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.
References in periodicals archive ?
Merger-related expenses on an after-tax basis of $188,000, or $0.
In the first, the government amends federal income-tax rates overall so that lower-paying, positive-spillover jobs seem more appealing on an after-tax basis.
The company said the net income in the second quarter of 2016 reflected a bargain purchase gain on the acquired B Plant and equity in losses for AMAK for an estimated combined impact on an after-tax basis.
Interest expense savings resulting from the redemption are expected to be approximately US$10 million per annum, on an after-tax basis.
Clients should note that making an after-tax contribution to a traditional 401(k) is different than contributing to a Roth 401(k), where contributions are limited to the pre-tax maximum that applies to traditional accounts even though they are made on an after-tax basis.
Comment: Total estimated value on an after-tax basis is some USD5bn.
class action wage and hour lawsuits of about $255 million on an after-tax basis.
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.
That is significantly less than the $16,411 the Roth 401(k) provides on an after-tax basis.
On an after-tax basis, Duke Energy anticipates total cash proceeds of approximately US$5475 million.
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.
However, each eligible employee may also irrevocably elect to have the employer pay for this coverage on an after-tax basis (i.