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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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Protecting Intellectual Property

Managing Intellectual Property provides a checklist of finance, legal, IT, and HR tasks to consider for protecting intellectual property:

  • FINANCE TASKS
    • Inventory all intellectual property
    • Prioritize an action plan for correcting deficiencies and reducing risk
    • Consider insurance strategies

  • LEGAL TASKS
    • Have basic agreements in place and ensure they're used

  • IT TASKS
    • Have a secure IT network and computer systems
    • Have robust data retention policies and procedures

  • HR TASKS
    • Ensure employee handbook and personnel policies provide guidelines for protecting IP
    • Establish physical procedures
    • Establish systems and additional safeguards
    • Ensure the training and education of all employees on all aspects of IP and protection thereof