****************************SUMMARY OF 2001 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    *                                                               
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                                   STATE OF UTAH                                                                                                      
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 UNDER $1           8,815    $-1,232,862,352         $3,136   -0.00      17,438                                                                       
 $     1  -  5000  89,052       $238,580,879       $321,995    0.13      44,750                                                                       
 $  5001 -  10000  86,032       $640,750,273     $4,025,990    0.63      88,495                                                                       
 $ 10001 -  15000  78,162       $975,405,819    $12,727,433    1.30     122,202                                                                       
 $ 15001 -  20000  75,425     $1,319,026,518    $24,196,152    1.83     139,487                                                                       
 $ 20001 -  25000  66,724     $1,497,283,776    $34,626,697    2.31     137,453                                                                       
 $ 25001 -  30000  57,140     $1,567,701,057    $42,449,091    2.71     128,642                                                                       
 $ 30001 -  35000  50,422     $1,636,079,761    $48,654,673    2.97     124,169                                                                       
 $ 35001 -  40000  46,073     $1,726,075,764    $55,376,723    3.21     123,007                                                                       
 $ 40001 -  45000  42,114     $1,787,750,625    $61,203,914    3.42     120,446                                                                       
 $ 45001 -  50000  37,586     $1,784,471,287    $64,369,701    3.61     113,634                                                                       
 $ 50001 -  75000 133,785     $8,189,801,825   $326,363,464    3.98     441,058                                                                       
 $ 75001 - 100000  61,659     $5,282,199,239   $230,334,609    4.36     213,411                                                                       
 $100001 - 250000  49,632     $6,845,799,285   $321,297,431    4.69     175,420                                                                       
 OVER $250,000      7,866     $4,933,287,518   $256,225,961    5.19      27,215                                                                       
                                                                                                                                                      
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 TOTAL            890,487   $37,191,351,274  $1,482,176,970    3.99   2,016,827                                                                       
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                                   B. PERCENTAGE DISTRIBUTION                                                                                         
 UNDER $1              1.0            -3.3           0.0                    0.9                                                                       
 $     1  -  5000     10.0             0.6           0.0                    2.2                                                                       
 $  5001 -  10000      9.7             1.7           0.3                    4.4                                                                       
 $ 10001 -  15000      8.8             2.6           0.9                    6.1                                                                       
 $ 15001 -  20000      8.5             3.5           1.6                    6.9                                                                       
 $ 20001 -  25000      7.5             4.0           2.3                    6.8                                                                       
 $ 25001 -  30000      6.4             4.2           2.9                    6.4                                                                       
 $ 30001 -  35000      5.7             4.4           3.3                    6.2                                                                       
 $ 35001 -  40000      5.2             4.6           3.7                    6.1                                                                       
 $ 40001 -  45000      4.7             4.8           4.1                    6.0                                                                       
 $ 45001 -  50000      4.2             4.8           4.3                    5.6                                                                       
 $ 50001 -  75000     15.0            22.0          22.0                   21.9                                                                       
 $ 75001 - 100000      6.9            14.2          15.5                   10.6                                                                       
 $100001 - 250000      5.6            18.4          21.7                    8.7                                                                       
 OVER $250,000         0.9            13.3          17.3                    1.3                                                                       
                                                                                                                                                      
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  TOTAL              100.0           100.0         100.0                  100.0                                                                       
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                                   C. AVERAGE PER RETURN                                                                                              
  UNDER $1                        $-139860            $0                   1.98                                                                       
  $     1  -  5000                  $2,679            $4                   0.50                                                                       
  $  5001 -  10000                  $7,448           $47                   1.03                                                                       
  $ 10001 -  15000                 $12,479          $163                   1.56                                                                       
  $ 15001 -  20000                 $17,488          $321                   1.85                                                                       
  $ 20001 -  25000                 $22,440          $519                   2.06                                                                       
  $ 25001 -  30000                 $27,436          $743                   2.25                                                                       
  $ 30001 -  35000                 $32,448          $965                   2.46                                                                       
  $ 35001 -  40000                 $37,464        $1,202                   2.67                                                                       
  $ 40001 -  45000                 $42,450        $1,453                   2.86                                                                       
  $ 45001 -  50000                 $47,477        $1,713                   3.02                                                                       
  $ 50001 -  75000                 $61,216        $2,439                   3.30                                                                       
  $ 75001 - 100000                 $85,668        $3,736                   3.46                                                                       
  $100001 - 250000                $137,931        $6,474                   3.53                                                                       
  OVER $250,000                   $627,166       $32,574                   3.46                                                                       
                                                                                                                                                      
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  TOTAL                            $41,765        $1,664                   2.26                                                                       
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          # DOLLAR AMOUNTS MAY NOT SUM EXACTLY DUE TO ROUNDING OF CENTS