Applicable Federal Rates - Update for January 2006

December 2005 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.33% - (4.29%/Dec. -- 4%/Nov.)

-Mid Term AFR - Semi-annual Compounding - 4.43% - (4.47%/Dec. -- 4.19%/Nov.)

-Long Term AFR - Semi-annual Compounding - 4.68% - (4.73%/Dec. -- 4.52%/Nov.)