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                                                                    EXHIBIT 10.1

             DEBTOR-IN-POSSESSION MASTER PURCHASE AND SALE AGREEMENT

          MASTER PURCHASE AND SALE AGREEMENT dated as of the __24_day of
December, 2002 between Sun Capital Healthcare, Inc., located at 929 Clint Moore
Road, Boca Raton, Florida 33487 (the "PURCHASER") and Med Diversified, Inc.,
located at 200 Brickstone Square, Suite 403, Andover, MA., Chartwell Diversified
Services, Inc., located at 200 Brickstone Square, Suite 403, Andover, MA.,
Resource Pharmacy, Inc., located at 5 Cactus Garden Drive, Henderson, NV.,
Chartwell Community Services, Inc., located at 16650 Westgrove Drive, Suite 300,
Addison, TX., and Chartwell Caregivers, Inc., located at 16650 Westgrove Drive,
Suite 300, Addison, TX., debtors and debtors in possession (each, a "DEBTOR" and
"PROVIDER;" collectively, the "DEBTORS" and "PROVIDERS") relating to the sale,
from time to time, of certain third-party payable accounts receivable of each
Provider.

          1.    ACCOUNTS TO BE OFFERED. On the terms and subject to the
conditions set forth in this Agreement, during a period of one (1) year subject
to the provisions of Section 11 hereof (the "OFFER PERIOD") from the date hereof
each Provider may offer, on a weekly basis, to sell to Purchaser), free and
clear of all liens, claims, encumbrances and rights of any other person or
entity, all of the third party payable accounts receivable (the "ACCOUNTS"),
owing to the Provider arising out of the delivery of medical, surgical,
diagnostic or other healthcare related goods or services, of which a portion of
(or all of) such Accounts are payable by commercial insurance companies,
not-for-profit insurance companies (such as Blue Cross and Blue Shield entities)
issuing health, personal injury, workers' compensation or other types of
insurance, employers or unions which self-insure for employee or member health
insurance, prepaid healthcare organizations, preferred provider organizations,
health maintenance organizations or other similar entities, Medicare, Medicaid,
governmental bodies or other similar entities, or any third-party intermediary
with respect to any of the foregoing (each, a "THIRD PARTY OBLIGOR"), together
with all accounts, chattel paper, and general intangibles related thereto, all
rights, remedies, guarantees, security interests and liens in respect of any of
the foregoing, all records (other than patient medical records to the extent
protected from disclosure by law) and other information necessary or relevant to
the collection of the Accounts and all proceeds of any of the foregoing.
Accounts for which the Third Party Obligor is the United States of America or
any state or any agency or instrumentality thereof or any state which is
obligated to make any payments with respect to Medicare or Medicaid Accounts or
representing amounts owing under any other program established by a federal or
state law which provides for payments for healthcare goods or services to be
made to the Provider are hereinafter referred to as "GOVERNMENTAL ACCOUNTS"; all
other Accounts are sometimes hereinafter referred to as "NON-GOVERNMENTAL
ACCOUNTS". The Purchaser shall have the right, in its sole discretion for any or
for no reason, to purchase, or not purchase, any of the Accounts as are
acceptable to it in its sole discretion, but, on account of all obligations of
each and all of the Providers under this Agreement, the Purchaser shall in any
event have a lien and security interest, upon (i) all accounts owned by and
payable to each and all of the Providers by any Third Party Obligor and

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(ii) all accounts owned by and payable to each and all of the Provider by any
patients directly (each a "PATIENT OBLIGOR").

          2.    INITIAL DOWN PAYMENT AND PURCHASE PRICE.

          (a)   Upon Purchaser's receipt and acceptance of each Purchase
Schedule (annexed hereto as Exhibit A), or any portion thereof, Purchaser may
advance to the Provider up to 80 percent of the aggregate expected Net
Collectible Amount (as hereinafter defined) of the Accounts described in each
Purchase Schedule (the "INITIAL DOWN PAYMENT") subject to Purchaser's right to
maintain a Reserve Account. The Reserve Account shall be an account maintained
on Purchaser's books, and Purchaser shall not be obligated to: (i) maintain cash
or other funds in such account; or (ii) segregate funds or other amounts held in
or credited to the Reserve Account from other funds held by Purchaser. The
Provider shall not be entitled to any interest or income on amounts credited to
the Reserve Account. All checks received shall be deemed credited to the Reserve
Account not less than 5 days after receipt. The Reserve Account shall mean an
amount sufficient to cover, among other things, returns, allowances, deductions,
reductions in the unpaid balance of an Account, and disputes and/or charge backs
including any charge back Purchaser anticipates might arise in the future, as
security for the payment of each Provider's and all of the Providers'
obligations hereunder to Purchaser. Purchaser may, in its sole and exclusive
discretion, increase or decrease the amount of the Reserve Account as Purchaser
may deem necessary to protect Purchaser's interests. Subject to Purchaser's
right to withhold funds with respect to the Reserve Account, on each Friday (or
if such Friday is a bank holiday in the State of Florida, on the next business
day which is not such a bank holiday) of the week in which all Purchased
Accounts (as hereinafter defined) set forth on the applicable Purchase Schedule
have been collected in good funds (other than as to any Purchased Account not
collected as a result of a discharge in bankruptcy or insolvency of the
applicable Third Party Obligor), Purchaser will pay to the Provider the amount
of the Purchase Price minus (i) the Initial Down Payment, (ii) the Purchaser's
discount fees, (iii) all returns, allowances, deductions, reductions and
discounts calculated upon shortest or longest selling terms, at Purchaser's
option, on any alternative terms of sale offered by the Provider to Third Party
Obligor, and (iv) all other unpaid sums charged or chargeable to the Provider
which shall include, but not be limited to, all costs and expenses (including
attorney's fees), of any kind and nature, which Purchaser may incur including
notice, audit, lien and title examinations, and including protecting and
preserving its interests under or in connection with this Agreement.

          (b)   Purchaser's discount fee as to each Purchased Account shall be a
percentage of the Net Collectible Amount (as hereinafter defined) of each
Purchased Account based on the number of days elapsed between the Weekly Closing
Date (as defined below) relating to such Purchased Account and the date on which
Purchaser shall have received collections in an amount equal to the Initial Down
Payment for such Purchased Account.

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<Table>
<Caption>
                                  PERCENTAGE OF
       DAYS ELAPSED          NET COLLECTIBLE AMOUNT

         <S>                    <C>
          0 - 150                 .075% per day
         Over 150               18.00% per annum
</Table>

          (c)   The purchase price for each Account (the "PURCHASE PRICE") shall
be an amount equal to the result of (i) the Initial Down Payment plus (ii) the
Deferred Purchase Price (as defined in Section 4), if any, with respect to such
Account. However, as contemplated by this Agreement, the Purchaser's discount
fees will be netted from the payment of Purchase Prices and other amounts
payable under this Agreement.

          (d)   As used herein the term "NET COLLECTIBLE AMOUNT" with respect to
an Account means the gross amount billed to the applicable Third Party Obligor,
less those anticipated contractual allowances, all discounts taken, available or
extended by the Third Party Obligor, whether taken or not, and credits or
deductions of any kind allowed or granted to or taken by the Third Party Obligor
all of which shall be determined in the Purchaser's discretion. The Net
Collectible Amount of a Purchased Account is the amount reasonably expected by
the Purchaser, in consultation with the Provider, to be collected on such
Purchased Account from Third Party Obligors (excluding any amount to be
collected from Patient Obligors) and is based on actual collection experience
and other relevant factors. For purposes of determining the Net Collectible
Amount with respect to each batch of Accounts to be purchased pursuant to this
Agreement, the gross amounts billed to the applicable Third Party Obligors will
be adjusted based on a percentage of 80%, provided, however, that the Purchaser
shall have the right at any time and from time to time to reasonably make such
adjustments on a prospective basis based on any change in the expected Net
Collectible Amount evaluation criteria. Provider shall promptly provide
Purchaser with supporting documentation as to Provider's calculation of the Net
Collectible Amount of any Account upon Purchaser's request.

          (e)   As referenced in paragraph 2(a) above, any Initial Down Payment
is in Purchaser's sole discretion, in accordance with the terms of this
Agreement and all Initial Down Payments are subject to: (1) Accounts that are in
dispute; (2) Accounts that are not payable by a Third Party Obligor; (3)
rejected Accounts; and (4) any fees, actual or estimated, that are chargeable to
the Reserve Account.

          3.    PROCEDURES FOR OFFERS, PURCHASES AND PAYMENTS. On Monday of
every week during the Offer Period (or, if any Monday shall be a bank holiday in
the State of Florida, on next succeeding business day which is not such a bank
holiday), the Provider shall offer all of its Accounts to the Purchaser at the
Purchase Price by sending Purchaser (a) a Purchase Schedule (in the form of
Exhibit A hereto) signed by the Provider (an "OFFER NOTICE") with respect to
each Account then being offered and (b) any other information or documentation,
including all required Uniform Commercial Code (the "UCC") releases or financing
statements which the Purchaser may need in order to identify the Accounts
purchased from the Provider and obtain payment from the respective Third Party
Obligors thereon and by simultaneously therewith sending to the servicer,
currently Sun Capital Healthcare, Inc. including its successors and

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assigns and any substitute servicers appointed by Purchaser (the "SERVICER") of
Accounts purchased by the Purchaser a complete set of claim documentation, all
in the form submitted to the Third Party Obligor, for each Account offered for
sale to the Purchaser together with copies of invoices which may include, but
are not limited to, Form UB-82/92, HCFA 1500, transmission reports, electronic
media such as on-line access or such other forms approved by Purchaser and/or
any Third Party Obligor, all shipping or delivery receipts, eligibility cards,
insurance verification forms, nurses' notes, treatment authorization requests
and such other proof of sale and delivery or performance as Purchaser may, at
any time or from time to time, require. Within forty-eight (48) hours following
its receipt of an Offer Notice (or, if the day on which the forty-eighth (48th)
hour occurs is a Saturday, Sunday or a bank holiday in the State of Florida,
upon the next succeeding business day which is not such a bank holiday), the
Purchaser will advise the Provider which if any of such Accounts it will
purchase, by delivering to the Provider a list of the Accounts which it desires
to purchase (the "PURCHASED ACCOUNTS"). All such Purchased Accounts shall be
sold to the Purchaser, and title to such Purchased Accounts shall pass to
Purchaser, on the day on which the Purchaser sends such list to the Provider
(each such date of title transfer being hereinafter referred to as the "WEEKLY
CLOSING DATE"). Notwithstanding the foregoing, any Offer Notice received by the
Purchaser after 5:00 p.m. Eastern Standard Time on any day (and any Offer Notice
received by the Purchaser on a day which is a Saturday, Sunday or a day which is
a bank holiday in the State of Florida), will be deemed to have been received by
the Purchaser on the next day which is not a Saturday, Sunday or bank holiday in
the State of Florida.

          Purchaser shall pay to the Provider the Initial Down Payment for the
applicable Purchased Accounts on the Weekly Closing Date, less the Purchaser's
minimum discount fee. At Purchaser's option, Purchaser may pay some or all of
such payment for a Purchased Account (or some or all of any other amounts
payable by Purchaser to the Provider) by netting against amounts otherwise
payable to Purchaser by the Provider. Except with respect to Purchased Accounts
which are Governmental Accounts, all invoices or other statements to Third Party
Obligors concerning Purchased Accounts shall clearly state, in language
satisfactory to Purchaser, that each such Account has been sold and assigned to
Purchaser and is payable to Purchaser and to Purchaser only. Copies of such
invoices and statements shall also bear such language.

          3.1   EFFECT OF PURCHASE. Upon each Weekly Closing Date, all of the
Provider's right, title and interest in and to all Accounts listed in the
applicable list of Purchased Accounts and in any proceeds of such Accounts shall
automatically vest in the Purchaser, which shall thereby be and become the sole
and absolute owner of all such Purchased Accounts and all of the Provider's
rights and remedies with regard to such Purchased Accounts (including, without
limitation, rights to payment from the respective Third Party Obligors on such
Accounts) and all of the Provider's rights under all guarantees, assignments and
securities, if any, with respect to each such Purchased Account. Subject to the
terms of this Agreement, Provider will retain (i) the right to receipt of
payment on Purchased Accounts which are Governmental Accounts and (ii) all
rights to demand or otherwise make any claim upon applicable Governmental Third
Party Obligors. Notwithstanding the foregoing, to the extent not prohibited by
applicable law, Purchaser shall be entitled from time to time to obtain and
enforce orders and injunctions from one or more courts directing one or more
Third Party Payors (including without

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limitation Medicare and Medicaid programs) to make payments on Purchased
Accounts directly to Purchaser and its designee.

          3.2   LIABILITIES NOT ASSUMED BY THE PURCHASER. Each Provider hereby
represents, warrants, covenants and agrees that the Purchaser shall not be
deemed by anything contained in this Agreement to have assumed any liabilities
whatsoever relating to, or arising out of, any Account, including, without
limitation, the following:

          (a)   any liability of the Provider to any person or entity, the
     existence of which constitutes a breach of any representation, warranty,
     covenant or agreement of the Provider contained in this Agreement;

          (b)   any liability of the Provider for any federal, state, municipal,
     local or foreign taxes, assessments, additions to tax, interest, penalties,
     deficiencies, duties, fees and/or any other governmental charges or
     impositions of each and every kind or description, whether measured by
     properties, assets, wages, payroll, purchases, value added, payments,
     sales, use, business, capital stock, surplus or income with respect to
     ownership of any of the Purchased Accounts or with respect to the sale of
     any Purchased Accounts;

          (c)   any liability or obligation (contingent or otherwise) of the
     Provider to any person or entity arising out of any litigation, claim,
     arbitration or other proceeding;

          (d)   any liability or obligation of any kind whatsoever relating to
     any action or inaction by any person or entity, including, without
     limitation, any of the Provider's officers, directors, shareholders,
     employees, agents, representatives or independent contractors relating in
     any way to the services rendered by any, of them, including without
     limitation by similarity or otherwise, any liability or obligation for
     claims of medical or other malpractice in connection with any of the
     Purchased Accounts or the servicing of any of the Purchased Accounts in the
     case of such servicing;

          (e)   any liability or obligation (contingent or otherwise) of the
     Provider arising out of defects in or mislabeling of, or damages to persons
     or entities or property arising out of defects or mislabeling of, products
     (including, without limitation, prescription medications) manufactured,
     sold, or prescribed by the Provider in connection with any of the Accounts;

          (f)   any liability or obligation of the Provider to compensate any
     person or entity, including, without limitation, any agent, licenser,
     supplier, distributor or customer of the Provider, in respect of any
     services rendered or products manufactured, sold or prescribed in
     connection with the Accounts;

          (g)   any recapture, set-off, recoupment, or other claim made by any
     Third Party Obligor against any of the Accounts;

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          (h)   any liability of the Provider for any overpayments including
     (without limitation) any penalties imposed or sought to be imposed by any
     Third Party Obligor including, but not limited to, the Medicare or Medicaid
     programs; and

          (i)   any liability of the Provider arising out of any activities
     which are prohibited under federal Medicare and Medicaid statutes, federal
     CHAMPUS statutes, or the regulations promulgated pursuant to such statutes
     or any other federal or state or local statutes or regulations or which are
     prohibited by rules of professional conduct, including but not limited to:
     (i) knowingly and willfully making or causing to be made a false statement
     or representation of a material fact in any application for any benefit or
     payment; (ii) knowingly and willfully making or causing to be made any
     false statement or representation of a material fact for use in determining
     rights to any benefit or payment; (iii) failing to disclose knowledge by a
     claimant of the occurrence of any event affecting the initial or continued
     right to any benefit or payment; (iv) knowingly and willfully soliciting or
     receiving any remuneration (including without limitation any kickback,
     bribe or rebate), directly or indirectly, overtly or covertly, in cash or
     in kind or offering to pay such remuneration: (A) in return for referring
     an individual to a person or entity for the furnishing or arranging for the
     furnishing of any item or service for which payment may be made in whole or
     in part by Medicare, Medicaid or any federal healthcare program or other
     governmental healthcare program, or (B) in return for purchasing, leasing
     or ordering or arranging for or recommending the purchasing, leasing or
     ordering of any good, facility, service or item for which payment may be
     made in whole or in part by Medicare, Medicaid or any federal healthcare
     program or other governmental healthcare program; or (v) making prohibited
     referrals. For purposes hereof, a "federal healthcare program" shall mean
     any plan or program that provides health benefits, whether directly,
     through insurance, or otherwise, which is funded, in whole or in part by
     the United States Government.

          3.3   FURTHER INFORMATION. From time to time on and after any Weekly
Closing Date, each Provider shall immediately provide the Purchaser or the
Servicer, as the case may be, with any and all additional information which the
Purchaser or the Servicer may request in order to assure that the Purchaser can
exercise any and all rights of the Provider to collect, record, track and take
all actions to obtain collections with respect to each Purchased Account.

          3.4   FURTHER ASSURANCES. From time to time on and after each Weekly
Closing Date, each Provider (a) shall immediately execute and deliver to the
Purchaser or, if requested, the Servicer, such instruments of sale, transfer,
conveyance, assignment and delivery, consents, assurances, powers of attorney
and other instruments as may be requested by the Purchaser or the Servicer in
order to evidence the fact that the Purchaser has purchased all right, title and
interest of the Provider in and to the Purchased Accounts, and (b) shall take
such other actions as the Purchaser or the Servicer may request in order to
carry out the purpose and intent of this Agreement.

          3.5   APPLICABILITY OF REPRESENTATIONS AND WARRANTIES. Every
representation, warranty, covenant and agreement of each Provider in this
Agreement shall also

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apply to every Purchased Account irrespective of when purchased, and shall
survive the closing of the purchase and sale of each Purchased Account.

          4.    LOCKBOX AGREEMENT; COLLECTION OF PURCHASED ACCOUNTS.

          4.1   LOCKBOX AGREEMENT. Simultaneously herewith, the Purchaser, each
Provider and Sun Trust Bank (the "LOCKBOX BANK") shall enter into a Wholesale
Lockbox Deposit and Blocked Account Service Agreement (the "LOCKBOX AGREEMENT"),
substantially in the form and to the effect of Exhibit B hereto. Pursuant to the
terms and conditions of the Lockbox Agreement, the Lockbox Bank, as agent for
the Purchaser and the Providers, collectively, shall rent two separate post
office boxes to receive checks, drafts, money orders or any other negotiable
instrument or order for the payment of money (and the proceeds thereof) payable
to the Provider or the Purchaser as the case may be (collectively "ITEMS") from
(i) Non-Governmental Third Party Obligors (the "PURCHASER LOCKBOX") and (ii)
Governmental Third Party Obligors (the "PROVIDER LOCKBOX"; the Purchaser Lockbox
and the Provider Lockbox being referred to collectively as "LOCKBOXES"). The
Lockbox Bank shall deposit all Items received (i) in the case of the Purchaser
Lockbox to a dedicated bank account for all Non-Governmental Accounts (the
"PURCHASER LOCKBOX BANK ACCOUNT"), and (ii) in the case of the Provider Lockbox
to a dedicated bank account for all Governmental Accounts (the "PROVIDER LOCKBOX
BANK ACCOUNT"; the Purchaser Lockbox Bank Account and the Provider Lockbox Bank
Account being referred to collectively as the "LOCKBOX BANK ACCOUNTS").

