[rsj_hn]

Blaming "worldviews" is fun and all, but the IRS will charge you if you retain too much cash.

https://www.law.cornell.edu/uscode/text/26/532

The tax code is set up with the assumption that corporations are pass-throughs -- they either re-invest funds or pay them out. Funds paid out are taxed as capital income by the recipient (often called "double taxation"). Corporations that sock away cash for a rainy day are viewed as evading this double taxation and are penalized rather harshly. This is another reason (but not the primary reason) why if you want to keep cash for a rainy day you need to have it overseas somewhere where the IRS can't penalize you for holding it.

[pas]

Earmarking money for "rainy day" is accepted by the IRS as "Specific, definite, and feasible plans for the use of the earnings accumulation" as far as I know.

Or course if that pile gets too big this won't fly.