----

|                                                  |
|--------------------------------------------------|
|                                                  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                             | As of September 30, 2015 |
|                                             | Historical |   | Pro Forma Adjustments |   |   |
|                                             | HealthSouth |   | RHP |   | Adjustments for Entity Not Purchased |   | Allocation of Acquisition Consideration |   | Pro Forma Combined |
|                                             | (In Millions) |
| Assets                                           |   |   |   |   |   |   |   |   |   |
| Current assets:                                  |   |   |   |   |   |   |   |   |   |
| Cash and cash equivalents                        | $ | 801.6 |  |   | $ | 45.0 |  |   | $ | (2.0 | ) |   | $ | (772.3 | ) |   | $ | 72.3 |  |
| Accounts receivable, net                         | 350.9 |  |   | 27.6 |  |   | — |  |   | — |  |   | 378.5 |  |
| Deferred income tax assets                       | 185.9 |  |   | — |  |   | — |  |   | — |  |   | 185.9 |  |
| Other current assets                             | 124.6 |  |   | 10.0 |  |   | (5.4 | ) |   | — |  |   | 129.2 |  |
| Total current assets                             | 1,463.0 |  |   | 82.6 |  |   | (7.4 | ) |   | (772.3 | ) |   | 765.9 |  |
| Property and equipment, net                      | 1,079.1 |  |   | 171.9 |  |   | — |  |   | 48.5 |  |   | 1,299.5 |  |
| Goodwill                                         | 1,105.0 |  |   | 60.2 |  |   | — |  |   | 581.0 |  |   | 1,746.2 |  |
| Intangible assets, net                           | 324.7 |  |   | 6.7 |  |   | — |  |   | 59.5 |  |   | 390.9 |  |
| Deferred income tax assets                       | 55.4 |  |   | — |  |   | — |  |   | (1.8 | ) |   | 53.6 |  |
| Other long-term assets                           | 222.1 |  |   | 4.7 |  |   | (0.9 | ) |   | — |  |   | 225.9 |  |
| Total assets                                     | $ | 4,249.3 |  |   | $ | 326.1 |  |   | $ | (8.3 | ) |   | $ | (85.1 | ) |   | $ | 4,482.0 |  |
| Liabilities and Shareholders’ Equity       |   |   |   |   |   |   |   |   |
| Current liabilities:                             |   |   |   |   |   |   |   |   |   |
| Current portion of long-term debt                | $ | 23.6 |  |   | $ | 6.4 |  |   | $ | — |  |   | $ | (2.3 | ) |   | $ | 27.7 |  |
| Accounts payable                                 | 65.6 |  |   | 1.9 |  |   | (0.2 | ) |   | — |  |   | 67.3 |  |
| Accrued expenses and other current liabilities   | 314.4 |  |   | 13.5 |  |   | (1.9 | ) |   | 5.0 |  |   | 331.0 |  |
| Total current liabilities                        | 403.6 |  |   | 21.8 |  |   | (2.1 | ) |   | 2.7 |  |   | 426.0 |  |
| Long-term debt, net of current portion           | 2,800.7 |  |   | 331.9 |  |   | — |  |   | (126.1 | ) |   | 3,006.5 |  |
| Other long-term liabilities                      | 140.7 |  |   | 7.4 |  |   | — |  |   | — |  |   | 148.1 |  |
|                                             | 3,345.0 |  |   | 361.1 |  |   | (2.1 | ) |   | (123.4 | ) |   | 3,580.6 |  |
| Commitments and contingencies                    |   |   |   |   |   |   |   |   |   |
| Redeemable noncontrolling interests              | 114.1 |  |   | — |  |   | — |  |   | — |  |   | 114.1 |  |
| Shareholders’ equity:                      |   |   |   |   |   |   |   |   |   |
| HealthSouth shareholders’ equity           | 630.4 |  |   | (38.9 | ) |   | (6.2 | ) |   | 42.0 |  |   | 627.3 |  |
| Noncontrolling interests                         | 159.8 |  |   | 3.9 |  |   | — |  |   | (3.7 | ) |   | 160.0 |  |
| Total shareholders’ equity                 | 790.2 |  |   | (35.0 | ) |   | (6.2 | ) |   | 38.3 |  |   | 787.3 |  |
| Total liabilities and shareholders’ equity | $ | 4,249.3 |  |   | $ | 326.1 |  |   | $ | (8.3 | ) |   | $ | (85.1 | ) |   | $ | 4,482.0 |  |

