Month - Year	24-month Average Segment Rates1 430(h)			Spot Segment Rates2
	1st	2nd	3rd	1st	2nd	3rd
Aug-10
Jul-10	4.05	6.47	6.65
Jun-10	4.16	6.52	6.68	2.35	5.35	6.29
May-10	4.26	6.56	6.70	2.34	5.42	6.26
Apr-10	4.35	6.59	6.72	2.30	5.60	6.47
Mar-10	4.44	6.62	6.74	2.29	5.65	6.58
Feb-10	4.51	6.64	6.75	2.29	5.77	6.63
Jan-10	4.60	6.65	6.76	2.31	5.64	6.47
Dec-09	4.71	6.67	6.77	2.35	5.65	6.45
Nov-09	4.81	6.69	6.78	2.35	5.57	6.29
Oct-09	4.92	6.71	6.80	2.60	5.58	6.07
Sep-09	5.03	6.73	6.82	2.73	5.63	6.07
Aug-09	5.12	6.74	6.83	3.08	5.94	6.21
Jul-09	5.21	6.74	6.84	3.39	6.28	6.47
Jun-09	5.28	6.72	6.84	3.89	6.59	6.55
May-09	5.33	6.68	6.82	4.27	7.00	6.77
Apr-09	5.33	6.62	6.80	5.12	7.15	6.92
Mar-09	5.31	6.54	6.73	5.70	7.53	7.85
Feb-09	5.31	6.49	6.69	5.24	7.07	7.08
Jan-09	5.32	6.45	6.69	5.20	6.80	6.31
Dec-08	5.25	6.38	6.68	6.72	7.12	6.36
Nov-08	5.17	6.28	6.62	7.11	8.23	7.42
Oct-08	5.09	6.16	6.58	7.35	8.61	7.26
Sep-08	5.07	6.09	6.56	5.86	7.35	6.88
Aug-08	5.08	6.06	6.55	5.21	6.87	6.91
Jul-08	5.10	6.03	6.54	5.16	6.88	7.04
Jun-08	5.13	6.01	6.53	4.99	6.64	6.95
May-08	5.16	6.00	6.53	4.67	6.36	6.77
Apr-08	5.20	5.99	6.52	4.60	6.28	6.96
Mar-08	5.24	5.97	6.49	4.28	6.38	6.99
Feb-08	5.28	5.95	6.45	4.11	6.18	7.05
Jan-08	5.31	5.92	6.43	4.39	6.01	6.72
Dec-07	5.31	5.90	6.41	4.93	6.13	6.69
Nov-07	5.31	5.88	6.40	4.92	6.02	6.47
Oct-07	5.29	5.86	6.40	5.17	6.02	6.38
Sep-07	5.26	5.82	6.38	5.28	6.12	6.55
Aug-07				5.40	6.20	6.66
Jul-07				5.53	6.22	6.60
Jun-07				5.58	6.21	6.61
May-07				5.32	5.85	6.32
Apr-07				5.23	5.81	6.34
Mar-07				5.13	5.68	6.19
Feb-07				5.31	5.76	6.13
Jan-07				5.35	5.78	6.22
Dec-06				5.16	5.60	6.09
Nov-06				5.25	5.64	6.07
Oct-06				5.33	5.81	6.36
Sep-06				5.32	5.81	6.42
Aug-06				5.46	5.98	6.59
Jul-06				5.67	6.19	6.75
Jun-06				5.67	6.21	6.78
May-06				5.52	6.19	6.79
Apr-06				5.43	6.06	6.67
Mar-06				5.27	5.77	6.31
Feb-06				5.19	5.61	6.09
Jan-06				4.96	5.49	6.14
Dec-05				4.96	5.54	6.24
Nov-05				4.95	5.60	6.34
Oct-05				4.78	5.50	6.27
Sep-05				4.44	5.23	6.05
1) The 24-month segment rates are used for minimum funding requirements if a plan's first plan year begins after 2007, or if an election is made not to use the transitional rule of §430(h)(2)(G) of the Code. The following rates are the 24-month segment rates for use with respect to the applicable month and year listed. 2) The Pension Protection Act of 2006 changed the interest rate methodology to be used to determine the present value of vested benefits for purposes of the variable-rate premium (i.e., the “premium funding target”) for plan years beginning on or after January 1, 2008.  Under the new rules, present value is determined using three interest rates (“spot segment rates”), each of which applies to cash flows during specified periods.  See IRC section 430(h)(2)(B) for a description of these periods.  The spot segment rates are based on the yields on high quality corporate bonds as determined by the Internal Revenue Service.  For premium purposes, the applicable segment rates are the rates for the month preceding the month in which the plan year begins.  Example: if the premium payment year begins in January 2009, then the rates to be used are the spot segement rates for December 2009.