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Applicable Federal Rates for 2007

Short-Term Rates for 2007

Month	Annual	Semiann.	Quarterly	Monthly
Jan-2007	4.88%	4.82%	4.79%	4.77%
Feb-2007	4.93%	4.87%	4.84%	4.82%
Mar-2007	5.06%	5.00%	4.97%	4.95%
Apr-2007	4.90%	4.84%	4.81%	4.79%
May-2007	4.85%	4.79%	4.76%	4.74%
Jun-2007	4.84%	4.78%	4.75%	4.73%
Jul-2007	4.97%	4.91%	4.88%	4.86%
Aug-2007	5.00%	4.94%	4.91%	4.89%
Sep-2007	4.82%	4.76%	4.73%	4.71%
Oct-2007	4.19%	4.15%	4.13%	4.11%
Nov-2007	4.11%	4.07%	4.05%	4.04%
Dec-2007	3.88%	3.84%	3.82%	3.81%

Mid-Term Rates for 2007

Month	Annual	Semiann.	Quarterly	Monthly
Jan-2007	4.58%	4.53%	4.50%	4.49%
Feb-2007	4.69%	4.64%	4.61%	4.60%
Mar-2007	4.86%	4.80%	4.77%	4.75%
Apr-2007	4.61%	4.56%	4.53%	4.52%
May-2007	4.62%	4.57%	4.54%	4.53%
Jun-2007	4.64%	4.59%	4.56%	4.55%
Jul-2007	4.95%	4.89%	4.86%	4.84%
Aug-2007	5.09%	5.03%	5.00%	4.98%
Sep-2007	4.79%	4.73%	4.70%	4.68%
Oct-2007	4.35%	4.30%	4.28%	4.26%
Nov-2007	4.39%	4.34%	4.32%	4.30%
Dec-2007	4.13%	4.09%	4.07%	4.06%

Long-Term Rates for 2007

Month	Annual	Semiann.	Quarterly	Monthly
Jan-2007	4.73%	4.68%	4.65%	4.64%
Feb-2007	4.86%	4.80%	4.77%	4.75%
Mar-2007	5.01%	4.95%	4.92%	4.90%
Apr-2007	4.81%	4.75%	4.72%	4.70%
May-2007	4.90%	4.84%	4.81%	4.79%
Jun-2007	4.91%	4.85%	4.82%	4.80%
Jul-2007	5.15%	5.09%	5.06%	5.04%
Aug-2007	5.31%	5.24%	5.21%	5.18%
Sep-2007	5.09%	5.03%	5.00%	4.98%
Oct-2007	4.88%	4.82%	4.79%	4.77%
Nov-2007	4.89%	4.83%	4.80%	4.78%
Dec-2007	4.72%	4.67%	4.64%	4.63%

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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