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      COMPARISON CALCULATION SHEET FOR OPTIMIZING CUSTOMER YIELD
      (Simple Interest Table)
                       
      Simple Interest Comparison Calculation Assumptions*
          Principal Amount      
          Secondary Comm    
          COMPARISON Interest Rate      
                       
      Year Year Year Year Year Year Year Year Year
     
    Interest Rate                  
     
       
         
           
             
               
                 
                   
    7.25%                  
    7.50%                  
    7.75%                  
                       
    *Comparison Calculation
                       
    Assumptions* 1) Assumes the bond or bonds will be sold at par with no discount or premium
      2) Comparison Calculation value includes the 3% charge for reselling
      3) Interest rates and values shown are subject to change
      4) Secondary sales of bonds are subject to market conditions at the time of sale
       
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