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1. You are considering investing in a bond. Two opportunities present themselves

ID: 1172988 • Letter: 1

Question

1.       You are considering investing in a bond.  Two opportunities present themselves: municipal (tax-exempt) and corporate (taxable). Assume you pay 40% tax on any earnings and your MARR is 8%.

Municipal            Corporate

                                                               i.       Face Value                         $5000                    $5000

                                                             ii.       Market Price                      $3770                    $2010

                                                            iii.       Annual Interest                    6%                          10%

                                                           iv.       Maturity                              10 years               10 years


What is the better choice?

You are considering investing in a bond. Two opportunities present themselves: municipal (tax-exempt) and corporate (taxable). Assume you pay 40% tax on any earnings and your MARR is 8%. What is the better choice?

Explanation / Answer

Taking into consideration the tax rates.

Annual Earning After tax in both the bonds are Rs.300

but going from the Capital Gain point of View

In case of Municipal Bond- Redemption Value will be 5000 post tax

whereas in case of Corporate bond- Redemption Value will be (5000-{5000-2010)*0.4 i.e. Rs.3804.

Now lets compare the bonds according to the Rate of Return hidden in the Bonds due to the Capital Gain

Municipal Bond's IRR is approximately equal to 10% while Corporate Bond's IRR is approximately equal to 18%.(IRR is computed by making Inflow=Outflow at a particular rate of return).

So Corporate Bond is better than Municipal Bond.