It was retained by mining and other companies as dividends and unearned royalties.

ECONOMIST: Poor Africa

Earned income for athletes includes wages and net endorsement income, while unearned income includes interest, dividends, capital gains and royalties.

FORBES: Tax Uncertainty And Fiscal Cliff Affecting Athletes' Decisions

They will pay an additional 0.9% in Medicare tax, and a proposed (additional) 3.8% tax on unearned income (including interest, dividends and capital gains).

FORBES: Breaking Down Healthcare Reform