Emeritus Corporation (Emeritus) is engaged in operations of senior living communities in the United States. The Company provides services to its residents, including independent living, assisted living, specialized memory care, and, to a lesser extent, skilled nursing care. The Company provides a variety of supportive living services in a professionally staffed environment that enables seniors to live with dignity and independence. Its holistic approach enhances every aspect of its residents� lives by assisting them with life enrichment activities including transportation, socialization and education, housing, and round the clock personal support services, such as medication management, bathing, dressing, personal hygiene, and grooming. The Company operated approximately 512 senior living communities in 45 states. The communities consisted of approximately 47,000 residential rooms or suites (collectively units) with a resident capacity for approximately 54,000 residents.