The 5 year TIPS hit  a record low of -.54% on July 12 and 13 (http://www.treasury.gov/resource-center/data-chart-center/interest-rates/Pages/TextView.aspx?data=realyield).

For individuals investing in fixed income in taxable accounts here is what I’m looking at when I face a decision to purchase a high quality bond  right now.  Let’s assume inflation is estimated by the breakeven inflation rate  which in the last few days has been running right around 2.0%.

If I  invest in a 5yr TIPs, and I’m paying AMT my after tax return  will be roughly (2% – 0.54%) * (1-.28) =1.05% or a -0.95% after tax return  real return. Note that I  neglect state income tax which is not levied on Federal bonds.

Another high quality alternative is a triple tax exempt  AAA rated muni bond.  These are available at roughly 1.3% yield to maturity  resulting in a -0.7% after tax return real return.  Better, but still dismal for  fixed income investors.

While I’m watching these yield curves hit bottom  I wasn’t surprised to see the Treasury is auctioning new TIPS this week.  My  only surprise was they are offering 10 year TIPSs that have a positive real  return.  As a tax payer I was hoping they would sell 5 yr TIPS at the absolute  best historic price ever.

Is the 25 basis point advantage of the muni enough to overcome the risk that inflation is greater than 2.0%  ?  To help answer this I computed that if inflation was 2.35% over the five year period the return on the muni and the TIPS would be equivalent.   Would I pay 25 bp to insure against inflation exceeding 2.35% …. probably a bargin.