****************************SUMMARY OF 1998 STATE   INCOME TAX RETURNS*****************
 *                  CALENDAR YEAR FULL YEAR RESIDENTS ONLY                             *
 * ADJUSTED GROSS    NO. OF   ADJUSTED GROSS     STATE #    EFFECTIVE    NO. OF NET##  *
 *  INCOME CLASS     RETURNS      INCOME#       TAX PAID  STATE TAX RATE EXEMPTIONS    *
 ***************************************************************************************
                                    STATE OF UTAH  
+                        _________________________________________________
  UNDER $1           5,584    $-749,876,428        $18,224     -0.00      12,018
  $     1  -  5000 100,782     $268,715,477       $472,279      0.18      46,856
  $  5001 -  10000  87,852     $651,639,734     $4,941,905      0.76      91,358
  $ 10001 -  15000  78,056     $974,825,144    $14,504,661      1.49     121,586
  $ 15001 -  20000  73,648   $1,285,616,528    $26,352,805      2.05     135,133
  $ 20001 -  25000  62,765   $1,407,861,477    $35,331,398      2.51     131,162
  $ 25001 -  30000  53,300   $1,461,989,015    $42,201,794      2.89     124,171
  $ 30001 -  35000  47,277   $1,534,636,961    $48,285,909      3.15     122,150
  $ 35001 -  40000  43,629   $1,634,684,946    $55,367,614      3.39     123,874
  $ 40001 -  45000  39,381   $1,671,631,743    $60,252,507      3.60     119,525
  $ 45001 -  50000  34,862   $1,654,178,921    $62,321,812      3.77     112,407
  $ 50001 -  75000 118,305   $7,206,797,500   $297,717,091      4.13     409,350
  $ 75001 - 100000  46,511   $3,972,188,772   $177,368,236      4.47     167,308
  $100001 - 250000  36,326   $5,066,776,293   $243,240,236      4.80     130,775
  OVER $250,000      7,120   $4,872,981,201   $257,515,726      5.28      24,904
+                    ______________________________________________________________
  TOTAL            835,398  $32,914,647,285 $1,325,892,197      4.03   1,872,577
+                    ______________________________________________________________
                                    B. PERCENTAGE DISTRIBUTION
  UNDER $1              0.7            -2.3           0.0                    0.6
  $     1  -  5000     12.1             0.8           0.0                    2.5
  $  5001 -  10000     10.5             2.0           0.4                    4.9
  $ 10001 -  15000      9.3             3.0           1.1                    6.5
  $ 15001 -  20000      8.8             3.9           2.0                    7.2
  $ 20001 -  25000      7.5             4.3           2.7                    7.0
  $ 25001 -  30000      6.4             4.4           3.2                    6.6
  $ 30001 -  35000      5.7             4.7           3.6                    6.5
  $ 35001 -  40000      5.2             5.0           4.2                    6.6
  $ 40001 -  45000      4.7             5.1           4.5                    6.4
  $ 45001 -  50000      4.2             5.0           4.7                    6.0
  $ 50001 -  75000     14.2            21.9          22.5                   21.9
  $ 75001 - 100000      5.6            12.1          13.4                    8.9
  $100001 - 250000      4.3            15.4          18.3                    7.0
  OVER $250,000         0.9            14.8          19.4                    1.3
+                    ______________________________________________________________
   TOTAL              100.0           100.0         100.0                  100.0
+                    ______________________________________________________________
                                    C. AVERAGE PER RETURN
   UNDER $1                        $-134290            $3                   2.15
   $     1  -  5000                  $2,666            $5                   0.46
   $  5001 -  10000                  $7,417           $56                   1.04
   $ 10001 -  15000                 $12,489          $186                   1.56
   $ 15001 -  20000                 $17,456          $358                   1.83
   $ 20001 -  25000                 $22,431          $563                   2.09
   $ 25001 -  30000                 $27,429          $792                   2.33
   $ 30001 -  35000                 $32,461        $1,021                   2.58
   $ 35001 -  40000                 $37,468        $1,269                   2.84
   $ 40001 -  45000                 $42,448        $1,530                   3.04
   $ 45001 -  50000                 $47,449        $1,788                   3.22
   $ 50001 -  75000                 $60,917        $2,517                   3.46
   $ 75001 - 100000                 $85,403        $3,813                   3.60
   $100001 - 250000                $139,481        $6,696                   3.60
   OVER $250,000                   $684,407       $36,168                   3.50
+                    ______________________________________________________________
   TOTAL                            $39,400        $1,587                   2.24
+                    ______________________________________________________________
           # DOLLAR AMOUNTS MAY NOT SUM EXACTLY DUE TO ROUNDING OF CENTS