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Wednesday, January 24, 2007

APPLICABLE FEDERAL RATES - FEBRUARY 2007

February 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.87%
(4.82%/January -- 4.91%/December -- 4.83%/November)

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

-Long Term AFR - Semi-annual Compounding - 4.80%
(4.68%/January -- 4.84%/December -- 4.84%/November)

DIRECTION OF RATES: Up
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