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Gentiva(R) Health Services Announces First Quarter 2008 Results and Reaffirms Financial Outlook
Date:5/1/2008

rformance under accounting principles

generally accepted in the United States and is susceptible to varying

calculations, it may not be comparable to similarly titled measures in

other companies.

(3) Operating contribution and EBITDA for the first quarter of 2008

included restructuring and integration costs of $0.3 million, of which

$0.1 million is associated with the Home Health segment, and

$0.2 million is included in corporate expenses. For the first quarter

of 2007, operating contribution and EBITDA included $0.3 million

associated with the Home Health segment and $0.7 million associated

with corporate expenses.

(4) Commercial insurance and other revenues included revenues from

Medicare Advantage business paid on an episodic basis of $11.1 million

for the first quarter of 2008 and $5.4 million for the first quarter

of 2007.

(5) The Company's effective tax rate was 41.6% and 43.2% for the first

quarters of 2008 and 2007, respectively.

Forward-Looking Statement

Certain statements contained in this news release, including, without limitation, statements containing the words "believes," "anticipates," "intends," "expects," "assumes," "trends" and similar expressions, constitute "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are based upon the Company's current plans, expectations and projections about future events. However, such statements involve known and unknown risks, uncertainties and other factors that may cause the actual results, performance or achievements of the Company to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. These factors include, among others, the following: economic and business conditions; demographic changes;
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SOURCE Gentiva Health Services, Inc.
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