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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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Schmalz v. Sovereign Bancorp Inc., No. 2:08-cv-0085 (E.D. Pa. 4/17/12)

In Schmalz v. Sovereign Bancorp Inc., No. 2:08-cv-0085 (E.D. Pa. 4/17/12), a U.S. District Court applied the Moench Presumption of Prudence For Investment in Company Stock in ESOPs and dismissed the related claims. 

For the reasons set forth above, the defendants’ motion to dismiss plaintiffs’ claims that the defendants breached their fiduciary duties to prudently manage the Plan, to disclose complete and accurate information, to monitor fiduciaries, to be loyal, and committed breaches as co-fiduciaries, shall be granted and these claims are dismissed. 

The ESOP participants had alleged a breach of ERISA Fiduciary Duties by continuing to offer company stock when the value dropped by 91%:

Over the same time period the value of Sovereign’s stock declined.  “The price of Sovereign stock fell from $26.42 on February 20, 2007 to $2.33 on September 29, 2008 (a 91.2% drop)”  Opp. to MTD at 5-6.  In addition to this decline in stock value, on April 23, 2008, Moody’s Investors Service lowered Sovereign’s credit rating two levels from an A3 to a Baa2.