----

|                                                                                                       |
|-------------------------------------------------------------------------------------------------------|
|                                                                                                       |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                                                                  | For the Year Ended December 31, 2014 |
|                                                                                                  | Historical |   |   |   | Pro Forma Adjustments |   |   |
|                                                                                                  | HealthSouth |   | RHP |   | Adjustments for Consistent Presentation |   | Adjustments for Entity Not Purchased |   | Acquisition Related Debt Transactions |   | Allocation of Acquisition Consideration |   | Pro Forma Combined |
|                                                                                                  | (In Millions, Except Per Share Data) |
| Net operating revenues                                                                                | $ | 2,405.9 |  |   | $ | 249.1 |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | 2,655.0 |  |
| Less: Provision for doubtful accounts                                                                 | (31.6 | ) |   | — |  |   | (3.4 | ) |   | — |  |   | — |  |   | — |  |   | (35.0 | ) |
| Net operating revenues less provision for doubtful accounts                                           | 2,374.3 |  |   | 249.1 |  |   | (3.4 | ) |   | — |  |   | — |  |   | — |  |   | 2,620.0 |  |
| Operating expenses:                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Salaries and benefits                                                                                 | 1,161.7 |  |   | 108.8 |  |   | — |  |   | (0.4 | ) |   | — |  |   | — |  |   | 1,270.1 |  |
| Purchased services and professional fees                                                              | — |  |   | 16.2 |  |   | (14.2 | ) |   | (2.0 | ) |   | — |  |   | — |  |   | — |  |
| Other operating expenses                                                                              | 351.6 |  |   | 27.0 |  |   | 4.8 |  |   | (0.3 | ) |   | — |  |   | — |  |   | 383.1 |  |
| Occupancy costs                                                                                       | 41.6 |  |   | 11.8 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 53.4 |  |
| Supplies                                                                                              | 111.9 |  |   | — |  |   | 9.4 |  |   | — |  |   | — |  |   | — |  |   | 121.3 |  |
| General and administrative expenses                                                                   | 124.8 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 0.1 |  |   | 124.9 |  |
| Depreciation and amortization                                                                         | 107.7 |  |   | 13.1 |  |   | — |  |   | — |  |   | — |  |   | 8.8 |  |   | 129.6 |  |
| Management fees to affiliates                                                                         | — |  |   | 1.0 |  |   | — |  |   | (1.0 | ) |   | — |  |   | — |  |   | — |  |
| Provision for doubtful accounts                                                                       | — |  |   | 3.4 |  |   | (3.4 | ) |   | — |  |   | — |  |   | — |  |   | — |  |
| Government, class action, and related settlements                                                     | (1.7 | ) |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | (1.7 | ) |
| Professional fees - accounting, tax, and legal                                                        | 9.3 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 9.3 |  |
| Total operating expenses                                                                              | 1,906.9 |  |   | 181.3 |  |   | (3.4 | ) |   | (3.7 | ) |   | — |  |   | 8.9 |  |   | 2,090.0 |  |
| Loss on early extinguishment of debt                                                                  | 13.2 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 13.2 |  |
| Interest expense and amortization of debt discounts and fees                                          | 109.2 |  |   | 22.6 |  |   | — |  |   | — |  |   | 32.9 |  |   | — |  |   | 164.7 |  |
| Other income                                                                                          | (31.2 | ) |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | (31.2 | ) |
| Equity in net income of nonconsolidated affiliates                                                    | (10.7 | ) |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | (10.7 | ) |
| Income from continuing operations before income tax expense                                           | 386.9 |  |   | 45.2 |  |   | — |  |   | 3.7 |  |   | (32.9 | ) |   | (8.9 | ) |   | 394.0 |  |
| Provision for income tax expense                                                                      | 110.7 |  |   | — |  |   | — |  |   | 1.5 |  |   | (13.1 | ) |   | 12.9 |  |   | 112.0 |  |
| Income from continuing operations                                                                     | 276.2 |  |   | 45.2 |  |   | — |  |   | 2.2 |  |   | (19.8 | ) |   | (21.8 | ) |   | 282.0 |  |
| Less: Net income attributable to noncontrolling interest                                              | (59.7 | ) |   | (4.2 | ) |   | — |  |   | — |  |   | — |  |   | 4.2 |  |   | (59.7 | ) |
| Net income from continuing operations attributable to HealthSouth                                     | 216.5 |  |   | 41.0 |  |   | — |  |   | 2.2 |  |   | (19.8 | ) |   | (17.6 | ) |   | 222.3 |  |
| Less: Convertible perpetual preferred stock dividends                                                 | (6.3 | ) |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | (6.3 | ) |
| Net income from continuing operations attributable to HealthSouth common shareholders                 | $ | 210.2 |  |   | $ | 41.0 |  |   | $ | — |  |   | $ | 2.2 |  |   | $ | (19.8 | ) |   | $ | (17.6 | ) |   | $ | 216.0 |  |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average common shares outstanding:                                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic                                                                                                 | 86.8 |  |   |   |   |   |   |   |   |   |   |   |   | 86.8 |  |
| Diluted                                                                                               | 100.7 |  |   |   |   |   |   |   |   |   |   |   |   | 100.7 |  |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic earnings per share from continuing operations attributable to HealthSouth common shareholders   | $ | 2.40 |  |   |   |   |   |   |   |   |   |   |   |   | $ | 2.46 |  |
| Diluted earnings per share from continuing operations attributable to HealthSouth common shareholders | $ | 2.24 |  |   |   |   |   |   |   |   |   |   |   |   | $ | 2.30 |  |

