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Applicable Federal Rates for 2006

Short-Term Rates for 2006

Month	Annual	Semiann.	Quarterly	Monthly
Jan-2006	4.38%	4.33%	4.31%	4.29%
Feb-2006	4.39%	4.34%	4.32%	4.30%
Mar-2006	4.58%	4.53%	4.50%	4.49%
Apr-2006	4.77%	4.71%	4.68%	4.66%
May-2006	4.85%	4.79%	4.76%	4.74%
Jun-2006	4.99%	4.93%	4.90%	4.88%
Jul-2006	5.05%	4.99%	4.96%	4.94%
Aug-2006	5.26%	5.19%	5.16%	5.13%
Sep-2006	5.13%	5.07%	5.04%	5.02%
Oct-2006	5.00%	4.94%	4.91%	4.89%
Nov-2006	4.89%	4.83%	4.80%	4.78%
Dec-2006	4.97%	4.91%	4.88%	4.86%

Mid-Term Rates for 2006

Month	Annual	Semiann.	Quarterly	Monthly
Jan-2006	4.48%	4.43%	4.41%	4.39%
Feb-2006	4.40%	4.35%	4.33%	4.31%
Mar-2006	4.51%	4.46%	4.44%	4.42%
Apr-2006	4.72%	4.67%	4.64%	4.63%
May-2006	4.84%	4.78%	4.75%	4.73%
Jun-2006	5.06%	5.00%	4.97%	4.95%
Jul-2006	5.05%	4.99%	4.96%	4.94%
Aug-2006	5.21%	5.14%	5.11%	5.09%
Sep-2006	5.01%	4.95%	4.92%	4.90%
Oct-2006	4.82%	4.76%	4.73%	4.71%
Nov-2006	4.69%	4.64%	4.61%	4.60%
Dec-2006	4.73%	4.68%	4.65%	4.64%

Long-Term Rates for 2006

Month	Annual	Semiann.	Quarterly	Monthly
Jan-2006	4.73%	4.68%	4.65%	4.64%
Feb-2006	4.61%	4.56%	4.53%	4.52%
Mar-2006	4.68%	4.63%	4.60%	4.59%
Apr-2006	4.79%	4.73%	4.70%	4.68%
May-2006	5.00%	4.94%	4.91%	4.89%
Jun-2006	5.32%	5.25%	5.22%	5.19%
Jul-2006	5.29%	5.22%	5.19%	5.16%
Aug-2006	5.36%	5.29%	5.26%	5.23%
Sep-2006	5.21%	5.14%	5.11%	5.09%
Oct-2006	5.02%	4.96%	4.93%	4.91%
Nov-2006	4.90%	4.84%	4.81%	4.79%
Dec-2006	4.90%	4.84%	4.81%	4.79%

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Evans Law Office
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (866) 348-4250
Email: dan@evans-legal.com