I've got about $450,000 sitting in a business Tangerine account right now as our "bad times are here, need to make payroll" money.  Its less than 2 months of operating expenses. The minimal interest is a joke, its seriously our emergency fund.  I guess that dead money should be paid out as salary and taxed away and when the bad times come we will just borrow from the bank (which we have NEVER done) or go under.