I'd like to warn Subaru owners who might be looking for rims for winter tires. Wal Mart here in Toronto sold me a set of Palmar wheels as a direct fit for a Subaru Legacy. The offset on these 15"x6 wheels was 38mm rather than the original 55mm, so they stuck out a bit more, but nothing was rubbing. The problem is that some of my lug nuts had loosened soon after a bit of driving, and when I looked at then, they had had grooves cut in them, right near the narrow end. I showed these damaged nuts to a tire dealer, and he said, 'Oh, you need ball seat lug nuts." The 99130 rims sold to me were not compatible with the lug nuts used on my Subaru.
Perhaps the Palmar catalog listing (99130) is incorrect for Subaru. These are 15"x6, 100mm five bolt wheels, and look like they would fit.