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Aaron Juckett 
ESOP Partners LLC 
Phone: 920-659-6000 
Toll Free: 800-837-3112 
Direct: 920-659-6002 
Fax: 866-337-1095 

2015 IRS Pension Plan Limits

401(k) Deferral Limit - $18,000

Annual Additions Limit - $53,000

Maximum Compensation Limit - $265,000

Catch-Up Contribution Limit - $6,000

Highly Compensated Employee - $120,000

ESOP 5-Year Distribution Threshold - $1,070,000

ESOP Additional Year Threshold - $210,000

2015 Pension Plan Limits

2014 Pension Plan Limits

1989 - 2013 Plan Limits

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2015 ESOP and Pension Plan Limits

ESOP rules and regulations

The IRS has announced the 2015 pension plan limits, including the following:

2013 End of Year ESOP Legal Considerations

legal documents

The end of the year is approaching.  Here is a list of items to make sure you have addressed before the end of the year.

Cycle C2 ESOP Determination Letters

Cycle C2 ESOP Determination Letters

The Cycle C2 submission deadline for an ESOP Determination Letter is January 31, 2014.  Here is a quick review of the process.

Summary of ERISA Benefit Legislation

Congress has passed over 100 major pieces of employee benefit legislation since ERISA.  Chronological Summary of Major Post-ERISA Benefit Legislation provides a summary of the major employee benefits legislation:

2014 ESOP and Pension Plan Limits

ESOP Plan Limits

The IRS has announced the 2014 pension plan limits, including the following:

FASB Exposure Draft Indefinitely Defers Certain ESOP Disclosures

FASB ESOP Disclosure Requirements

Our most recent Update on FASB ESOP Disclosure Requirements Effective in 2012 discussed the April 10, 2013 FASB board meeting and the decision to defer the regulations indefinitely. 

Update on FASB ESOP Disclosure Requirements Effective in 2012


Historically the financial reporting requirements for ESOP companies have been have been limited to the requirements of SOP 93-6.  FASB adopted ASU 2011-04 to develop common fair market value requirements in accordance with GAAP and IFRSs

Review of ESOP Built-In Gains (BIG) Tax Rules from 2009 - 2013


Uncertainty for ESOP companies contemplating Converting from C Corporation to S Corporation continues.  One of the factors in considering a change is that assets sold within a period after the conversion from a C Corporation to an S Corporation may be subject to the IRC Section 1374 – Built-In Gains (BIG) Tax.  The holding period or “recognition period” depends on the year of the disposal of assets.

2013 ESOP and Pension Plan Limits

ESOP Administration Timeline eBook

The IRS has announced the 2013 pension plan limits, including the following:

ESOPs with Discontinued Contributions

You may have an ESOP or work with a company where the employer has suspended contributions to the plan.  While an employer is not required to contribute to a plan each year, contributions must be recurring and substantial.  To the extent the ESOP has “complete discontinuance” of contributions, the plan is treated as terminated for vesting purposes and affected employees must become 100% vested, as stated in IRC Section 411(d)(3).

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