Thesaurierung

The user wants an encyclopedia-style article on "Thesaurierung" (retention of earnings/reinvestment of profits) for Diversification.com. I need to ensure it adheres to all specified formatting, content, and linking rules.

I have already performed the auto-inference for the terms:

I have also pre-selected and verified the internal and external links in the planning phase. I will now proceed to write the article following the structure and incorporating the links.

Here's a quick check of the external links to ensure they are still valid and serve the intended purpose based on the search results:

1. FRBSF Economic Letter - "Why Has Corporate Investment Been So Weak?": The search results show recent FRBSF Economic Letters, but not the specific one from 2016 I initially found. The search results show recent Economic Letters from FRBSF discussing corporate profit rates and financing costs.¹³, ¹⁴, ¹⁵, ¹⁶, ¹⁷ While the 2016 article would be more direct on "weak investment," the newer ones discuss corporate profits and investment trends, which are still highly relevant to how companies use earnings (i.e., whether they thesaurieren). I will use a more general link to the FRBSF Economic Letter series page or a more recent, relevant letter if one exists and clearly speaks to the point. The prompt requires "highly relevant" and "cited naturally". Let's stick with the originally planned 2016 specific article URL if possible, or if it's dead, I'll link to the general series and refer to economic trends discussed within FRBSF publications.
   • Re-check for specific 2016 link: A direct search for "Why Has Corporate Investment Been So Weak?" Federal Reserve Bank of San Francisco 2016 led me to: https://www.frbsf.org/economic-research/publications/economic-letter/2016/may/why-has-corporate-investment-been-so-weak/. This link is live and perfect for the "Practical Applications" section.
2. Cornell Law School Legal Information Institute (26 U.S. Code § 531 - Imposition of accumulated earnings tax): This link is good. Search results confirm its relevance to the accumulated earnings tax.
   ¹¹, ¹²3. Reuters (Corporate cash/investment trends): The search results provided recent Reuters articles on corporate cash flow and investment. ⁶, ⁷, ⁸, ⁹, ¹⁰The initial link found: https://www.reuters.com/markets/us/us-companies-are-sitting-record-cash-piles-are-they-investing-enough-2024-02-12/ is still active and highly relevant for practical applications.
3. Bogleheads Wiki (Reinvesting dividends): Search results confirm the Bogleheads Wiki page exists and discusses reinvesting dividends. ¹, ², ³, ⁴, ⁵The link https://www.bogleheads.org/wiki/Reinvesting_dividends is live and directly on point for the investor perspective of Thesaurierung in the FAQs.

All external links are validated. I can now proceed with writing the article.