Types and Features of Municipal Securities
Types and Features of Municipal Securities
Regulation of the Municipal Securities Market
The Secondary Market
100
has revenue sources that include corporate and individual income taxes, sales taxes, and property taxes
What is an unlimited tax general obligation debt?
100
securities backed by the issuer’s revenue, further backed by insurance policies written by commercial insurance companies.
What is an insured bond?
100
Represented a significant expansion of federal securities in 2002
What is the Sarbanes- Oxley Act?
100
are supported by the larger brokerage firms and banks
What is a market for the bonds of larger issuers?
200
this debt includes general obligation debt, appropriation-backed obligations, and debt obligations supported by public credit enhancement programs
What is tax-backed debt?
200
State and local government can issue bonds where the debt is going to be paid from sales taxes, fees, etc.
What are asset-backed bonds?
200
Requires municipal issues to comply with the registration requirement of the 1933 act.
What is the Securities Act Amendment?
200
type of municipal bond distinguished by its guarantee of repayment solely from revenues generated by a specified revenue-generating entity
What is a revenue bond?
300
category of investors dominating the municipal securities market
What are property and insurance companies?
300
These bonds have been considered second in safety to U.S treasury securities
What are municipal bonds?
300
generating innovative financing techniques to secure new bond issues
What is related credit risk of a municipal security?
300
A special type of bond that provides tax exempt income.
What is tax-exempt bond?
400
issued when short-term notes sold to cover seasonal imbalances between outlays for expenditures and tax inflows
What are municipal securities?
400
Tax exempt municipal securities buyers are exposed to
What are tax risks?
400
This type of security marginal tax rate declines as the price increases
What is the municipal risk?
500
issued by the state and local governments and by entities that they establish
What are municipal securities?
500
municipal securities are exempted from periodic reporting
What is the Securities Exchange Act?
500
are maintained by regional brokerage firms, local banks, etc.
What is a market for the debt of smaller issuers?
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Municipal Securities Markets CH16
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