Column (1)
is the interest rate to be used for 415/417(e) purposes for plan years
beginning prior to 1/1/2008.

Column (2) is the interest rate to be used in calculating the present
value of vested benefits. This amount is needed to determine the PBGC
variable premium. Effective 1/2004, this rate is 85% of the Composite
Corporate Bond Rate.

Column (3) is the rate set to be used in plan terminations.

Column (4) are IRC 430(h)(2)(C) interest rates for funding for valuations
beginning 1/1/2008 and later.

Column (5) are IRC 430(h)(2)(G)
transitional interest rates for funding for plan years beginning in 2008 or
2009.

Column (6) are IRC 417(e) minimum present
value segment rates for plan years beginning 1/1/2008 and later.

Column (7) shows the range of interest rates for Current Liability to be
used for 2004 and 2005 Plan years and

optionally for 2001, 2002 and 2003 plan years.

Column (8) is the interest rate to be used in calculating late charges for
missed quarterly contributions.

Column (9) is interest rate used for accumulating employee contributions
in Defined Benefit Plans.

Note:
Column (2), Interest Rate for PBGC Variable Premium will cease to be
used for 1/1/2008 and later plan years. See PBGC

Comprehensive Premium Payment Instructions for rates and options for
2008 Premium Payment years.