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Greenlight Company Presentation

iPrefs Should Yield About 4% o Fed policy of zero interest rates creates enormous demand for safe income o There are no other large preferred issuers of equal quality o Microsoft and IBM long-dated debt yields less than 4% o iPref dividends are taxed at a lower rate than interest income o Size will matter - but not that much... o iPrefs will be a very high quality instrument Greenlight Capital, Inc. 35 As a result of the Fed's Zero Interest Rate Policy, there is a widespread need for safe income. There are very few high-quality corporate issuers that offer sizable amounts of safe, income-paying instruments, and there are none that approach Apple's quality. It is a little hard to find good comparisons to demonstrate how the iPrefs will trade. Most preferred stocks are issued by highly leveraged financial institutions. As for technology borrowers, Microsoft 30-year AAA rated paper yields 3.9%. IBM 30-year AA- rated paper yields the same as Microsoft. We think Apple should at least be comparable to those. On a pre-tax basis, Apple's 4% preferred would offer a 80 basis point credit spread to 30-year U.S. bonds and a small spread to very high quality corporate bonds. The iPref dividends will be taxed at the lower dividend rate. Taxable investors, on an after-tax basis, would earn 1.3% more than government bonds and about 0.9% more than high quality corporate bonds. When Apple initially distributes the iPrefs, they might trade a bit cheaply at first, as this will be a large issue and many common shareholders that aren't interested in safe income will look to sell. But over time, the size might turn into a benefit because the iPrefs should be highly liquid and could even garner a liquidity premium and serve as a benchmark. Obviously, if Apple issued a very, very large amount, the market would demand a higher yield. However, nothing we are suggesting today would approach that level. We expect the market to accept the iPrefs as a premium quality instrument. 35
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