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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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Current State of Employee Ownership

View of Employee Ownership from the Hill covers some reasons to be excited about employee ownership, including the Employee Ownership Fellowship Program, the Employee Ownership Award and First Professorship in Employee Ownership, and the Curriculum Library on Employee Ownership (CLEO). It notes that there have not been any negative ESOP proposals in the Obama budget and no recent indications of negative legislation. However, it also discusses the work that still needs to be done to get Washington to include employee ownership in the public policy conversation:

It just goes to show that we still have far to go. Yes, there are many great projects focusing on employee ownership in the works and we are proud of what we have accomplished so far, but making in roads with members of Congress, their staffs, and thought leaders of national media, academia, and think tanks is still a challenge this community needs to focus on.