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Applicable Federal Rates for 2011

Short-Term Rates for 2011
Month Annual Semiann. Quarterly Monthly
Jan-2011 0.43% 0.43% 0.43% 0.43%
Feb-2011 0.51% 0.51% 0.51% 0.51%
Mar-2011 0.54% 0.54% 0.54% 0.54%
Apr-2011 0.55% 0.55% 0.55% 0.55%
May-2011 0.56% 0.56% 0.56% 0.56%
Jun-2011 0.46% 0.46% 0.46% 0.46%
Jul-2011 0.37% 0.37% 0.37% 0.37%
Aug-2011 0.32% 0.32% 0.32% 0.32%
Sep-2011 0.26% 0.26% 0.26% 0.26%
Oct-2011 0.16% 0.16% 0.16% 0.16%
Nov-2011 0.19% 0.19% 0.19% 0.19%
Dec-2011 0.20% 0.20% 0.20% 0.20%

Mid-Term Rates for 2011
Month Annual Semiann. Quarterly Monthly
Jan-2011 1.95% 1.94% 1.94% 1.93%
Feb-2011 2.33% 2.32% 2.31% 2.31%
Mar-2011 2.44% 2.43% 2.42% 2.42%
Apr-2011 2.49% 2.47% 2.46% 2.46%
May-2011 2.44% 2.43% 2.42% 2.42%
Jun-2011 2.27% 2.26% 2.25% 2.25%
Jul-2011 2.00% 1.99% 1.99% 1.98%
Aug-2011 1.90% 1.89% 1.89% 1.88%
Sep-2011 1.63% 1.62% 1.62% 1.61%
Oct-2011 1.19% 1.19% 1.19% 1.19%
Nov-2011 1.20% 1.20% 1.20% 1.20%
Dec-2011 1.27% 1.27% 1.27% 1.27%

Long-Term Rates for 2011
Month Annual Semiann. Quarterly Monthly
Jan-2011 3.88% 3.84% 3.82% 3.81%
Feb-2011 4.15% 4.11% 4.09% 4.08%
Mar-2011 4.30% 4.25% 4.23% 4.21%
Apr-2011 4.25% 4.21% 4.19% 4.17%
May-2011 4.19% 4.15% 4.13% 4.11%
Jun-2011 4.05% 4.01% 3.99% 3.98%
Jul-2011 3.86% 3.82% 3.80% 3.79%
Aug-2011 3.86% 3.82% 3.80% 3.79%
Sep-2011 3.57% 3.54% 3.52% 3.51%
Oct-2011 2.95% 2.93% 2.92% 2.91%
Nov-2011 2.67% 2.65% 2.64% 2.64%
Dec-2011 2.80% 2.78% 2.77% 2.76%

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