APPLICABLE FEDERAL RATES - MARCH 2008

March 2008 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 2.24% (3.09%/February -- 3.16%/January -- 3.84%/December)

-Mid Term AFR - Semi-annual Compounding - 2.95% (3.48%/February -- 3.55%/January -- 4.09%/December)

-Long Term AFR - Semi-annual Compounding - 4.23% (4.41%/February -- 4.41%/January -- 4.67%/December)

DIRECTION OF RATES: Down