----

|                                                                                                       |
|-------------------------------------------------------------------------------------------------------|
|                                                                                                       |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                                                                  | For the Nine Months Ended September 30, 2015 |
|                                                                                                  | Historical |   |   |   | Pro Forma Adjustments |   |   |
|                                                                                                  | HealthSouth |   | RHP |   | Adjustments for Consistent Presentation |   | Adjustments for Entity Not Purchased |   | Acquisition Related Debt Transactions |   | Allocation of Acquisition Consideration |   | Pro Forma Combined |
|                                                                                                  | (In Millions, Except Per Share Data) |
| Net operating revenues                                                                                | $ | 2,283.6 |  |   | $ | 194.4 |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | 2,478.0 |  |
| Less: Provision for doubtful accounts                                                                 | (33.2 | ) |   | — |  |   | (1.8 | ) |   | — |  |   | — |  |   | — |  |   | (35.0 | ) |
| Net operating revenues less provision for doubtful accounts                                           | 2,250.4 |  |   | 194.4 |  |   | (1.8 | ) |   | — |  |   | — |  |   | — |  |   | 2,443.0 |  |
| Operating expenses:                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Salaries and benefits                                                                                 | 1,204.0 |  |   | 75.4 |  |   | — |  |   | (0.2 | ) |   | — |  |   | — |  |   | 1,279.2 |  |
| Purchased services and professional fees                                                              | — |  |   | 15.6 |  |   | (10.7 | ) |   | (2.1 | ) |   | — |  |   | (2.8 | ) |   | — |  |
| Other operating expenses                                                                              | 314.1 |  |   | 19.9 |  |   | 3.6 |  |   | (0.3 | ) |   | — |  |   | (4.5 | ) |   | 332.8 |  |
| Occupancy costs                                                                                       | 37.1 |  |   | 8.9 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 46.0 |  |
| Supplies                                                                                              | 94.1 |  |   | — |  |   | 7.1 |  |   | — |  |   | — |  |   | — |  |   | 101.2 |  |
| General and administrative expenses                                                                   | 97.3 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 0.2 |  |   | 97.5 |  |
| Depreciation and amortization                                                                         | 98.3 |  |   | 9.3 |  |   | — |  |   | — |  |   | — |  |   | 7.1 |  |   | 114.7 |  |
| Management fees to affiliates                                                                         | — |  |   | 0.8 |  |   | — |  |   | (0.8 | ) |   | — |  |   | — |  |   | — |  |
| Provision for doubtful accounts                                                                       | — |  |   | 1.8 |  |   | (1.8 | ) |   | — |  |   | — |  |   | — |  |   | — |  |
| Government, class action, and related settlements                                                     | 8.0 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 8.0 |  |
| Professional fees - accounting, tax, and legal                                                        | 2.7 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 2.7 |  |
| Total operating expenses                                                                              | 1,855.6 |  |   | 131.7 |  |   | (1.8 | ) |   | (3.4 | ) |   | — |  |   | — |  |   | 1,982.1 |  |
| Loss on early extinguishment of debt                                                                  | 20.0 |  |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | 20.0 |  |