          4.2   PAYMENT MECHANICS OF NON-GOVERNMENTAL ACCOUNTS.

          (a)   Each Provider shall take all necessary and appropriate steps,
     including the sending of a notice to Third Party Obligors of
     Non-Governmental Accounts ("NON-GOVERNMENTAL THIRD PARTY OBLIGORS"), in the
     form of Exhibit C hereto or in such other form as Purchaser may at any time
     or from time to time provide for such purpose, to assure that all proceeds
     paid with respect to all Non-Governmental Accounts, together with all
     related Explanations of Benefits ("EOBS"), be sent exclusively to the
     Purchaser Lockbox and that all wire transfers or other electronic payments
     of proceeds with respect to Non-Governmental Accounts be made directly into
     the Purchaser Lockbox Bank Account. The Lockbox Agreement provides that the
     Lockbox Bank shall transfer automatically on each business day all amounts
     then on deposit in the Purchaser Lockbox Bank Account to a separate
     collection account at the Lockbox Bank in the name of Purchaser (the
     "PURCHASER COLLECTION ACCOUNT").

          (b)   Each Provider hereby covenants and agrees that, on and after the
     date hereof all invoices to be sent to Non-Governmental Third Party
     Obligors (and return envelopes which shall, in each instance, be furnished
     by the Provider) shall set forth only the address of the Purchaser Lockbox
     as a return address for payment of Non-Governmental Accounts and delivery
     of related EOBs and only the Purchaser Lockbox Bank Account as a receiving
     account with respect to wire transfers and other electronic transfers for
     payment of Non-Governmental Accounts. Each Provider hereby further
     covenants and agrees to instruct and notify each of the members of the
     Provider's accounting and collections staff to provide identical
     information in communications with

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     all Non-Governmental Third Party Obligors with respect to Non-Governmental
     Accounts and related collections, wire transfers and EOBs.

          4.3   PAYMENT MECHANICS OF GOVERNMENTAL ACCOUNTS.

          (a)   Each Provider shall instruct the Lockbox Bank to: (i) transfer
     and deposit automatically on the close of business on each business day all
     checks and other Items received in the Provider Lockbox into the Provider
     Lockbox Bank Account; and (ii) transfer automatically on each business day
     all amounts then on deposit in the Provider Lockbox Bank Account to the
     Purchaser Collection Account. The Provider shall have no right, title or
     interest in any Purchaser Collection Account. Provider agrees to provide
     Purchaser with at least twenty-one days prior written notice of any change
     of automatic transfer instructions set forth in this Section 4.3(a).
     Provider shall not change or cancel such automatic transfer orders at any
     time, or, without the prior written consent of the Purchaser, change the
     identity of the Provider Lockbox Account or the Provider Lockbox Bank
     Account or the instructions, if any, to any Third Party Obligor of a
     Purchased Account to make its payments to such Provider Lockbox or Provider
     Lockbox Bank Account.

          (b)   Each Provider shall take all necessary and appropriate steps,
     including without limitation the sending of a notice to all Third Party
     Obligors of Governmental Accounts ("GOVERNMENTAL THIRD PARTY OBLIGORS"), in
     the form of Exhibit D hereto or in such other form as Purchaser may at any
     time or from time to time provide for such purpose, to assure that all
     proceeds paid with respect to all Governmental Accounts, together with all
     related EOBs, be sent exclusively to the Provider Lockbox and that all wire
     transfers or other electronic transfers of proceeds with respect to
     Governmental Accounts be made directly into the Provider Lockbox Bank
     Account. All wire transfers will be credited on the date received in the
     Purchaser Collection Account and all checks, drafts, money orders or any
     other negotiable instruments shall be credited five business days after
     received into the Purchaser Collection Account.

          (c)   Each Provider hereby covenants and agrees that, on and after the
     date hereof, all invoices to be sent to Governmental Third Party Obligors
     or their respective fiscal intermediaries (and return envelopes which
     shall, in each instance, be furnished by the Provider) shall set forth only
     the address of the Provider Lockbox as a return address for payment of
     Governmental Accounts and delivery of related EOBs and only the Provider
     Lockbox Bank Account as a receiving account with respect to wire transfers
     and other electronic transfers for payment of Governmental Accounts. Each
     Provider hereby further covenants and agrees to instruct and notify each of
     the members of the Provider's accounting and collections staff to provide
     identical information in communications with all Governmental Third Party
     Obligors and their respective fiscal intermediaries with respect to
     Governmental Accounts and related collections, wire transfers and other
     electronic transfers and EOBs.

          (d)   Each Provider shall maintain the Provider Lockbox Bank Account
     solely and exclusively for the receipt of payments from Governmental Third
     Party Obligors.

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     Each Provider shall take all actions necessary to ensure that no payments
     from any Non-Governmental Third Party Obligor or any other entity or person
     shall be deposited into, and that no withdrawals, other than in accordance
     with the Lockbox Agreement, shall be made from, the Provider Lockbox or the
     Provider Lockbox Bank Account. The Provider shall not have any other
     account (other than the Provider Lockbox Bank Account) or post office box
     (other than the Provider Lockbox) into which proceeds from any Account
     payable by a Governmental Third Party Obligor purchased by Purchaser shall
     be deposited.

          4.4   INFORMATION RELATING TO COLLECTIONS ON ACCOUNTS; PAYMENT OF
DEFERRED PURCHASE PRICE AND NON-PURCHASED ACCOUNT AMOUNT.

          (a)   each Provider shall furnish to Purchaser: (i) reports relating
     to the creation of accounts as may reasonably be required by Purchaser;
     (ii) quarterly financial statements within 45 days of the end of each
     fiscal quarter of each of the Providers; (iii) annual financial statements
     within 90 days of the end of each fiscal year of each Provider; and (iv)
     any other financial or accounting reports or statements as Purchaser may
     reasonably request from time to time.

          (b)   On or about each Wednesday and Friday, Purchaser and each
     Provider shall cause the Lockbox Bank to deliver, by Federal Express or
     other recognized overnight courier, to each of the Providers, the Purchaser
     and the Servicer, with respect to the period since the close of business on
     the most recent day covered by a previous delivery: (i) copies of (A) each
     Item, EOB and other documents or other communication received in the
     Purchaser Lockbox and (B) advices of each wire transfer or other electronic
     transfer received in the Purchaser Lockbox Bank Account; and (ii) copies of
     (A) each Item, EOB and other document or other communication received in
     the Provider Lockbox, and (B) advices of each wire transfer or other
     electronic transfer received in the Provider Lockbox Bank Account. Each
     Provider shall cause the Lockbox Bank to include any corrections or
     adjustments in respect of any such delivery promptly after discovery of the
     need therefor.

          (c)   Not more frequently than once a week, the Providers shall send
     by facsimile transmission to the Servicer and the Purchaser a report in
     form and substance satisfactory to the Purchaser, signed by an authorized
     representative of each Provider (an "ACTIVITY PAYMENT REPORT"), which shall
     set forth for all Items received in the Lockbox Bank Accounts during the
     period covered by such report.

          (d)   Unless a Provider is in default under the terms of this
     Agreement, promptly, but not later than the fifth business day after the
     Purchaser shall have received notice of Servicer's approval of any Activity
     Payment Report (or amended Activity Payment Report), and on the eighth
     business day after the Purchaser shall have received an Activity Payment
     Report (or amended Activity Payment Report) for which the Servicer shall
     not have delivered notice of its approval (or valid reasons for its
     non-approval), the Purchaser shall transfer the Deferred Purchase Price
     (less any amounts owed to Purchaser by a Provider), and the Non-Purchased
     Account Amount (less any

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     amounts owed to Purchaser by a Provider), as each is reflected on such
     Activity Payment Report or amended Activity Payment Report, to a business
     checking account established by the Providers with _________ and specified
     in writing by Providers to Purchaser at least ten days prior to any such
     transfer (the "PROVIDER OPERATING ACCOUNT"). The Purchaser shall use its
     reasonable efforts to transfer such Deferred Purchase Price and
     Non-Purchased Account Amount, if any, to the Provider Account prior to the
     Weekly Closing Date following the date which is three business days after
     receipt by the Servicer of any Activity Payment Report.

          "DEFERRED PURCHASE PRICE", with respect to a Purchased Account, means
the excess, if any, of (i) the aggregate amount of collections on such Purchased
Account received by Purchaser over (ii) the sum of (x) the Target Amount of such
Purchased Account plus (y) the amount of such collections applied by Purchaser
to pay amounts owed by a Provider to Purchaser pursuant to this Agreement, to
pay amounts owed by Purchaser or a Provider to the Lockbox Bank pursuant to the
Lockbox Agreement, or to reimburse Purchaser for amounts paid by Purchaser
(directly or indirectly, including without limitation by a debit to a bank
account) to the Lockbox Bank pursuant to the Lockbox Agreement.

          "NON-PURCHASED ACCOUNT AMOUNT", with respect to any Account other than
a Purchased Account, means the excess, if any, of (i) the aggregate amount of
collections on such account received by the Purchaser over (ii) the amount of
such collections applied by Purchaser to pay amounts owed by a Provider to
Purchaser pursuant to this Agreement, to pay amounts owed by Purchaser or a
Provider to the Lockbox Bank pursuant to the Lockbox Agreement, or to reimburse
Purchaser for amounts paid by Purchaser (directly or indirectly, including
without limitation by a debit to a bank account) to the Lockbox Bank pursuant to
the Lockbox Agreement.

          "TARGET AMOUNT" means, with respect to a Purchased Account, the sum of
(a) the Initial Down Payment for such Purchased Account plus (b) the amount of
Purchaser's discount fees accrued with respect to such Purchased Account through
the date on which Purchaser has received collections on such Purchased Account
in an amount at least equal to the Initial Down Payment for such Purchased
Account.

          (e)   The amounts of all Deferred Purchase Prices and Non-Purchase
     Account Amounts transferred to the Provider Operating Account as described
     above are subject to collection.

          5.    MISDIRECTED PAYMENTS; EOBS. Any payment with respect to an
Account, whether in the form of check or other instrument, cash or wire
transfer, received by the Providers which, pursuant to Section 4 hereof, should
have been sent to either the Purchaser Lockbox or the Purchaser Lockbox Bank
Account or the Provider Lockbox or the Provider Lockbox Bank Account shall be
deemed a "MISDIRECTED PAYMENT." In the case of any Misdirected Payment, the
Provider, at its sole cost and expense, shall promptly take all necessary steps
described in paragraphs (a) through (d) of this Section 5 and, pending the
delivery of any such payments as so provided, shall: (i) hold all such payments
in trust for the Purchaser and (ii) segregate all such payments and not deposit
the same in the account of any other person or entity other than as

                                       10
<Page>

provided below nor commingle the same with the funds of the Provider or the
funds of any other person or entity.

          (a)   In the event that a Provider receives a Misdirected Payment from
     a Third Party Obligor in the form of a check or other instrument, the
     Provider shall, as applicable, either: (i) in the case of Non-Governmental
     Accounts, immediately deposit in the Purchaser Lockbox such check or other
     instrument, duly endorsed over to the Purchaser, together with the related
     EOB and the envelope in which such payment was received; or (ii) in the
     case of Governmental Accounts, immediately deposit in the Provider Lockbox
     such check or other instrument, together with the related EOB and the
     envelope in which such payment was received. In the event that a Provider
     receives a Misdirected Payment in the form of cash or wire transfer or
     other electronic transfer, the Provider shall immediately wire transfer the
     full amount of the Misdirected Payment directly into the Purchaser Lockbox
     Bank Account and shall simultaneously therewith send all related EOBs to
     the Purchaser Lockbox. All Misdirected Payments and EOBs shall be so
     deposited or wire transferred not later than the Provider's close of
     business on the fifth business day following its receipt of such
     Misdirected Payment or EOB.

          (b)   If a Provider does not deposit or wire transfer a Misdirected
     Payment into the applicable Lockbox or the applicable Lockbox Bank Account,
     as applicable, in accordance with paragraph (a) above, by the close of
     business on the fifth business day following its receipt of a Misdirected
     Payment, then the Provider shall pay interest on such Misdirected Payment
     to the Purchaser, from such date until and including the date such
     Misdirected Payment is received in such Lockbox or Lockbox Bank Account, as
     the case may be, at a rate equal to eighteen percent (18%) per annum or the
     maximum rate legally permitted if less than such rate (the "ADDITIONAL
     CHARGE"). Such interest shall be payable on demand or, at the option of the
     Purchaser, in accordance with paragraph (c) below. For purposes of the
     foregoing, if a Misdirected Payment is in the form of a check or other
     instrument, the Provider shall be deemed to have received such Misdirected
     Payment on the date that is five (5) days after the postmark date on the
     envelope from the Third Party Obligor enclosing such check or instrument
     (or, if no such envelope is deposited in the applicable Lockbox, on the
     date that is five (5) days after the date of such check or other
     instrument).

          (c)   The Purchaser shall have the right, without notice, to set-off
     or recoup the full amount of all Misdirected Payments (plus interest
     thereon at the Additional accrued or accruing in accordance with paragraph
     (b) above) against any amounts payable from time to time to a Provider
     pursuant to this Agreement.

          (d)   Each Provider hereby agrees and consents that the Purchaser or
     Servicer, as the case may be, shall have the right to take such actions as
     are deemed by either of them to be necessary or appropriate to ensure that
     future payments from the Third Party Obligor of a Misdirected Payment shall
     be made in accordance with the notice previously delivered to such Third
     Party Obligor pursuant to paragraph 4.2 or 4.3 of this Agreement,
     including, without limitation by similarity or otherwise: (i) the Purchaser
     or Servicer executing on the Provider's behalf and delivering to such Third
     Party Obligor a new

                                       11
<Page>

     notice and (ii) the Purchaser or the Servicer contacting such Third Party
     Obligor by telephone to confirm the instructions previously set forth in
     the notice to such Third Party Obligor. Upon request, each Provider shall
     promptly (and, in any event, within one (1) business day from such request)
     take such actions as the Purchaser or Servicer may request.

          6.    INELIGIBLE ACCOUNTS. A Purchased Account shall be an "INELIGIBLE
ACCOUNT" if one of the following has occurred: (i) there has been a breach of
any representation or warranty contained herein relating to such Purchased
Account; (ii) Purchaser has not received collections with respect to such
Purchased Account in an amount at least equal to the Target Amount for such
Purchased Account within 120 days from the date of service relating to such
Purchased Account (other than as a result of the bankruptcy or insolvency or
receivership of the applicable Third Party Obligor), or (iii) Purchaser
reasonably has determined prior to the end of such 120 day period (other than a
result of the bankruptcy or insolvency or receivership, or anticipated
bankruptcy or insolvency or receivership, of the applicable Third Party Obligor)
that such Third Party Obligor will not pay, by the end of such 120 day period,
an amount on such Purchased Account equal to not less than the Target Amount for
such Purchased Account. Each Provider shall cure such breach or repurchase each
such Ineligible Account from the Purchaser at a price equal to the Repurchase
Price within five (5) business days of the earlier of notification to, or
discovery by, the Provider or Purchaser of the breach or failure of Purchaser to
receive payment of the Target Amount as described above. The "REPURCHASE PRICE"
for an Ineligible Account (a "REPURCHASED ACCOUNT") shall be equal to (i) the
sum of the Initial Down Payment for such Account plus the amount of Purchaser's
discount fees for such Account accrued through the date of Provider's repurchase
of such Account, less (ii) any amount collected by the Purchaser with respect to
such Ineligible Account. The Repurchase Price shall be payable by check or wire
transfer, at the option of the Purchaser. Upon receipt by the Purchaser of the
Repurchase Price, the Provider shall be deemed to have repurchased, and the
Purchaser shall be deemed to have resold to the Provider, the Ineligible Account
without any representation, warranty or recourse whatsoever and, thereupon, the
Purchaser shall have no obligation whatsoever to the Provider with respect to
such Repurchased Account and such Account shall cease to be a Purchased Account.
Notwithstanding any other provision of this Agreement to the contrary, and in
addition to all other rights and remedies available to Purchaser under this
Agreement or at law or in equity, the Purchaser may offset against or recoup
from any amounts it may owe to the Provider any and all amounts due to the
Purchaser with respect to Repurchased Accounts. If, after receipt of any payment
of all or any part of the Repurchase Price for any Repurchased Account, the
Purchaser is required to surrender such payment to any person or entity because
such payment is determined to be void or voidable as a preference, impermissible
set-off, diversion of trust funds, or for any other reason, this Agreement shall
continue in full force (except, at the Purchaser's option, with respect to any
obligation it may be deemed to have to purchase any additional Accounts from the
Provider) and the Provider shall be liable to the Purchaser for, and shall
indemnify and hold the Purchaser harmless against, the aggregate amounts of all
such surrendered payments, any damages to the Purchaser resulting therefrom and
any legal fees and other costs or expenses incurred by or on behalf of the
Purchaser in enforcing its rights hereunder or with respect thereto.

                                       12
<Page>

          7.    REPRESENTATIONS AND WARRANTIES OF EACH PROVIDER. Each Provider
represents and warrants to the Purchaser, each of which representation and
warranty shall be deemed material and relied upon by the Purchaser, as follows:

          (a)   With respect to the Provider, as of the date hereof and as of
     the date of each purchase of Accounts:

                (i)     If a corporation or a partnership or a limited liability
          company, the Provider is duly organized, validly existing and in good
          standing as such under the laws of the jurisdiction of its
          organization; is qualified to do business and is in good standing
          under the laws of each state where the failure to so qualify would
          have a material adverse effect on the business and operations of the
          Provider; and has all the power and authority necessary to: (A)
          operate its business as it is now being conducted, including the sale
          of Accounts, (B) execute, deliver and perform this Agreement,
          including all obligations contemplated hereby, (C) execute and deliver
          and perform its obligations under all other documents now or hereafter
          executed in connection herewith (all such documents to be included
          within the definition of Agreement), and (D) convey good and
          marketable title and ownership of the Purchased Accounts to the
          Purchaser. The execution, delivery and performance by the Provider of
          this Agreement have been duly authorized by all appropriate action on
          behalf of the Provider. If a sole proprietorship, the Provider has the
          necessary power and capacity under applicable law to operate its
          business as it is now being conducted and to execute, deliver and
          perform all its obligations as provided for in this Agreement.

