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Five years ago, Northwest Water (NWW) issued $40,000,000 face value of 30-year b

ID: 2640876 • Letter: F

Question

Five years ago, Northwest Water (NWW) issued $40,000,000 face value of 30-year bonds carrying a 8% (annual payment) coupon. NWW is now considering refunding these bonds. It has been amortizing $4 million of flotation costs on these bonds over their 30-year life. The company could sell a new issue of 25-year bonds at an annual interest rate of 6% in today's market. A call premium of 5% would be required to retire the old bonds, and flotation costs on the new issue would amount to $3 million. NWW's marginal tax rate is 40%. The new bonds would be issued when the old bonds are called.

a. What is the required after-tax refunding investment outlay, i.e., the cash outlay at the time of refunding?

b. What will the after-tax annual interest savings for NWW be if the refunding takes place?

Explanation / Answer

a. Required Investment Outlay:

b. After tax Annual Interest Saving:

Amount($) Cost to call Bonds 40,000,000 + Premium on Refunding(5%) 2,000,000 - Tax deduction on Premium(40%) 800,000 After Tax refunding Investment Outlay 41,200,000