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%