Item 2.02 Results of Operations and Financial Condition

In the first quarter of 2009, the Company made certain changes to the structure of its internal organization. These changes primarily consisted of making the Company's skilled nursing rehabilitation services division responsible for oversight of the Company's businesses that provide resident-centered management consulting services and staffing services for therapists and nurses. Accordingly, the Company has revised the segment information included in the notes to the Company's consolidated financial statements for the years ended December 31, 2008, 2007 and 2006 to reflect these changes.

In August 2008, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 160, "Noncontrolling Interests in Consolidated Financial Statements" ("Statement 160"), which requires noncontrolling interests (previously referred to as minority interests) to be reported as a component of equity. The Company adopted Statement 160 effective January 1, 2009. The Company's adoption of the new standard resulted in changes to the presentation of noncontrolling interests within the Company's consolidated financial statements for the years ended December 31, 2008, 2007 and 2006.

The disclosure in this Item 2.02, as well as Exhibits 99.1 and 99.2 included herewith, which revise Items 7 and 8, respectively, of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2008, are to be considered "filed" with the Securities and Exchange Commission for all purposes under the Securities Exchange Act of 1934, as amended.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

The following exhibits are filed pursuant to Item 2.02:

23.1 Consent of KPMG LLP.

99.1 Item 7 of the Company's 2008 Annual Report on Form 10-K, "Management's Discussion and Analysis of Financial Condition and Results of Operations"

99.2 Item 8 of the Company's 2008 Annual Report on Form 10-K, "Financial Statements and Supplementary Data"

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