hard · Certified Financial Planner Investment Planning

The Cho family is evaluating two bond options for their taxable brokerage account. They are in the 37% marginal tax bracket and their MAGI of 950,000 exceeds the Section 1411 threshold. A high-quality municipal bond is yielding 4.15%, while a taxable corporate bond of similar risk and duration is yielding 6.80%.

Using the Taxable Equivalent Yield (TEY) formula and accounting for the NIIT, which bond is more advantageous?

  1. The corporate bond, because its after-tax yield is approximately 4.28%.
  2. The corporate bond, because its after-tax yield is approximately 5.18%.
  3. The municipal bond, because its taxable equivalent yield is approximately 7.01%.
  4. The municipal bond, because its taxable equivalent yield is approximately 6.59%.

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