The facility shall develop and implement a written plan to provide for the smooth and orderly transfer of residents if the facility closes. The plan for relocation shall include: A description of how residents, families, or guardians will be notified and by whom; Sample letters and other documents that will be used during a closure; Procedures for notifying Medicaid and other payment sources; Procedures for notifying the Office of Health Care Quality; and A mechanism to ensure the safe and orderly transfer of residents that takes into account: Roommates, medical care, religious affiliation, geographical location and payer source; Proper assessment and identification of any special needs; Transfer of medical information and records; and Transfer of personal property.