| COMMUNITY CARE MANOR, INC. (501740) | PD |
| HCR PHYSICIAN MANAGEMENT SERVICES, INC. (P96000045071) | PCEO |
| HEARTLAND CAREPARTNERS, INC. (F96000004251) | PCEO |
| HEARTLAND HOME CARE, INC. (F96000005640) | PCEO |
| HEARTLAND THERAPY PROVIDER NETWORK, INC. (F03000003141) | PCEO |
| KENSINGTON MANOR, INC. (354110) | PCEO |
| MANOR CARE OF AMERICA, INC. (F93000003441) | PCEO |
| MANOR CARE OF DADE, INC. (H34160) | VPGS |
| MANORCARE HEALTH SERVICES OF PLANTATION, INC. (F97000004971) | PCEO |
| MAPLE LEAF OF BREVARD COUNTY HEALTH CARE, INC. (P08991) | PD |
| MAPLE LEAF OF BREVARD COUNTY II HEALTH CARE, INC. (P11431) | PD |
| MAPLE LEAF OF CITRUS COUNTY HEALTH CARE, INC. (P08990) | DP |
| MAPLE LEAF OF COLLIER CO. HEALTH CARE, INC. (P07341) | PD |
| MAPLE LEAF OF PUTNAM COUNTY HEALTH CARE, INC. (P13180) | DP |
| PASADENA MANOR, INC. (276821) | PD |
| COLEWOOD CORPORATION (F98000005753) | PCEO |
| HCR GP-1 CORPORATION (P21872) | PCD |
| HCR HEALTH SERVICES CORP. (F94000003344) | PCEO |
| HEARTLAND MANAGEMENT SERVICES, INC. (F95000004233) | PCEO |
| JACARANDA MANOR, INC. (341213) | PD |
| MANOR CARE OF FLORIDA, INC. (H62792) | PCEO |
| MANOR LIVING CENTERS, INC. (P14602) | CEOD |
| MAPLE LEAF OF DADE CO. HEALTH CARE, INC. (P07342) | DP |
| MAPLE LEAF OF PINELLAS CO. HEALTH CARE, INC. (P07343) | DP |
| MAPLE LEAF OF PINELLAS CO. II HEALTH CARE, INC. (P11432) | DP |
| MEDICAL AID TRAINING SCHOOLS, INC. (841073) | PCEO |
| MILESTONE HEALTHCARE, INC. (F95000002543) | PCEO |
| ANCILLARY SERVICES MANAGMENT, INC. (P28255) | PCEO |
| ANCILLARY SERVICES, LLC (M99000001535) | CPD |
| HEARTLAND REHABILITATION SERVICES OF FLORIDA, INC. (H50185) | PCEO |
| MANORCARE HEALTH SERVICES OF BOYNTON BEACH, INC. (F97000004995) | PCEO |
| MAPLE LEAF OF ST. JOHNS CO. HEALTH CARE, INC. (P07345) | DP |
| MILESTONE STAFFING SERVICES, INC. (F01000000334) | CD |
| MILESTONE THERAPY SERVICES, INC. (F96000005214) | PCEO |
| MRC REHABILITATION, INC. (P95000097824) | PCEO |
| PHYSICAL, OCCUPATIONAL, & SPEECH THERAPY, INC. (P96000040194) | PCEO |
| TAMPA ARDEN, LLC (M98000000844) | CPD |
| HCR MANORCARE MEDICAL SERVICES OF FLORIDA, INC. (P96000043737) | Director |
| HEARTLAND EMPLOYMENT SERVICES, INC. (F99000004967) | PCEO |
| HEARTLAND HOME HEALTH CARE SERVICES, INC. (F95000002506) | PCEO |
| HEARTLAND REHABILITATION SERVICES, INC. (F95000003705) | President |
| HEARTLAND REHABILITATION SERVICES, INC. (F95000003705) | Director |
| HEARTLAND SERVICES OF FLORIDA, INC. (N01000005066) | PCEO |
| MANOR CARE OF BOYNTON BEACH, INC. (F71887) | PCEO |
| MANOR CARE OF DUNEDIN, INC. (F44356) | PCEO |
| MANOR CARE OF PLANTATION, INC. (367316) | PCEO |
| MANOR CARE OF SARASOTA, INC. (F56167) | PCEO |
| MANOR CARE PROPERTIES, INC. (F98000000547) | PCEO |
| MANORCARE HEALTH SERVICES, INC. (854957) | PCEO |
| PNEUMATIC CONCRETE, INC. (850226) | PCEO |
| TUSCAWILLA ARDEN, LLC (M98000000337) | CPD |
| AMERICANA HEALTHCARE CORPORATION OF NAPLES (681849) | PCEO |
| HCR MANAGEMENT CORPORATION (F96000003398) | PD |
| JACKSONVILLE HEALTHCARE CORPORATION (843719) | PCEO |
| MANOR CARE OF BOCA RATON, INC. (F71888) | PCEO |
| MANOR CARE OF BREVARD, INC. (H34149) | CP |
| MANOR CARE OF BROWARD, INC. (H34148) | Director |
| MANOR CARE OF ORANGE COUNTY, INC. (H25879) | VPGS |
| MAPLE LEAF OF HILLSBOROUGH COUNTY HEALTH CARE, INC. (P13178) | PD |
| MAPLE LEAF OF S.W. DUVAL COUNTY HEALTH CARE, INC (P13179) | DP |
| PLM, INC. (836639) | PCEO |
| RICHARDS HEALTHCARE, INC. (F95000001678) | President |
| ROSEDALE MANOR, INC. (336339) | PD |