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Charting ESOP Trends

  
  
  

The series of ESOP articles in the Wall Street Journal includes three charts illustrating the trends in employee stock ownership:

  • Size of Employee-Owned Companies"Most companies with employee stock-ownership plans are small businesses."
  • Growth in Employee Ownership"The number of companies with employee stock-ownership plans has grown steadily in recent years."
  • Understanding Their Ownership Stake"The prevalence of company-stock educational programs at employee-owned firms."

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2012 IRS Pension Plan Limits

401(k) Deferral Limit - $17,000

Annual Additions Limit - $50,000

Maximum Compensation Limit - $250,000

Catch-Up Contribution Limit - $5,500

Highly Compensated Employee - $115,000

ESOP 5-Year Distribution Threshold - $1,015,000

ESOP Additional Year Threshold - $200,000

2012 Pension Plan Limits

1989 - 2012 Plan Limits