Allowing for the following statement: "Investors will earn 10% tax Free over a 3 year period" would I be correct in my calculations that this equates to a DIRT applicable effective rate of 4.3% (3.23/75*100)? Thus to even equal this return over three years you would need to get a rate of 5.73% from a regular bank? If so, is this not a very atttractive rate over three years? Or am I mistaken??