APPLICABLE FEDERAL RATES - UPDATE FOR JUNE 2006

JUNE 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.93% (4.79%/May -- 4.71%/April)

-Mid Term AFR - Semi-annual Compounding - 5.00% (4.78%/May -- 4.67%/April)

-Long Term AFR - Semi-annual Compounding - 5.25% (4.94%/May -- 4.73%/April)

DIRECTION OF RATES: Up