X0303 4 2011-04-30 0 0000904978 SUN HEALTHCARE GROUP INC SUNH 0001399030 Gwyn Susan E 155 FEDERAL ST. SUITE 1100 BOSTON MA 02110 0 1 0 0 Pres. SunDance Rehabilitation Common Stock 2011-04-30 4 F 0 660 11.728 D 41104 D Ms. Gwyn elected to pay a tax liability arising upon the vesting of her restricted stock unit awards by having the Issuer withhold shares that would have otherwise been issued to her. The shares that were withheld had a value equal to the tax liability. Includes 29,790 restricted stock units that have not yet been paid in shares of the Issuer's common stock. Michael T. Berg, Attorney in Fact 2011-05-03