excess accumulation

excess accumulation
The amount of a required minimum distribution that an IRA holder fails to remove from an IRA in a timely manner. Excess accumulations are subject to a 50% IRS penalty tax. Bloomberg Financial Dictionary

Financial and business terms. 2012.

Игры ⚽ Нужно решить контрольную?

Look at other dictionaries:

  • Excess Accumulation Penalty — The penalty a retirement account owner or the beneficiary of a retirement account must pay when he or she fails to distribute a minimum amount due for a year from the retirement account. The failure to distribute this amount will result in the… …   Investment dictionary

  • Accumulation of degrees — Degree De*gree , n. [F. degr[ e], OF. degret, fr. LL. degradare. See {Degrade}.] 1. A step, stair, or staircase. [Obs.] [1913 Webster] By ladders, or else by degree. Rom. of R. [1913 Webster] 2. One of a series of progressive steps upward or… …   The Collaborative International Dictionary of English

  • Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… …   Wikipedia

  • Rights of Accumulation - ROA — A right that allows a shareholder to receive reduced sales charges when the amount of mutual funds purchased, plus the amount already held, equals an ROA breakpoint. In addition, there is no time limit on how long the mutual fund needs to be held …   Investment dictionary

  • apparent mineralocorticoid excess — (AME) a rare autosomal recessive enzyme deficiency syndrome caused by mutation in the HSD11B2 gene (locus: 16q22), which encodes 11β hydroxysteroid dehydrogenase type 2; it is characterized by accumulation of cortisol in the kidney in spite… …   Medical dictionary

  • childhood disease and disorder — Introduction       any illness, impairment, or abnormal condition that affects primarily infants and children i.e., those in the age span that begins with the fetus and extends through adolescence.       Childhood is a period typified by change,… …   Universalium

  • Soil salinity — is the salt content in the soil. [ [http://europeandcis.undp.org/WaterWiki/index.php/Soil salinity from Soil salinity in WaterWiki, the on line Knowledge and Collaboration Tool of the Community of Practice (CoP) on Water and UNDP related… …   Wikipedia

  • Edema — The swelling of soft tissues as a result of excess water accumulation. Edema is often more prominent in the lower legs and feet toward the end of the day as a result of pooling of fluid from the upright position maintained during the day. Upon… …   Medical dictionary

  • Calorie restriction — Calorie restriction, or caloric restriction (CR), aims to improve health and slow the aging process by limiting dietary energy intake. Calorie restriction is a common measure, found in several dietary regimens, including the Okinawa diet [The… …   Wikipedia

  • jaundice — /jawn dis, jahn /, n., v., jaundiced, jaundicing. n. 1. Also called icterus. Pathol. yellow discoloration of the skin, whites of the eyes, etc., due to an increase of bile pigments in the blood, often symptomatic of certain diseases, as hepatitis …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”