Products & Their RisksQuestion 100 of 398

For which investor is a tax-exempt municipal bond generally MOST suitable?

a.A low-income investor in a tax-deferred IRA
b.A high-income investor in a high federal tax bracket holding the bond in a taxable account
c.A tax-exempt pension fund
d.A young investor seeking maximum growth

Explanation

Municipal bonds are most beneficial to investors in high tax brackets who hold them in taxable accounts, because the federal tax exemption raises their after-tax yield relative to taxable bonds. Placing munis in a tax-deferred account (like an IRA) or a tax-exempt entity wastes the tax benefit, and growth-seekers are better served by equities.

Law Reference: MSRB Rules

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