APPLICABLE FEDERAL RATES - SEPTEMBER 2006

SEPTEMBER 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 5.07% (5.19%/August -- 4.99%/July -- 4.93%/June)

-Mid Term AFR - Semi-annual Compounding - 4.95 (5.14%/August -- 4.99%/July -- 5.00%/June)

-Long Term AFR - Semi-annual Compounding - 5.14 (5.29%/August -- 5.22%/July -- 5.25%/June)

DIRECTION OF RATES: Down