| Interest expense and amortization of debt discounts and fees                                          | 98.3 |  |   | 19.2 |  |   | — |  |   | — |  |   | 23.1 |  |   | — |  |   | 140.6 |  |
| Other income                                                                                          | (4.2 | ) |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | (4.2 | ) |
| Equity in net income of nonconsolidated affiliates                                                    | (6.3 | ) |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | (6.3 | ) |
| Income from continuing operations before income tax expense                                           | 287.0 |  |   | 43.5 |  |   | — |  |   | 3.4 |  |   | (23.1 | ) |   | — |  |   | 310.8 |  |
| Provision for income tax expense                                                                      | 98.4 |  |   | — |  |   | — |  |   | 1.4 |  |   | (9.3 | ) |   | 15.6 |  |   | 106.1 |  |
| Income from continuing operations                                                                     | 188.6 |  |   | 43.5 |  |   | — |  |   | 2.0 |  |   | (13.8 | ) |   | (15.6 | ) |   | 204.7 |  |
| Less: Net income attributable to noncontrolling interest                                              | (50.9 | ) |   | (4.4 | ) |   | — |  |   | — |  |   | — |  |   | 4.4 |  |   | (50.9 | ) |
| Net income from continuing operations attributable to HealthSouth                                     | 137.7 |  |   | 39.1 |  |   | — |  |   | 2.0 |  |   | (13.8 | ) |   | (11.2 | ) |   | 153.8 |  |
| Less: Convertible perpetual preferred stock dividends                                                 | (1.6 | ) |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | (1.6 | ) |
| Net income from continuing operations attributable to HealthSouth common shareholders                 | $ | 136.1 |  |   | $ | 39.1 |  |   | $ | — |  |   | $ | 2.0 |  |   | $ | (13.8 | ) |   | $ | (11.2 | ) |   | $ | 152.2 |  |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average common shares outstanding:                                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic                                                                                                 | 89.1 |  |   |   |   |   |   |   |   |   |   |   |   | 89.1 |  |
| Diluted                                                                                               | 101.4 |  |   |   |   |   |   |   |   |   |   |   |   | 101.4 |  |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic earnings per share from continuing operations attributable to HealthSouth common shareholders   | $ | 1.52 |  |   |   |   |   |   |   |   |   |   |   |   | $ | 1.69 |  |
| Diluted earnings per share from continuing operations attributable to HealthSouth common shareholders | $ | 1.43 |  |   |   |   |   |   |   |   |   |   |   |   | $ | 1.58 |  |

----

|                                                                      |
|----------------------------------------------------------------------|
|                                                                      |  |  |  |
| Fair value of assets acquired, net of $43.0 million of cash acquired | $ | 322.6 |  |
| Goodwill                                                             | 641.2 |  |
| Fair value of liabilities assumed                                    | (234.3 | ) |
| Noncontrolling interest                                              | (0.2 | ) |
| Net cash paid for acquisition                                        | $ | 729.3 |  |

|                                                        |
|--------------------------------------------------------|
|                                                        |  |  |  |
| Sources of funds:                                      |   |
| August 2015 issuance of 5.75% Senior Notes due 2024    | $ | 350.0 |  |
| September 2015 issuance of 5.75% Senior Notes due 2025 | 350.0 |  |
| Term loan/revolving credit facilities and cash         | 72.3 |  |
| Total sources                                          | $ | 772.3 |  |

