APPLICABLE FEDERAL RATES - MARCH 2007

March 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 5% (4.87%/February -- 4.82%/January -- 4.91%/December)

-Mid Term AFR - Semi-annual Compounding - 4.8% (4.64%/February -- 4.53%/January -- 4.68%/December )

-Long Term AFR - Semi-annual Compounding - 4.95% (4.80%/February -- 4.68%/January -- 4.84%/December )

DIRECTION OF RATES: Up