Note 14 - Subsequent Events

9 Months Ended

Sep. 30, 2011

(14) Subsequent Events

The Company has evaluated subsequent events from the balance sheet date through the date of this filing and identified the following item:

Acquisitions

Since September 30, 2011, the Company completed the below listed individually insignificant acquisitions, for an aggregate purchase price of $23.9 million, comprised of $22.6 million cash consideration less cash acquired of $521,000, and issued 202,999 shares of the Company’s common stock with an estimated fair value of $1.8 million. In conjunction with the below acquisitions, the Company incurred transaction costs of $370,000 all of which were incurred in the three months ended September 30, 2011 and are reported in SGA expenses in the Company’s accompanying 2011 Consolidated Statements of Operations. These acquisitions expanded the geographic coverage in Canada and in the western U.S. and, to a lesser extent, enhanced the service offering of the Company.

Company name	Form of acquisition	Date of acquisition
Capital Vocational Specialist Inc.	Substantially all of the assets and assumed certain liabilities	October 3, 2011
North York Rehabilitation Centre Inc.	Substantially all of the assets and assumed certain liabilities	October 3, 2011
Matrix Health Management Inc.	Substantially all of the assets and assumed certain liabilities	October 24, 2011
IME Operations of Michael M. Bronshvag, M.D.	Substantially all of the assets and assumed certain liabilities	October 27, 2011