----

|                                                     |
|-----------------------------------------------------|
|                                                     |  |  |  |
| Cash and cash equivalents                           | $ | 43.0 |  |
| Accounts receivable, net                            | 27.6 |  |
| Prepaid expenses and other current assets           | 4.6 |  |
| Property and equipment, net                         | 220.4 |  |
| Identifiable intangible assets:                     |   |  |
| Noncompete agreements (useful life of 1 to 2 years) | 9.7 |  |
| Trade names (useful life of 20 years)               | 8.5 |  |
| Certificates of need (useful life of 20 years)      | 36.6 |  |
| Licenses (useful life of 20 years)                  | 11.4 |  |
| Goodwill                                            | 641.2 |  |
| Other long-term assets                              | 3.8 |  |
| Total assets acquired                               | 1,006.8 |  |
| Current portion of long-term debt                   | 4.1 |  |
| Accounts payable                                    | 1.7 |  |
| Other current liabilities                           | 11.5 |  |
| Long-term debt, net of current portion              | 205.8 |  |
| Other long-term liabilities                         | 7.4 |  |
| Deferred tax liabilities                            | 3.8 |  |
| Total liabilities assumed                           | 234.3 |  |
| Noncontrolling interests                            | 0.2 |  |
| Net assets acquired                                 | $ | 772.3 |  |

----

|                                                  |
|--------------------------------------------------|
|                                                  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                             | Fair Value Adjustments and Elimination of Equity |   | Payoff of RHP Debt at Closing |   | Capital Lease Adjustment |   | HealthSouth Transaction Costs |   | Total Adjustments for Acquisition Consideration |
| Assets                                           |   |   |   |   |   |   |   |   |   |
| Cash and cash equivalents                        | $ | (591.5 | ) |   | $ | (151.7 | ) |   | $ | (29.1 | ) |   | $ | — |  |   | $ | (772.3 | ) |
| Accounts receivable, net                         | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Deferred income tax assets                       | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Other current assets                             | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Total current assets                             | (591.5 | ) |   | (151.7 | ) |   | (29.1 | ) |   | — |  |   | (772.3 | ) |
| Property and equipment, net                      | (3.8 | ) |   | — |  |   | 52.3 |  |   | — |  |   | 48.5 |  |
| Goodwill                                         | 581.0 |  |   | — |  |   | — |  |   | — |  |   | 581.0 |  |
| Intangible assets, net                           | 59.5 |  |   | — |  |   | — |  |   | — |  |   | 59.5 |  |
| Deferred income tax assets                       | (3.8 | ) |   | — |  |   | — |  |   | 2.0 |  |   | (1.8 | ) |
| Other long-term assets                           | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Total assets                                     | $ | 41.4 |  |   | $ | (151.7 | ) |   | $ | 23.2 |  |   | $ | 2.0 |  |   | $ | (85.1 | ) |
| Liabilities and Shareholders’ Equity       |   |   |   |   |   |   |   |   |   |
| Current portion of long-term debt                | $ | — |  |   | $ | (3.9 | ) |   | $ | 1.6 |  |   | $ | — |  |   | $ | (2.3 | ) |
| Accounts payable                                 | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Accrued expenses and other current liabilities   | — |  |   | (0.1 | ) |   | — |  |   | 5.1 |  |   | 5.0 |  |
| Total current liabilities                        | — |  |   | (4.0 | ) |   | 1.6 |  |   | 5.1 |  |   | 2.7 |  |
| Long-term debt, net of current portion           | — |  |   | (147.7 | ) |   | 21.6 |  |   | — |  |   | (126.1 | ) |
| Other long-term liabilities                      | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
|                                             | — |  |   | (151.7 | ) |   | 23.2 |  |   | 5.1 |  |   | (123.4 | ) |
| Commitments and contingencies                    |   |   |   |   |   |   |   |   |   |
| Redeemable noncontrolling interests              | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Shareholders’ equity:                      |   |   |   |   |   |   |   |   |   |
| HealthSouth shareholders’ equity           | 45.1 |  |   | — |  |   | — |  |   | (3.1 | ) |   | 42.0 |  |
| Noncontrolling interests                         | (3.7 | ) |   | — |  |   | — |  |   | — |  |   | (3.7 | ) |
| Total shareholders’ equity                 | 41.4 |  |   | — |  |   | — |  |   | (3.1 | ) |   | 38.3 |  |
| Total liabilities and shareholders’ equity | $ | 41.4 |  |   | $ | (151.7 | ) |   | $ | 23.2 |  |   | $ | 2.0 |  |   | $ | (85.1 | ) |

