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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 Association Endorses ESOP Legislation

Earlier this year we discussed how H.R. 692: To amend the Internal Revenue Code of 1986 to exclude from gross income compensation received by employees consisting of qualified distributions of employer stock was introduced in January and has been referred to the House Ways and Means Committee. ESOP Association Board of Directors Endorse H.R. 692 discusses the bill and the ESOP Association Board of Directors endorsement of the bill:

Congressman Dana Rohrabacher (R-CA) introduced H.R. 692 on January 26, 2009. Essentially, the bill would exempt from tax the value of company stock paid directly to an employee if the employee holds the stock for at least 10 years. This proposal would be most suitable for a publicly traded company. As such, H.R. 692 is the first to encourage employee ownership in a publicly traded company since a 2001 law. The 2001 law expanded the federal tax deduction for dividends paid on ESOP stock to permit a deduction for dividends reinvested by the employee back to the plan to acquire more company stock.

You can follow this and all ESOP-related legislation on the left-hand sidebar of this Blog or be using the legislation label.