... pursuant to a plan of A-1121-22 2 reorganization . . . .' N.J.S.A. 17:48E-46.2.1 Prior to the reorganization, HHSI owned its subsidiaries. The ... S.A. 17:48E-46.4(e), (f), and (h); N.J.S.A. 17:48E-46.2, which met the definition under N.J.S.A. 17 ...