----

|                                                               |
|---------------------------------------------------------------|
|                                                               |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                          | Purchased Services and Professional Fees |   | Supplies |   | Provision for Doubtful Accounts |   | Total Adjustments for Consistent Presentation |
| Net operating revenues                                        | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |
| Less: Provision for doubtful accounts                         | — |  |   | — |  |   | (3.4 | ) |   | (3.4 | ) |
| Net operating revenues less provision for doubtful accounts   | — |  |   | — |  |   | (3.4 | ) |   | (3.4 | ) |
| Operating expenses:                                           |   |   |   |   |   |   |   |
| Salaries and benefits                                         | — |  |   | — |  |   | — |  |   | — |  |
| Purchased services and professional fees                      | (14.2 | ) |   | — |  |   | — |  |   | (14.2 | ) |
| Other operating expenses                                      | 14.2 |  |   | (9.4 | ) |   | — |  |   | 4.8 |  |
| Occupancy costs                                               | — |  |   | — |  |   | — |  |   | — |  |
| Supplies                                                      | — |  |   | 9.4 |  |   | — |  |   | 9.4 |  |
| General and administrative expenses                           | — |  |   | — |  |   | — |  |   | — |  |
| Depreciation and amortization                                 | — |  |   | — |  |   | — |  |   | — |  |
| Management fees to affiliates                                 | — |  |   | — |  |   | — |  |   | — |  |
| Provision for doubtful accounts                               | — |  |   | — |  |   | (3.4 | ) |   | (3.4 | ) |
| Government, class action, and related settlements             | — |  |   | — |  |   | — |  |   | — |  |
| Professional fees - accounting, tax, and legal                | — |  |   | — |  |   | — |  |   | — |  |
| Total operating expenses                                      | — |  |   | — |  |   | (3.4 | ) |   | (3.4 | ) |
| Loss on early extinguishment of debt                          | — |  |   | — |  |   | — |  |   | — |  |
| Interest expense and amortization of debt discounts and fees  | — |  |   | — |  |   | — |  |   | — |  |
| Other income                                                  | — |  |   | — |  |   | — |  |   | — |  |
| Equity in net income of nonconsolidated affiliates            | — |  |   | — |  |   | — |  |   | — |  |
| Income from continuing operations before income tax expense   | — |  |   | — |  |   | — |  |   | — |  |
| Provision for income tax expense                              | — |  |   | — |  |   | — |  |   | — |  |
| Income from continuing operations                             | — |  |   | — |  |   | — |  |   | — |  |
| Less: Net income attributable to noncontrolling interests     | — |  |   | — |  |   | — |  |   | — |  |
| Net income from continuing operations attributable to Reliant | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |

