APPLICABLE FEDERAL RATES - UPDATE FOR APRIL 2006

April 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.71% (4.53%/Mar -- 4.34%/Feb)

-Mid Term AFR - Semi-annual Compounding - 4.67% (4.46%/Mar -- 4.35%/Feb)

-Long Term AFR - Semi-annual Compounding - 4.73% (4.63%/Mar -- 4.56%/Feb)