IN RE IDAK CORP.

In re IDAK CORPORATION, et al., Debtors. The COMMONWEALTH OF MASSACHUSETTS by its DEPARTMENT OF PUBLIC WELFARE, Plaintiff, v. The UNITED STATES of America, Patricia R. Harris, as she is Secretary of the United States Department of Health, Education and Welfare, Joseph W. Bartlett and J. Joseph Maloney, Co-Receivers, IDAK Corporation, IDAK Convalescent Center of Lowell, Inc., IDAK Convalescent Center of North Reading, Inc., Brittany Towers Nursing Home, Inc., Linden House Nursing Home, Inc., IDAK Convalescent Center of Lawrence, Inc., IDAK Convalescent Center of Saugus, Inc., Broadway Convalescent Center, Inc., Brigham Manor Convalescent Home, Inc., Country Manor Convalescent Center, Inc., IDAK Convalescent Center of East Bridgewater, Inc., Pines House Nursing Home, Inc., IDAK Convalescent Center of Needham, Inc., Robbin House Convalescent Home, Inc., Blue Hills Convalescent Home, Inc., IDAK-Highland Convalescent Center, Inc., IDAK Convalescent Center of Fall River, Inc., IDAK-Grove Convalescent Center, Inc., IDAK Convalescent Home of New Bedford, Inc., IDAK Convalescent Center of Oxford, Inc., IDAK Convalescent Center of Webster, Inc., IDAK Convalescent Center of Worcester, Inc., IDAK Resident Care Center of Fitchburg, Inc., Spring House Nursing Home, Inc., Talbot Nursing Home, Inc., Edgewood Convalescent Home, Inc., IDAK Convalescent Center of Brighton, Inc., Star of David Convalescent Home, Inc., Defendants.