0000909567-07-000507 Sample Contracts

Contract
Tax Allocation Agreement • March 29th, 2007 • Extendicare Real Estate Investment Trust • Real estate investment trusts • New York

TAX ALLOCATION AGREEMENT dated as of November 10, 2006 (this “Agreement”), among EXTENDICARE INC., a Canadian corporation (“Extendicare”), EXTENDICARE HOLDINGS, INC., a Wisconsin corporation (“EHI”), and ASSISTED LIVING CONCEPTS, INC., a Nevada corporation (“ALC” and, collectively with EHI and Extendicare, the “Companies”).

SEPARATION AGREEMENT Dated as of November 10, 2006 Between EXTENDICARE INC. and ASSISTED LIVING CONCEPTS, INC.
Separation Agreement • March 29th, 2007 • Extendicare Real Estate Investment Trust • Real estate investment trusts • New York

SEPARATION AGREEMENT dated as of November 10, 2006 (this “Separation Agreement”), between EXTENDICARE INC., a corporation continued under the laws of Canada, and Assisted Living Concepts, Inc., a corporation organized under the laws of Nevada and, prior to the Separation, a wholly owned subsidiary of Extendicare.