However, that all changed in 2003 with the Jobs and Growth Tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15%-- the same rate that capital gains are taxed.

但在2003年这些都变了,2003年颁布的《就业与进一步减税协调法案》,将股利的税率减至15%,与资本收益的征税率相同

耶鲁公开课 - 金融市场课程节选

Since the income from the projects is not dependent on interest rates, the company entered into interest rate swap agreements which act as hedges.

FORBES: Ameresco's Hedge Hurts Heads, Ho-Hum

As there is almost no evidence of consumer-price inflation, either actual or potential, Mr Greenspan can present this week's rate rise as an act of great prudence.

ECONOMIST: Greenspan lets things simmer

If lawmakers don't act, the rate will double to 6.8% for such loans made starting July 1.

WSJ: Student Loan Bankruptcy Fears Drive Congress to Rethink Law