1 In a randomized controlled trial, participants are assigned to treatment conditions at random (i.e., they have an equal probability of being assigned to any group).  Procedures are controlled to ensure that all participants in all study groups are treated the same except for the factor that is unique to their group.
Employee Stock Ownership Plans (ESOPs) An Employee Stock Ownership Plan, or ESOP, is a qualified retirement program in which employees receive shares of the business rather than stock. ESOPs are said to be qualified because they qualify for federal income tax deferral until the stock is turned into cash at retirement.
The special deduction limit is 25% of aggregate participant compensation sharing in the ESOP contribution. In addition, there is no deduction limit for contributions used to make interest payments on the ESOP Loan, as long as the contributions do not exceed the section 415 limitations as cited in IRC Â§404(j). The additional ESOP deduction is not applicable to leveraged ESOPs sponsored by an S Corporation.