EXHIBIT 10.3.2 PROVIDENT SENIOR LIVING TRUST 600 College Road East, Suite 3400 Princeton, NJ 08540 March 28, 2005 Fortress Brookdale Acquisition LLC c/o Fortress Investment Group LLC 1251 Avenue of the Americas, 16th Floor New York, New York 10020...

                                                                  EXHIBIT 10.3.2

                          PROVIDENT SENIOR LIVING TRUST
                        000 Xxxxxxx Xxxx Xxxx, Xxxxx 0000
                               Xxxxxxxxx, XX 00000

March 28, 0000

Xxxxxxxx Xxxxxxxxx Acquisition LLC
c/o Fortress Investment Group LLC
1251 Avenue of the Xxxxxxxx, 00xx Xxxxx
Xxx Xxxx, Xxx Xxxx 00000
Attention: Xx. Xxxxxx X. Xxxxxxx

Brookdale Living Communities, Inc.
000 Xxxxx Xxxxxx Xxxxxx, Xxxxx 0000
Xxxxxxx, Xxxxxxxx 00000
Attention: General Counsel

Ladies and Gentlemen:

      Reference is made to that certain Tax Matters Agreement dated as of June
18, 2004 (the "Tax Agreement"), by and among Fortress Brookdale Acquisition LLC
("Seller"), Provident Senior Living Trust, a Maryland real estate investment
trust ("Acquiror"), and Brookdale Living Communities, Inc., formerly known as
BLC Senior Holdings, Inc. ("Indemnitor").

      The parties hereto hereby agree that Section 3(g) of the Tax Agreement is
hereby deleted.

      Except as expressly provided herein, (i) the Tax Agreement shall remain in
full force and effect, and (ii) no party hereto makes any amendment, alteration
or modification of the Tax Agreement nor does any party hereto waive any
provision of the Tax Agreement or any right that it may have thereunder.

                                        PROVIDENT SENIOR LIVING TRUST

                                        By:/s/ Xxxxxx X. Xxxxxxxx, Xx.
                                          --------------------------------------
                                          Xxxxxx X. Xxxxxxxx, Xx.
                                          Chief Executive Officer



Fortress Brookdale Acquisition LLC
Brookdale Living Communities, Inc.
March 28, 2005
Page 2

Acknowledged and agreed as of
the date first written above:

FORTRESS BROOKDALE ACQUISITION LLC

By:       /s/ Xxxxxxx X. Xxxxxxx
   -----------------------------------------
   Name:  Xxxxxxx X. Xxxxxxx
   Title: Vice President

BROOKDALE LIVING COMMUNITIES, INC.

By:       /s/ R. Xxxxxxx Xxxxx
   -----------------------------------------
   Name:  R. Xxxxxxx Xxxxx
   Title: Executive Vice President,
          Chief Financial Officer and
          Treasurer

Copies to:

Xxxxxxx Xxxx Slate Xxxxxxx & Xxxx LLP
Xxxx Xxxxx Xxxxxx
Xxx Xxxx, Xxx Xxxx  00000
Attention:        Xxxxxx X. Coco, Esq.
Facsimile:        (000) 000-0000

Sidley Xxxxxx Xxxxx & Xxxx LLP
000 Xxxxxxx Xxxxxx
Xxx Xxxx, Xxx Xxxx  00000
Attention:        Xxxxxx X. Xxxxx, Esq.
Facsimile:        (000) 000-0000

Winston & Xxxxxx LLP
00 Xxxx Xxxxxx Xxxxx
Xxxxxxx, Xxxxxxxx  00000
Attention:        Xxxxxxx X. Head, Esq.
Facsimile:        (000) 000-0000