Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Accumulated Earnings Tax

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:

Course
Page Number
42 - Accumulated Earnings and Deferred Compensation
3
Previous

Accumulated Earnings

Next

Accumulated Funding Deficiency

POPULAR BLOGS

POPULAR BLOGS

Discover what ERI can do for you

See how our compensation management solutions can ensure your salary planning strategy is a success.

Schedule a personalized demo

WHITE PAPERS

Top Performing White Papers

National Compensation Forecast April 2026

Read More

Compensation Strategies for Remote Work and Organizational Culture – Fall 2025

Read More

Planning Global Compensation Budgets for 2026 - January 2026

Read More
View All White Papers