****************************SUMMARY OF 2002 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          10,130      $-949,784,591         $9,366   -0.00      18,925                                                                       
 $     1  -  5000  86,138       $233,233,651       $246,431    0.11      48,092                                                                       
 $  5001 -  10000  85,627       $636,273,502     $3,424,839    0.54      91,772                                                                       
 $ 10001 -  15000  79,685       $994,858,263    $12,090,549    1.22     129,129                                                                       
 $ 15001 -  20000  76,140     $1,330,704,513    $22,858,309    1.72     144,969                                                                       
 $ 20001 -  25000  67,959     $1,524,033,017    $33,575,832    2.20     144,800                                                                       
 $ 25001 -  30000  58,286     $1,599,651,814    $41,889,820    2.62     134,186                                                                       
 $ 30001 -  35000  49,845     $1,617,164,128    $47,122,034    2.91     123,558                                                                       
 $ 35001 -  40000  45,866     $1,718,409,925    $54,194,195    3.15     122,730                                                                       
 $ 40001 -  45000  41,320     $1,754,520,705    $59,318,913    3.38     118,389                                                                       
 $ 45001 -  50000  38,021     $1,804,884,532    $64,544,061    3.58     115,005                                                                       
 $ 50001 -  75000 133,770     $8,187,130,933   $324,626,513    3.97     439,522                                                                       
 $ 75001 - 100000  63,099     $5,409,268,152   $235,669,131    4.36     217,992                                                                       
 $100001 - 250000  49,683     $6,809,896,317   $319,259,909    4.69     174,428                                                                       
 OVER $250,000      7,705     $4,756,270,765   $249,260,805    5.24      26,855                                                                       
                                                                                                                                                      
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 TOTAL            893,274   $37,426,515,626  $1,468,090,707    3.92   2,050,352                                                                       
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                                   B. PERCENTAGE DISTRIBUTION                                                                                         
 UNDER $1              1.1            -2.5           0.0                    0.9                                                                       
 $     1  -  5000      9.6             0.6           0.0                    2.3                                                                       
 $  5001 -  10000      9.6             1.7           0.2                    4.5                                                                       
 $ 10001 -  15000      8.9             2.7           0.8                    6.3                                                                       
 $ 15001 -  20000      8.5             3.6           1.6                    7.1                                                                       
 $ 20001 -  25000      7.6             4.1           2.3                    7.1                                                                       
 $ 25001 -  30000      6.5             4.3           2.9                    6.5                                                                       
 $ 30001 -  35000      5.6             4.3           3.2                    6.0                                                                       
 $ 35001 -  40000      5.1             4.6           3.7                    6.0                                                                       
 $ 40001 -  45000      4.6             4.7           4.0                    5.8                                                                       
 $ 45001 -  50000      4.3             4.8           4.4                    5.6                                                                       
 $ 50001 -  75000     15.0            21.9          22.1                   21.4                                                                       
 $ 75001 - 100000      7.1            14.5          16.1                   10.6                                                                       
 $100001 - 250000      5.6            18.2          21.7                    8.5                                                                       
 OVER $250,000         0.9            12.7          17.0                    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                        $-93,760            $1                   1.87                                                                       
  $     1  -  5000                  $2,708            $3                   0.56                                                                       
  $  5001 -  10000                  $7,431           $40                   1.07                                                                       
  $ 10001 -  15000                 $12,485          $152                   1.62                                                                       
  $ 15001 -  20000                 $17,477          $300                   1.90                                                                       
  $ 20001 -  25000                 $22,426          $494                   2.13                                                                       
  $ 25001 -  30000                 $27,445          $719                   2.30                                                                       
  $ 30001 -  35000                 $32,444          $945                   2.48                                                                       
  $ 35001 -  40000                 $37,466        $1,182                   2.68                                                                       
  $ 40001 -  45000                 $42,462        $1,436                   2.87                                                                       
  $ 45001 -  50000                 $47,471        $1,698                   3.02                                                                       
  $ 50001 -  75000                 $61,203        $2,427                   3.29                                                                       
  $ 75001 - 100000                 $85,727        $3,735                   3.45                                                                       
  $100001 - 250000                $137,067        $6,426                   3.51                                                                       
  OVER $250,000                   $617,297       $32,351                   3.49                                                                       
                                                                                                                                                      
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  TOTAL                            $41,898        $1,643                   2.30                                                                       
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          # DOLLAR AMOUNTS MAY NOT SUM EXACTLY DUE TO ROUNDING OF CENTS