                (ii)    This Agreement is the legal, valid and binding
          obligation of the Provider, enforceable against the Provider in
          accordance with its terms. Upon the filing of financing statements
          setting forth the collateral described on Exhibit E hereto in all
          appropriate jurisdictions, any security interest in favor of the
          Purchaser granted pursuant to this Agreement will be a fully
          enforceable first priority security interest validly perfected whether
          or not the Third Party Obligors have been notified of the sale of
          Accounts to the Purchaser.

                (iii)   The execution, delivery and performance of this
          Agreement does not and will not violate any provision of law,
          regulation or any order or decree of any court or governmental agency,
          or violate any provision of the Provider's organizational documents
          (if a corporation or partnership or limited liability company) or any
          agreement to which the Provider is a party or by which it or any of
          its assets are bound, and does not and will not, with the giving of
          notice, the passage of time or otherwise, conflict with, result in a
          breach of, or constitute a default under, any such agreement or result
          in the creation of any lien or security interest upon any of the
          Provider's assets, except in favor of the Purchaser.

                (iv)    The Provider has all permits, licenses, provider
          numbers, accreditations, certifications, authorizations, approvals,
          consents and agreements of all Third Party Obligors, governmental
          agencies and instrumentalities,

                                       13
<Page>

          accreditation agencies and any other person or entity necessary or
          required for the Provider to own the assets that it now owns, to carry
          on its business as now conducted, to execute, deliver and perform this
          Agreement, including any other documents contemplated hereby, and to
          receive payments from the Third Party Obligors; and the Provider has
          not been notified by any such Third Party Obligor, governmental agency
          or instrumentality, accreditation agency or any other person or entity
          that any such Third Party Obligor, agency, instrumentality or other
          person or entity has rescinded or not renewed, or intends to rescind
          or not renew, any such permit, license, provider number,
          accreditation, certification, authorization, approval, consent or
          agreement granted by it to the Provider or to which it and the
          Provider are parties.

                (v)     There are no actions, suits, proceedings or
          investigations pending or threatened against the Provider before any
          court, governmental agency or other tribunal, other than suits filed
          prior to commencement of the Bankruptcy Case (as defined below), which
          could materially and adversely affect its ability to perform under
          this Agreement. The Provider does not have any intent to hinder,
          delay, or defraud any of its creditors in connection with the
          transactions contemplated by this Agreement.

                (vi)    Neither the Provider nor any persons who provide
          professional services under agreements with the Provider have engaged
          in any activities which are prohibited under federal Medicare and
          Medicaid statutes, federal CHAMPUS statutes or regulations promulgated
          pursuant to such statutes or any other federal or state or local
          statutes or regulations or which are prohibited by rules of
          professional conduct, including but not limited to: (A) knowingly and
          willfully making or causing to be made a false statement or
          representation of a material fact in any application for any benefit
          or payment; (B) knowingly and willfully making or causing to be made
          any false statement or representation of a material fact for use in
          determining rights to any benefit or payment; (C) failing to disclose
          knowledge by a claimant of the occurrence of any event affecting the
          initial or continued right to any benefit or payment on its own behalf
          or on behalf of another; (D) knowingly and willfully soliciting or
          receiving any remuneration (including any kickback, bribe or rebate),
          directly or indirectly, overtly or covertly, in cash or in kind or
          offering to pay such remuneration: (xx) in return for referring an
          individual to a person or entity for the furnishing or arranging for
          the furnishing of any item or service for which payment may be made in
          whole or in part by Medicare, Medicaid or any federal healthcare
          program or other governmental healthcare program or (yy) in return for
          purchasing, leasing or ordering or arranging for or recommending the
          purchasing, leasing or ordering of any good, facility, service or item
          for which payment may be made in whole or in part by Medicare,
          Medicaid or any federal healthcare program or other governmental
          healthcare program, or (zz) in connection with making prohibited
          referrals.

                                       14
<Page>

                (vii)   The Provider has valid business reasons for selling the
          Purchased Accounts rather than obtaining a loan with the Accounts as
          collateral.

          (b)   With respect to each Account, as of the date such Account is
     purchased and continuing thereafter so long as the Provider shall have any
     obligations remaining hereunder:

                (i)     All documents and agreements relating to each Purchased
          Account that are necessary to collect such Purchased Account have been
          delivered to the Purchaser and all such documents and agreements are
          true, correct and complete; the Provider has billed the applicable
          Third Party Obligor and the Provider has delivered or caused to be
          delivered to such Third Party Obligor all requested supporting claim
          documents with respect to such Purchased Account; all information set
          forth in the bill and supporting claim documents is true, correct and
          complete, and, if any error has been made, the Provider will promptly
          correct the same and, if necessary, rebill or, if requested by the
          Purchaser or Servicer, cooperate to rebill such Purchased Account.

                (ii)    Each Account is exclusively owned by the Provider
          (immediately prior to the sale of such Account to Purchaser pursuant
          to this Agreement) and there is no security interest or lien in favor
          of any third party, and no recording or filing against the Provider,
          as debtor, covering or purporting to cover, any interest of any kind
          in any Account, except (x) as has been released by each party holding
          such interest or lien in the Account and (y) in favor of Purchaser.
          Upon the Weekly Closing Date with respect to a Purchased Account all
          right, title and interest of the Provider with respect thereto
          automatically shall be vested in the Purchaser, free and clear of any
          lien, security interest, claim or encumbrance of any kind, and the
          Provider agrees, at its sole cost and expense, to defend the same
          against the claims of all persons and entities.

                (iii)   Each Purchased Account: (A) is payable, in an amount not
          less than and in a manner consistent with the assumptions underlying
          the determination of its expected Net Collectible Amount, by the Third
          Party Obligor identified by the Provider as being obligated to do so;
          (B) is based on an actual and bona fide rendition of services or sale
          of goods to the patient by the Provider in the ordinary course of its
          business; (C) is denominated and payable only in lawful currency of
          the United States; (D) is an account or general intangible within the
          meaning of the UCC of the state in which the Provider has its
          principal place of business or is a right to payment under a policy of
          insurance or the proceeds thereof, and is not evidenced by any
          instrument; and (E) to the best of Provider's knowledge and belief
          will be paid by the Third Party Obligor in an amount equal to the Net
          Collectible Amount within one hundred twenty (120) days after the
          related goods are provided or services are rendered by the Provider
          unless such Obligor, at such 120th day, is the subject of bankruptcy,
          insolvency, or receivership proceedings. There is no payor other than
          the Third Party Obligor identified by the Provider as the payor
          primarily liable on any Purchased Account.

                                       15
<Page>

                (iv)    Each Purchased Account is not subject to any action,
          suit, proceeding or dispute (pending or threatened), set-off,
          recoupment, counterclaim, defense, abatement, suspension, deferment,
          deductible, reduction or termination or the like by any Third Party
          Obligor. The Weekly Closing Date relating to a Purchased Account is
          not later than 60 days after the date of service giving rise to such
          Account.

                (v)     The Provider does not have any guaranty of, letter of
          credit providing credit support for, or collateral security for, any
          Purchased Account, other than any such guaranty, letter of credit or
          collateral security which has been assigned and delivered to the
          Purchaser, and any such guaranty, letter of credit or collateral
          security is not subject to any lien in favor of any other person or
          entity.

                (vi)    The goods provided or services rendered giving rise to
          each Purchased Account were furnished by Provider in the ordinary
          course of its business and to the best of Provider's knowledge and
          belief were medically necessary for the patient; the fees charged for
          such goods or services were the usual, customary and reasonable fees
          charged by other providers in the Provider's community and the
          community in which such patient resides for the same or similar goods
          and services; the fees for goods and services relating to the
          Purchased Accounts which are subject to limitations imposed by
          workers' compensation regulations or by contracts for reimbursement
          from Third Party Obligors do not exceed the limitations so imposed and
          each Purchased Account relating to goods and services the fees for
          which are so restricted has been clearly identified by the Provider to
          Purchaser as being subject to such restriction; the patient received
          such goods or services and the medical insurance coverage or other
          coverage by the responsible Third Party Obligor with respect thereto
          was effective at the time of treatment. Each patient signed a patient
          consent form in connection with all Purchased Accounts and such
          consent form is sufficient to allow the Provider to deliver to the
          Purchaser and Servicer with respect to each such Purchased Account,
          and for the Provider, the Purchaser, and the Servicer to deliver to
          the Third Party Obligor with respect to each such Purchased Account,
          information or documents necessary for the performance of servicing
          obligations with respect to such Purchased Accounts without violating
          any patients' privacy rights.

                (vii)   The expected payment by the applicable Third Party
          Obligor for the goods or services constituting the basis for each
          Purchased Account is consistent with the usual, customary and
          reasonable fees charged by other similar medical service providers in
          the Provider's community for the same or similar services.

                (viii)  To the best of Provider's knowledge and belief, the
          Third Party Obligor with respect to each Purchased Account is: (A)
          not, as of the date such Account is purchased, the subject of any
          bankruptcy, insolvency or receivership proceeding, nor, as of the date
          such Account is purchased, is it generally unable to

                                       16
<Page>

          make payments on its obligations when due; (B) located in the United
          States; and (C) one of the following: (i) an entity which in the
          ordinary course of its business or activities agrees to pay for
          healthcare services received by individuals, including, without
          limitation, commercial insurance companies and not-for-profit
          insurance companies (such as Blue Cross and Blue Shield entities)
          issuing health, personal injury, workers' compensation or other types
          of insurance, employers or unions which self-insure for employee or
          member health insurance, prepaid healthcare organizations, preferred
          provider organizations, health maintenance organizations or any other
          similar entity; or (ii) Medicare, Medicaid, governmental bodies or
          another Third Party Obligor of the type described in the definition of
          Governmental Accounts.

                (ix)    The proceeds of the sale of the Purchased Accounts will
          be used for the business and commercial purposes of the Provider. The
          sale of the Purchased Accounts pursuant to this Agreement is made in
          good faith and without actual intent to hinder, delay or defraud
          present or future creditors of the Provider. The Purchase Price for
          the Purchased Accounts is reasonably equivalent to the value of such
          Purchased Accounts.

                (x)     To the best of Provider's knowledge and belief, the
          insurance policy, contract or other instrument obligating a Third
          Party Obligor to make payment with respect to any Purchased Account:
          (A) does not contain any provision prohibiting the transfer of the
          right to receive such payment from the patient to the Provider, or
          from the Provider to the Purchaser; (B) has been duly authorized and,
          together with the Purchased Account, constitutes the legal, valid and
          binding obligation of the Third Party Obligor enforceable against such
          Third Party Obligor in accordance with its terms; (C) together with
          the Purchased Account, does not contravene in any material respect any
          requirement of law applicable thereto; and (D) was in full force and
          effect and applicable to the patient at the time the goods or services
          constituting the basis for the Purchased Account were furnished.

                (xi)    The representations, warranties and statements made by
          the Provider in this Agreement and any other documents delivered
          pursuant hereto, any financial information with respect to the
          Provider delivered to the Purchaser and any other related documents,
          including, without limitation, any description of any Purchased
          Account, are and to the best of Provider's knowledge and belief shall
          remain true, correct and complete and do not and will not contain any
          untrue statement of material fact or omit to state a material fact
          necessary to make the statements made therein not misleading.
          Promptly, upon discovering that any such representations, warranties
          and/or statements made by the Provider have become untrue, incorrect
          or incomplete or contain an untrue statement of fact, Provider shall
          immediately notify Purchaser of such change. Immediately upon
          discovering that any such representations, warranties and/or
          statements made by the Provider have become untrue, incorrect or
          incomplete, Provider shall have an obligation to immediately notify
          the Purchaser of such change.

                                       17
<Page>

                (xii)   The Provider has complied with all of its covenants and
          agreements in this Agreement with respect to each Account.

                (xiii)  As an additional condition to Purchaser's obligations
          under this Agreement and the Factoring Order, each of the Provider's
          Chief Executive Officer, Chief Financial Officer, and Chief Accounting
          Officer (collectively, the "SENIOR OFFICERS") shall execute and
          deliver to Purchaser an acknowledgement of validity of receivables, in
          the form and substance reasonably satisfactory to Purchaser, Provider
          and each of the Senior Officers, that includes an acknowledgement
          that, to the best of his or her knowledge (but without any obligation
          on the part of the Senior Officers to make investigation, other than
          such investigation, if any, customary in the industry and consistent
          with the ordinary course of business between and among the Provider
          and the obligor of each Purchaser Account), each Purchased Account is
          valid, enforceable and collectible in accordance with its terms.

          8.    COVENANTS OF EACH PROVIDER. Each Provider covenants and agrees
with the Purchaser as follows:

          (a)   The Provider shall execute such financing statements under the
     UCC (naming the Purchaser as Purchaser and/or secured party) as the
     Purchaser may reasonably request with respect to all Accounts whether or
     not purchased pursuant to this Agreement. From time to time, upon request
     of the Servicer or Provider, the Provider shall provide the Purchaser with
     any additional information, shall execute and deliver to the Purchaser any
     additional agreements, instruments, notices to Third Party Obligors,
     documents or financing statements and shall take all actions deemed by the
     Purchaser as necessary or desirable to effectuate the provisions of this
     Agreement and any documents delivered pursuant hereto, to evidence, protect
     and perfect the assignment of the title to the Purchased Accounts and the
     grant of a security interest in and lien on the Accounts and to facilitate
     the collection of the Purchased Accounts. Notwithstanding the foregoing,
     Purchaser shall have the right to file financing statements without the
     Provider's signature thereon, such right being hereby authorized. Unless
     otherwise requested by the Purchaser, the Uniform Commercial Code ("UCC")
     financing statement property description in the UCC financing statement
     filed by the Purchaser against the Provider shall be in the form of Exhibit
     E. At the option of the Purchaser, at any time and from time to time, the
     Provider shall furnish to the Purchaser claim documents relating to
     Accounts which are not Purchased Accounts.

          (b)   The Purchaser and its agents and representatives are hereby
     irrevocably constituted and designated as the Provider's attorneys-in-fact,
     which irrevocable power of attorney is coupled with an interest: (i) to
     endorse or sign the Provider's name to remittances, invoices, assignments,
     checks (other than in payment of Governmental Accounts, unless the
     Purchaser has obtained an appropriate court order or decree), drafts or
     other instruments or documents in respect of the Purchased Accounts; (ii)
     to notify Third Party Obligors (other than Governmental Third Party
     Obligors, unless the Purchaser has obtained an appropriate court order or
     decree) to make payments on the

                                       18
<Page>

     Purchased Accounts directly to the Purchaser; and (iii) to bring suit in
     the Provider's name and to settle or compromise such Purchased Accounts as
     the Provider or the Servicer may, in its discretion, deem appropriate
     (other than with respect to Governmental Third Party Obligors, unless
     Purchaser has obtained an appropriate court order or decree); and (iv) to
     sign and file financing statements on the Provider's behalf.
     Notwithstanding the foregoing, upon request of Purchaser from time to time,
     Provider shall cooperate with Purchaser in order to allow Purchaser to
     obtain a court order or decree directing Governmental Third Party Obligors
     to make payments on Governmental Accounts directly to the Purchaser Lockbox
     or the Purchaser Lockbox Bank Account.

          (c)   The Provider shall pay to the Purchaser (or any assignee or
     participant) the out of pocket costs, fees and expenses (including
     reasonable attorney's fees and auditing fees) incurred by the Purchaser (or
     any assignee or participant) incident to the exercise of the rights of the
     Purchaser and the enforcement of the Provider's obligations hereunder,
     including those involving any bankruptcy or insolvency proceedings of the
     Provider, and the Purchaser's costs, fees and expenses in monitoring and
     participating in any such proceedings, within fifteen (15) days of the
     receipt of notice thereof. Upon request, Provider will reimburse Purchaser
     (or any assignee or participant) certain routine expenses, including credit
     research, filing searches, filing fees, wire transfer costs, overnight mail
     and travel expenses.

          (d)   The Provider shall: (i) treat transfers to the Purchaser of
     Purchased Accounts hereunder as a sale for all purposes, including tax and
     accounting (and shall accurately reflect all such sales in its financial
     statements; the financial statements of the Provider shall disclose the
     effects of the sale and purchase of the Purchased Accounts in accordance
     with generally accepted accounting principles, including treating the sale
     of the Purchased Accounts as a sale rather than as a financing transaction;
     and the financial statements of the Provider shall clearly indicate that
     the Purchased Accounts have been purchased by the Purchaser and that the
     Purchased Accounts are not available to satisfy the obligations of the
     Provider or its affiliates) , and shall promptly advise all persons and
     entities who inquire about the ownership of any Purchased Accounts that the
     Purchased Accounts have been sold to the Purchaser; (ii) not treat any
     Purchased Accounts as an asset on the Provider's books and records; (iii)
     record in the Provider's books, records and computer files pertaining
     thereto that the Purchased Accounts have been sold to the Purchaser and
     that the Purchaser has exclusive ownership of the Purchased Accounts; (iv)
     pay all taxes, if any, relating to the transfer of the Purchased Accounts
     after the same have been purchased by the Purchaser; (v) not assign or
     grant any security interest in any Accounts from and after the date hereof
     to any person or entity other than the Purchaser; (vi) not impede or
     interfere with the Purchaser's collection of any Purchased Accounts; (vii)
     not amend, waive or otherwise permit or agree to any deviation from the
     terms or conditions of Purchased Accounts; (viii) obtain all consents from
     patients which are required by law in order for the Purchaser or the
     Servicer to obtain information needed to obtain payment from the respective
     Third Party Obligors; (ix) bill Accounts on the same bases and using the
     same policies and practices that it has used in the past unless the
     Purchaser has been advised of and consented in writing to a change prior to
     its purchase of such Accounts; and (x) not claim any ownership interest in
     any Purchased Account.

                                       19
<Page>

     The Purchaser or its designated representatives from time to time may audit
     or otherwise verify any Accounts, inspect, check, and take copies of or
     extracts from the Provider's books, records and files and interview
     employees and former employees of the Provider and, in each instance, the
     Provider shall make the same available to the Purchaser or such
     representatives at any reasonable time for such purposes.

          (e)   The Provider agrees that the Purchaser or the Servicer shall
     have the right but not the obligation to have at least one of its agents or
     representatives physically present in the Provider's administrative offices
     during normal business hours to assist the Provider in performing its
     obligations under this Agreement.

