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Tuesday, March 20, 2007

APPLICABLE FEDERAL RATES - APRIL 2007

April 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.84% (5%/March -- 4.87%/February -- 4.82%/January)

-Mid Term AFR - Semi-annual Compounding - 4.56% (4.8%/March -- 4.64%/February -- 4.53%/January)

-Long Term AFR - Semi-annual Compounding - 4.75% (4.95%/March -- 4.80%/February -- 4.68%/January)

DIRECTION OF RATES: Down
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