Securities

Treasury Securities

Treasury securities are debt instruments issued by the U.S. government to finance operations, considered the safest investments due to being backed by the full faith and credit of the U.S.

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Exam Tip

T-Bills = discount, no coupon. T-Notes/Bonds = semiannual coupon. All are state/local tax exempt.

What are Treasury Securities?

Treasury securities are debt obligations issued by the U.S. Department of the Treasury. They are considered virtually risk-free because they are backed by the full faith and credit of the U.S. government.

Types of Treasury Securities

TypeMaturityInterestMinimum
T-Bills4 weeks to 1 yearSold at discount$100
T-Notes2 to 10 yearsSemiannual$100
T-Bonds20 to 30 yearsSemiannual$100
TIPS5, 10, or 30 yearsInflation-adjusted$100
I-Bonds30 yearsInflation-adjusted$25

Treasury Bills (T-Bills)

  • Sold at a discount to face value
  • No coupon payments
  • Return = difference between purchase price and face value
  • Example: Buy $980, receive $1,000 at maturity = $20 return

Treasury Notes (T-Notes) and Bonds (T-Bonds)

  • Pay semiannual interest (coupon)
  • Quoted in 32nds (e.g., 98-16 = 98 16/32 = 98.50% of par)
  • Primary difference is maturity length

TIPS (Treasury Inflation-Protected Securities)

  • Principal adjusts with CPI (Consumer Price Index)
  • Fixed coupon rate, but applied to adjusted principal
  • Protects against inflation risk

Key Characteristics

FeatureDescription
Credit RiskVirtually none (U.S. government backing)
Interest Rate RiskYes, especially for longer maturities
TaxesFederal taxable, state/local exempt
LiquidityVery high

Where to Buy

  • TreasuryDirect.gov (primary market)
  • Secondary market through brokers
  • Mutual funds and ETFs

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