----

|                                                               |
|---------------------------------------------------------------|
|                                                               |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                          | Purchased Services and Professional Fees |   | Supplies |   | Provision for Doubtful Accounts |   | Total Adjustments for Consistent Presentation |
| Net operating revenues                                        | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |
| Less: Provision for doubtful accounts                         | — |  |   | — |  |   | (1.8 | ) |   | (1.8 | ) |
| Net operating revenues less provision for doubtful accounts   | — |  |   | — |  |   | (1.8 | ) |   | (1.8 | ) |
| Operating expenses:                                           |   |   |   |   |   |   |   |
| Salaries and benefits                                         | — |  |   | — |  |   | — |  |   | — |  |
| Purchased services and professional fees                      | (10.7 | ) |   | — |  |   | — |  |   | (10.7 | ) |
| Other operating expenses                                      | 10.7 |  |   | (7.1 | ) |   | — |  |   | 3.6 |  |
| Occupancy costs                                               | — |  |   | — |  |   | — |  |   | — |  |
| Supplies                                                      | — |  |   | 7.1 |  |   | — |  |   | 7.1 |  |
| General and administrative expenses                           | — |  |   | — |  |   | — |  |   | — |  |
| Depreciation and amortization                                 | — |  |   | — |  |   | — |  |   | — |  |
| Management fees to affiliates                                 | — |  |   | — |  |   | — |  |   | — |  |
| Provision for doubtful accounts                               | — |  |   | — |  |   | (1.8 | ) |   | (1.8 | ) |
| Government, class action, and related settlements             | — |  |   | — |  |   | — |  |   | — |  |
| Professional fees - accounting, tax, and legal                | — |  |   | — |  |   | — |  |   | — |  |
| Total operating expenses                                      | — |  |   | — |  |   | (1.8 | ) |   | (1.8 | ) |
| Loss on early extinguishment of debt                          | — |  |   | — |  |   | — |  |   | — |  |
| Interest expense and amortization of debt discounts and fees  | — |  |   | — |  |   | — |  |   | — |  |
| Other income                                                  | — |  |   | — |  |   | — |  |   | — |  |
| Equity in net income of nonconsolidated affiliates            | — |  |   | — |  |   | — |  |   | — |  |
| Income from continuing operations before income tax expense   | — |  |   | — |  |   | — |  |   | — |  |
| Provision for income tax expense                              | — |  |   | — |  |   | — |  |   | — |  |
| Income from continuing operations                             | — |  |   | — |  |   | — |  |   | — |  |
| Less: Net income attributable to noncontrolling interests     | — |  |   | — |  |   | — |  |   | — |  |
| Net income from continuing operations attributable to Reliant | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |

----

|                                                              |
|--------------------------------------------------------------|
|                                                              |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                         | Term Loan Facilities |   | Revolving Credit Facility |   | 5.75% Senior Notes due 2024 |   | 5.75% Senior Notes due 2025 |   | RHP Debt |   | Total Adjustments for Acquisition Related Debt |
| Interest expense and amortization of debt discounts and fees | $ | 2.8 |  |   | $ | (2.4 | ) |   | $ | 20.2 |  |   | $ | 19.7 |  |   | $ | (7.4 | ) |   | $ | 32.9 |  |

|                                                              |
|--------------------------------------------------------------|
|                                                              |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                         | Term Loan Facilities |   | Revolving Credit Facility |   | 5.75% Senior Notes due 2024 |   | 5.75% Senior Notes due 2025 |   | RHP Debt |   | Total Adjustments for Acquisition Related Debt |
| Interest expense and amortization of debt discounts and fees | $ | 2.0 |  |   | $ | (1.8 | ) |   | $ | 15.4 |  |   | $ | 15.5 |  |   | $ | (8.0 | ) |   | $ | 23.1 |  |

|         |                              |
|---------|------------------------------|
| • | term loan facilities - 2.25% |

|         |                                   |
|---------|-----------------------------------|
| • | revolving credit facility - 2.25% |

|         |                                                   |
|---------|---------------------------------------------------|
| • | senior notes - 6.0%, inclusive of financing costs |

----

|                                                                   |
|-------------------------------------------------------------------|
|                                                                   |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                              | Depreciation & Amortization |   | Income Taxes |   | Other |   | Total Adjustments for Acquisition Consideration |
| Operating expenses:                                               |   |   |   |   |   |   |   |
| Purchased services and professional fees                          | $ | — |  |   | $ | — |  |   | $ | — |  |   | $ | — |  |
| Other operating expenses                                          | — |  |   | — |  |   | — |  |   | — |  |
| General and administrative expenses                               | — |  |   | — |  |   | 0.1 |  |   | 0.1 |  |
| Depreciation and amortization                                     | 8.8 |  |   | — |  |   | — |  |   | 8.8 |  |
| Total operating expenses                                          | 8.8 |  |   | — |  |   | 0.1 |  |   | 8.9 |  |
| Loss on early extinguishment of debt                              | — |  |   | — |  |   | — |  |   | — |  |
| Income from continuing operations before income tax expense       | (8.8 | ) |   | — |  |   | (0.1 | ) |   | (8.9 | ) |
| Provision for income tax expense                                  | (3.5 | ) |   | 16.4 |  |   | — |  |   | 12.9 |  |
| Income from continuing operations                                 | (5.3 | ) |   | (16.4 | ) |   | (0.1 | ) |   | (21.8 | ) |
| Less: Net income attributable to noncontrolling interest          | — |  |   | — |  |   | 4.2 |  |   | 4.2 |  |
| Net income from continuing operations attributable to HealthSouth | $ | (5.3 | ) |   | $ | (16.4 | ) |   | $ | 4.1 |  |   | $ | (17.6 | ) |

