Fair values for securities, excluding FHLB stock, are based on quoted market prices or dealer quotes.  If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities.  The carrying value of FHLB stock approximates fair value based on the redemption provisions of the FHLB stock and is therefore not included in the following table.  The Company’s investment in FHLB stock totaled $4.0 million at September 30, 2012.  FHLB stock is generally viewed as a long term investment and as a restricted investment security which is carried at cost.