          (f)   Until such time as the Provider has satisfied all obligations
     owed Purchaser under this Agreement, the Provider shall deliver to the
     Purchaser: (i) within 45 days after the end of each fiscal quarter, the
     Provider's financial statements for such period and for that portion of its
     fiscal year through the end of such period; (ii) within 150 days after the
     end of the Provider's fiscal year, the Provider's audited, annual financial
     statements for such year (or if such statements are not audited, annual
     financial statements certified by the Provider's chief financial officer);
     and (iii) promptly upon request, such other information concerning the
     Provider as the Purchaser or the Servicer may from time to time request,
     including without limitation Medicare cost reports and audits. All
     financial statements delivered to the Purchaser shall be prepared on a
     basis consistent with those previously submitted to the Purchaser. The
     Provider shall not change its accounting coding system for its Accounts
     without prior written notification to the Purchaser of such change.

          (g)   The Provider shall promptly notify the Purchaser and the
     Servicer in the event of any action, suit, proceeding, dispute, offset,
     deduction, defense or counterclaim that is or may be asserted by a Third
     Party Obligor with respect to any Account. The Provider shall make all
     payments to the Third Party Obligors necessary to prevent the Third Party
     Obligors from offsetting any earlier overpayment to the Provider against
     any amounts the Third Party Obligors owe on any Purchased Accounts.

          (h)   Subject to the disclosure requirements applicable in Chapter 11
     Bankruptcy Cases, the Provider shall not at any time, during or after the
     Offer Period, disclose to any third party the terms of this Agreement
     (including without limitation the exhibits hereto) or any information or
     materials communicated to the Provider by the Purchaser or obtained by the
     Provider from the Purchaser (the "CONFIDENTIAL MATERIALS") unless
     specifically authorized in writing by the Purchaser to do so; provided,
     however, that the Provider may disclose certain Confidential Materials, on
     a need-to-know basis, to its officers, directors, shareholders and
     employees as is reasonably necessary for compliance with the terms of this
     Agreement, provided, further, however, that the Provider shall comply with
     its obligations under this Agreement to inform third parties that the
     Purchaser owns the Purchased Accounts. In the event that at any time or
     from time to time the Purchaser shall give the Provider written
     authorization to make any disclosures of Confidential Materials, the
     Provider shall do so only within the limits and to the extent of such
     authorization. In addition, the Provider shall take all actions

                                       20
<Page>

     necessary to prevent disclosure of any Confidential Materials to any third
     party. In the event that the Provider is requested or directed to supply
     any information contained in any such Confidential Materials pursuant to
     the terms of a subpoena, order, civil investigation demand or similar
     process issued by a court of competent jurisdiction or by a governmental
     body, the Provider shall: (a) immediately notify the Purchaser of the
     service of such process and of all other terms and circumstances
     surrounding such request or direction; (b) consult with the Purchaser on
     the advisability of taking legally available steps to resist or limit such
     request or direction; and (c) if disclosure of such information is
     required, furnish only that portion of the Confidential Materials which, in
     the opinion of the disclosing party's counsel, is legally required to be so
     disclosed and advise the Purchaser as far in advance of such disclosure as
     is possible in order that the Purchaser may have an opportunity to seek an
     appropriate protective order or other reliable assurance that confidential
     treatment will be accorded such Confidential Materials. Without limiting
     the generality of the foregoing, the Provider shall not oppose any actions
     by the Purchaser or any of its agents or representatives to obtain
     appropriate protective orders or other reliable assurances that
     confidential treatment shall be accorded to such Confidential Materials.
     Notwithstanding the foregoing, no act of disclosure by the Debtors during
     their Bankruptcy Case (as defined below) that is reasonably necessary or
     appropriate to the Chapter 11 process or under applicable non-bankruptcy
     law shall be deemed a violation of this Subsection (h).

          (i)   The Provider shall not: (i) enter into any agreement to
     subordinate its rights with respect to any Accounts to any other person or
     entity without the prior written consent of the Purchaser, or (ii) amend
     any such agreement as to which Purchaser's consent has been given, without,
     in each such instance, the prior written consent of Purchaser to such
     amendment.

          (j)   The Provider shall immediately notify the Purchaser of any
     default in any indebtedness of the Provider. The Provider agrees that,
     subject to the penultimate sentence of this paragraph, the Purchaser shall
     have the right, in its sole discretion, to pay any person or entity as to
     whom such default exists out of amounts otherwise payable to the Provider
     pursuant to this Agreement, and the Provider hereby authorizes the making
     of any such payment directly to such aggrieved person or entity and any
     such payment by the Purchaser to such person or entity shall be deemed to
     constitute a payment to the Provider of the corresponding amount payable by
     Purchaser to the Provider. In the event of a good faith dispute as to the
     existence of any such default, the Provider agrees that, subject to the
     penultimate sentence of this paragraph, the Purchaser shall have the right,
     in its sole discretion, to make any such payment into an escrow account
     pending determination thereof. It is understood and agreed that this
     provision is for the benefit of the Purchaser and that the third party
     person or entity shall not be entitled to enforce any rights hereunder. It
     is further understood that prior to the Purchaser making any payments
     pursuant to this paragraph (whether directly to another person or entity or
     to an escrow account), the Purchaser shall give the Provider prior written
     notice of the Purchaser's intent to make such payment and the Purchaser
     shall give the Provider 20 days to cure such default. If such default is
     not cured within such 20 day period the Purchaser shall be entitled to make
     the payments described in this paragraph.

                                       21
<Page>

          (k)   The Provider shall immediately notify the Purchaser if any
     representation or warranty made by the Provider pursuant to this Agreement
     shall cease to be true, correct and complete in all respects.

          (l)   The Provider shall immediately notify the Purchaser in writing
     (i) if it has any intention of commencing any bankruptcy or insolvency
     proceeding or (ii) upon the commencement of any bankruptcy or insolvency
     proceeding by or against the Provider. This Sub-section (l) shall not be
     enforceable during the pendency of the Debtors' jointly administered
     Chapter 11 Bankruptcy Case filed on November 27, 2002, with the United
     States Bankruptcy Court for the Eastern District of New York, Case Nos.
     8-02-88564 (the "BANKRUPTCY CASE").

          (m)   Provider acknowledges that there is no, and it will not seek or
     attempt to establish any, fiduciary relationship between Purchaser and
     Provider and Provider waives any right to assert, now or in the future, the
     existence or creation of any fiduciary relationship between Purchaser and
     Provider in any action or proceeding (whether by way of claim,
     counterclaim, crossclaim or otherwise) for damages or other relief.

          (n)   Provider acknowledges that this Agreement is one of financial
     accommodation and not assumable by any debtor, trustee, or
     debtor-in-possession in any bankruptcy proceeding without Purchaser's
     express written consent. Notwithstanding the foregoing, this Subsection (n)
     shall be deemed inapplicable during the pendency of the Bankruptcy Case.

          (o)   Purchaser's books and records shall be admissible in evidence
     without objection as prima facie evidence of the status of the accounts
     between Purchaser and Provider. Each statement, report or accounting
     rendered or issued by Purchaser to Provider shall be deemed conclusively
     accurate and binding on Provider unless within fifteen (15) days after the
     date of issuance Provider notifies Purchaser to the contrary by registered
     or certified mail, setting forth with specificity the reasons why Provider
     believes such statement, report or accounting is inaccurate, as well as
     what Provider believes to be correct amount(s) therefor. Provider's failure
     to receive any such statement shall not relieve it of the responsibility to
     request such statement and Provider's failure to do so shall nonetheless
     bind Provider to whatever Purchaser's records would have reported.

          (p)   In the event Provider's principals, officers or directors form a
     new entity, which shall engage in the same business as Provider, whether
     corporate, partnership, limited liability company or otherwise during the
     term of this Agreement or while Provider remains liable to Purchaser for
     any obligations under this Agreement, such entity shall be deemed to have
     expressly guaranteed the obligations due Purchaser by Provider under this
     Agreement. Upon the formation of any such entity, Purchaser shall be deemed
     to have been granted an irrevocable power of attorney with authority to
     execute, on behalf of the newly formed entity, a new UCC-1 financing
     statement and to have it filed with any and all appropriate secretaries of
     state or other UCC filing offices. Purchaser shall be held harmless by
     Provider and be relieved of any liability as a result of

                                       22
<Page>

     Purchaser's execution and recording of any such financing statement or the
     resulting perfection of a lien in any of the new entity's assets. In
     addition, Purchaser shall have the right to notify the new entity's Third
     Party Obligors of Purchaser's rights, including without limitation,
     Purchaser's right to collect all Accounts, and to notify creditor of the
     new entity that the Purchaser has rights in such new entity's assets.

          9.    SECURITY INTEREST.

          (a)   "SUBJECT PROPERTY" (sometimes referred to herein as
     "COLLATERAL") means all of the Providers' right, title and interest in, to
     and under any and all of the following: all Accounts and Purchased Accounts
     arising on or after October 18, 2002, and all Accounts and Purchased
     Accounts representing any and all of Providers' rights to payment, whenever
     arising, together with all accounts, chattel paper, documents, instruments,
     letter of credit rights, supporting obligations, deposit accounts, and
     general intangibles arising from or related thereto, all rights, remedies,
     guarantees, security interests and liens in respect of any of the
     foregoing, all records (other than patient medical records to the extent
     protected from disclosure by law) and other information necessary or
     relevant to the collection of such Accounts and Purchased Accounts, whether
     now owned or existing or hereafter created, acquired or arising and
     wherever located and all of the proceeds, products, and offspring of the
     foregoing (all of such terms, as applicable, are presently or hereafter
     defined in the Uniform Commercial Code), including but not limited to (i)
     all rights to payment arising on or after October 18, 2002 under any
     agreements with all Third Party Obligors, (ii) all cash deposited with
     Purchaser or that Purchaser is entitled to retain or otherwise possess as
     collateral pursuant to the provisions of this Factoring Agreement, and
     (iii) any and all cash and non-cash proceeds of the foregoing (including,
     but not limited to, any claims to any items referred to in this definition
     and any claims against third parties for loss of, damage to, or destruction
     of any or all of the Subject Property or for proceeds payable under or
     unearned premiums with respect to policies of insurance) in whatever form.

          (b)   In the event that, contrary to the mutual intent of the Provider
     and the Purchaser, any purchase of any Purchased Accounts is not
     characterized as a sale, each Provider shall, effective as of the date
     hereof, be deemed to have granted (and the Provider does hereby grant) to
     the Purchaser a first priority security interest in and to all of the
     Subject Property to secure the repayment of all amounts advanced to or for
     the benefit of each Provider and all of the Providers hereunder and all
     other amounts due or owing to the Purchaser by any and all of the
     Providers, and this Agreement shall be deemed to be a security agreement
     for such purposes. In such event, it is agreed that this Agreement is
     intended to comply in all respects with all provisions of law and not to
     violate, in any way, any legal limitations on interest charges.
     Accordingly, if, for any reason, the Providers are required to pay, or have
     paid, interest or fees at a rate in excess of the highest rate of interest
     which may be charged by the Purchaser or which the Providers may legally
     contract to pay under applicable law (the "MAXIMUM RATE"), then the
     interest rate shall be deemed to be reduced, automatically and immediately,
     to the Maximum Rate, and interest or fees payable hereunder shall be
     computed and paid at the Maximum Rate and the portion of all prior payments
     of interest or fees in excess of the

                                       23
<Page>

     Maximum Rate shall be deemed to have been prepayments of the amounts
     advanced to the Providers hereunder.

          (c)   With respect to the grant of a security interest as set forth
     above, the Purchaser may, at its option, exercise from time to time any and
     all rights and remedies available to it under the UCC or otherwise. Each
     Provider agrees that five (5) days shall be reasonable prior notice of the
     date of any public or private sale or other disposition of all or part of
     the Subject Property.

          (d)   Each Provider represents and warrants that: (i) the location of
     the Provider's principal place of business, chief executive office and all
     locations in which the Provider maintains records with respect to the
     Accounts are set forth in the introductory paragraph of this Agreement, and
     that the Provider has not changed any such location in the last five (5)
     years; and (ii) the exact name of the Provider is as set forth in the
     introductory paragraph of this Agreement and, except as set forth therein,
     the Provider has not changed its name in the last five (5) years and during
     such period the Provider did not use, nor does the Provider now use, any
     fictitious, doing business as or trade name or any other name. Each
     Provider shall notify the Purchaser in writing thirty (30) days prior to
     any change in any location referred to in clause (i) and/or any change in
     any name referred to in clause (ii).

          10.   REMEDIES. Each of the Purchaser's rights and remedies under this
Agreement are cumulative, and such rights and remedies are in addition to and
not by way of limitation of any other rights or remedies which the Purchaser may
have under applicable law. The Purchaser shall have the right, in its sole
discretion, to determine which rights and remedies, and in which order any of
the same, are to be exercised. No act, failure or delay by the Purchaser shall
constitute a waiver of any of the rights and remedies to which it would
otherwise be entitled. In the event Purchaser deems it necessary to seek
equitable relief, including, but not limited to, injunctive or receivership
remedies, as a result of any Provider's default, each Provider waives any
requirement that Purchaser post or otherwise obtain or procure any bond.
Alternatively, in the event Purchaser, in its sole and exclusive discretion,
desires to procure and post a bond, Purchaser may procure and file with the
court a bond in an amount up to and not greater than $10,000.00 notwithstanding
any common or statutory law requirement to the contrary. Upon Purchaser's
posting of such bond it shall be entitled to all benefits as if such bond was
posted in compliance with applicable law. Each Provider also waives any right it
may be entitled to, including an award of attorney's fees or costs, in the event
any equitable relief sought by and awarded to Purchaser is thereafter, for
whatever reason(s), vacated, dissolved or reversed. Notwithstanding the
existence of any law, statute or rule, in any jurisdiction which may provide a
Provider with a right to attorney's fees or costs, each Provider hereby waives
any and all rights to hereafter seek attorney's fees or costs thereunder and
each Provider agrees that Purchaser exclusively shall be entitled to
indemnification and recovery of any and all attorney's fees or costs in respect
to any litigation based hereon, arising out of, or related hereto, whether
under, or in connection with, this and/or any agreement executed in conjunction
herewith, or any course of conduct, course of dealing, statements (whether
verbal or written) or actions of either party.

                                       24
<Page>

          11.   TERM; TERMINATION.

          (a)   The Offer Period shall be automatically extended from year to
     year on the terms and conditions set forth in this Agreement unless (i)
     Purchaser shall, not less than thirty (30) days prior to the expiration of
     the initial one year Offer Period or any subsequent one year Offer Period,
     give to the Providers notice of Purchaser's intention not to so extend or
     (ii) the Providers shall, in accordance with paragraph (b), give to
     Purchaser notice of the Providers' intention to terminate this Agreement.
     This Agreement shall be binding upon the parties hereto upon its execution
     and shall continue until the later of (i) the collection of all Accounts
     sold hereunder or (ii) the payment of any Repurchase Prices and all other
     amounts due hereunder.

          (b)   The Providers may terminate their obligation to offer to sell
     Accounts to the Purchaser pursuant to this Agreement upon no less than
     sixty (60) days prior written notice to the Purchaser.

          (c)   In addition to any other rights and remedies provided for
     herein, the Purchaser may, upon the occurrence of any of the following
     Termination Events, by way of example, but not by way of limitation,
     enforce all of their rights (so long as Purchaser provides Debtors, the
     United States Trustee, and counsel for the Unsecured Creditors' Committee,
     if any, with not less than ten (10) calendar days written notice to cure).
     Notwithstanding the foregoing, upon a Default, Purchaser shall be entitled
     to a hearing on an expedited basis after three (3) business days' notice to
     Debtors and counsel for Debtors, subject to the Court's calendar and
     availability, regarding immediate relief from the automatic stay of
     Bankruptcy Code Section 362 (a), which shall entitle the Purchaser to seek,
     inter alia and without limitation, the following relief:

                (i)     immediate payment of all money due under the Factoring
          Agreement;

                (ii)    immediate set-off against any and all Collateral for all
          amounts owed;

                (iii)   immediate notification to all non-government account
          debtors, whether or not of purchased accounts, that payment shall be
          made exclusively to Purchaser;

                (iv)    immediate authority for Purchaser to proceed in any
          non-bankruptcy court to enforce their rights.

          (d)   Notwithstanding anything contained herein to the contrary, the
     Purchaser may terminate this Agreement immediately and without notice upon
     the occurrence of any of the following events (each a "TERMINATION EVENT"):

                (i)     any of the Providers fail to make any payment required
          under this Agreement;

                                       25
<Page>

                (ii)    there is an occurrence of a Bankruptcy Event (as defined
          below) with respect to any Provider provided, however, that this
          Subsection (d)(ii) shall be deemed inapplicable during such time that
          the Bankruptcy Case is open and until such time that a plan of
          reorganization is confirmed;

                (iii)   any Provider fails to honor any obligation set forth in
          this Agreement. For purposes of this Agreement, "BANKRUPTCY EVENT"
          shall mean the Provider generally not paying its debts as such debts
          become due, or admitting in writing its inability to pay its debts
          generally, or making a general assignment for the benefit of
          creditors; or any proceeding being instituted by or against any
          Provider seeking to adjudicate it a bankrupt or insolvent, or seeking
          liquidation, dissolution, winding up, reorganization, arrangement,
          adjustment, protection, relief, or composition of it or its debts
          under any law relating to bankruptcy, insolvency or reorganization or
          relief of debtors, or seeking the entry of an order for relief or the
          appointment of a receiver, trustee, custodian or other similar
          official for it or for any substantial part of its property or assets
          and, in the case of any such proceeding instituted against it (but not
          instituted by it), either such proceeding shall remain undismissed or
          unstayed for a period of 60 days, or any of the actions sought in such
          proceeding (including, without limitation, the entry of an order for
          relief against, or the appointment of a receiver, trustee, custodian
          or other similar official for, it or for any substantial part of its
          property or assets) shall occur; or the Provider taking any action to
          authorize or acquiesce in any of the actions set forth above in this
          paragraph;

                (iv)    any lien or encumbrance is granted, is discovered, or
          attaches to any of the Collateral, except the liens and security
          interests in favor of Purchaser, and Permitted Liens (as set forth on
          the attachment hereto entitled "PERMITTED LIENS"), without the express
          written consent of Purchaser;

                (v)     any administrative expense claim is allowed and is
          senior to or pari passu with the Purchaser's claims or if any lien
          shall be granted in the Bankruptcy Case with respect to any of the
          Collateral (other than those granted with the written consent of
          Purchaser or as authorized by this agreement); however, Debtors are
          not prohibited from paying ordinary and routine operating expenses,
          U.S. Trustee fees and professional fees and costs on terms and
          conditions established and approved by the Bankruptcy Court;

                (vi)    the Debtors make any disposition of Collateral outside
          the ordinary course of Debtors' businesses without the express written
          consent of Purchaser;

                (vii)   the Debtors fail to pay timely any statutory fees
          payable to the United States Trustee pursuant to 28 U.S.C. Section
          1930(a)(6);

                (viii)  any representation, warranty, or certification made by
          the Debtors or any of the Senior Officers, is or becomes incorrect in
          any material respect;

                                       26
<Page>

                (ix)    the Bankruptcy Case is dismissed or converted to a
          Chapter 7 Bankruptcy Case, or a Chapter 11 trustee or an examiner is
          appointed in the Bankruptcy Case;

                (x)     the Factoring Order approving the Factoring Agreement is
          stayed, amended, modified, reversed, or vacated;

                (xi)    a plan of reorganization is confirmed that fails to
          provide for termination of the Factoring Agreement and payment in
          full, in cash, of Debtors' obligations under the Factoring Agreement
          on the effective date of the plan unless the plan adopts the exact
          terms of the Factoring Agreement, as approved by the Bankruptcy Court,
          or Purchaser agrees, in writing, to a modification or different
          treatment and affirmatively votes in favor of the plan;

                (xii)   the Bankruptcy Court enters an order granting relief
          from the automatic stay to any creditor with respect to any claim in
          an amount equal to or exceeding $75,000.00 in the aggregate; provided,
          however, that it shall not be an Event of Default if the automatic
          stay is lifted solely for the purpose of allowing a creditor to
          liquidate its claim against a Debtor or seek payment from an insurance
          policy, or the Debtors file a document with the Bankruptcy Court
          acknowledging that such property is not necessary to an effective
          reorganization;

                (xiii)  Debtors' current principals cease to actively manage and
          be involved in the operations of the Debtors and replacements
          reasonably acceptable to the Purchaser shall not be retained or the
          principal(s) of the Debtors become deceased or incompetent,
          notwithstanding Bankruptcy Rule 1016;

                (xiv)   an order is entered in the Bankruptcy Case authorizing
          the sale or other disposition of all, or substantially all, of the
          assets of any or all of the Debtors, unless such order provides for
          payment in full, in cash, of Debtors' obligations under the Factoring
          Agreement upon consummation of the sale; or

                (xv)    the Debtors take any action inconsistent with the
          foregoing or fail to timely contest any prohibited conduct or relief
          requested."