----

|                                                                   |
|-------------------------------------------------------------------|
|                                                                   |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                              |   | Depreciation & Amortization |   | Transaction Costs |   | Income Taxes |   | Other |   | Total Adjustments for Acquisition Consideration |
| Operating expenses:                                               |   |   |   |   |   |   |   |   |   |   |
| Purchased services and professional fees                          |   | $ | — |  |   | $ | (2.8 | ) |   | $ | — |  |   | $ | — |  |   | $ | (2.8 | ) |
| Other operating expenses                                          |   | — |  |   | (4.5 | ) |   | — |  |   | — |  |   | (4.5 | ) |
| General and administrative expenses                               |   | — |  |   | — |  |   | — |  |   | 0.2 |  |   | 0.2 |  |
| Depreciation and amortization                                     |   | 7.1 |  |   | — |  |   | — |  |   | — |  |   | 7.1 |  |
| Total operating expenses                                          |   | 7.1 |  |   | (7.3 | ) |   | — |  |   | 0.2 |  |   | — |  |
| Loss on early extinguishment of debt                              |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Income from continuing operations before income tax expense       |   | (7.1 | ) |   | 7.3 |  |   | — |  |   | (0.2 | ) |   | — |  |
| Provision for income tax expense                                  |   | (2.8 | ) |   | 2.9 |  |   | 15.6 |  |   | (0.1 | ) |   | 15.6 |  |
| Income from continuing operations                                 |   | (4.3 | ) |   | 4.4 |  |   | (15.6 | ) |   | (0.1 | ) |   | (15.6 | ) |
| Less: Net income attributable to noncontrolling interest          |   | — |  |   | — |  |   | — |  |   | 4.4 |  |   | 4.4 |  |
| Net income from continuing operations attributable to HealthSouth |   | $ | (4.3 | ) |   | $ | 4.4 |  |   | $ | (15.6 | ) |   | $ | 4.3 |  |   | $ | (11.2 | ) |

|         |                                                                                                                                                                                                                                                                                                                                                                                                                            |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Depreciation and amortization - Amounts included in the above table represent adjustments to depreciation and amortization expense based upon the estimated fair values of the property and equipment, capital leases, and definite-lived intangible assets acquired in the acquisition using their estimated remaining useful lives. Total depreciation and amortization consists of the following amounts (in millions): |

|                                     |
|-------------------------------------|
|                                     |  |  |  |  |  |  |
|                                | For the Year Ended December 31, 2014 | For the Nine Months Ended September 30, 2015 |
| Identifiable intangible assets      | $ | 6.7 |  | $ | 5.1 |  |
| Property and equipment              | (0.9 | ) | (0.2 | ) |
| Capital leases                      | 3.0 |  | 2.2 |  |
| Total depreciation and amortization | $ | 8.8 |  | $ | 7.1 |  |

|         |                                                                                                                                         |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------|
| • | Transaction Costs - Amounts included in the above table represent adjustments for costs incurred as a direct result of the acquisition. |

|         |                                                                                                                                 |
|---------|---------------------------------------------------------------------------------------------------------------------------------|
| • | Income Taxes - Amounts included in the above table represent adjustments to reflect HealthSouth’s income tax rate of 40%. |

|         |                                                                                                                                                                                                                   |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Other - Amounts included in the above table primarily include stock awards assumed to have been granted to members of RHP management during the periods presented and the impact of noncontrolling interests. |