TN 5 (04-90)
Payments made to the claimant by someone other than the NH with an agreement that
the NH will reimburse that person are constructive contributions by the NH.
Document the file with statements from persons who know the facts. The statements
must include information showing:
the NH actually reimbursed the contributor;
he/she gave security out of which reimbursement could be received;
the NH's estate reimbursed the contributor; or
the contributions were a loan on the NH's credit.