          (e)   If a Termination Event shall occur and be continuing, the
     Purchaser may, without limiting any right of the Purchaser hereunder, take
     complete authority and control of all administration and servicing of the
     Accounts, at the Providers' sole cost and expense. Upon any such action,
     the Purchaser shall have, in addition to the rights and remedies which it
     may have under this Agreement, all other rights and remedies provided after
     default under the UCC and under other applicable law, which rights and
     remedies shall be cumulative. A Termination Event shall not affect any
     security interest granted pursuant to this Agreement, including but not
     limited to security interests in property not yet owned by a Provider or
     not created as of the Termination Event.

          (f)   Unless Purchaser agrees in writing, at its sole discretion, to
     extend the term of the Factoring Agreement, or until a Termination Event,
     the obligations due the

                                       27
<Page>

     Purchaser under the Factoring Agreement are to be paid in full within 15
     days after the date of the entry of an order confirming a plan of
     reorganization unless the Debtors assume the terms of the Factoring
     Agreement in their entirety without modifications; or, the Debtors and
     Purchaser agree to other treatment under the plan. Moreover, no
     confirmation order for a plan of reorganization shall provide for a
     discharge or otherwise affect in any way any of the obligations of the
     Debtors or any Guarantors as those obligations are detailed in the
     agreements approved by the Bankruptcy Court), including without limitation,
     the Debtors' agreements with Purchaser.

          Termination of the Factoring Agreement shall not terminate,
extinguish, or remove any liens or security interests granted to Purchaser until
Debtors have fully paid and discharged all of their obligations to Purchaser.

          12.   INDEMNIFICATION. This Agreement shall not constitute an
assumption by the Purchaser of any obligation to any Third Party Obligor or
patient. Each Provider shall indemnify and hold harmless the Purchaser, and its
officers, directors, shareholders, employees, representatives, agents and
assigns (each an "INDEMNIFIED PARTY"), from and against all liabilities,
obligations, losses, damages, penalties, actions, judgments, suits, costs,
expenses and disbursements of any kind or nature whatsoever (including, without
limitation, settlement costs and any attorneys and accountants fees and expenses
relating to or in connection with the enforcement of the Purchaser's rights and
remedies hereunder, or for investigating, prosecuting or defending any actions
or threatened actions) which may be imposed on, incurred by or asserted against,
any Indemnified Party in any way relating to or arising out of any breach by any
Provider of any representation, warranty, covenant or agreement contained in
this Agreement, including without limitation any document furnished pursuant
hereto, together with interest on cash disbursements in connection therewith at
the Additional Charge from the date cash disbursements were made or incurred by
any Indemnified Party until paid in full by the Providers. Any amount payable by
the Providers to the Purchaser under any provision of this Agreement shall be
paid without any deduction or set-off by the Providers of any kind.

          13.   CONTROLLING LAW. This Agreement, each of the other documents
delivered and to be delivered pursuant hereto and all of the rights and
obligations of the parties hereunder and thereunder shall be governed by and
interpreted in accordance with the laws of the State of Florida, without regard
to the conflict of law provisions of the State of Florida, provided, however,
that during the Bankruptcy Case, federal bankruptcy law shall be controlling to
the extent it may be inconsistent with Florida law.

          14.   WAIVER OF JURY TRIAL, JURISDICTION AND VENUE. EACH PROVIDER
HEREBY WAIVES ALL RIGHTS TO A TRIAL BY JURY IN THE EVENT OF ANY LITIGATION WITH
RESPECT TO ANY MATTER RELATING TO THIS AGREEMENT AND/OR ANY OF THE DOCUMENTS
DELIVERED AND TO BE DELIVERED HEREUNDER AND EACH PROVIDER HEREBY IRREVOCABLY
CONSENTS TO THE SOLE AND EXCLUSIVE JURISDICTION OF, AT THE OPTION OF THE
PURCHASER, THE STATE OR FEDERAL COURTS IN THE STATE OF FLORIDA, PALM BEACH
COUNTY, IN CONNECTION WITH ANY ACTION OR PROCEEDING ARISING OUT OF OR RELATING
TO THIS AGREEMENT AND/OR ANY SUCH DOCUMENTS. EACH

                                       28
<Page>

PROVIDER ALSO WAIVES ANY RIGHT TO OBJECT TO VENUE OR SEEK TO CHANGE VENUE BASED
ON INCONVENIENCE OR OTHERWISE. EACH PROVIDER WAIVES PERSONAL SERVICE OF ANY
SUMMONS, COMPLAINT OR OTHER PROCESS AND AGREES THAT SERVICE THEREOF MAY BE MADE
BY CERTIFIED OR REGISTERED MAIL DIRECTED TO THE PROVIDER AT THE PROVIDER'S
ADDRESS FIRST ABOVE SET FORTH IN THIS AGREEMENT. THE PROVIDER SHALL APPEAR IN
ANSWER TO SUCH SUMMONS, COMPLAINT OR OTHER PROCESS WITHIN THE TIME PRESCRIBED BY
LAW, FAILING WHICH THE PROVIDER SHALL BE DEEMED IN DEFAULT AND JUDGMENT MAY BE
ENTERED BY THE PURCHASER AGAINST THE PROVIDER FOR THE AMOUNT OF THE CLAIM AND
ANY OTHER RELIEF REQUESTED THEREIN. NOTWITHSTANDING THE FOREGOING DURING THE
PENDENCY OF THE BANKRUPTCY CASE, THE BANKRUPTCY COURT SHALL HAVE SOLE AND
EXCLUSIVE JURISDICTION TO DETERMINE ANY AND ALL DISPUTES ARISING UNDER OR
RELATING TO THE FACTORING AGREEMENT OR ANY OF THE OTHER DOCUMENTS DELIVERED AND
TO BE DELIVERED PURSUANT THERETO.

          15.   MISCELLANEOUS.

          (a)   This Agreement sets forth the entire agreement and understanding
     of the parties hereto concerning the subject matter provided for herein.
     This Agreement supersedes any and all prior agreements and understandings
     between the parties with respect to such subject matter, whether oral or
     written.

          (b)   This Agreement may only be amended by a writing signed by both
     of the parties hereto. No waiver shall be effective unless it is in writing
     and is signed by the waiving party. Any waiver shall be effective only in
     the specific instance and for the specific purpose for which it is given.

          (c)   This Agreement shall inure to the benefit of and be binding upon
     the parties hereto and their respective successors and assigns.
     Notwithstanding the foregoing, the Providers may not, directly or
     indirectly, voluntarily or by operation of law, assign this Agreement or
     any of its rights or obligations hereunder without first obtaining the
     prior written consent of the Purchaser. Each Provider acknowledges that the
     Purchaser may pledge, assign or transfer any or all of its rights and
     obligations hereunder and its interest in the Purchased Accounts and the
     other Subject Property to another entity, including as collateral security
     for any indebtedness of the Purchaser.

          (d)   The invalidity or unenforceability of any provision of this
     Agreement shall not impair the validity or enforceability of any other
     provisions of this Agreement.

          (e)   Unless otherwise expressly provided in this Agreement, all
     notices and other communications provided for herein shall be in writing
     and shall be deemed to have been given when delivered by facsimile
     transmission or overnight delivery service or two (2) days after mailed by
     first class registered or certified mail, postage prepaid, to the addresses
     first above set forth, or to such other address as may be furnished from
     time to time by notice similarly served to the other party at the address
     first above set forth.

                                       29
<Page>

          (f)   The representations, warranties and covenants of each Provider
     contained herein shall be cumulative and shall survive the purchase of the
     Purchased Accounts and shall remain in full force and effect
     notwithstanding any investigation made by or on behalf of the Purchaser and
     notwithstanding any knowledge (actual or imputed) that the Purchaser may
     have which is inconsistent therewith.

          (g)   Each Provider agrees that the Servicer shall not be liable in
     any respect to the Provider for the structuring of this Agreement, the flow
     of funds received from the servicing of Purchased Accounts or any of the
     Purchaser's obligations to the Provider. Any provision in this Agreement
     which refers to the Servicer shall also apply to any sub-servicer which may
     at any time or from time to time be appointed by the Purchaser or the
     Servicer.

          (h)   This Agreement may be executed in any number of counterparts,
     each of which shall be deemed to be an original and all of which shall
     constitute one and the same instrument.

          (i)   Nothing set forth herein or otherwise shall render Purchaser, on
     the one hand, and the Providers, on the other hand, partners of one
     another, or constitute any of the Provider as an agent of Purchaser.

          (j)   The Providers' sole remedy for any breach committed by Purchaser
     of any obligation owed under this Agreement or any other agreement between
     the Providers and Purchaser shall be limited to the balance of the Reserve
     Account. Under no circumstances shall Purchaser be liable for any
     incidental, special or consequential damages, including, but not limited
     to, loss of goodwill, loss of profit, or any other costs associated
     therewith, whether Purchaser did or did not have any reason to know of a
     loss that may result from any general or particular requirement of the
     Providers.

          (k)   Each Provider agrees to execute any and all forms (including
     without limitation, Forms 8821 and/or 2848) that Purchaser may require in
     order to enable Purchaser to obtain and receive tax information with
     respect to the Provider from the Department of the Treasury, Internal
     Revenue Service or other taxing authority, or receive refund checks.

          (l)   Each Provider agrees that it shall not institute against, or
     solicit or encourage any person or entity to institute against, or join any
     person or entity in instituting against, the Purchaser or any of its
     property any bankruptcy, reorganization, arrangement, insolvency or
     liquidation proceedings or any other similar proceeding under any federal,
     state or other law.

          (m)   Each of the parties hereto, by its signature below, acknowledges
     that all of the terms, conditions, covenants and agreements set forth above
     are acceptable to it and that it shall comply with all of the terms and
     conditions set forth in this Agreement. The date of this Agreement is the
     date set forth on the first page of this Agreement.

                                       30
<Page>

          16.   REIMBURSABLE EXPENSES. Purchaser shall be entitled to use its
own internal auditors when possible; otherwise it shall be entitled to engage an
outside auditor or professional to perform audit or investigative services of
the Debtors' financial condition or with respect to the Collateral. Purchaser
shall be entitled to be reimbursed all of their post-petition, pre-plan
confirmation reasonable attorneys' fees and costs in accordance with the
following procedure: Purchaser, or its professionals each month, shall transmit
a copy of its monthly statements for fees and costs to the United States
Trustee, counsel for any official unsecured creditors' committee and Debtors'
counsel. Unless a written objection (specifying the line item of the bill
objected to, the reason for the objection and a proposed resolution of the
objection) is received by Purchaser's counsel within 10 days of submission of
the monthly statement to the above stated parties, Purchaser shall automatically
be entitled to charge Debtors' account or demand payment. All obligations (as
referenced in this section) of the Debtors to the Purchaser shall likewise be
secured by a senior, first priority lien pursuant to Bankruptcy Code Section
364(d)(1), and payable forthwith. Any disputes with, respect thereto shall be
subject to the jurisdiction of the Bankruptcy Court.

          17.   BANKRUPTCY PROVISIONS.

          (a)   Debtors shall at all times fully comply with all substantive and
     procedural requirements of the Bankruptcy Court, the Bankruptcy Code, the
     Bankruptcy Rules, the Local Bankruptcy Rules, and all other applicable
     local rules of court, including any administrative orders.

          (b)   Debtors shall permit the Purchaser or a professional retained by
     the Purchaser, at the Debtors' expense, to (i) inspect the Debtors' books
     and records, (ii) to discuss the Debtors' affairs, finances and accounts
     with their professionals, officers, and employees, (iii) to obtain from the
     Debtors copies of the Debtors' records, and (iv) furnish all information
     reasonably requested by the Purchaser.

          (c)   Debtors shall keep financial statements in accordance with the
     standard known as Generally Accepted Accounting Principles or GAAP, as GAAP
     is applicable to similar entities operating under Chapter 11.

          (d)   Debtors shall cause to be promptly delivered to Purchaser's
     counsel all pleadings, motions, applications, financial information, DIP
     reports and other documents filed by or against Debtors in the Bankruptcy
     Court or that may be distributed to any official committee appointed in the
     Bankruptcy Case. Purchaser shall file a Request For Special Notice with the
     Bankruptcy Court regarding the address or addresses for delivery of such
     documents.

          (e)   Debtors shall timely pay all post-petition taxes and other
     obligations including those required under 28 U.S.C. Section 1930(a)(6).

          (f)   Debtors shall notify the Purchaser immediately of any
     Termination Event as defined in section 11 of this Master Purchase and Sale
     Agreement or under any other related agreements.

                                       31
<Page>

          (g)   Debtors acknowledge that under Bankruptcy Code Section 506(a),
     the value of Purchaser's claims against Debtors are fully secured.

          (h)   Except as expressly provided herein, Debtors hereby waive any
     and all of their rights to: (a) recover from Purchaser or from the
     Collateral costs and expenses of preserving or disposing of the Collateral
     or any other costs, expenses, or claims, whether such rights would arise
     under Bankruptcy Code Section 506(c) or otherwise; and (b) subordinate any
     or all of Purchaser's claims, liens or security interests to any other
     claims, liens or security interests under Bankruptcy Code Section 510(c) or
     otherwise.

          (i)   Debtors agree that, in consideration of Purchaser's entering
     into the Factoring Agreement, Purchaser shall be excused from compliance
     with any requirement that Purchaser take any additional actions or file,
     record or serve any additional instruments, documents or notices to perfect
     or enforce their liens on or security interest in any Collateral, including
     the Cash Collateral and the Lockbox Bank Accounts, including the filing of
     a notice pursuant to Bankruptcy Code Section 546(b) or the filing of a
     motion for sequestration or any other motion, and that Purchaser's liens on
     and security interests in the Collateral, including the Cash Collateral and
     the Lockbox Bank Accounts, shall be deemed automatically perfected as of
     the Petition Date without any further notice or action or order of the
     Bankruptcy Court.

          (j)   Debtors hereby acknowledge that Purchaser has perfected, first
     priority, enforceable, unavoidable liens on and security interests in the
     Collateral, including the Cash Collateral and the Lockbox Bank Accounts
     (with priority over all other liens), and agrees that Debtors, as
     debtors-in-possession, shall not be permitted to assert against Purchaser
     any of the avoiding powers under the Bankruptcy Code, including such powers
     arising under Bankruptcy Code Sections 544, 545, 547, 548, 549 or 553.

          (k)   The terms and conditions of the Factoring Agreement (and any
     extensions or renewals thereof) shall: (a) control in any plan of
     reorganization and may not be modified through any plan of reorganization
     without Purchaser's prior written consent obtained after the Bankruptcy
     Court the Factoring Agreement; (b) be binding upon any trustee appointed in
     the this Chapter 11 Bankruptcy Case or any Chapter 7 case to which this
     Chapter 11 Bankruptcy Case may be converted.

          (l)   The parties to the Factoring Agreement have been represented and
     advised by counsel with respect to the Factoring Agreement, and have
     entered into it freely and voluntarily. The Factoring Agreement is intended
     to be enforceable according to their written terms, is an integrated
     agreement, and there are no promises, oral agreements, or expectations of
     the parties to the contrary. The Bankruptcy Court may enter an order
     enforcing any of the terms and conditions of the Factoring Agreement after
     notice and opportunity for a hearing to Debtors, Purchaser, the United
     States Trustee, and any other party in interest.

          (m)   In the event that the Factoring Agreement is not approved by the
     Bankruptcy Court for any reason, then the Master Agreement shall be null
     and void and

                                       32
<Page>

     of no further force and effect, and no action or procedure taken, and no
     statement made in connection with the negotiation, preparation,
     formulation, or seeking approval thereof, shall be referred to by any
     entity in connection with any proceeding or action.

