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&lt;p style="FONT-FAMILY: times;"&gt;&lt;font size="2"&gt;&lt;b&gt;3. Significant Transactions&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;
&lt;p style="FONT-FAMILY: times;"&gt;&lt;font size="2"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;On April&amp;#160;1, 2011, the Company entered into a joint venture with Baylor Health Care System. The joint venture consists of a partnership between Baylor Institute for Rehabilitation and a wholly-owned subsidiary of the Company ("BIR"). The Company contributed several businesses to the joint venture, including its Frisco inpatient rehabilitation hospital and certain Texas-based outpatient rehabilitation clinics. A gain of $1.2&amp;#160;million was recognized on this contribution and is included in the general and administrative line item on the consolidated statement of operations for the year ended December&amp;#160;31, 2011. In 2011, the Company invested $13.5&amp;#160;million in cash which consisted of the purchase of partnership units for $7.6&amp;#160;million and working capital investments of $5.9&amp;#160;million and in 2012, the Company invested an additional $7.8&amp;#160;million. The Company owns a 49.0% non-controlling interest in the partnership and is accounting for the investment using the equity method.&lt;/font&gt;&lt;/p&gt;
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