EXHIBIT 22 SUBSIDIARIES OF THE COMPANY (as of September 15, 1994) Name State of Incorporation ACMED Therapy Technologies Corp. .................................. DE Advanced Care Medicine, Inc. ...................................... DE Baton Rouge Rehab, Inc. ........................................... DE d/b/a The Rehabilitation Hospital of Baton Rouge Braintree Rehabilitation Ventures, Inc. ........................... MA Capital Rehabilitation Hospital, Inc. ............................. DE Central Arizona Rehabilitation Hospital, Inc. ..................... DE Central Arkansas Outpatient Centers, Inc. ......................... DE d/b/a Little Rock Rehabilitation Center d/b/a Southeast Arkansas Rehabilitation Center d/b/a Searcy WorkAble Center d/b/a WorkAble Chandler Rehabilitation Hospital, Inc. ............................ DE Chico Rehabilitation Hospital, Inc. ............................... DE Clear Lake Rehabilitation Hospital, Inc. .......................... TX d/b/a CMS WorkAble of Clear Lake CHS Therapy Technologies Corp. .................................... DE CMS Alexandria Rehabilitation, Inc. ............................... DE CMS Baton Rouge Rehabilitation, Inc. .............................. DE CMS Beaumont Rehabilitation, Inc. ................................. TX CMS Capital Ventures, Inc. ........................................ DE CMS Contra Costa Clinic, Inc. ..................................... DE CMS Denver Rehabilitation, Inc. ................................... DE CMS Development and Management Company, Inc. ...................... DE CMS Elizabethtown, Inc. ........................................... DE CMS Fayetteville Rehabilitation, Inc. ............................. DE CMS Fort Worth Rehabilitation, Inc. ............................... TX CMS Fresno Rehabilitation, Inc. ................................... DE CMS Houston Rehabilitation, Inc. .................................. TX CMS Jonesboro Rehabilitation, Inc. ................................ DE d/b/a Northeast Arkansas Rehabilitation Hospital d/b/a Physical Medicine and Sports Rehabilitation Center CMS Kansas City Rehabilitation, Inc. .............................. DE CMS Outpatient Centers of North Texas, Inc. ....................... DE d/b/a CMS WorkAble d/b/a Continental Rehabilitation Center for Women CMS Outpatient Centers of South Texas, Inc. ....................... DE d/b/a CMS WorkAble of Houston d/b/a CMS WorkAble of Clear Lake CMS Pennsylvania, Inc. ............................................ DE CMS Physician Services, Inc. ...................................... DE CMS of Ohio, Inc. ................................................. DE CMS Rehab Technologies Corp. ...................................... DE CMS Rehabilitation Center of Hialeah, Inc. ........................ DE CMS Ruston Rehabilitation, Inc. ................................... DE CMS San Diego Rehab, Inc. ......................................... DE d/b/a Rehabilitation Hospital of San Diego CMS San Diego Surgical, Inc. ...................................... DE CMS Sherwood Rehabilitation, Inc. ................................. DE CMS South Miami Rehab, Inc. ....................................... DE d/b/a CMS WorkAble of Aventura d/b/a Club Rehab CMS Sportsmed Clinic, Inc. ........................................ DE CMS Therapies, Inc. ............................................... NC Subsidiaries: North Shore Rehab Association, Inc. .......................... WI CMS Therapies Management, Inc. .................................... NC CMS Therapies Provider, Inc. ...................................... NC CMS Topeka Rehabilitation, Inc. ................................... DE CMS Tri-Cities Rehabilitation, Inc. ............................... DE d/b/a Northeast Tennessee Rehabilitation Hospital CMS Tustin Rehabilitation, Inc. ................................... DE CMS Wichita Rehabilitation, Inc. .................................. DE CMS WorkAble, Inc. ................................................ DE d/b/a CMS Rehab and Performance Center d/b/a CMS WorkAble of Tucson CMS WorkAble of Paragould, Inc. ................................... DE d/b/a North Arkansas Regional Industrial Rehabilitation Center CMS Worknet of Baton Rouge, Inc. .................................. DE CMSI Systems of Texas, Inc. ....................................... TX COA Therapy Technologies Corp. .................................... DE Colorado Outpatient Centers, Inc. ................................. DE CompHealth, Inc. .................................................. DE CompHealth Medical Staffing, Inc. ................................. DE Continental Medical of Arizona, Inc. .............................. DE Continental Medical of Colorado, Inc. ............................. DE Continental Medical Systems of Florida, Inc. ...................... FL Continental Medical of Kentucky, Inc. ............................. DE Continental Medical of Palm Beach, Inc. ........................... DE d/b/a Helen Wilkes Residence Continental Rehab of W.F., Inc. ................................... TX Continental Rehabilitation Hospital of Arizona, Inc. .............. DE Elizabethtown Management Company, Inc. ............................ DE -2- Encompus, Inc. .................................................... DE Fairfield Rehabilitation Hospital, Inc. ........................... DE Fairland Nursing and Retirement Home, Inc. ........................ DE d/b/a Fairland Nursing and Retirement Home d/b/a Eastern Neuro Rehabilitation Hospital Great Plains Rehabilitation Hospital, Inc. ........................ DE Hartford Rehabilitation Hospital, Inc. ............................ DE HCA Wesley Rehabilitation Clinic of Liberal, Inc. ................. DE HCA Wesley Rehabilitation Hospital, Inc. .......................... DE Hialeah Convalescent Centers, Inc. ................................ FL d/b/a Palmetto Rehabilitation Center Indiana Outpatient Centers, Inc. .................................. DE d/b/a WorkAble of Central Indiana Innovative Health Alliances, Inc. ................................. DE KBT Corporation.................................................... MA K.C. Rehabilitation Hospital, Inc. ................................ DE d/b/a Mid-America Rehabilitation Hospital Kansas Outpatient Centers, Inc. ................................... DE Kansas Rehabilitation Hospital, Inc. .............................. DE Kentfield Hospital Corporation..................................... CA d/b/a Kentfield Rehabilitation Hospital Keystone Medical Systems, Inc. .................................... PA Kokomo Rehabilitation Hospital, Inc. .............................. DE d/b/a Kokomo Rehabilitation, Inc. Lafayette Rehabilitation Hospital, Inc. ........................... DE Louisiana Outpatient Centers, Inc. ................................ DE Maryland Rehabilitation Hospital, Inc. ............................ DE Medical Management Associates, Inc. ............................... CA Subsidiaries: Mancor Medical Management Company, Inc. ...................... CA Mid-America Outpatient Centers, Inc. .............................. DE Nevada Rehabilitation Hospital, Inc. .............................. DE North Louisiana Rehabilitation Center, Inc. ....................... LA Northeast Arkansas Rehabilitation Unit, Inc. ...................... AR Northeast Oklahoma Rehabilitation Hospital, Inc. .................. DE Northern Virginia Rehabilitation Hospital, Inc. ................... DE Orange Rehabilitation Hospital, Inc. .............................. DE d/b/a San Joaquin Valley Rehabilitation Hospital d/b/a CMS WorkAble of Fresno P.G. Rehabilitation Hospital, Inc. ................................ DE Palm Springs Rehabilitation Hospital, Inc. ........................ DE Park Manor Nursing Home, Inc. ..................................... DE Premier Ancillary Services, Inc. .................................. DE -3- Pro Therapy of America, Inc. ...................................... DE Subsidiaries: Apco Medical Laboratories, Inc. .............................. MI Professional Therapy International, Inc. ..................... FL Professional Therapy Staffing, Inc. .......................... MI Professional Management Resources, Inc. ........................... NY RCM Management Company, Inc. ...................................... DE RWI Therapy Technologies Corp. .................................... DE Rehab Concepts Corp. .............................................. DE Rehab Connection, Inc. ............................................ DE Rehab Resources, Inc. ............................................. DE Rehabilitation Hospital of Colorado Springs, Inc. ................. DE d/b/a The Womens Center for Rehabilitation d/b/a The Language Learning Center Rehabilitation Hospital of Fort Wayne, Inc. ....................... DE Rehabilitation Hospital of Nevada-Las Vegas, Inc. ................. DE Rehabilitation Hospital of Plano, Inc. ............................ TX d/b/a Plano Rehabilitation Hospital RehabWorks of California, Inc. .................................... CA d/b/a Orthopedic and Sport Therapy Clinic of Marin RehabWorks, Inc. .................................................. FL Subsidiaries of RehabWorks, Inc. Rehab Joint Ventures, Inc. ................................... FL Rehabilitative Associates, Inc. .............................. FL Pinellas-Rodriguez Rehabilitative Associates Ltd., Inc. ....................................... FL Management Care Therapy Services, Inc. ....................... FL Selective Rehabilitative Services, Inc. ...................... FL Rehab Plus of Orlando, Inc. .................................. FL Rehab Plus of Raleigh, Inc. .................................. NC Romano Rehabilitation Hospital, Inc. .............................. TX d/b/a Houston Rehabilitative Institute SD Acquisition Corporation......................................... DE SD Partners, Inc. ................................................. DE San Bernardino Rehabilitation Hospital, Inc. ...................... DE SelectRehab, Inc. ................................................. DE Sherwood Rehabilitation Hospital, Inc. ............................ DE d/b/a Central Arkansas Rehabilitation Hospital Sierra Pain and Occupational Rehabilitation Center, Inc. .......... DE Southeast Texas Rehabilitation Hospital, Inc. ..................... TX Tarrant County Rehabilitation Hospital, Inc. ...................... TX d/b/a Fort Worth Rehabilitation Hospital d/b/a Rehabilitation Associates -4- Terre Haute Rehabilitation Hospital, Inc. ......................... DE The Kelton Corporation............................................. MA d/b/a Braintree Hospital The Nursing Home at Chevy Chase, Inc. ............................. DE The Rehab Source, Inc. ............................................ DE Therapy Source, Inc. .............................................. DE Tulsa Rehabilitation Hospital, Inc. ............................... DE Tyler Rehabilitation Hospital, Inc. ............................... TX VTA Management Services, Inc. ..................................... NY VTA Therapy Technologies Corp. .................................... DE Western Neuro Care, Inc. .......................................... DE d/b/a Western Neuro Care Center d/b/a Tustin Rehabilitation Hospital Western Neurologic Residential Centers, Inc. ...................... CA d/b/a Meridian Neuro Care d/b/a Meridian Home Health Care Western Neuro Residential, Inc. ................................... DE d/b/a Meridian Neuro Care Wichita Falls Rehabilitation Hospital, Inc. ....................... TX d/b/a Wichita Falls Rehabilitation Hospital PARTNERSHIPS Name State of Formation Back Center Associates, Limited Partnership........................ DE Beaumont Rehab Associates Limited Partnership...................... DE d/b/a Southeast Texas Rehabilitation Hospital Central Arkansas Rehabilitation Associates L.P. ................... DE Central Louisiana Rehab Associates, L.P. .......................... DE d/b/a Central Louisiana Rehabilitation Hospital Collin County Rehab Associates Limited Partnership................. DE Contra Costa Associates, General Partnership....................... DE d/b/a Contra Costa Physical Therapy and Sports Medicine Center CMS Rehab of W.F., L.P. ........................................... DE CMS Rehabilitation Center of South Miami........................... DE d/b/a CMS WorkAble of South Miami Helmwood Associates Limited Partnership............................ DE d/b/a Pathways Post-Acute Brain Injury Program Houston Rehabilitation Associates.................................. DE -5- Kokomo Rehabilitation Hospital L.P. ............................... DE d/b/a WorkAble of Central Indiana Kron Clinical Services, L.P. ...................................... DE Lakeview Rehabilitation Group Partners............................. KY Lafayette Rehab Associates, Limited Partnership.................... DE d/b/a Rehabilitation Hospital of Lafayette Maryland Rehab Associates, L.P. ................................... DE Memphis Rehab Associates, Limited Partnership...................... DE Mid-America Associates, Limited Partnership........................ DE Northeast Oklahoma Rehab Associates, L.P. ......................... DE d/b/a Northeast Oklahoma Rehabilitation Hospital Northern Rhode Island Rehab Management Associates, L.P. ........... DE d/b/a Northern Rhode Island Rehabilitation Hospital Northwest Arkansas Rehabilitation Associates....................... AR Physical Therapy and Sports Medicine Center Partnership............ MI Pride/Braintree Joint Venture...................................... MA Prince George's Rehab Associates, L.P. ............................ DE Rehab Hospital of Fort Wayne General Partnership................... DE d/b/a Rehabilitation Hospital of Fort Wayne Rehabilitation Hospital of Nevada-Las Vegas, L.P. ...................DE d/b/a Rehabilitation Hospital of Nevada-Las Vegas Reno Rehab Associates, Limited Partnership......................... DE d/b/a Rehabilitation Hospital of Nevada-Reno San Bernardino Rehabilitation Hospital............................. CA San Diego Rehab Limited Partnership................................ DE d/b/a Continental Rehabilitation Hospital of San Diego San Diego Rehabilitation Associates................................ DE San Diego Surgical Hospital Limited Partnership.................... DE d/b/a San Diego Hospital for Special Surgery San Joaquin Valley Rehabilitation Hospital L.P. ................... DE Southern Arizona Regional Rehabilitation Hospital, L.P. ........... DE d/b/a Southern Arizona Rehabilitation Hospital d/b/a Northwest Center for Physical Therapy Southern Rhode Island Rehab Management Associates, L.P. ........... DE d/b/a Southern Rhode Island Rehabilitation Hospital Sportsmed Associates............................................... DE d/b/a Continental Therapy Center Terre Haute Regional Rehabilitation Hospital, L.P. ................ DE d/b/a Continental Rehabilitation Hospital of Terre Haute Tri-Cities Rehabilitation Hospital, L.P. .......................... DE West Gables Rehabilitation Hospital, Ltd. ......................... FL d/b/a CMS WorkAble of Miami -6- Tyler Rehab Associates, L.P. ...................................... DE d/b/a Tyler Rehabilitation Hospital Central Louisiana Rehab Associates, L.P. .......................... DE d/b/a Central Louisiana Rehabilitation Hospital Clear Lake Health Associates, L.P. ................................ DE Plano Health Associates, Limited Partnership....................... DE Rocky Mountain Health Associates Limited Partnership............... DE San Diego Health Associates Limited Partnership.................... DE Tulsa Rehab Hospital, L.P. ........................................ DE Ruston Louisiana Associates Limited Partnership.................... DE Jay Hawk Associates of Delaware Limited Partnership................ DE Johnson Rehab Associates Limited Partnership....................... DE Arapahoe Rehab Associates Limited Partnership...................... DE United Medical Associates Limited Partnership...................... DE Rehabmed Associates Limited Partnership............................ DE Fresno Rehab Associates Limited Partnership........................ DE Jonesboro Health Associates Limited Partnership.................... DE Wichita Rehab, L.P. ............................................... DE Tarrant County Rehab Associates Limited Partnership................ DE Central Arkansas Associates Limited Partnership.................... DE Colorado Springs Associates Limited Partnership.................... DE Plano Rehab Associates Limited Partnership......................... DE Washington Rehab Associates Limited Partnership.................... DE Clear Lake Rehab Associates, L.P. ................................. DE -7-