<https://njbia.org/irs-maintains-2019-interest-rates-for-q1-of-2020/>
<http://schema.org/description>
"The rate is determined on a quarterly basis. The overpayment and underpayment rate is the federal short-term rate plus 3 percentage points for most."
<https://njbia.org/irs-maintains-2019-interest-rates-for-q1-of-2020/>