"Excess accumulation" means gathering or collecting too much of something, usually to the point where it becomes more than what is necessary or desired. Full definition
Fatty liver disease results from excess accumulation of fat in the liver (hepatic steatosis), leading to inflammation and damage to the liver. (sciencedaily.com)
Because IRAs were created to provide income during retirement — not to be a tax shelter — IRA owners failing to take their RMDs are subject to a 50 percent excess accumulation penalty tax on the assets that should have been distributed but were not. (firstib.com)
While I don't think that Congress will be able to get away with directly taxing qualified Roth withdrawals, I've more and more thought that we're going to end up seeing stuff like qualified Roth withdrawals being included in the taxability - of - SS - benefits calculation or becoming an AMT preference item or maybe even the repealed - in - 1997 excess accumulation tax on IRAs returning and applying to Roth IRA distributions in excess of some amount. (money.stackexchange.com)