Accumulated Earnings Tax

DLC Home|Webinars|Continuing Education|HR Resources|College Instructors|Training History|Order History

202194

Term: Accumulated Earnings Tax

Definition:A tax levied by the federal government on companies with retained earnings that are in excess of what is considered reasonable and ordinary. The tax encourages companies to issue dividends, rather than retain their earnings.

To find keyword content within a course, select the course link below.

CoursePage Number
42 - Accumulated Earnings and Deferred Compensation 3
FAQs Policies
World at Work
CPE Sponsors - Registry
CPE Sponsors - QAS
CAC
CCC

The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®