FOR THE DISTRICT OF DELAWARE. ) Chapter 11 ) ) ) ) ) ) ) ) Jointly Administered



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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PRIMARY HEALTH SYSTEMS, INC., PHS CLEVELAND, INC., PHS PHYSICIAN MANAGEMENT OF OHIO, INC., PHS MT. SINAI, INC., PRIMARY HEALTH SYSTEMS OF OHIO, L.P., PHS ST. ALEXIS, INC., PHS LAURELWOOD, INC., PHS ROXBOROUGH, INC., and LOWER BUCKS, INC., Debtors. Chapter 11 Case No. 99-615 (MFW Jointly Administered Objection Deadline: November 6,2001 at 4:00 p.m. Hearing Date: Only if Objections are riled NOTICE OF TAX SETTLEMENT TO: Neil B. Glassman (Committee Counsel All parties requesting notice pursuant to Rule 2002 Affected taxing authorities Richard A. Schepacarter (U.S. Trustee The Debtors secured bank lenders All parties under the tax escrow agreement PLEASE TAKE NOTICE that Primary Health Systems, Inc., the above captioned debtor and debtors in possession (the "Debtors" have filed the attached Tax Settlement with the Board of Revison, Cuyahoga County. Objections to the attached tax settlement must be filed on or before November 6, 2001 at 4:00 p.m. At the same time, you must also serve a copy of the response upon Debtors' Counsel: Brendan Linehan Shannon. Esquire Edward J. Kosmowski, Esquire Young Conaway Stargatt & Taylor, LLP 1100 North Market Street Wilmington Trust Center Wilmington DE, 19899 James P. Ricciardi, Esquire Craig A. Bruens, Esquire Gibson Dunn & Crutcher LLP 200 Park Avenue New York, NY 10166-4x3 /- X M& LsYcI-

IF YOU FAIL TO RESPOND IN ACCORDANCE WITH THIS NOTICE, THE SETTLEMENT SHALL BE DEEMED APPROVED WITHOUT FURTHER NOTICE OR HEARING IN ACCORDANCE WITH THIS COURTS ORDER DATED FEBRUARY 15, 2001. IF OBJECTIONS ARE TIMELY FILED AND SERVED A HEARING WILL BE SCHEDULED AT THE CONVENIENCE OF THE COURT. ONLY OBJECTIONS WHICH HAVE BEEN TIMELY FILED AND SERVED WILL BE CONSIDERED AT SUCH A HEARING. YOUNG CONAWAY STARGATT & TAYLOR LLP Edward J. Kosmowski (No. 3849 1 th Floor, Wilmington Trust Center P.O. Box 391 Wilmington, Delaware 19899 (302 571-6600 - and GIBSON, DUNN & CRUTCHER LLP James P. Ricciardi, P.C. Craig A. Bruens 200 Park Avenue New York, New York 10166 (212 351-4000 Date: October 17, 2001 Co-Counsel to the Debtors and Debtors in Possession

O0T-11-2001 THU 12:42 PM GD&C FAX NO, 212 351 4035 P. 02 R E I V ~E D. 2001 OCT -5,A I I SAtGA 'COUNTY pits MT. SINAI, INC. COPLAINT NOS. 9913/11011 (19 9 9 PE.RMANFNT parcel NOS. 661-11-101; 661-11-103; 661-11-101; 661-11-113; 661-1 1-004 STIPULATION IT IS UEREI1Y AGREED TO AND STIPULATED, for settlement purposes only, by and between the parties, through their respective counsel, that the taxable value of the property, which is the subject of ibis appeal and identified in the Map Records of the Auditor of Cuyahoga Couaty, Ohio, was as follows: 661-1 1-101 661-11-103 661-11-107 661-11-113 La-4 B_ 4I g Tot,-l $197,750 2,679,490 26,670 93,240 82,040 661-11-004._M o _ -130 Total 0 2,877,240 93,240 52,680 0 52,680 3$8,470 2,761,530 3,150,000 IT IS FURTHtER AGREED TO AND STIPULATED that the Board of ReviSiOt, Cuyahýnga County, may enter an Order incorporating the terms of this Stipulafioh. IT IS FURTIHER AGREED that this Stipulation and AgreeMnent is subject to the approval of the United States Bankruptcy Court for the District of Delaware (the "BBankruptcy Court' having jurisdiction over the pending Chapter I I case Of Pri'aty Health Systems, Inc.,

