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. 2017 Nov 22;54:0046958017742761. doi: 10.1177/0046958017742761

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© The Author(s) 2017

This article is distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 License (http://www.creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission provided the original work is attributed as specified on the SAGE and Open Access page(https://us.sagepub.com/en-us/nam/open-access-at-sage).

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graphic file with name 10.1177_0046958017742761-fig1.jpg — The legal restructuring results in the following simplified chart.

Main source. Ernst & Young, Report of Independent Auditors GGNC Holdings LLC. Notes to Consolidated Financial Statements Periods Ended December 31, 2007 and 2006. 2008. USA.

Note. The chart does not take into account the nursing homes that retain the name Beverly Healthcare, which is the case for around 80 homes. GGNSC = Golden Gate National Senior Care.