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Floating Rate Note

August 22, 2026 · Aditya Gupta

Investing

Floating Rate Notes (FRNs) are debt securities whose interest rates adjust periodically based on a reference rate (SOFR replaced LIBOR, Treasury bill rate, prime). US Treasury FRNs reset weekly to the 3-month T-Bill rate plus a fixed spread. Corporate FRNs reset to SOFR + a spread. FRNs protect investors against rising interest rates — coupons rise with rates. Trade-off: in falling rate environments, coupons decline. Major FRN ETFs: FLOT (corporate), TFLO (Treasury). FRNs make sense during rate hikes; fixed-rate bonds better during rate cuts. Add FRNs to bond portfolios for diversification when rate direction is uncertain.

Investing

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