🏛️ Tokenized Treasuries

US Treasury bills — the "risk-free" rate — are the foundation of RWA in DeFi. By wrapping T-bills into ERC-20 tokens, protocols like Ondo (USDY), Mountain (USDM), and Backed (bIB01) give on-chain treasuries access to ~5% yields without leaving DeFi. Over $6B in tokenized treasuries exist on-chain as of early 2025.

📐 Tokenization Structure: Asset → SPV → Token

This canvas shows the legal and technical structure. Click protocol tabs to compare architectures.

💵 Yield Calculator

Compare net yields across protocols after fees. Adjust the T-bill rate to simulate different rate environments.

USDY (Ondo)
$4,850/yr
USDM (Mountain)
$4,950/yr
bIB01 (Backed)
$5,000/yr
Direct T-Bill
$5,250/yr

🔍 Protocol Comparison

Ondo — USDY
  • Type: Rebasing yield-bearing stablecoin
  • Underlying: Short-term US Treasuries + bank deposits
  • KYC: Required for minting/redeeming; secondary market permissionless
  • Chains: Ethereum, Solana, Mantle, Sui
  • Fee: ~0.35% management fee
  • Custodian: Ankura Trust, Morgan Stanley
  • Min Investment: $500 for mint
Mountain — USDM
  • Type: Rebasing — balance grows daily
  • Underlying: Short-duration US Treasuries
  • KYC: Required for mint/redeem
  • Chains: Ethereum, Base, Arbitrum, Optimism
  • Fee: ~0.30% management fee
  • Custodian: Multiple regulated custodians
  • Min Investment: $100K for direct mint
Backed — bIB01
  • Type: Price-tracking token (NAV accrual)
  • Underlying: iShares $ Treasury Bond 0-1yr UCITS ETF
  • KYC: Required for primary market only
  • Chains: Ethereum, Gnosis
  • Fee: ~0.20% + ETF fee (~0.07%)
  • Custodian: Sievert Larsen & Partners
  • Min Investment: ~$100K for mint

🔄 Rebase vs NAV Accrual

Two approaches to distributing yield. Use the slider to see how balances evolve over time.

Rebasing (USDY, USDM)

Your token balance increases daily. 1000 USDM becomes 1050 USDM after a year at 5%. Price stays ~$1. Tax event on each rebase in some jurisdictions. Simpler UX — "my balance grows."

NAV Accrual (bIB01)

Token count stays the same; price increases. 10 bIB01 at $100 becomes 10 bIB01 at $105 after a year. Potentially more tax-efficient (unrealized gain until sale). Better for DeFi composability — no rebase accounting needed.

⚠️ What Can Go Wrong

Custodian Failure

If the custodian is compromised or goes bankrupt, there may be delays or losses accessing the underlying T-bills. SPV bankruptcy remoteness helps, but isn't tested under stress.

Rate Environment Shift

If Fed cuts rates to 0%, tokenized treasury yields vanish. The tokens still work, but the yield advantage over stablecoins disappears. Duration risk is minimal (0-1yr bonds) but not zero.

Regulatory Crackdown

The SEC may classify yield-bearing tokens as securities. Ondo is already restricted to non-US persons or accredited US investors. Regulatory clarity is still evolving.

Redemption Delays

Minting and redeeming often takes 1-3 business days (T-bill settlement is T+1). During that window, you're exposed to rate changes and can't exit instantly like with on-chain swaps.