New England Life Plan Communities Corporation

New England Life Plan Communities Corp owns and operates a senior living community located in lincoln, Massachusetts, known as the commons in lincoln (the community). The community is situated ona 30 acres campus consisting of 168 independent living units across two main apartment-style buildings and 38 cottages. The community also includes a health care facility consisting of a 40 unit assisted living facility, a 24 unit memory care facility, a 32 bed skilled nursing facility, and an assisted rehabilitation unit on sit eto provide the services of a continuing care retirement community. Eight of the community's independent living units are designated as low and moderate income units. Monthly rental rates for these units are restricted to maximum allowable amounts based on the resident's income.