APPLICABLE FEDERAL RATES - UPDATE FOR MARCH 2006

March 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.53% (4.34%/Feb -- 4.33%/Jan)

-Mid Term AFR - Semi-annual Compounding - 4.46% (4.35%/Feb -- 4.43%/Jan)

-Long Term AFR - Semi-annual Compounding - 4.63% (4.56%/Feb -- 4.68%/Jan)