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.
ESOP Rules. An ESOP is a kind of employee benefit plan, similar in some ways to a profit-sharing plan. In an ESOP, a company sets up a trust fund, into which it contributes new shares of its own stock or cash to buy existing shares.