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Aaron Juckett 
President 
CPA, CPC, QPA, QKA 
ESOP Partners LLC 
Phone: 920-659-6000 
Toll Free: 800-837-3112 
Direct: 920-659-6002 
Fax: 866-337-1095 
AJuckett@ESOPPartners.com
ESOPPartners.com 
OneStopESOPBlog.com 

2014 IRS Pension Plan Limits

401(k) Deferral Limit - $17,500

Annual Additions Limit - $52,000

Maximum Compensation Limit - $260,000

Catch-Up Contribution Limit - $5,500

Highly Compensated Employee - $115,000

ESOP 5-Year Distribution Threshold - $1,050,000

ESOP Additional Year Threshold - $210,000

2014 Pension Plan Limits

1989 - 2013 Plan Limits

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ESOP Repurchase Obligation Forecasting, Reporting & Funding

esop repurchase obligation forecast

The ESOP repurchase obligation is the company’s obligation, as created by the ESOP put option, to buy back shares from ESOP participants according to the company’s ESOP document and ESOP Distribution Policy

H.R. 4837: Promotion and Expansion of Private Employee Ownership Act of 2014

Pro-ESOP Legislation Introduced by Sen. Bernie Sanders

Pro ESOP Employee Owned Legislation

press release from the office of Sen. Bernard Sanders [I-VT] announces the introduction of S. 2411: United States Employee Ownership Bank Act and S. 2412: Employee Ownership and Participation Initiative that would expand employee stock ownership plans (ESOPs) and employee ownership:

S. 2412: Employee Ownership and Participation Initiative

Benard Bernie Sanders

S. 2412: Employee Ownership and Participation Initiative was introduced on June 2, 2014, by Sen. Bernard Sanders [I-VT] and co-sponsored by Sen. Sherrod Brown [D-OH], and Sen. Patrick Leahy [D-VT].  It has been referred to the  Senate Committee on Health, Education, Labor, and Pensions, and the committee chair, Sen. Thomas “Tom” Harkin [D-IA] will determine whether the bill will move past the committee stage.

S. 2411: United States Employee Ownership Bank Act

Benard Bernie Sanders

S. 2411: United States Employee Ownership Bank Act was introduced on June 2, 2014, by Sen. Bernard Sanders [I-VT] and co-sponsored by Sen. Sherrod Brown [D-OH], and Sen. Patrick Leahy [D-VT].  It has been referred to the Senate Committee on Banking, Housing, and Urban Affairs, and the committee chair, Sen. Tim Johnson [D-SD], will determine whether the bill will move past the committee stage.

ESOP Corporate Governance

Corporate Governance

Corporate governance is how corporations manage the business affairs of the company to achieve their corporate and shareholder objectives.

ESOP Awards: 2014 AACE Award Winners

ESOP Awards: 2014 Silver ESOP Award Winners

ESOP Silver Award

The ESOP Association has announced the 45 Silver ESOP Award Winners of 2014: 

March 2014 ESOP and Corporate Tax Reform Update

ESOP tax reform

Here is an update on ESOP legislation and corporate tax reform.

President's 2015 Budget Eliminates Certain ESOP 404(k) Dividends

President Obama 2015 Budget

Last week we discussed the news that the House Draft of Tax Reform Legislation did not have a direct impact on ESOPs.  While this is definitely positive news for ESOPs, President Obama's Budget for Fiscal Year 2015 has been released and it includes language to eliminate the IRS Section 404(k) ESOP dividend deduction for publicly traded C Corporations.  IRC Section 404(k) is the section in the Internal Revenue Code that provides the C Corporation provisions for paying Deductible Dividends to an ESOP:

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