------------------------------------------------------------------------
                  Assets                         Maximum deductible
------------------------------------------------------------------------
$0 to $100,000............................  No deductible allowed.
$100,001 to $250,000......................  $1,000.
$250,000 to $1,000,000....................  $2,000.
Over $1,000,000...........................  $2,000 plus 1/1000 of total
                                             assets up to a maximum of
                                             $200,000; for credit unions
                                             that have received a
                                             composite CAMEL rating of
                                             ``1'' or ``2'' for the last
                                             two (2) full examinations
                                             and maintained a capital
                                             classification of ``well
                                             capitalized'' under part
                                             702 of this chapter for the
                                             six (6) immediately
                                             preceding quarters the
                                             maximum deductible is
                                             $1,000,000.
------------------------------------------------------------------------