities/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/msbp/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/national-center-for-employee-ownership/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/national-steel-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/national-van-lines-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/nceo/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/newsleak/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/non-leveraged-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/obama-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/ohio/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/ownership-energy-potential/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/participation-and-allocations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/patricia-kelso/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/pc-technology/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/peninsula-newspapers-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/pension-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/pension-protection-act/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/pension-reform-act/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/phoenix-mold-die/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/pillsbury/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/plan-fiduciaries/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/plan-milan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/plan-participants/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/plc-norwell/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/polaroid/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/possible-solutions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/power-flame/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/pr-newswire/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/press-release/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/primary-pdc-incorporated/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/principal-payments/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/private-equity-investor/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/proctor-gamble/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/productive-capital/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/productivity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/productivity-award/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/productivity-improvement/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/productivity-increase/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/profit/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/profit-sharing-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/profit-sharing-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/public-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/public-ownership/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/public-works-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/put-a-limit-on-the-covered-compensation-of-existing-participants/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/qualified-retirement-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/qualified-vs-nonqualified-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/railroad-reorganization-subcommittee/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/recession/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/reconciliation-act-of-2001/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/reflexite-corp/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/repurchase-obligation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/required-minimum-distribution/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/reshuffling-of-esop-account-balances/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/retirement-benefits/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/retirement-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/retirement-plan-basics/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/robert-f-reilly/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/rolling-esop-into-ira/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/ron-kind/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/roosvelt-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/russell-long/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/rutgers-universitys-school-of-labor-and-management/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/s-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/s-corporation-to-leveraged-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/s-corp/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/sansome-street-appraisers/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/sansome-street-appraisers-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/sears-roebuck/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/section-1042-transactions/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/segregated-investments-accounts/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/sell-a-controlling-interest/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/seller-financed-buyout/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/selling-through-an-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/selling-to-an-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/selling-your-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/senate-finance-committee/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/serp/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/shannon-pratt/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/shareholders/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/small-business-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/social-security-administration/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/social-security-advisory-board/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/springfield-remanufacturing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/sr-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-bonus/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-in-private-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-market/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-market-value/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-option-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-options/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-ownership-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-ownership-plans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-price/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-redemption/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/stock-warrants/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/succession-planning/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/superior-plumbing-heating/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax-advantages-for-c-corporation-owners/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax-advantages-to-s-corporation-owners/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax-considerations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax-law-changes/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax-provision/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax-relief-reconciliation-act/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/tax-strategy/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/technology/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/technomics-inc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/texas-capital-bank-westwood/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/the-great-depression/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/the-new-deal/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/trasop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/trustee/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/u-s-securities-and-exchange-commission/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/united-airlines/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/united-continental-holdings/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/united-states-steel-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/united-states-sugar-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/university-of-michigan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/unrelated-business-income-tax/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/valuation-considerations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/venture-capital/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/vesting/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/voting-stock/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/walter-lippmann/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/warrant/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/ways-and-means-committee/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/web-interactive/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/web-seminar/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/webinar/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/weirton-steel-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/what-is-an-esop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/what-is-an-esop-plan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/what-is-an-esot/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/why-esops/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/will-burt-company/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/william-blackstone/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/winsystems-corporation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
	<url>
		<loc>http://www.menke.com/blog/tag/youtube/</loc>
		<changefreq>daily</changefreq>
		<priority>0.7</priority>
	</url>
</urlset>
