1999 federal income tax rates.

Rate (%)          MFJ                Single               HOH

15         0-$43,050           0-$25,750           0-$34,550
28         $43,051-$104,050    $25,751-$62,450     $34,551-$89,150
31         $104,051-$158,550   $62,451-$130,250    $89,151-$144,400
36         $158,551-$283,150   $130,251-$283,150   $144,401-$283,150
39.6       Over $283,150       Over $283,150       Over $283,150

Rate (%)   MFS                 Estates/Trusts

15         0-$21,525           0-$1,750
28         $21,526-$52,025     $1,751-$4,050
31         $52,026-$79,275     $4,051-$6,200
36         $79,276-$141,575    $6,201-$8,450
39.6       Over $141,575       Over $8,450

1999 Standard Deduction

    Filing Status               Amount

Single                          $4,300
MFJ or qualifying surviving     $7,200
spouse with dependent child
MFS                             $3,600
HOH                             $6,350

1999 Personal Exemption Phaseouts

                                                    No exemption
    Filing Status             Phaseout threshold   if AGI exceeds

Single                            $126,600           $249,100

MFJ or qualifying surviving       $189,950           $312,450
spouse with dependent child

MFS                               $94,975            $156,225
HOH                               $158,300           $280,800