TURNAROUND MANAGEMENT LIST

Tutera acted as a consultant and special advisor with respect to the
operation of Belwood Nursing Home, which is owned and operated by
Peoria County, Illinois. In addition to providing Peoria County, Illinois
with a licensed administrator, Tutera submitted a proposal to manage
Belwood Nursing Home for Peoria County, Illinois for the next several
years. However, Peoria County, Illinois ultimately decided to retain the
ownership and operation of Belwood for itself and Tutera thereafter
terminated its services in accordance with its contract.