May 2008 Applicable Federal Rates Summary:
SHORT TERM AFR - Semi-annual Compounding - 1.63% (1.84%/April -- 2.24%/March -- 3.09%/February -- 3.16%/January)
MID TERM AFR - Semi-annual Compounding - 2.72% (2.85% /April -- 2.95%/March -- 3.48%/February -- 3.55%/January)
LONG TERM AFR - Semi-annual Compounding - 4.17% (4.35%/April -- 4.23%/March -- 4.41%/February -- 4.41%/January)
DIRECTION OF RATES: Down
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