APPLICABLE FEDERAL RATES - NOVEMBER 2006

November 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.83% (4.94%/October -- 5.07%/September -- 5.19%/August)

-Mid Term AFR - Semi-annual Compounding - 4.64% (4.76%/October -- 4.95%/September -- 5.14%/August)

-Long Term AFR - Semi-annual Compounding - 4.84% (4.96%/October -- 5.14%/September -- 5.29%/August)

DIRECTION OF RATES: Down