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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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Employee Engagement and Motivation Best Practices

Small Business Case Studies for Entrepreneur University's 15 Ideas to Provide Long-Term Motivation shares 15 employee engagement and motivation best practices:

  1. Create a clear vision. Identify the organization's mission and goals, and make sure that everyone understands the rationale behind them and how they contribute toward achieving them.
  2. Clearly communicate departmental objectives, and solicit input from your employees on what they can do to help achieve them.
  3. Make an effort to compliment each of your direct reports on at least a weekly basis.
  4. Make employee development and retention a primary objective of each manager and leader and reward their success accordingly.
  5. Ask employees for advice in areas where they have expertise.
  6. Involve everyone at all levels in the goal-setting and planning processes, particularly if they are responsible for the results.
  7. Let people know what is expected of them, and do everything you can to make them successful.
  8. Develop a "servant leader" attitude, and be there for your people rather than having them there for you.
  9. Treat everyone with dignity and respect.
  10. Stand behind your employees and back their decisions.
  11. Show the courage to let your employees learn from their mistakes.
  12. Take time to listen carefully to other people's interests, opinions, concerns, and goals.
  13. Meet individually with your employees; help them clarify their personal goals and values; and assist them in identifying the skills they need to achieve their goals.
  14. Find ways to enrich the jobs of your employees by increasing their authority or span of control.
  15. Encourage employees to expand their comfort zone.