7. Grant anticipation notes, revenue anticipation notes, and tax-exempt commercial paper
are examples of short-term municipal securities.
[E]
8. For a tax-exempt municipal security, the higher the marginal tax rate, the less valuable
the tax-exemption feature will be.
[M]
9. The difference in yield between tax-exempt securities and Treasury securities is typically
measured not in percentage terms, but in basis points.
[M]
10. A tax risk associated with municipal bonds is that a tax-exempt issue may be eventually
declared by the IRS to be taxable.
ESSAY QUESTIONS
1. Describe the risks specific to investments in municipal securities.
Key Issues:
2. Explain the yield relationship between municipal securities and taxable bonds.
Key Issues:
3. Discuss why a municipality would want to issue a taxable municipal bond, thereby
paying a higher yield than if it issued a tax-exempt municipal bond.
Key Issues: