Date Transactions Amt (000's)       January 01 - December 03 Alterra Healthcare Corporation $2.0 billion Restructuring   Confirmation and Effective Date of Chapter 11 Plan of Reorganization -   Sale of restructured company to entity controlled by Fortress Investments through Court-approved auction process $76,000   New lease and debt financing / refinancing transactions (5 transactions) $250,392   Lease restructuring transactions (5 transactions) $389,579   Secured debt restructuring transactions (6 transactions) $268,565   Debt for asset exchanges (8 transactions) $385,188   Cancellation of unsecured debt and other unsecured claims $556,000   Asset divestitures and portfolio rationalization, including sales and negotiated lease termination of 59 assets $111,050       January 01 - October 02 American Retirement Corporation (NYSE:ACR) $1.0 billion Recapitalization Plan   Mezzanine loan & Equity Investment with Health Care Properties Investors (NYSE:HCP) $125,000   Convertible subordinated debentures exchange offer $102,800   Advisory services and restructuring of senior secured debt and leases $525,000   Sale and Leaseback transaction with Nationwide Health Properties (NYSE:NHP) $56,500   Refinancing of mortgage debt with GE Capital Healthcare Financial Services (NYSE:GE) $95,700   Sale and Leaseback transaction with Healthcare Property Investors (NYSE:HCP) $73,200       September 01         Epoch Senior Living debt and equity restructuring $125,000 August 00         Alterra Healthcare Corporation (ASE:ALI) Restructuring and issuance of PIK convertible securities $203,000 April 99 - December 00 Assisted Living Concepts, Inc. (NASDAQ:ASLC) Consulting services and evaluation of alternatives -