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.
An employerâs contribution to an ESOP is limited to 25% of the compensation paid or owed during the tax year to the planâs beneficiaries. In calculating the limit, the maximum compensation of an employee taken into account is $200,000.ontributions by the Employer. Employer corporation contributions to an ESOP are deductible in the year they are actually made to the plan. The contribution can consist of cash or the employer corporationâs stock. If a contribution is made in stock, the employer wonât recognize any gain or loss on its taxes.