(See "qualified domestic relations order.") I-Q R-Z earnings 1. Gain or loss from investments, either from gain (loss) of principal or through accumulation of income from interest and/or dividends. 2. With respect to stocks, the net profit, after taxes from a company's business. (See "earnings per share".) 3. In reference to participant earnings, earnings are generally equal to participant compensation and more specifically are defined in Section 2.09 of the ICMA Retirement Corporation Governmental Money Purchase Plan and Trust Basic Document and Section VII of the Governmental Adoption Agreement (Adoption Agreement).