FA Magazine November 2024 | Page 47

Morningstar further praises the fund for the expense ratio on its institutional share class , which at 30 basis points puts it within the least expensive fee quintile among its peers .
Not Always Not Taxable
Municipal bonds are debt instruments issued by governments or other public entities that fall primarily into two main categories : revenue bonds and general obligation ( G . O .) bonds , which together make up the vast bulk of the U . S . muni market , valued at $ 4.1 trillion as of this year ’ s second quarter , according to the Securities Industry and Financial Markets Association . ( In comparison , the U . S . corporate bond market was at $ 11 trillion , and the U . S . Treasury market was $ 27 trillion .)
Revenue bonds , which make up about two-thirds of the muni market , are backed by revenue streams generated by airports , toll roads , utilities or other projects . G . O . bonds , which are issued by government entities , aren ’ t secured by any asset ; instead , they pay bondholders with tax money . Revenue bonds typically offer higher coupons than G . O . bonds .
There are various nuances to the market that can impact a muni bond ’ s income potential , including the fact that some munis are taxable . But those often offer greater yield to compensate .
The coupons offered by muni bonds are typically lower than those offered by corporate bonds , which are taxable at the federal , state and local levels . Muni bond coupons are somewhat comparable to U . S . Treasurys , which are subject to federal taxes but exempt from state and local income taxes . Most muni bonds are exempt from federal income taxes , which raises their tax-equivalent yield . And they can be exempt from state income
Portfolio Statistics
Number Of Holdings 1,151 Effective Duration
3.95 years Turnover Ratio 46.36 % Net Expense Ratio 0.30 %
Portfolio stats as of 6 / 30 / 24 . Performance and expense ratio figures are for the institutional class shares . Sources : Baird Asset Management and Morningstar taxes as well if the bondholder resides in the state that issued them , further boosting their yield profile .
The pros and cons of munis versus corporates and Treasurys can depend on an individual ’ s tax rate and other financial considerations .
Why Munis , Why Now ?
The party appears to be winding down for T-bills , CDs and money market funds , which have been dishing out 5 % yields thanks to the Federal Reserve ’ s interest rate hikes in 2022 and 2023 . Now that the Fed has started cutting rates , which will reduce the payout from those vehicles , many investors are looking elsewhere for more sustainable yields . McAllister and Fitterer posit that municipal bonds currently make sense because investors can lock in respectable ,
tax-adjusted income that is better than what they got for a long period before 2022 . As of the end of the third quarter the fund ’ s distribution yield was roughly 3.5 %.
“ Investors might look at a 3 % yield and say , ‘ That ’ s OK , but it ’ s not very sexy ,’” McAllister says . “ But if you properly tax adjust it , particularly if you ’ re in a higher income tax rate , it really starts to make a big difference .”
Adds Fitterer : “ As the rates have gone up , the value of the tax exemption has gone up to an even greater extent .” Meanwhile , falling interest rates should translate into higher prices for existing bonds , which will provide capital appreciation and higher total return opportunities for bondholders .
Another plus , the Baird managers say , is the financial health of the municipal securities market . “ We ’ re in a period where municipal credits have been
McAllister and Fitterer posit that municipal bonds currently make sense because investors can lock in respectable , tax-adjusted income that is better than what they got for a long period before 2022 .
about the best they ’ ve ever been from a strength perspective ,” McAllister says . He attributes that to the significant amount of federal aid that state and local governments , as well as various public entities , received as a result of Covid .
“ While those funds have largely been spent , we also have had a strong post-recovery backdrop where tax revenues have been rising ,” he adds . “ So you have municipalities today with near-record reserve levels and rainy day funds .”
In its August municipal fixed-income market commentary report , Baird cited research from BofA Global Research that said the municipal market was enjoying the longest stretch without a bankruptcy filing ( more than 15 months ) since at least July 1987 .
The final point to consider pertains to future tax rates . While it ’ s always a crapshoot to know what taxes will be in the future , the country ’ s ballooning deficit should be a sign that they ’ ll likely go up rather than down . “ It ’ s hard to imagine rates going lower from here ,” McAllister says . “ And it ’ s possible that the corporate and top marginal rates could go up , and if that happens then the value of the tax exemption [ on muni bonds ] becomes even more valuable .”
Investment Universe
Municipal bond opportunities come in oodles of structures and sizes from across the U . S ., which is reflected by the variety of holdings found in the Baird Strategic Municipal Bond Fund ’ s portfolio . They run the gamut from the Chicago Board of Education and the airport in Rapid City , S . D ., to the Utah Housing Corp . and City of Gulfport , Miss .
When doing its due diligence , the Baird
NOVEMBER 2024 | FINANCIAL ADVISOR MAGAZINE | 43