00T-11-2001 THU 42:43 FM GA&O TF.AX NO. 212 351 4035 P. 03 11 including PHS Mit. Sinai, Inc. which is being jointly adtninistered with the Chapter 11 cases of its affliates under Case No. 9 9-615(MFj, and shall be of no force and effect unless and until an Order approving the same has been entered. If this Stipulation and Agreement is not approved by the BaDkruptcy Court, it shall be null and void and shall not be referred to or used for any purpose by any of the parties hereto except as to this paragraph. Daniel M. Mcintyre, Esq, Thompson ine L'LP 3900 Key Center 127 Public Square Cleveland, 1-[ 44114-1291 ArfFTO'RNEY FOR aichmond InrIGHTS BOARD OF EDUCATION Rober~t V azlgr S chottenstein, Zox & Durnn 1375 East Nrlnth St., Suite 950 Cleveland, OH 44114 ATTORNEY FOR PUS MT. SINAI, INC-

OCT 11-2001 THU 12:43 PH GD&O F IX NO, 212 351 4035 P, 04 SoIVPS O N BaLJISSELS CINCINNATI -- t-m E-W. CLVSE1 AND COLUMI 1 JS DAY'ON WASHINGTON. D,. October 4, 2001 Robert K. DanzingeSr, Esq. SCUOTrENSTEIN, ZOX & DkNN, LPA One Cleveland Center 1375 9th Street, Suite 950 Clevelamd, Ohio 44114 RE: ParcelNo. 6 61-!!-101,etaL phs Mt. Sinai, Inc. 27100 Chardon Road, Richmond Heights, Ohio "Tax Years 1997 and 1998 Dear Mr, Danzinget: please allow this letter to incmorializt the agreement between your client, PHS Mt, Sinai, Inc. and my "clien-t,,ichmond Heights School District regarding the payment of delinquedttlxes, penalties, and interest for tax years 1997 and 1998 for the above-refteretced property. For valid considel'qiol, including the School Districts agyeement to reduce fli value of the subject property for tax year 1999 (which shall be memorialized in a separate letter agreem~ent, PHS1 Mt. Sinai, In, agrees to pay all de linqent ta es, penalties, and interest regarding the above-referenced property for tax y ears 1997 and 1998. According to Cuyahoga County, the total amount owed for delinquent taxes, penalties, and interest as of the date of tlii" letter for ta, years 1997 and 1998 is $524,161.77. Upwn receipt of the final decision from the Cuyahoga County Board of Revision and the approval of said decision from the United States Bankruptcy Court, and following the expiration of time tbr die perfection of any related'appeals, PUS MR. Sinai. Inc. shall make al immediate request to Surety Title, Inc for the release of the funds to satsify its obligation purstant to the terms of this agreement. Both of the undersigned representatives specifically represent that they have full authority to enter into this agreement on behalf ortheir respective clients. Re~spectfully submirna-~x RespectfullY submitted. TQtOMPSON I.UNtE LLP 3900 Key Center 127 Public Square Cleveland, Ohio 44114-l291 Attorney for Richmond Heights School District Robert K. Danzinger, D... SCHOT- NSTEN, ZOX & NN LLP One Cleveland Canter 1375 9th Street, Suite 950 Cleveland, Ohio 44114 Attorney for PBS Mt. Sinai, Inc. D.*nciro 2.566.SD00 Phone: 216.566.5823 1~ww.h r-p% orfltgineponr- n.c THOMLPSON I~tli5 irl 3900 K1"c Center Ph o flpt6.5t6.5 00.AnONEYt AT L;w 127 Public Sqaat: Phone 716.566.5500 Clevel.nd, Ohio 44114-1291 Fax 216.566.5800