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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 

2013 IRS Pension Plan Limits

401(k) Deferral Limit - $17,500

Annual Additions Limit - $51,000

Maximum Compensation Limit - $255,000

Catch-Up Contribution Limit - $5,500

Highly Compensated Employee - $115,000

ESOP 5-Year Distribution Threshold - $1,035,000

ESOP Additional Year Threshold - $205,000

2012 Pension Plan Limits

1989 - 2012 Plan Limits

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ESOP Awards: 2012 Silver ESOP Award Winners

The ESOP Association has announced the 49 Silver ESOP Award Winners of 2012: 

AMSTED Industries, Inc., Chicago, IL
Associated Integrated Marketing, Wichita, KS
Austin Industries, Inc., Dallas, TX
AWC Inc., Baton Rouge, LA
Bay Cities Container Corp, Pico Rivera, CA
Bimba Manufacturing Company, Monee, IL
Bonitz of South Carolina, Inc., Columbia, SC
Braas Company, Eden Prairie, MN
Brookfield Engineering Labs, Inc., Middleboro, MA
Bruckner Truck Sales, Inc., Amarillo, TX
Burns & McDonnell Engineers-Architects, Kansas City, MO
Clyde/West, Inc., Portland, OR
Community Bancshares, Inc., Neosho, MO
Contempora Fabrics, Inc., Lumberton, NC
CPP, Inc., Mountain View, CA
D. L. Evans Bank, Burley, ID
Davis, Gregory & Kyle, Inc., Factoryville, PA
DCS Corporation, Alexandria, VA
DimcoGray Company, Dayton, OH
Edney Distributing Co., Inc., Huron, SD
ELS, Inc., Arlington, VA
FBMC Benefits Management, Tallahassee, FL
Fred Weber, Inc., Maryland Heights, MO
Garland Industries, Inc., Cleveland, OH
The Gazette Company, Cedar Rapids, IA
Glatfelter Insurance Group, York, PA
Gopher Electronics Company, Saint Paul, MN
JBS United, Inc., Sheridan, IN
KAPCO, Brea, CA
Lerch Bates Inc., Littleton, CO
Lincoln Bancorp/Lincoln Savings Bank, Reinbeck, IA
Merchants Bank, South Burlington, VT
Mid-State Consultants, Inc., Nephi, UT
Neil H. Daniels, Inc., Ascutney, VT
New England Biolabs, Inc., Ipswich, MA
Nicholville Telephone Co., Inc., Nicholville, NY
Oxford Construction Company, Albany, GA
Pioneer Power, Inc., Saint Paul, MN
Reell Precision Manufacturing Corp., Saint Paul, MN
RHM Fluid Power, Inc., Westland, MI
Schaedler YESCO, Harrisburg, PA
Sletten, Inc., Great Falls, MT
St. John Holdings, Inc., Radnor, PA
Taggart & Associates, Inc., Boulder, CO
Temperature Systems, Inc., Madison, WI
Trachte Building Systems, Inc., Sun Prairie, WI
Wallace Eannace Associates, Inc., Plainview, NY
Wikoff Color Corporation, Fort Mill, SC
Woodfold-Marco Mfg., Inc., Forest Grove, OR

The Silver ESOP Award was started in 2008 and recognizes ESOPs in existence for at least 25 years. There have now been 241 winners - here are links to the 2011 Silver ESOP Award Winners (41), 2010 Silver ESOP Award Winners (22)2009 Silver ESOP Award Winners (12), and 2008 Silver ESOP Award Winners (117). Here is the announcement: 

WASHINGTON, April 9, 2012 /PRNewswire-USNewswire/ -- The ESOP Association has presented 49 corporate members of the Association with a Silver ESOP Award to recognize their work in sustaining their ESOP (employee stock ownership plan) for 25 years or more. This year, the Silver ESOP Awards are being presented to companies that will be celebrating 25 years or more as an ESOP company in 2012.

This is the fifth year the Silver ESOP Awards have been presented by the Association. In 2008, 117 corporate members were presented with the first annual Silver ESOP Awards; 2009, 12 members; 2010, 22 members; and in 2011, 41 members were honored. To be named a Silver ESOP Award recipient, a company must be a member of The ESOP Association and have an ESOP in place for 25 years or more. 

"It is my pleasure to present these 49 companies with the 2012 Silver ESOP Award for excellence in sustaining their ESOP for 25 years," said ESOP Association President J. Michael Keeling. "As recent research has shown, employees with employee stock ownership have more sustainable employment and were four times less likely to be laid off during the Great Recession than employees without employee stock ownership. Preserving locally-controlled jobs in today's global economy is more likely when employees are owners."

2012 Silver ESOP Award Recipients:

AMSTED Industries, Inc., Chicago, IL
Associated Integrated Marketing, Wichita, KS
Austin Industries, Inc., Dallas, TX
AWC Inc., Baton Rouge, LA
Bay Cities Container Corp, Pico Rivera, CA
Bimba Manufacturing Company, Monee, IL
Bonitz of South Carolina, Inc., Columbia, SC
Braas Company, Eden Prairie, MN
Brookfield Engineering Labs, Inc., Middleboro, MA
Bruckner Truck Sales, Inc., Amarillo, TX
Burns & McDonnell Engineers-Architects, Kansas City, MO
Clyde/West, Inc., Portland, OR
Community Bancshares, Inc., Neosho, MO
Contempora Fabrics, Inc., Lumberton, NC
CPP, Inc., Mountain View, CA
D. L. Evans Bank, Burley, ID
Davis, Gregory & Kyle, Inc., Factoryville, PA
DCS Corporation, Alexandria, VA
DimcoGray Company, Dayton, OH
Edney Distributing Co., Inc., Huron, SD
ELS, Inc., Arlington, VA
FBMC Benefits Management, Tallahassee, FL
Fred Weber, Inc., Maryland Heights, MO
Garland Industries, Inc., Cleveland, OH
The Gazette Company, Cedar Rapids, IA
Glatfelter Insurance Group, York, PA
Gopher Electronics Company, Saint Paul, MN
JBS United, Inc., Sheridan, IN
KAPCO, Brea, CA
Lerch Bates Inc., Littleton, CO
Lincoln Bancorp/Lincoln Savings Bank, Reinbeck, IA
Merchants Bank, South Burlington, VT
Mid-State Consultants, Inc., Nephi, UT
Neil H. Daniels, Inc., Ascutney, VT
New England Biolabs, Inc., Ipswich, MA
Nicholville Telephone Co., Inc., Nicholville, NY
Oxford Construction Company, Albany, GA
Pioneer Power, Inc., Saint Paul, MN
Reell Precision Manufacturing Corp., Saint Paul, MN
RHM Fluid Power, Inc., Westland, MI
Schaedler YESCO, Harrisburg, PA
Sletten, Inc., Great Falls, MT
St. John Holdings, Inc., Radnor, PA
Taggart & Associates, Inc., Boulder, CO
Temperature Systems, Inc., Madison, WI
Trachte Building Systems, Inc., Sun Prairie, WI
Wallace Eannace Associates, Inc., Plainview, NY
Wikoff Color Corporation, Fort Mill, SC
Woodfold-Marco Mfg., Inc., Forest Grove, OR

All 241 Silver ESOP Award recipients will be honored at The ESOP Association's Annual Conference in May (May 10 – 11, 2012) and highlighted at the 21st Annual Awards Banquet held on the evening of May 9th.