Management's Comments on Year 2000

The Plan is reliant on the Company and third parties for data
processing. The Company has undertaken a program to prepare and
convert its computer systems and applications to enable them to
function properly with respect to dates in the year 2000 and
thereafter (the "Program"). The Company has had discussions
with the third parties to determine the extent to which the Plan's
systems are vulnerable. The Plan's primary third-party processor
has informed the Company that, pursuant to its Year 2000 plan, it
expected software modifications to its core systems to have been
completed and tested by year-end 1998. In addition, it expects to
complete further testing throughout 1999 and is developing contingency
plans to handle unexpected issues. The Plan does not expect that
its results of operations will be significantly affected, as the
Company and its third-party processors do not intend to charge the
Plan for the costs of converting their computer systems. However, to
the extent that the Program is not completed timely, the Year 2000
issue could have a material impact on the operations of the Plan.