Tuesday, December 25, 2007

APPLICABLE FEDERAL RATES - JANUARY 2007

January 2008 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 3.16% (3.84%/December -- 4.07%/November -- 4.15%/October)

-Mid Term AFR - Semi-annual Compounding - 3.55% (4.09%/December -- (4.34%/November -- 4.3%/October)

-Long Term AFR - Semi-annual Compounding - 4.41% (4.67%/December -- (4.83%/November -- 4.82%/October)


DIRECTION OF RATES: Down

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