Web www.software-risk.co.uk

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.

Copyright © 2005, Campbell R. Harvey. All Worldwide Rights Reserved. Do not reproduce without explicit permission.

Related Articles
IRA/Keogh accounts
Excess returns
Excess reserves
Excess profits tax
Excess margin
Excess kurtosis
Excess reserves
Excess contribution

Similar Areas

Finance Items

Selected Books

Keywords

Excess accumulation

excess

accumulation

IRA

IRA holder

IRS penalty tax