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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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Estimated Business Valuation Resource

Our most recent discussion on valuation issues in the current economic environment was Considering Subsequent Events in the ESOP Appraisal. If you are looking for a rough estimate of how much your company is worth, Valuation Guide 2009 will give you a good starting point. The online guide incorporates the current economic conditions in valuing a business based on "2,168 transactions from January 1, 2007, to March 31, 2009, in 122 industries". It contains Median Valuation Multiples by Industry and a Calculate Your Company's Value worksheet.