          (n)   Whenever the Factoring Agreement requires Debtors or Purchaser
     to deliver a writing to, or serve a writing upon the other, such writing
     shall be delivered or served upon each of the following:

                                        In the case of Purchaser:

                                        Howard Koslow, President
                                        SUN CAPITAL HEALTHCARE, INC.
                                        929 Clint Moore Road
                                        Boca Raton, Florida 33487
                                        Phone: (800) 880-1702
                                        Fax:   (561) 998-9043

                                        PROSKAUER ROSE LLP
                                        Michael E. Foreman, Esq.
                                        1585 Broadway
                                        New York, NY  10036
                                        Phone: (212) 969-3000
                                        Fax:   (212) 969-2900

                                               and

                                        ULLMAN ULLMAN & VAZQUEZ, P.A.
                                        William M. Vazquez, Esq.
                                        150 East Palmetto Park Road, Suite 650
                                        Boca Raton, FL 33432
                                        Phone: (561) 338-3535
                                        Fax:   (561) 338-3581

                                        In case of Debtors:

                                        Frank P. Magliochetti, Jr., Chief
                                        Executive Officer
                                        MED DIVERSIFIED, INC., et al.
                                        200 Brickstone Square
                                        Suite 403
                                        Andover, Massachusetts [insert zip code]

                                        DUANE MORRIS LLP
                                        Toni Marie McPhillips (TM-8340)
                                        744 Broad Street, Suite 1200
                                        Newark, NJ  01702
                                        Phone: (973) 424-2000

                                       33
<Page>

                                        Fax:   (973) 424-2001

                                               and

                                        Paul D. Moore
                                        470 Atlantic Avenue, Suite 500
                                        Boston, MA  02210
                                        Phone: (617) 289-9200
                                        Fax:   (617) 289-9201

          (o)   The Factoring Agreement shall be binding on and insure to the
     benefit of the parties' respective successors and assigns, including any
     trustee appointed under the Bankruptcy Code.

          (p)   The terms and conditions set forth in the Factoring Agreement
     and the Factoring Order approving same shall not affect in any way the
     obligations of any person or entity that guaranteed or is otherwise liable
     in any way on Debtors' obligations to Purchaser.

          (q)   The Factoring Agreement is the product of negotiation among the
     parties hereto and represents the jointly conceived, bargained-for and
     agreed upon language mutually determined by the parties to express their
     intention in entering into the Factoring Agreement. Any ambiguity or
     uncertainty in the Factoring Agreement shall be deemed to be caused by, or
     attributable to, all parties hereto collectively. In any action or
     proceeding to enforce or interpret the Factoring Agreement, the Factoring
     Agreement shall be construed in a neutral manner, and no term or condition
     of the Factoring Agreement, or the Factoring Agreement as a whole, shall be
     construed more or less favorably to any one party, or group of parties, to
     the Factoring Agreement.

          (r)   Debtors shall cause each of the following documents to be
     promptly delivered to counsel for Purchaser within one business day after
     filing with the Bankruptcy Court or if such document is filed by a party
     other than Debtors' counsel then within one business day after receipt of
     such document by Debtors' counsel:

                (i)     The Petition.

                (ii)    The Schedules of Assets and Liabilities required by
          Bankruptcy Rule 1007(b) and official form number 6.

                (iii)   The Statement of Executory Contracts required by
          Bankruptcy Rule 1007 (b) and official form number 6, schedule G.

                (iv)    The Statement of Financial Affairs required by
          Bankruptcy Rule 1007 (a) and official form number 7.

                (v)     The List of Equity Security Holders required by
          Bankruptcy Rule 1007(a)(3).

                                       34
<Page>

                (vi)    All applications and orders to employ attorneys,
          accountants or any other professional on behalf of the Debtors.

                (vii)   Any order entered by the Bankruptcy Court appointing an
          unsecured creditors' committee and any orders authorizing the
          committee to employ attorneys, accountants or other professionals.

                (viii)  Any motions filed by secured creditors seeking stay
          relief or sequestration of cash collateral or agreements that have
          been approved by the Bankruptcy Court with respect to same.

                (ix)    All real property leases upon which the Debtors operate
          and any agreements with landlords and motions with respect to real
          property leases that have been filled.

                (x)     Any plan of reorganization that has been prepared and/or
          filed.

                (xi)    All debtor-in-possession reports (i.e., reports that are
          routinely required to be filed by the Bankruptcy Court or the U.S.
          Trustee periodically, usually every month, addressing all financial
          activity within that time period) as well as the materials required to
          be provided to the U.S. Trustee during the Bankruptcy Case, including
          but not limited to the "7-Day Package" and the materials required to
          be filed within 15 days of filing the Petition (as such period may be
          extended).

          (s)   Debtors shall be responsible to have a Motion for Order (i)
     authorizing Debtors to enter into a Post-Petition Factoring Agreement, (ii)
     granting Security Interest and Superpriority Administrative Expense
     Treatment and (iii) approving Sun Capital Healthcare, Inc.'s Fees and Costs
     (the "Motion"), duly served, filed and noticed for hearing with the
     Bankruptcy Court, which Motion and the proposed Factoring Order shall be in
     form and substance satisfactory to Purchaser.

          (t)   Debtors shall cause each of the following documents to be
     delivered to Purchaser's counsel prior to the filing of the Motion:

                (i)     The Motion and the proposed Factoring Order, in
          substantially final form, it being understood that in no event shall
          the proposed Factoring Order be submitted for approval and entry by
          the Bankruptcy Court unless it is in a form acceptable to Purchaser in
          its sole and absolute discretion.

                (ii)    Any other documents Purchaser may reasonably require in
          connection with the Motion and the proposed Factoring Order, including
          all post-petition budgets of the Debtors and analyses and reports
          requested by Purchaser with respect to the Collateral.

                                   PURCHASER:

                                       35
<Page>

                                        SUN CAPITAL HEALTHCARE, INC.
                                        a Florida corporation

                                        By:   /s/ Howard B. Koslow
                                           --------------------------------
                                           Name: Howard B. Koslow
                                           Title: President and C.O.O.

                                        PROVIDERS:

                                        MED DIVERSIFIED, INC., debtor and
                                        debtor in possession

                                        By:    /s/ Frank P. Magliochetti
                                            -------------------------------
                                            Name:  Frank P. Magliochetti
                                            Title: Chief Executive Officer

                                        By:    /s/ James Shanahan
                                            -------------------------------
                                            Name:  James Shanahan
                                            Title: Vice President of Finance

                                        CHARTWELL DIVERSIFIED SERVICES,
                                        INC., debtor and debtor in possession

                                        By:    /s/ Roy Serpa
                                            -------------------------------
                                            Name:  Roy Serpa
                                            Title: President

                                        By:    /s/ David Ochoa
                                            -------------------------------
                                            Name:  David Ochoa
                                            Title: VP of Finance

                                        RESOURCE PHARMACY, INC., debtor
                                        and debtor in possession

                                        By:   /s/ Frank P. Magliochetti
                                            -------------------------------
                                            Name:  Frank P. Magliochetti
                                            Title: Chief Executive Officer

                                       36
<Page>

                                        CHARTWELL COMMUNITY SERVICES,
                                        INC., debtor and debtor in possession

                                        By:    /s/ Roy Serpa
                                            -------------------------------
                                            Name:  Roy Serpa
                                            Title: President of CDSI

                                        By:    /s/ David Ochoa
                                            -------------------------------
                                            Name:  David Ochoa
                                            Title: VP of Finance

                                        CHARTWELL CARE GIVERS, INC.,
                                        debtor and debtor in possession

                                        By:    /s/ Roy Serpa
                                            -------------------------------
                                            Name:  Roy Serpa
                                            Title: President of CDSI

                                        By:    /s/ David Ochoa
                                            -------------------------------
                                            Name:  David Ochoa
                                            Title: VP of Finance

                                       37
<Page>

                                    EXHIBIT A

                          SUN CAPITAL HEALTHCARE, INC.
                                PURCHASE SCHEDULE

          [Account information shall be specified in each Purchase Schedule in
form and substance satisfactory to Purchaser.]

<Page>

                                    EXHIBIT B

                                LOCKBOX AGREEMENT
                                   [attached]

<Page>

                                    EXHIBIT C

                           FORM OF PROVIDER NOTICE OF
                  SALE TO NON-GOVERNMENTAL THIRD PARTY OBLIGORS
                          (PURSUANT TO SECTION 4. 2(a))

                          [Letterhead of the Provider]

[Date]

Ladies and Gentlemen:

          Please be advised that we have assigned our receivables to SUN CAPITAL
HEALTHCARE, INC. Consequently, we hereby request that you send all payments due
from you to us that are made by wire transfer or by other electronic transfer
directly into SUN CAPITAL HEALTHCARE, INC.'S account at:

          Sun Trust Bank
          Account No.:  0494002031913

          Please send all explanations of benefits, remittance advices and other
forms of payment, including checks, with respect to such receivables to SUN
CAPITAL HEALTHCARE, INC.'S post office box located at:

          C/O Sun Trust Bank
          P.O Box 91-7416
          Orlando, Fl. 32891-7416

          All such payments shall be made payable to SUN CAPITAL HEALTHCARE,
INC. This direction may not be revoked or changed without the prior written
consent of SUN CAPITAL HEALTHCARE, INC. Any questions concerning this notice
shall be directed to SUN CAPITAL HEALTHCARE, INC. at 929 Clint Moore Road, Boca
Raton, Florida 33487.

          This letter supersedes any notices or directions that we have
previously given to you. Thank you for your cooperation in this matter.

                                            Very truly yours,

                                            Print Name:
                                            Title:

<Page>

                                    EXHIBIT D

                 FORM OF PROVIDER NOTICE OF PAYMENT DIRECTION TO
                        GOVERNMENTAL THIRD PARTY OBLIGORS
                          (PURSUANT TO SECTION 4.3(b))

                          [Letterhead of the Provider]

[Date]

Ladies and Gentlemen:

          Please be advised that we have opened a new bank account at Sun Trust
Bank and a post-office box with respect to such bank account. Accordingly, we
hereby request that:

          (1)   all wire transfers or other electronic transfers be made
directly into our account at

                      Sun Trust Bank
                      Account No.: 0494002031847
                      Routing No.: 061000104

          (2)   all explanations of benefits, remittance advices and other forms
of payment, including checks, be sent to our post office box located at:

                      c/o Sun Trust Bank
                      P.O. Box 91-7408
                      Orlando, Fl. 32891-7408

          This  letter supersedes any notices or directions that we have
previously given to you. Thank you for your cooperation in this matter.

                                            Very truly yours,

                                            Print Name:
                                            Title:

<Page>

                                    EXHIBIT E

                              FORM OF UCC LANGUAGE
                  (UNTIL OTHERWISE SPECIFIED BY THE PURCHASER)
                      (PURSUANT TO SECTIONS 8(a) AND 9(a))

          All now owned or existing or hereafter acquired, arising or created
accounts, chattel paper, documents, instruments and general intangibles, and all
proceeds and products and offspring of the foregoing (as all of such terms are
presently or hereafter defined in the Uniform Commercial Code), as well as all
Accounts and Purchased Accounts as defined in the Master Purchase and Sale
Agreement between Debtor and the Secured Party (as amended, amended and
restated, or otherwise modified from time to time), including but not limited to
all rights to payment under any agreements with all Third Party Obligors as
defined therein.<Page>

                                                                    EXHIBIT 10.4

                  ABBOTT LABORATORIES SUPPLEMENTAL PENSION PLAN

                       (AS AMENDED THRU THE 16th AMENDMENT
                            EFFECTIVE APRIL 26, 2002)

<Page>

                  ABBOTT LABORATORIES SUPPLEMENTAL PENSION PLAN

                                    SECTION 1
                                  INTRODUCTION

     1-1.  On September 9, 1977, December 14, 1979 and February 10, 1984 the
Board of Directors of Abbott Laboratories ("Abbott") adopted certain resolutions
providing for payment of (i) pension benefits calculated under the Abbott
Laboratories Annuity Retirement Plan ("Annuity Plan") in excess of those which
may be paid under that plan under the limits imposed by Section 415 of the U.S.
Internal Revenue Code, as amended, and the Employee Retirement Income Security
Act ("ERISA") and (ii) the additional pension benefits that would be payable
under the Annuity Plan if deferred awards under the Abbot Laboratories
Management Incentive Plan were included in "final earnings" as defined in the
Annuity Plan.

     The purpose of this ABBOTT LABORATORIES SUPPLEMENTAL PENSION PLAN (the
"Supplemental Plan") is to clarify, restate and supersede the prior resolutions.

     1-2.  The Supplemental Plan shall apply to employees of Abbott and its
subsidiaries and affiliates existing as of the date of adoption of the
Supplemental Plan or thereafter created or acquired. (Abbott and each of such
subsidiaries and affiliates are hereinafter referred to as an "employer" and
collectively as the "employers").

     1-3.  All benefits provided under the Supplemental Plan shall be provided
from the general assets of the employers and not from any trust fund or other
designated asset. All participants in the Supplemental Plan shall be general
creditors of the employers with no priority over other creditors.

     1-4.  The Supplemental Plan shall be administered by the Abbott
Laboratories Employee Benefit Board of Review appointed and acting under the
Annuity Plan ("Board of Review"). Except as stated below, the Board of Review
shall perform all powers and duties with

                                        2
<Page>

respect to the Supplemental Plan, including the power to direct payment of
benefits, allocate costs among employers, adopt amendments and determine
questions of interpretation. The Board of Directors of Abbott shall have the
sole authority to terminate the Supplemental Plan.

                                    SECTION 2
                     ERISA ANNUITY PLAN SUPPLEMENTAL BENEFIT

     2-1.  The benefits described in this Section 2 shall apply to all
participants in the Annuity Plan who retire, or terminate with a vested pension
under that plan, on or after September 9, 1977.

     2-2.  Each Annuity Plan participant whose retirement or vested pension
under that plan would otherwise be limited by Section 415, Internal Revenue
Code, shall receive a supplemental pension under this Supplemental Plan in an
amount, which, when added to his or her Annuity Plan pension, will equal the
amount the participant would be entitled to under the Annuity Plan as in effect
from time to time, based on the particular option selected by the participant,
without regard to the limitations imposed by Section 415, Internal Revenue Code.

                                    SECTION 3
                    1986 TAX REFORM ACT SUPPLEMENTAL BENEFIT

     3-1.  The benefits described in this Section 3 shall apply to all
participants in the Annuity Plan who retire, or terminate with a vested pension
under that plan, after December 31, 1988.

                                        3
<Page>

     3-2.  Each Annuity Plan participant shall receive a supplemental pension
under this Supplemental Plan in an amount determined as follows:

     (a)   The supplemental pension shall be the difference, if any, between:

           (i)  the monthly benefit payable under the Annuity Plan plus any
                supplement provided by Section 2; and

           (ii) the monthly benefit which would have been payable under the
                Annuity Plan (without regard to the limits imposed by Section
                415, Internal Revenue Code) if the participant's "final
                earnings", as defined in the Annuity Plan, had included
                compensation in excess of the limits imposed by Section
                401(a)(17), Internal Revenue Code, and any "pre-tax
                contributions" made by the participant under the Abbott
                Laboratories Supplemental 401(k) Plan.

                                    SECTION 4
                 DEFERRED MIP ANNUITY PLAN SUPPLEMENTAL BENEFIT

     4-1.  The benefits described in this Section 4 shall apply to all
participants in the Annuity Plan who retire, or terminate with a vested pension,
under that plan, on or after December 14, 1979 and who were awarded Management
Incentive Plan awards for any calendar year during the ten consecutive calendar
years ending with the year of retirement or termination of employment.

     4-2.  Each Annuity Plan participant shall receive a supplemental pension
under this Supplemental Plan in an amount determined as follows:

     (a)   The supplemental pension shall be the difference, if any, between:

           (i)  the monthly benefit payable under the Annuity Plan plus any
                supplement provided by Section 2 and Section 3; and

           (ii) the monthly benefit which would have been payable under the
                Annuity Plan (without regard to the limits imposed by Section
                415, Internal Revenue Code) if the participant's "final
                earnings", as defined in the Annuity Plan, were one-sixtieth of
                the sum of:

                (A)  the participant's total "basic earnings" (excluding any
                     payments under the Management Incentive Plan or any
                     Division Incentive Plan) received in the sixty consecutive
                     calendar months for which

                                        4
<Page>

                     his basic earnings (excluding any payments under the
                     Management Incentive Plan or any Division Incentive Plan)
                     were highest within the last one hundred twenty consecutive
                     calendar months immediately preceding his retirement or
                     termination of employment; and

                (B)  the amount of the participant's total awards under the
                     Management Incentive Plan and any Division Incentive Plan
                     (whether paid immediately or deferred) made for the five
                     consecutive calendar years during the ten consecutive
                     calendar years ending with the year of retirement or
                     termination for which such amount is the greatest and (for
                     participants granted Management Incentive Plan awards for
                     less than five consecutive calendar years during such ten
                     year period) which include all Management Incentive Plan
                     awards granted for consecutive calendar years within such
                     ten year period.

     (b)   That portion of any Management Incentive Plan award which the
           Compensation Committee has determined shall be excluded from the
           Participant's "basic earnings" shall be excluded from the calculation
           of "final earnings" for purposes of this Section 4-2. "Final
           earnings" for purposes of this subsection 4-2 shall include any
           compensation in excess of the limits imposed by Section 401(a)(17),
           Internal Revenue Code.

     (c)   In the event the period described in subsection 4-2(a)(ii)(B) is the
           final five calendar years of employment and a Management Incentive
           Plan award is made to the participant subsequent to retirement for
           the participant's final calendar year of employment, the supplemental
           pension shall be adjusted by adding such new award and subtracting a
           portion of the earliest Management Incentive Plan award included in
           the calculation, from the amount determined under subsection
           4-2(a)(ii)(B). The portion subtracted shall be equal to that portion
           of the participant's final calendar year of employment during which
           the participant was employed by Abbott. If such adjustment results in
           a greater supplemental pension, the greater pension shall be paid
           beginning the first month following the date of such new award.

                                        5
<Page>

                                    SECTION 5
               CORPORATE OFFICER ANNUITY PLAN SUPPLEMENTAL BENEFIT

     5-1.  The benefits described in this Section 5 shall apply to all
participants in the Annuity Plan who are corporate officers of Abbott as of
September 30, 1993 or who become corporate officers thereafter, and who retire,
or terminate with a vested pension under that plan on or after September 30,
1993. The term "corporate officer" for purposes of this Supplemental Plan shall
mean an individual elected an officer of Abbott by its Board of Directors (or
designated as such for purposes of this Section 5 by the Compensation Committee
of the Board of Directors of Abbott), but shall not include assistant officers.

     5-2.  Subject to the limitations and adjustments described below, each
participant described in subsection 5-1 shall receive a monthly supplemental
pension under this Supplemental Plan commencing on the participant's normal
retirement date under the Annuity Plan and payable as a life annuity, equal to
6/10 of 1 percent (.006) of the participant's final earnings (as determined
under subsection 4-2) for each of the first twenty years of the participant's
benefit service (as defined in the Annuity Plan) occurring after the
participant's attainment of age 35.

     5-3.  In no event shall the sum of (a) the participant's aggregate
percentage of final earnings calculated under subsection 5-2 and (b) of the
participant's aggregate percentage of final earnings calculated under subsection
5-1(b)(i) of the Annuity Plan, exceed the maximum aggregate percentage of final
earnings allowed under subsection 5-1(b)(i) of the Annuity Plan (without regard
to any limits imposed by the Internal Revenue Code), as in effect on the date of
the participant's retirement or termination. In the event the limitation
described in this subsection 5-3 would be exceeded for any participant, the
participant's aggregate percentage calculated under subsection 5-2 shall be
reduced until the limit is not exceeded.

