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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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Managing an Employee Culture

We previously discussed ownership culture, employee participation programs, and employee communications committees in ESOP Communications Committee, Ownership Culture. The latest Employee Ownership Blog post, Do You Manage Your Culture?, asks whether an ownership culture should be managed:

"You'll probably find many different answers to this question. Many will tell you that yes, like all aspects of the business, the ownership culture will need to be managed to make sure it stays on track, while others will say that it comes about naturally and will be ever changing thus trying to manage it in a traditional sense is not possible. Obviously, it's the nature of the company and its employee owners that make the culture and if there is not a "buy in" by either, than attempts at trying to create a culture will not happen."