A tax deferred Rate of:				A tax deferred Rate of:
	2.0%	2.5%			2.7%	3%
Tax Rate	Is equivalent to a Taxable Rate of:			Tax Rate	Is equivalent to a Taxable Rate of:
15%	2.35%	2.94%		15%	3.18%	3.53%
28%	2.78%	3.47%		28%	3.75%	4.17%
31%	2.90%	3.62%		31%	3.91%	4.35%
36%	3.13%	3.91%		36%	4.22%	4.69%
39.6%	3.31%	4.14%		39.6%	4.47%	4.97%

A tax deferred Rate of:				A tax deferred Rate of:
	4.0%	5.0%			6.0%	7.0%
Tax Rate	Is equivalent to a Taxable Rate of:			Tax Rate	Is equivalent to a Taxable Rate of:
15%	4.7%	5.9%		15%	7.1%	8.2%
28%	5.6%	6.9%		28%	8.3%	9.7%
31%	5.8%	7.2%		31%	8.7%	10.1%
36%	6.3%	7.8%		36%	9.4%	10.9%
39.6%	6.6%	8.3%		39.6%	9.9%	11.6%