Article: GUEST WORDS: Build America Bonds: An American Success Story.(Commentary)

Byline: Michael Decker

The biggest success story for the municipal bond market to come out of the American Recovery and Reinvestment Act passed earlier this year is Build America Bonds.

Since the first transaction in April, issuers nationwide have sold more than $47 billion of BABs at net yields significantly below what they could achieve in the traditional tax-exempt market. While the product is not without flaws and should not be thought of as a replacement for tax-exempt issuance authority, BABs have proven themselves as a useful tool for states and localities.

Many municipal market observers, including myself, were skeptical about BABs when ...

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