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 advantage of the ESOP is that employees are able to acquire this stock without paying a current income tax on the stock. Again, this results from the fact that the contribution is made entirely by the Company and is not taxed to employees personally as it is allocated.