The low rate would be in effect through the end of 1991.

Would the change result in a lower or higher tax rate?

And with interest rates so low, 4 percent doesn't look too bad.

In fact, lower interest rates may be part of the problem.

This is often done to get a lower interest rate.

One based on lower interest rates is the best hope.

So even if you can place one, it goes for a low rate of pay.

The tax is expected to continue at a lower rate beyond 10 years, though it may increase.

Is that a low enough rate for the money to do much good?

It is a problem of low rate, like you said.