APPLICABLE FEDERAL RATES - JANUARY 2007

January 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.82% (4.91%/December -- 4.83%/November -- 4.94%/October)

-Mid Term AFR - Semi-annual Compounding - 4.53% (4.68%/December -- 4.64%/November -- 4.76%/October)

-Long Term AFR - Semi-annual Compounding - 4.68% (4.84%/December -- 4.84%/November -- 4.96%/October)

DIRECTION OF RATES: Down