After-tax basis

After-tax basis

The comparison basis used to analyze the net after-tax returns on a corporate taxable bond and a municipal tax-free bond.

After-Tax Basis

A comparison of net yield between taxable and tax-exempt bonds, especially corporate bonds and tax-free municipal bonds. A corporate bond yields less than its stated interest rate because of taxation, whereas a tax-exempt municipal bond does not. Thus, a municipal bond paying a lower interest rate will often net the bondholder more than a corporate bond with a slightly higher interest rate, depending upon one's tax bracket. See also: Municipals-over-bonds spread.
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The expense savings are expected to be fully attained on an after-tax basis during the first full year of operations following the merger.
Because the amended plan has no such class, participants' disability benefits will be either fully taxable or nontaxable, depending on whether contributions in the year of disability were made on a pre- or an after-tax basis.
The fourth quarter 2008 results included a negative charge-off of about 17 cents a share on an after-tax basis, associated with an apparent fraud with a client in Arkansas (see Inside Business article on Page 10).
18 per share on an after-tax basis (before consideration of the deferred tax valuation allowance), resulting from adjustments to land inventory and land held for sale, including the Company's investments in unconsolidated joint ventures, and the write-off of deposits and other related costs associated with land transactions the Company no longer plans to pursue.
The appeal of a Roth IRA is that, though contributions are made on an after-tax basis, withdrawals from the account can be made tax-free.
However, each eligible employee may also irrevocably elect to have the employer pay for this coverage on an after-tax basis (i.
Although Ezzon offers domestic partner health care benefits, Pat must pay the insurance premiums on an after-tax basis.
Several studies show that heavily traded portfolios, which accelerate the realization of capital gains, significantly underperform lower-turnover portfolios on an after-tax basis.
The opportunity to create a win/win situation for everyone (the shareholder, the CEO, the operating group and the tax department) is greater when results are measured on an after-tax basis.
01 per diluted share on an after-tax basis, related to facility consolidation costs.
A simple example of a tax-aware investment strategy is the determination of whether, on an after-tax basis, municipal bonds provide greater value than taxable bonds.
On an after-tax basis the loss is expected to fall within the range of approximately $3 to $5 million or $1.