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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 

ESOP Legislation

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

The One-Stop ESOP Blog Archives

ERISA Rules and Regulations Blog

Employee Plans News - Issue Number: 2012-1 – March 20, 2012
Retirement News for Employers – Winter 2012 Edition
Retirement News for Employers – Fall 2011 Edition

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Do You Know Your 5-Year Remedial Amendment Cycle?

Posted by Aaron Juckett on Mon, Aug 17, 2009

IRS Revenue Procedure 2007-44 – Rulings and determination letters established a five-year system of staggered cyclical remedial amendment periods for every individually designed qualified plan. Plan sponsors need to apply only once every five years within their applicable 5-year remedial amendment cycle for an opinion, advisory, or determination letter. The 5-year remedial amendment cycle is determined by looking at the last digit of the plan sponsor's EIN:

 

 

5-Year Remedial
Amendment
Cycle

Last Digit of Plan Sponsor's EIN

Initial Submission Period Ends

Next Submission Period Ends

A

1 or 6

1/31/2007

1/31/2012

B

2 or 7

1/31/2008

1/31/2013

C

3 or 8

1/31/2009

1/31/2014

D

4 or 9

1/31/2010

1/31/2015

E

5 or 0

1/31/2011

1/31/2016
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