Mariner Health Care, Inc., through its operating subsidiaries, is one of the largest providers of skilled nursing and long-term health care services in the United States, based on net revenue, the number of facilities operated and licensed beds. We provide these services primarily through the operation of skilled nursing facilities (which include “skilled nursing facilities” under Medicare and “nursing facilities” under Medicaid) and long-term acute care hospitals, or LTACs. Skilled nursing services and LTACs also constitute our reportable business segments under generally accepted accounting principles in the United States of America, or GAAP. As of December 31,...