Akademik

ac·cu·mu·la·tion n: increase or growth by addition esp. when continuous or repeated; specif: an increase in the amount of a fund or property by the continuous addition to it of the income or interest it generates

to treat a stock dividend as principal when local law classifies it as income may be deemed an accumulation — W. M. McGovern, Jr. et al. see also accumulation trust at trust

◇ Because they prevent the enjoyment and benefit of wealth, accumulations are deemed contrary to public policy. A provision in a will for an accumulation will be invalidated if found to be unreasonable by the court.