     5-4.  Benefit service occurring between the date a participant ceases to be
a corporate officer of Abbott and the date the participant again becomes a
corporate officer of Abbott shall be

                                        6
<Page>

disregarded in calculating the participant's aggregate percentage under
subsection 5-2.

     5-5.  Any supplemental pension otherwise due a participant under this
Section 5 shall be reduced by the amount (if any) by which:

     (a)   the sum of (i) the benefits due such participant under the Annuity
           Plan and this Supplemental Plan, plus (ii) the actuarially equivalent
           value of the employer-paid portion of all benefits due such
           participant under the primary retirement plans of all non-Abbott
           employers of such participant; exceeds

     (b)   the maximum benefit that would be due under the Annuity Plan (without
           regard to the limits imposed by Section 415, Internal Revenue Code)
           based on the participant's final earnings (as determined under
           subsection 4-2), if the participant had accrued the maximum benefit
           service recognized by the Annuity Plan.

The term "primary retirement plan" shall mean any pension benefit plan as
defined in ERISA, whether or not qualified under the Internal Revenue Code,
which is determined by the Board of Review to be the primary pension plan of its
sponsoring employer. The term "non-Abbott employer" shall mean any employer
other than Abbott or a subsidiary or affiliate of Abbott. A retirement plan
maintained by an employer prior to such employer's acquisition by Abbott shall
be deemed a retirement plan maintained by a non-Abbott employer for purposes of
this subsection 5-5.

                                        7
<Page>

     5-6.  Any supplemental pension due a participant under this Section 5 shall
be actuarially adjusted as provided in the Annuity Plan to reflect the pension
form selected by the participant and the participant's age at commencement of
the pension, and shall be paid as provided in subsection 6-2.

                                    SECTION 6
                         CORPORATE OFFICER ANNUITY PLAN
                      SUPPLEMENTAL EARLY RETIREMENT BENEFIT

     6-1.  The benefits described in this Section 6 shall apply to all persons
described in subsection 5-1.

     6-2.  The supplemental pension due under Sections 2, 3, 4 and 5 to each
participant described in subsection 6-1 shall be reduced as provided in
subsections 5-3 and 5-6 of the Annuity Plan for each month by which its
commencement date precedes the last day of the month in which the participant
will attain age 60. No reduction will be made for the period between the last
day of the months the participant will attain age 60 and age 62.

     6-3.  Each participant described in subsection 6-1 shall receive a monthly
supplemental pension under this Supplemental Plan equal to any reduction made
in such participant's Annuity Plan pension under subsections 5-3 or 5-6 of the
Annuity Plan for the period between the last day of the months the
participant will attain age 60 and age 62.

                                    SECTION 7
                                  MISCELLANEOUS

     7-1.  For purposes of this Supplemental Plan, the term "Management
Incentive Plan" shall mean the Abbott Laboratories 1971 Management Incentive
Plan, the Abbott Laboratories 1981 Management Incentive Plan and all successor
plans to those plans.

     7-2.  The supplemental pension described in Sections 2, 3, 4, 5 and 6 shall
be paid to the participant or his or her beneficiary based on the particular
pension option elected by the participant, in the same manner, at the same time,
for the same period and on the same terms and conditions as the pension payable
to the participant or his beneficiary under the Annuity Plan. In the event a

                                        8
<Page>

participant is paid his or her pension under the Annuity Plan in a lump sum,
any supplemental pension due under Sections 2, 3, 4, 5 or 6 shall likewise be
paid in a lump sum. Notwithstanding the foregoing provision of this
subsection 7-2: (a) if the present value of the vested supplemental pensions
described in Sections 2, 3, 4, 5 and 6 of a participant who is actively
employed by Abbott as a corporate officer exceeds $100,000, then payment of
such pensions shall be made to the participant under Section 8 below; and (b)
if the monthly vested supplemental pensions, expressed as a straight life
annuity, due a participant or his or her beneficiary under Sections 2, 3, 4,
5 and 6 do not exceed an aggregate of One Hundred Fifty Dollars ($150.00) as
of the commencement date of the pension payable such participant or his or
her beneficiary under the Annuity Plan, and payment of such supplemental
pension has not previously been made under Section 8, the present value of
such supplemental pensions shall be paid such participant or beneficiary in a
lump-sum.

     7-3.  Notwithstanding any other provisions of this Supplemental Plan, if
employment of any participant with Abbott and its subsidiaries and affiliates
should terminate for any reason within five (5) years after the date of a Change
in Control:

     (a)   The present value of any supplemental pension due the participant
           under Section 2 (whether or not then payable) shall be paid to the
           participant in a lump sum within thirty (30) days following such
           termination; and

     (b)   The present value of any supplemental pension due the participant
           under Sections 3 or 4 (whether or not then payable) shall be paid to
           the participant in a lump sum within thirty (30) days following such
           termination.

The supplemental pension described in paragraph (a) shall be computed using as
the applicable limit under Section 415, Internal Revenue Code, such limit as is
in effect on the termination date and based on the assumption that the
participant will receive his or her Annuity Plan pension in the form of a
straight life annuity with no ancillary benefits. The present values of the
supplemental pensions described in paragraphs (a) and (b) shall be computed as
of the date of payment by using an interest rate equal to the Pension Benefit
Guaranty Corporation interest rate applicable to an

                                        9
<Page>

immediate annuity, as in effect on the date of payment.

     7.4   For purposes of subsection 7-3, a "Change in Control" shall be deemed
to have occurred on the earliest of the following dates:

     (a)   The date any entity or person (including a "group" as defined in
           Section 13(d)(3) of the Securities Exchange Act of 1934 (the
           "Exchange Act")) shall have become the beneficial owner of, or shall
           have obtained voting control over thirty percent (30%) or more of the
           outstanding common shares of the Company;

     (b)   The date the shareholders of the Company approve a definitive
           agreement (A) to merge or consolidate the Company with or into
           another corporation, in which the Company is not the continuing or
           surviving corporation or pursuant to which any common shares of the
           Company would be converted into cash, securities or other property of
           another corporation, other than a merger of the Company in which
           holders of common shares immediately prior to the merger have the
           same proportionate ownership of common stock of the surviving
           corporation immediately after the merger as immediately before, or
           (B) to sell or otherwise dispose of substantially all the assets of
           the Company; or

     (c)   The date there shall have been a change in a majority of the Board of
           Directors of the Company within a twelve (12) month period unless the
           nomination for election by the Company's shareholders of each new
           director was approved by the vote of two-thirds of the directors then
           still in office who were in office at the beginning of the twelve
           (12) month period.

                                       10
<Page>

     7-5.  The provisions of subsections 7-3, 7-4 and this subsection 7-5 may
not be amended or deleted, nor superseded by any other provision of this
Supplement Plan, during the period beginning on the date of a Change in Control
and ending on the date five years following such Change in Control.

     7-6.  All benefits due under this Supplemental Plan shall be paid by Abbott
and Abbott shall be reimbursed for such payments by the employee's employer. In
the event the employee is employed by more than one employer, each employer
shall reimburse Abbott in proportion to the period of time the employee was
employed by such employer, as determined by the Board of Review in its sole
discretion.

     7-7.  The benefits under the Supplemental Plan are not in any way subject
to the debts or other obligations of the persons entitled to benefits and may
not be voluntarily or involuntarily sold, transferred or assigned.

     7-8.  Nothing contained in this Supplemental Plan shall confer on any
employee the right to be retained in the employ of Abbott or any of its
subsidiaries or affiliates.

     7-9.  Upon adoption of this Supplemental Plan, the prior resolutions shall
be deemed rescinded.

                                    SECTION 8
                   ALTERNATE PAYMENT OF SUPPLEMENTAL PENSIONS

     8-1.  If, as of December 31, 1995 or any subsequent December 31, the
present value of the supplemental pension described in Sections 2, 3, 4, 5 and 6
of a participant, who is actively employed by Abbott as a corporate officer,
exceeds $100,000, then payment of such present value shall be made, at the
direction of the participant, by either of the following methods: (a) current
payment in cash directly to the participant, or (b) current payment of a portion
of such present value (determined as of that December 31) in cash for the
participant directly to a Grantor Trust established by the participant, and
current payment of the balance of such present value in cash directly to the
participant, provided that the payment made directly to the participant shall

                                       11
<Page>

approximate the aggregate federal, state and local individual income taxes
attributable to the amount paid pursuant to this subparagraph 8-1(b) (as
determined pursuant to the tax rates set forth the in subsection 8-14).

     8-2.  If the present value of a participant's supplemental pension has been
paid to the participant (including amounts paid to the participant's Grantor
Trust) pursuant to subsection 8-1 (either as in effect prior to June 1, 1996
that applied to any participant with a supplemental pension with a present value
in excess of $100,000 or as currently in effect that requires the participant to
have a supplemental pension with a present value in excess of $100,000 and to be
a corporate officer), then as of each subsequent December 31, such participant
shall be entitled to a payment in an amount equal to: (i) the present value (as
of that December 31) of the participant's supplemental pension described in
Section 2, 3, 4, 5 and 6, less (ii) the current value (as of that December 31)
of the payments previously made to the participant under subsections 8-1 and
8-2. Payments under this subsection 8-2 shall be made, at the direction of the
participant, by either of the following methods: (a) current payment in cash
directly to the participant, or (b) current payment of a portion of such amount
in cash for the participant directly to the Grantor Trust established by the
participant; and current payment of the balance of such amount in cash directly
to the participant, provided that the payment made directly to the participant
shall approximate the aggregate federal, state and local individual income
taxes attributable to the amount paid pursuant to this subparagraph 8-2(b) (as
determined pursuant to the tax rates set forth in subsection 8-14). No payments
shall be made under this subsection 8-2 as of any December 31 after the calendar
year in which the participant retires or otherwise terminates employment with
Abbott.

     8-3.  Present values for the purposes of subsections 8-1, 8-2, 8-4 and 8-5
shall be determined using reasonable actuarial assumptions specified for this
purpose by Abbott and consistently applied. The "current value" of the payments
previously made to a participant under subsections 8-1 and 8-2 means the
aggregate amount of such payments, with interest thereon (at the rate specified
for this purpose by Abbott). For purposes of subsections 8-4 and 8-5, "Projected

                                       12
<Page>

Taxes" with respect to any payment of supplemental pension benefits under
subsections 8-1 or 8-2, shall mean the taxes which Abbott projects will be
incurred by the participant on the income earned (i) on the payment (net of
taxes) that is made pursuant to subsections 8-1 or 8-2, (ii) on the
corresponding payment(s) for Projected Taxes that are made pursuant to
subsection 8-4 and, if applicable 8-5 and (iii) on the accumulated income earned
on any of the payments covered by parts (i) and (ii) hereof, during the life of
such participant's Grantor Trust (or during the period that such Grantor Trust
would have been in existence if the participant had elected to receive all of
the payments under subsections 8-1 and 8-2 in cash). In calculating such
Projected Taxes, Abbott shall use the aggregate of the current federal, state
and local tax rates specified by subsection 8-14.

     8-4.  Effective as of December 31, 1995, or any subsequent December 31,
as a result of any payment made to a Qualified Participant for any calendar
year pursuant to subsection 8-1 or 8-2, Abbott shall also make a
corresponding payment to such Qualified Participant in the amount of the
present value of the Projected Taxes. A "Qualified Participant" is either (i)
a participant who as of December 31, 1995 was actively employed by Abbott and
who had previously received, or as of such date was qualified to receive, a
payment under subsection 8-1; or (ii) a participant who as of any subsequent
December 31 qualifies to receive a payment pursuant to subsection 8-1. The
payment for Projected Taxes under this subsection 8-4 shall be made to the
Qualified Participant in the identical manner that the payment under
subsection 8-1 or 8-2 was made. For example, (a) if the Qualified Participant
elected to receive the payment under subsection 8-1 directly in cash, then
Abbott shall also pay the present value of the Projected Taxes on such
payment in cash directly to the Qualified Participant, and (b) if the
Qualified Participant elected to receive the payment under subsection 8-1
into a Grantor Trust established by the Qualified Participant, the Abbott
shall pay the present value of the Projected Taxes on such payment as
follows: current payment of a portion of such present value (determined as of
that December 31) in cash for such Qualified Participant directly to a
Grantor Trust established by such participant, and current payment of the
balance of such present value in cash directly to such Qualified Participant,
provided that the payment made directly to such

                                       13
<Page>

participant shall approximate the aggregate federal, state and local individual
income taxes attributable to the amount paid pursuant to this subparagraph
8-4(b) (as described pursuant to the tax rates set forth in subsection 8-14). No
payments shall be made under this subsection 8-4 as of any December 31 after the
calendar year in which the participant retires or otherwise terminates
employment with Abbott.

     8-5.  In the event that Abbott has made any payment for projected Taxes
under subsection 8-4 in cash directly to the Qualified Participant and there is
a subsequent increase in the tax rates for such Qualified Participant, Abbott
shall make a further cash payment to such Qualified Participant in the amount of
(a) the present value of the Projected Taxes on the payments that were made
under subsections 8-1 and 8-2 in cash directly to such Qualified Participant
using the actual tax rates for previous years and new tax rates (determined in
accordance with subsection 8-14) for the current and subsequent years, less (b)
the amount that would have been in the Qualified Participant's Tax Payment
Account with respect to the payments made under subsections 8-1 and 8-2 in cash
directly to the Participant, if such payments had instead been made to the
Qualified Participant's Grantor Trust. Such amount shall be paid by Abbott
directly to the Qualified Participant in cash. In the event that Abbott has made
any payment for Projected Taxes under subsection 8-4 to the Qualified
Participant's Grantor Trust, then Abbott shall as of December 31 of each year,
make a further payment to the Qualified Participant in the amount of (a) the
present value (as of that December 31) of the Projected Taxes on the payments
that were made under subsections 8-1 and 8-2 into the Qualified Participant's
Grantor Trust less (b) the balance of such Qualified Participant's Tax Payment
Account (as described in subsection 8-8). Such payment shall be paid by Abbott
as follows: the current payment of a portion of such amount in cash directly to
the Qualified Participant's Grantor Trust and the current payment of the balance
of such amount in cash directly to such Qualified Participant; provided, that
the payments made directly to such Qualified Participant shall approximate the
aggregate federal, state and local individual income taxes attributable to the
amount paid pursuant to this subsection 8-5. No payments shall be made under
this subsection 8-5

                                       14
<Page>

for any year following the participant's death. In the event that the
calculation required by this subsection 8-5 for a Grantor Trust demonstrates
that there has been an overpayment of projected taxes, such overpayment shall be
held within the Grantor Trust in an Excess Tax Account and may be used by Abbott
as a credit against any payments due hereunder or as specified in subsection
8-12.

                                       15
<Page>

     8-6.  For each Qualified Participant whose Grantor Trust has received a
payment pursuant to subsection 8-4, Abbott, as the administrator of such Grantor
Trust, shall direct the trustee to distribute to the participant from the income
of such Grantor Trust, a sum of money sufficient to pay the taxes on trust
earnings for such year. The taxes shall be calculated by multiplying the income
of the Grantor Trust by the aggregate of the federal, state, and local tax rates
(determined in accordance with subsection 8-14).

     8-7.  A participant shall be deemed to have irrevocably waived and shall be
foreclosed from any right to receive any supplemental pension benefits on that
portion of the supplemental pension that the participant elects to be paid in
cash under subsection 8-1 or 8-2. A participant, who has elected to receive a
payment under subsection 8-1 or 8-2 to a Grantor Trust, must establish such
trust in a form which Abbott determines to be substantially similar to the trust
attached to this Supplemental Plan as Exhibit A. If a participant fails to make
an election under subsection 8-1 or 8-2, or if a participant makes an election
under subsection 8-1 or 8-2 to receive payment in a Grantor Trust but fails to
establish a Grantor Trust, then payment shall be made in cash directly to the
participant. Each payment required under subsections 8-1, 8-2, 8-4 and 8-5 shall
be made as soon as practicable after the amount thereof can be ascertained by
Abbott, but in no event later than the last day of the calendar year following
the December 31 as of which such payment becomes due.

     8-8.  Abbott will establish and maintain a separate Supplemental Pension
Account in the name of each participant, a separate After-Tax Supplemental
Pension Account in the name of each participant, and a separate Tax Payment
Account in the name of each participant. The Supplemental Pension Account shall
reflect any amounts: (i) paid to a participant (including amount paid to a
participant's Grantor Trust) pursuant to subsections 8-1 and 8-2; (ii) credited
to such Account pursuant to subsection 8-9; and (iii) disbursed to a participant
for supplemental pension benefits (or which would have been disbursed to a
participant if the participant had not elected to receive a cash disbursement
pursuant to subsections 8-1 and 8-2). The After-Tax Supplemental Pension Account
shall also reflect such amounts but shall be maintained on an after-tax basis.
The Tax Payment

                                       16
<Page>

Account shall reflect any amounts (i) paid to a Qualified Participant (net of
taxes) pursuant to subsections 8-4 and 8-5 and (ii) disbursed to a participant
for the payment of taxes pursuant to subsection 8-6. The accounts established
pursuant to this subsection 8-8 are for the convenience of the administration of
the Plan and no trust relationship with respect to such accounts is intended or
should be implied.

     8-9.  As of the end of each calendar year, a participant's Supplemental
Pension Account shall be credited with interest calculated at a reasonable rate
of interest specified for this purpose by Abbott and consistently applied. Any
amounts so credited shall be referred to as a participant's "Interest Accrual".
The calculation of the Interest Accrual shall be based on the balance of the
payments made pursuant to subsection 8-1 and 8-2 and any Interest Accrual
thereon from previous years. As of the end of each calendar year a participant's
After-Tax Supplemental Pension Account shall be credited with interest which
shall be referred to as the After-Tax Interest Accrual. The "After-Tax Interest
Accrual" shall be an amount equal to (a) the Interest Accrual credit to the
participant's Supplemental Pension Account for such year less (b) the product of
(i) the amount of such Interest Accrual multiplied by (ii) the aggregate of the
federal, state and local income tax rates (determined in accordance with
subsection 8-14). The Excess Interest Account shall be the

                                       17
<Page>

cumulative amount, if any, by which the net income earned by the Grantor Trust
on the payments made pursuant to Sections 8-1, 8-2, 8-4, 8-5 and 8-10 (and
interest earned thereon) for all years that the Grantor Trust has been in
existence exceeds the After-Tax Interest Accrual for such years.

