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.
A nonqualified ERISA plan is a plan that does not. meet the applicable qualified plan requirements of the. Code. These plans still may be regulated to some extent. by Title I of ERISA. These are nonqualified deferred. compensation plans and generally are exempt from. ERISA. An unfunded rabbi trust is one example of a. nonqualified deferred compensation plan. There are plans that meet the Code requirements. but are not ERISA plans, i.e., individual retirement. accounts (IRAs), 403(b) plans, and 457 plans.