one stop esop blog

2015 ESOP and Pension Plan Limits

Posted by Aaron Juckett on Thu, Oct 23,2014

The IRS has announced the 2015 pension plan limits, including the following:

Read More

Topics: rules and regulations, Employee Stock Ownership Plan (ESOP)

2013 End of Year ESOP Legal Considerations

Posted by Aaron Juckett on Tue, Dec 17,2013

The end of the year is approaching.  Here is a list of items to make sure you have addressed before the end of the year.

Read More

Topics: rules and regulations, Employee Stock Ownership Plan (ESOP), Plan Document

Cycle C2 ESOP Determination Letters

Posted by Aaron Juckett on Mon, Dec 16,2013

The Cycle C2 submission deadline for an ESOP Determination Letter is January 31, 2014.  Here is a quick review of the process.

Read More

Topics: rules and regulations, Employee Stock Ownership Plan (ESOP), Plan Document, ESOP Planning

Summary of ERISA Benefit Legislation

Posted by Aaron Juckett on Sun, Dec 15,2013

Congress has passed over 100 major pieces of employee benefit legislation since ERISA.  Chronological Summary of Major Post-ERISA Benefit Legislation provides a summary of the major employee benefits legislation:

Read More

Topics: rules and regulations, Plan Document

2014 ESOP and Pension Plan Limits

Posted by Aaron Juckett on Thu, Oct 31,2013

The IRS has announced the 2014 pension plan limits, including the following:

Read More

Topics: rules and regulations, Employee Stock Ownership Plan (ESOP)

FASB Exposure Draft Indefinitely Defers Certain ESOP Disclosures

Posted by Aaron Juckett on Mon, May 06,2013

Read More

Topics: rules and regulations, Employee Stock Ownership Plan (ESOP)

Update on FASB ESOP Disclosure Requirements Effective in 2012

Posted by Aaron Juckett on Tue, Apr 16,2013

Read More

Topics: legislation, rules and regulations, Employee Stock Ownership Plan (ESOP)

Review of ESOP Built-In Gains (BIG) Tax Rules from 2009 - 2013

Posted by Aaron Juckett on Mon, Mar 04,2013

Uncertainty for ESOP companies contemplating Converting from C Corporation to S Corporation continues.  One of the factors in considering a change is that assets sold within a period after the conversion from a C Corporation to an S Corporation may be subject to the IRC Section 1374 – Built-In Gains (BIG) Tax.  The holding period or “recognition period” depends on the year of the disposal of assets.

Read More

Topics: rules and regulations, Employee Stock Ownership Plan (ESOP)

2013 ESOP and Pension Plan Limits

Posted by Aaron Juckett on Thu, Oct 18,2012

The IRS has announced the 2013 pension plan limits, including the following:

Read More

Topics: rules and regulations, Employee Stock Ownership Plan (ESOP)

ESOPs with Discontinued Contributions

Posted by Kevin Rusch on Thu, Sep 13,2012

You may have an ESOP or work with a company where the employer has suspended contributions to the plan.  While an employer is not required to contribute to a plan each year, contributions must be recurring and substantial.  To the extent the ESOP has “complete discontinuance” of contributions, the plan is treated as terminated for vesting purposes and affected employees must become 100% vested, as stated in IRC Section 411(d)(3).

Read More

Topics: rules and regulations, ESOP Administration

Subscribe by Email

We're Here to Help

describe the image

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 

2015 IRS Pension Plan Limits

401(k) Deferral Limit - $18,000

Annual Additions Limit - $53,000

Maximum Compensation Limit - $265,000

Catch-Up Contribution Limit - $6,000

Highly Compensated Employee - $120,000

ESOP 5-Year Distribution Threshold - $1,070,000

ESOP Additional Year Threshold - $210,000

2015 Pension Plan Limits

2014 Pension Plan Limits

1989 - 2013 Plan Limits