Applicable Federal Rates - Update for December 2005

December 2005 Applicable Federal Rates Summary (Rev.Rul. 2005-77):

-Short Term AFR - Semi-annual Compounding - 4.29% - (4%/Nov. -- 3.89%/Oct.)

-Mid Term AFR - Semi-annual Compounding - 4.47% - (4.19%/Nov. -- 4.08%/Oct.)

-Long Term AFR - Semi-annual Compounding - 4.73% - (4.52%/Nov. -- 4.40%/Oct.)