Diffusion Across a Cell Membrane. Diffusion is the movement of a substance across a membrane. Substances diffuse across cell membranes in a process known as passive transport. This means that the cell does not expend any energy in transporting substances across the cell membrane. Instead, substances move down their concentration gradient as a result of random thermal motion.
401k and profit sharing plans are both forms of retirement plans. They allow employees to make pre-tax contributions to an account where contributions and earnings are not taxed until distributed. Some 401k plans require an employer to make contributions to a plan.
The determination of whether the plan under which any contributions are made is a profit-sharing plan shall be made without regard to current or accumulated profits of the employer and without regard to whether the employer is a tax-exempt organization.