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        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>ALL CARE HOSPICE, INC. IS EXEMPT FROM INCOME TAX ON RELATED INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE ORGANIZATION ANNUALLY EVALUATES ITS TAX STATUS AND TAX POSITIONS TAKEN WITH RESPECT TO ITS OPERATIONS AND FINANCIAL POSITION.</Explanation>
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        <ReturnReference>PART I, LINE 4B</ReturnReference>
        <Explanation>THE ORGANIZATION'S PRESIDENT/CEO PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH THE ORGANIZATION'S SOLE CORPORATE MEMBER, HEALTH MANAGEMENT SERVICES, INC. DEFERRED COMPENSATION REPORTED FOR THE YEAR ENDED DECEMBER 31, 2011 UNDER THIS PLAN IS $100,000.</Explanation>
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      <GeneralExplanation>
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      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY AT THE HMS, INC. EXECUTIVE COMMITTEE MEETING BEFORE IT IS SIGNED AND FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>POLICY IS MONITORED THROUGH ORIENTATION AND ANNUAL TRAINING. ENFORCEMENT HAS NOT BEEN AN ISSUE, BUT WOULD OCCUR IF NECESSARY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE KEY EMPLOYEES' COMPENSATION AMOUNTS ARE VOTED UPON AND APPROVED BY THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND IS ALSO LOCATED AT THE MASSACHUSETT'S ATTORNEY GENERAL'S WEBSITE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE ALSO LOCATED AT THE MASSACHUSETT'S ATTORNEY GENERAL'S WEBSITE.</Explanation>
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