Tuesday, November 21, 2006

APPLICABLE FEDERAL RATES - DECEMBER 2006

December 2006 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.91% (4.83%/November -- 4.94%/October -- 5.07%/September)

-Mid Term AFR - Semi-annual Compounding - 4.68% (4.64%/November -- 4.76%/October -- 4.95%/September)

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

DIRECTION OF RATES: Up
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