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.

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.