Alpha Medical, Inc., f.k.a. Alpha Medical Management, Inc. - Page 9

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          policy manuals.  Rogers helped develop most, if not all, of                 
          petitioner's policy manuals.                                                
               During 1989 and 1990, there was a nursing shortage.  Rogers            
          worked with an advertising firm to develop a recruitment plan to            
          help petitioner's clients recruit adequate staffs.  Rogers                  
          developed the per-visit method of compensation for nurses and               
          recommended its use to petitioner's clients, which increased the            
          availability of nurses.                                                     
               Rogers also suggested developing the Alpha Information                 
          System, a clinical system that provides documentation and                   
          assistance to the clinician providing the services and reduces              
          paperwork.  The use of the Alpha Information System enhances the            
          quality of patient care by allowing the nurse to spend more time            
          on patient care and less time on documentation and ensures                  
          accuracy.  There were no other computer systems like it in the              
          home health care industry in 1990.  Rogers drew the schematics              
          about how home health care works for petitioner's computer                  
          programmers, who then developed the system.                                 
               Petitioner's clients have to attend Medicare preexit and               
          exit conferences to determine whether Medicare agrees with the              
          amounts the clients were reimbursed for.  At preexit conferences            
          Medicare informs the client of proposed adjustments and items               
          that may be disallowed.  At exit conferences, the clients present           
          explanations for the items Medicare proposed to adjust.  If an              
          item is disallowed, the client has to reimburse Medicare what               



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