Diffusion Across a Cell Membrane. Diffusion is the movement of a substance across a membrane. Substances diffuse across cell membranes in a process known as passive transport. This means that the cell does not expend any energy in transporting substances across the cell membrane. Instead, substances move down their concentration gradient as a result of random thermal motion.
401k and profit sharing plans are both forms of retirement plans. They allow employees to make pre-tax contributions to an account where contributions and earnings are not taxed until distributed. Some 401k plans require an employer to make contributions to a plan.
ESOPs are not. The effect is to reduce the benefits. distributable to participants and beneficiaries of a. profit sharing plan in an amount equal to the unrelated. business income tax (UBIT) liability of the tax-exempt. trust forming a part of the profit sharing plan.