X0303 4 2009-04-15 0 0000904978 SUN HEALTHCARE GROUP INC SUNH 0001436989 Montevideo Michael 18831 VON KARMAN SUITE 400 IRVINE CA 92612 0 1 0 0 VP and Treasurer Common Stock 2009-04-15 4 F 0 421 8.355 D 13500 D Mr. Monevideo elected to pay tax liability arising upon the vesting of his restricted stock unit awards by having the Issuer withhold shares that would have otherwise been issued to him The shares that were withheld had a value equal to the tax liability. Includes 11,941 restricted stock units that have not yet been paid in shares of the Issuer's common stock. Michael T. Berg, Attorney in Fact 2009-04-16