| BERKOWITZ, BENJAMIN Individual | SUSANNA WESLEY HEALTH CENTER CCN 105498 | snf | FL | — |
| BERKOWITZ, BENJAMIN Individual | VENICE REHAB CENTER CCN 105955 | snf | FL | — |
| BERKOWITZ, BENJAMIN Individual | NAPLES REHAB CTR CCN 105995 | snf | FL | 49% |
| BERKOWITZ, BENJAMIN Individual | NAPLES REHAB CTR CCN 105995 | snf | FL | — |
| BERKOWITZ, BENJAMIN Individual | NEWTON WELLESLY CENTER CCN 225222 | snf | MA | 60% |
| BERKOWITZ, BENJAMIN Individual | NEWTON WELLESLY CENTER CCN 225222 | snf | MA | — |
| BERKOWITZ, BENJAMIN Individual | NEWTON WELLESLY CENTER CCN 225222 | snf | MA | — |
| BERKOWITZ, BENJAMIN Individual | NORTHBRIDGE REHAB CENTER CCN 225248 | snf | MA | — |
| BERKOWITZ, BENJAMIN Individual | ADVINIACARE NEWBURYPORT CCN 225332 | snf | MA | — |
| BERKOWITZ, BENJAMIN Individual | SEASHORE POINT REHAB CENTER LLC CCN 225637 | snf | MA | 36% |
| BERKOWITZ, BENJAMIN Individual | SALEM REHAB CENTER LLC. CCN 225644 | snf | MA | — |
| BERKOWITZ, BENJAMIN Individual | OAK HILL CENTER FOR REHAB & HEALTHCA CCN 415027 | snf | RI | — |
| BERKOWITZ, BENJAMIN Individual | BANNISTER CENTER FOR REHAB & HEALTH CCN 415038 | snf | RI | 33% |
| BERKOWITZ, BENJAMIN Individual | BANNISTER CENTER FOR REHAB & HEALTH CCN 415038 | snf | RI | — |