APPLICABLE FEDERAL RATES - UPDATE FOR FEBRUARY 2006

February 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.34% (4.33%/Jan -- 4.29%/Dec.)

-Mid Term AFR - Semi-annual Compounding - 4.35% (4.43%/Jan -- 4.47%/Dec.)

-Long Term AFR - Semi-annual Compounding - 4.56% (4.68%/Jan -- 4.73%/Dec.