APPLICABLE FEDERAL RATES - OCTOBER 2006

October 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.94% (5.07%/September -- 5.19%/August -- 4.99%/July)

-Mid Term AFR - Semi-annual Compounding - 4.76% (4.95%/September -- 5.14%/August -- 4.99%/July)

-Long Term AFR - Semi-annual Compounding - 4.96% (5.14%/September -- 5.29%/August -- 5.22%/July)

DIRECTION OF RATES: Down