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Applicable Federal Rates for 1999

Short-Term Rates for 1999

Month	Annual	Semiann.	Quarterly	Monthly
Jan-99	4.57%	4.52%	4.49%	4.48%
Feb-99	4.62%	4.57%	4.54%	4.53%
Mar-99	4.67%	4.62%	4.59%	4.58%
Apr-99	4.99%	4.93%	4.90%	4.88%
May-99	4.90%	4.84%	4.81%	4.79%
Jun-99	4.98%	4.92%	4.89%	4.87%
Jul-99	5.32%	5.25%	5.22%	5.19%
Aug-99	5.43%	5.36%	5.32%	5.30%
Sep-99	5.42%	5.35%	5.31%	5.29%
Oct-99	5.54%	5.47%	5.43%	5.41%
Nov-99	5.57%	5.49%	5.45%	5.43%
Dec-99	5.74%	5.66%	5.62%	5.59%

Mid-Term Rates for 1999

Month	Annual	Semiann.	Quarterly	Monthly
Jan-99	4.64%	4.59%	4.56%	4.55%
Feb-99	4.71%	4.66%	4.63%	4.62%
Mar-99	4.83%	4.77%	4.74%	4.72%
Apr-99	5.28%	5.21%	5.18%	5.15%
May-99	5.22%	5.15%	5.12%	5.10%
Jun-99	5.37%	5.30%	5.27%	5.24%
Jul-99	5.82%	5.74%	5.70%	5.67%
Aug-99	5.96%	5.87%	5.83%	5.80%
Sep-99	5.98%	5.89%	5.85%	5.82%
Oct-99	6.02%	5.93%	5.89%	5.86%
Nov-99	6.08%	5.99%	5.95%	5.92%
Dec-99	6.20%	6.11%	6.06%	6.03%

Long-Term Rates for 1999

Month	Annual	Semiann.	Quarterly	Monthly
Jan-99	5.21%	5.14%	5.11%	5.09%
Feb-99	5.24%	5.17%	5.14%	5.12%
Mar-99	5.30%	5.23%	5.20%	5.17%
Apr-99	5.67%	5.59%	5.55%	5.53%
May-99	5.66%	5.58%	5.54%	5.52%
Jun-99	5.79%	5.71%	5.67%	5.64%
Jul-99	6.10%	6.01%	5.97%	5.94%
Aug-99	6.23%	6.14%	6.09%	6.06%
Sep-99	6.25%	6.16%	6.11%	6.08%
Oct-99	6.31%	6.21%	6.16%	6.13%
Nov-99	6.39%	6.29%	6.24%	6.21%
Dec-99	6.47%	6.37%	6.32%	6.29%

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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