     8-10. In addition to any payment made to a participant for any calendar
year pursuant to subsections 8-1, 8-2, 8-4 and 8-5, Abbott shall also make a
payment to a participant's Grantor Trust (a "Guaranteed Rate Payment"), for any
year in which the net income of such trust does not equal or exceed the
participant's After-Tax Interest Accrual for that year. The Guaranteed Rate
Payment shall equal the difference between the participant's After-Tax Interest
Accrual and such net income of the participant's Grantor Trust for the year, and
shall be paid within 180 days of the end of that year. Any funds in a
participant's Excess Interest Account may be used by Abbott as a credit against
any Guaranteed Rate Payment due to the participant under this subsection 8-10 or
as specified in subsection 8-12. No payments shall be made under this subsection
8-10 for any year following the year of the participant's death.

     8-11. If at any time after a participant's retirement or other termination
of employment with Abbott, there is no longer a balance in his or her Grantor
Trust, then such participant (or his or her surviving spouse if such spouse is
entitled to periodic payments from the Grantor Trust) shall be entitled to a
"Continuation Payment" under this subsection 8-11. The amount of the
Continuation Payment shall be equal to the amount of the supplemental pension
that would have been payable to the participant (or surviving spouse) had no
payments been made to or for the participant's Grantor Trust under subsections
8-1 and 8-2. Continuation Payments shall be made monthly, beginning with the
month in which there is no longer a sufficient balance in the participant's
Grantor Trust and ending with the month of the participant's (or surviving
spouse's) death. Payments under this subsection 8-11 shall be made by the
employers (in such proportions as Abbott shall designate) directly from their
general corporate assets. Appropriate adjustments to the Continuation Payments
shall be made in the event distributions have been made from a participant's
Grantor Trust for reasons other than benefit payments to the participant or
surviving spouse.

                                       18
<Page>

     8-12. To the extent that Abbott is obligated to make a payment to a
participant under subsections 8-1, 8-2, 8-4, 8-5 or 8-10, Abbott shall have
the right to offset such payment with any funds in the participant's Excess
Interest Account or Excess Tax Account. In addition, any funds in a
participant's Excess Tax Account may be used by Abbott as a credit against
any future Guaranteed Rate Payment due to the participant under subsection
8-10.

     8-13. For participants who are not Qualified Participants that received any
payment pursuant to subsection 8-4, in addition to the payments provided under
subsections 8-1 and 8-2, each participant shall also be entitled to a Tax Gross
Up payment for each year there is a balance in his or her Supplemental Pension
Account. The "Tax Gross Up" shall approximate: (a) the product of (i) the
participant's After-Tax Interest Accrual for the year (calculated using the
greater of the rate of return of the Grantor Trusts or the rate specified in
subsection 8-9), multiplied by (ii) the aggregate of the federal, state and
local tax rates (determined in accordance with subsection 8-14) plus (b) an
amount equal to the product of (i) any payment made pursuant to this subsection
8-13, multiplied by (ii) the aggregate tax rate determined under subparagraph
8-13(a)(ii) above, such that the participant is fully compensated for taxes on
payments made hereunder. Payment of the Tax Gross Up shall be made by the
employers (in such proportions as Abbott shall designate) directly from their
general corporate assets. The Tax Gross Up for a year shall be paid to the
participant as soon as practicable after the amount of the Tax Gross Up can be
ascertained by Abbott, but in no event later than the last day of the calendar
year following the calendar year to which the Tax Gross Up relates. No payments
shall be made under this subsection 8-13 for any year following the year of the
participant's death.

     8-14. For purposes of this Supplemental Plan, a participant's federal
income tax rate shall be deemed to be the highest marginal rate of federal
individual income tax in effect in the calendar year in which a calculation
under this Supplemental Plan is to be made, and state and local tax rates shall
be deemed to be the highest marginal rates of individual income tax in effect in
the state and locality of the participant's residence in the calendar year for
which such a calculation is to be made,

                                       19
<Page>

net of any federal tax benefits.

                                       20
<Page>

                              SUPPLEMENTAL BENEFIT
                                  GRANTOR TRUST

     THIS AGREEMENT, made this _____ day of __________________, 19__, by and
between _____________________, (the "grantor"), and The Northern Trust Company,
located at Chicago, Illinois, as trustee (the "trustee"),

                                WITNESSETH THAT:

     WHEREAS, the grantor desires to establish and maintain a trust to hold
certain benefits received by the grantor under the Abbott Laboratories
Supplemental Pension Plan, as it may be amended from time to time.

     NOW, THEREFORE, IT IS AGREED as follows:

                                    ARTICLE I
                                  INTRODUCTION

     I-1.   NAME. This agreement and the trust hereby evidenced (the "trust")
may be referred to as the "____________________ Supplemental Benefit Grantor
Trust."

     I-2.   THE TRUST FUND. The "trust fund" as at any date means all property
then held by the trustee under this agreement.

     I-3.   STATUS OF THE TRUST. The trust shall be irrevocable. The trust is
intended to constitute a grantor trust under Sections 671-678 of the Internal
Revenue Code, as amended, and shall be construed accordingly.

     I-4.   THE ADMINISTRATOR. Abbott Laboratories ("Abbott") shall act as the
"administrator" of the trust, and as such shall have certain powers, rights and
duties under this agreement as described below. Abbott will certify to the
trustee from time to time the person or persons authorized to act on behalf of
Abbott as the administrator. The trustee may rely on the latest certificate
received without further inquiry or verification.

     I-5.   ACCEPTANCE. The trustee accepts the duties and obligations of the
"trustee" hereunder, agrees to accept funds delivered to it by the grantor or
the administrator, and agrees to hold such funds (and any proceeds from the
investment of such funds) in trust in accordance with this agreement.

                                       21
<Page>

                                   ARTICLE II
                         DISTRIBUTION OF THE TRUST FUND

     II-1.  SUPPLEMENTAL PENSION ACCOUNT. The administrator shall maintain a
"supplemental pension account" under the trust. As of the end of each calendar
year, the administrator shall charge the account with all distributions made
from the account during that year; and credit the account with its share of
trust income and realized gains and charge the account with its share of trust
expenses and realized losses for the year.

     II-2.  DISTRIBUTIONS PRIOR TO THE GRANTOR'S DEATH. Principal and
accumulated income shall not be distributed from the trust prior to the
grantor's retirement or other termination of employment with Abbott or a
subsidiary of Abbott (the grantor's "settlement date"); provided that, each year
the administrator may direct the trustee to distribute to the grantor a portion
of the income of the trust fund for that year, with the balance of such income
to be accumulated in the trust. The administrator shall inform the trustee of
the grantor's settlement date. Thereafter, the trustee shall distribute the
amounts from time to time credited to the supplemental pension account to the
grantor, if then living, in the same manner, at the same time and over the same
period as the pension payable to the grantor under Abbott Laboratories Annuity
Retirement Plan.

     II-3.  DISTRIBUTIONS AFTER THE GRANTOR'S DEATH. The grantor, from time to
time may name any person or persons (who may be named contingently or
successively and who may be natural persons or fiduciaries) to whom the
principal of the trust fund and all accrued or undistributed income thereof
shall be distributed upon the grantor's death. The grantor may direct that such
amounts be distributed in a lump sum or, if the beneficiary is the grantor's
spouse (or a trust [a "Trust"] for which the grantor's spouse is the sole income
beneficiary), in the same manner, at the same time and over the same period as
the pension payable to the grantor's surviving spouse under the Abbott
Laboratories Annuity Retirement Plan. If the grantor directs the same method of
distribution as the pension payable to the surviving spouse under the Abbott
Laboratories Annuity Retirement Plan to the spouse as beneficiary, any amounts
remaining at the death of the spouse beneficiary shall be distributed in a lump
sum to the executor or administrator of the spouse beneficiary's estate. If the
grantor directs the same method of distribution as the pension payable to the
surviving spouse under the Abbott Laboratories Annuity Retirement Plan to a
Trust for which the grantor's spouse is the sole income beneficiary, any amounts
remaining at the death of the spouse shall be distributed in a lump sum to such
Trust. Despite the foregoing, if (i) the beneficiary is a Trust for which the
grantor's spouse is the sole income beneficiary, (ii) payments are being made
pursuant to this paragraph II-3 other than in a lump sum and (iii) income earned
by the trust fund for the year exceeds the amount of the annual installment
payment, then such Trust may elect to withdraw such excess income by written
notice to the trustee. Each designation shall revoke all prior designations,
shall be in writing and shall be effective only when filed by the grantor with
the administrator during the grantor's lifetime. If the grantor fails to direct
a method of distribution, the distribution shall be made in a lump sum. If the
grantor fails to designate a beneficiary as provided above, then on the
grantor's death, the trustee shall distribute the balance of the trust fund in a
lump sum to the executor or administrator of the grantor's estate."

     II-4.  FACILITY OF PAYMENT. When a person entitled to a distribution
hereunder is under legal

                                       22
<Page>

disability, or, in the trustee's opinion, is in any way incapacitated so as to
be unable to manage his or her financial affairs, the trustee may make such
distribution to such person's legal representative, or to a relative or friend
of such person for such person's benefit. Any distribution made in accordance
with the preceding sentence shall be a full and complete discharge of any
liability for such distribution hereunder.

     II-5.  PERPETUITIES. Notwithstanding any other provisions of this
agreement, on the day next preceding the end of 21 years after the death of the
last to die of the grantor and the grantor's descendants living on the date of
this instrument, the trustee shall immediately distribute any remaining balance
in the trust to the beneficiaries then entitled to distributions hereunder.

                                   ARTICLE III
                          MANAGEMENT OF THE TRUST FUND

     III-1. GENERAL POWERS. The trustee shall, with respect to the trust fund,
have the following powers, rights and duties in addition to those provided
elsewhere in this agreement or by law:

     (a)    Subject to the limitations of subparagraph (b) next below, to sell,
            contract to sell, purchase, grant or exercise options to purchase,
            and otherwise deal with all assets of the trust fund, in such way,
            for such considerations, and on such terms and conditions as the
            trustee decides.

     (b)    To invest and reinvest the trust fund, without distinction between
            principal and income, in obligations of the United States Government
            and its agencies or which are backed by the full faith and credit of
            the United States Government and in any mutual funds, common trust
            funds or collective investment funds which invest solely in such
            obligations, provided that to the extent practicable no more than
            Ten Thousand Dollars ($10,000) shall be invested in such mutual
            funds, common trust funds or collective investment funds at any
            time; and any such investment made or retained by the trustee in
            good faith shall be proper despite any resulting risk or lack of
            diversification or marketability.

     (c)    To deposit cash in any depositary (including the banking department
            of the bank acting as trustee) without liability for interest, in
            amounts not in excess of those reasonably necessary to make
            distributions from the trust.

     (d)    To borrow from anyone, with the administrator's approval, such sum
            or sum from time to time as the trustee considers desirable to carry
            out this trust, and to mortgage or pledge all or part of the trust
            fund as security.

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     (e)    To retain any funds or property subject to any dispute without
            liability for interest and to decline to make payment or delivery
            thereof until final adjudication by a court of competent
            jurisdiction or until an appropriate release is obtained.

     (f)    To begin, maintain or defend any litigation necessary in connection
            with the administration of this trust, except that the trustee shall
            not be obliged or required to do so unless indemnified to the
            trustee's satisfaction.

     (g)    To compromise, contest, settle or abandon claims or demands.

     (h)    To give proxies to vote stocks and other voting securities, to join
            in or oppose (alone or jointly with others) voting trusts, mergers,
            consolidations, foreclosures, reorganizations, liquidations, or
            other changes in the financial structure of any corporation, and to
            exercise or sell stock subscription or conversion rights.

     (i)    To hold securities or other property in the name of a nominee, in a
            depositary, or in any other way, with or without disclosing the
            trust relationship.

     (j)    To divide or distribute the trust fund in undivided interests or
            wholly or partly in kind.

     (k)    To pay any tax imposed on or with respect to the trust; to defer
            making payment of any such tax if it is indemnified to its
            satisfaction in the premises; and to require before making any
            payment such release or other document from any lawful taxing
            authority and such indemnity from the intended payee as the trustee
            considers necessary for its protection.

     (l)    To deal without restriction with the legal representative of the
            grantor's estate or the trustee or other legal representative of any
            trust created by the grantor or a trust or estate in which a
            beneficiary has an interest, even though the trustee, individually,
            shall be acting in such other capacity, without liability for any
            loss that may result.

     (m)    Upon the prior written consent of the administrator, to appoint or
            remove by written instrument any bank or corporation qualified to
            act as successor trustee, wherever located, as special trustee as to
            part or all of the trust fund, including property as to which the
            trustee does not act, and such special trustee, except as
            specifically limited or provided by this or the appointing
            instrument, shall have all of the rights, titles, powers, duties,
            discretions and immunities of the trustee, without liability for any
            action taken or omitted to be taken under this or the appointing
            instrument.

     (n)    To appoint or remove by written instrument any bank, wherever
            located, as custodian of part or all of the trust fund, and each
            such custodian shall have such rights, powers, duties and
            discretions as are delegated to it by the trustee.

     (o)    To employ agents, attorneys, accountants or other persons, and to
            delegate to them

                                       24
<Page>

            such powers as the trustee considers desirable, and the trustee
            shall be protected in acting or refraining from acting on the advice
            of persons so employed without court action.

     (p)    To perform any and all other acts which in the trustee's judgment
            are appropriate for the proper management, investment and
            distribution of the trust fund.

     III-2. PRINCIPAL AND INCOME. Any income earned on the trust fund which is
not distributed as provided in Article II shall be accumulated and from time to
time added to the principal of the trust. The grantor's interest in the trust
shall include all assets or other property held by the trustee hereunder,
including principal and accumulated income.

     III-3. STATEMENTS. The trustee shall prepare and deliver monthly to the
administrator and annually to the grantor, if then living, otherwise to each
beneficiary then entitled to distributions under this agreement, a statement (or
series of statements) setting forth (or which taken together set forth) all
investments, receipts, disbursements and other transactions effected by the
trustee during the reporting period; and showing the trust fund and the value
thereof at the end of such period.

     III-4. COMPENSATION AND EXPENSES. All reasonable costs, charges and
expenses incurred in the administration of this trust, including compensation to
the trustee, any compensation to agents, attorneys, accountants and other
persons employed by the trustee, and expenses incurred in connection with the
sale, investment and reinvestment of the trust fund shall be paid from the trust
fund.

                                   ARTICLE IV
                               GENERAL PROVISIONS

     IV-1.  INTERESTS NOT TRANSFERABLE. The interests of the grantor or other
persons entitled to distributions hereunder are not subject to their debts or
other obligations and may not be voluntarily or involuntarily sold, transferred,
alienated, assigned or encumbered.

     IV-2.  DISAGREEMENTS AS TO ACTS. If there is a disagreement between the
trustee and anyone as to any act or transaction reported in any accounting, the
trustee shall have the right to a settlement of its account by any court.

     IV-3.  TRUSTEE'S OBLIGATIONS. No power, duty or responsibility is imposed
on the trustee except as set forth in this agreement. The trustee is not obliged
to determine whether funds delivered to or distributions from the trust are
proper under the trust, or whether any tax is due to payable as a result of any
such delivery or distribution. The trustee shall be protected in making any
distribution from the trust as directed pursuant to Article II without inquiring
as to whether the distributee is

                                       25
<Page>

entitled thereto; the trustee shall not be liable for any distribution made in
good faith without written notice or knowledge that the distribution is not
proper under the terms of this agreement; and the trustee shall not be liable
for any action taken because of the specific direction of the administrator.

     IV-4.  GOOD FAITH ACTIONS. The trustee's exercise or non-exercise of its
powers and discretions in good faith shall be conclusive on all persons. No one
shall be obliged to see to the application of any money paid or property
delivered to the trustee. The certificate of the trustee that it is acting
according to this agreement will fully protect all persons dealing with the
trustee.

     IV-5.  WAIVER OF NOTICE. Any notice required under this agreement may be
waived by the person entitled to such notice.

     IV-6.  CONTROLLING LAW. The laws of the State of Illinois shall govern the
interpretation and validity of the provisions of this agreement and all
questions relating to the management, administration, investment and
distribution of the trust hereby created.

     IV-7.  SUCCESSORS. This agreement shall be binding on all persons entitled
to distributions hereunder and their respective heirs and legal representatives,
and on the trustee and its successors.

                                    ARTICLE V
                                CHANGES IN TRUSTEE

     V-1.   RESIGNATION OR REMOVAL OF TRUSTEE. The trustee may resign at any
time by giving thirty days' advance notice to the administrator and the grantor.
The administrator may remove a trustee by written notice to the trustee and the
grantor.

     V-2.   APPOINTMENT OF SUCCESSOR TRUSTEE. The administrator shall fill any
vacancy in the office of trustee as soon as practicable by written notice to the
successor trustee; and shall give prompt written notice thereof to the grantor,
if then living, otherwise to each beneficiary then entitled to payments or
distributions under this agreement. A successor trustee shall be a bank (as
defined in Section 581 of the Internal Revenue Code, as amended).

     V-3.   DUTIES OF RESIGNING OR REMOVED TRUSTEE AND OF SUCCESSOR TRUSTEE. A
trustee that resigns or is removed shall furnish promptly to the administrator
and the successor trustee an account of its administration of the trust from the
date of its last account. Each successor trustee shall succeed to the title to
the trust fund vested in its predecessor without the signing or filing of any
instrument, but each predecessor trustee shall execute all documents and do all
acts necessary to vest such title of record in the successor trustee. Each
successor trustee shall have all the powers conferred by this agreement as if
originally named trustee. No successor trustee shall be personally liable for
any act or failure to act of a predecessor trustee. With the approval of the
administrator, a successor trustee may accept the account furnished and the
property delivered by a predecessor trustee without incurring any liability for
so doing, and such acceptance will be complete discharge to the predecessor
trustee.

                                   ARTICLE VI

                                       26
<Page>

                            AMENDMENT AND TERMINATION

     VI-1.  AMENDMENT. With the consent of the administrator, this trust may be
amended from time to time by the grantor, if then living, otherwise by a
majority of the beneficiaries then entitled to payments or distributions
hereunder, except as follows:

     (a)    The duties and liabilities of the trustee cannot be changed
            substantially without its consent.

     (b)    This trust may be amended so as to make the trust revocable.

     VI-2.  TERMINATION. This trust shall not terminate, and all rights, titles,
powers, duties, discretions and immunities imposed on or reserved to the
trustee, the administrator, the grantor and the beneficiaries shall continue in
effect, until all assets of the trust have been distributed by the trustee as
provided in Article II.

                                      * * *

     IN WITNESS WHEREOF, the grantor and the trustee have executed this
agreement as of the day and year first above written.

                                    -------------------------------------
                                                 Grantor

                                    The Northern Trust Company, as Trustee

                                    By
                                        ---------------------------------

                                    Its
                                        ---------------------------------

                                       27

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