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Thursday, April 20, 2006

APPLICABLE FEDERAL RATES - UPDATE FOR MAY 2006

May 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.79% (4.71%/April -- 4.53%/Mar)

-Mid Term AFR - Semi-annual Compounding - 4.78% (4.67%/April -- 4.46%/Mar)

-Long Term AFR - Semi-annual Compounding - 4.94% (4.73%/April -- 4.63%/Mar)

DIRECTION OF RATES: Up
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