Introduction

This Code of Business Conduct and Ethics (the “Code”) sets out the fundamental principles of business conduct and ethics that all employees, officers, and directors of LifeCare Group of Companies are expected to follow. The Code is designed to promote:

• Honest and ethical conduct, including fair dealing and the ethical handling of conflicts of interest.
• Full, fair, accurate, timely, and understandable disclosure.
• Compliance with applicable laws, rules, and regulations.
• Prompt internal reporting of violations of the Code.
• Accountability for adherence to the Code.

Principles

1. Honest and Ethical Conduct

We value integrity and honesty and consider these to be the foundation of our business conduct. All our dealings should be honest, legal, and fair.

2. Conflicts of Interest

A conflict of interest arises when personal interests interfere with the interests of the Company. All employees, officers, and directors should avoid situations that may lead to a real or perceived conflict of interest.

3. Compliance with Laws, Rules, and Regulations

We are committed to complying with all applicable laws, rules, and regulations in all jurisdictions in which we operate.

4. Confidentiality

Confidential information includes all non-public information that might be harmful to the Company or useful to competitors if disclosed. All employees, officers, and directors must maintain the confidentiality of such information, except when disclosure is authorized or legally mandated.

5. Fair Dealing

We seek to outperform our competition fairly and honestly through superior performance and not through unethical or illegal business practices.

6. Reporting and Accountability

The Company encourages all employees, officers, and directors to report any suspected violations promptly and intends to thoroughly investigate any reported violations. The Company will not tolerate retaliation against anyone who makes a good faith report about a suspected violation of the Code.

Conclusion

This Code of Business Conduct and Ethics serves as a guide to ensure that we conduct our business ethically and honestly. It is not intended to cover every issue that may arise, but it sets out basic principles to guide all employees, officers, and directors of the Company.