INSIGHTEC,INC
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Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Centers for Medicare & Medicaid Services, Open Payments
These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state.
Page 2 of 2; records 51–86 of 86 matching records. This page contains 36 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.
IndustryPayments · General Payments
INSIGHTEC,INC
CMS reporting company ID 100000010911
General Payments, PY2019; Recipient scope: All recipient types; Nature of payment: All payment types
Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00
Page 2 of 2; records 51–86 of 86 matching records. This page contains 36 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/company/100000010911?year=2019&recipient=all&page=2#records-h
CMS source: https://openpaymentsdata.cms.gov/dataset/4e54dd6c-30f8-4f86-86a7-3c109a89528e
Cite these filtered records
The citation includes this program year, filters, data edition, and page of results.
- Plain
- INSIGHTEC,INC, CMS reporting company ID 100000010911. General Payments, PY2019; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 2 of 2; records 51–86 of 86 matching records. This page contains 36 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/company/100000010911?year=2019&recipient=all&page=2#records-h. Source: https://openpaymentsdata.cms.gov/dataset/4e54dd6c-30f8-4f86-86a7-3c109a89528e.
- APA 7
- IndustryPayments. (2026). INSIGHTEC,INC, CMS reporting company ID 100000010911. General Payments, PY2019; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 2 of 2; records 51–86 of 86 matching records. This page contains 36 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/company/100000010911?year=2019&recipient=all&page=2#records-h. Source: https://openpaymentsdata.cms.gov/dataset/4e54dd6c-30f8-4f86-86a7-3c109a89528e.
- Bluebook
- INSIGHTEC,INC, CMS reporting company ID 100000010911, IndustryPayments, General Payments, PY2019; Recipient scope: All recipient types; Nature of payment: All payment types (Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00). Page 2 of 2; records 51–86 of 86 matching records. This page contains 36 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/4e54dd6c-30f8-4f86-86a7-3c109a89528e. https://industrypayments.org/company/100000010911?year=2019&recipient=all&page=2#records-h.
Centers for Medicare & Medicaid Services, Open Payments
Citation formats are provided for reference; check the requirements of your publication.
Payment records · PY2019
Date, newest first, then reporting company; values as published by CMS.
General Payments · PY2019 · All recipient types · CMS publication 2026-06-30
86 matching records · $234,433.03 reported total · 0 disputed
Nature of payment: All payment types
Records imported here (UTC).
Download all 86 matching records (CSV)
CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.
Showing records 51–86 of 86.
| Recipient | Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|---|
| HOWARD MICHAEL EISENBERG Physician / non-physician practitioner | InSightec,Inc | $258.77 | 04/25/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928525 | CMS |
| GORDON H BALTUCH Physician / non-physician practitioner | InSightec,Inc | $258.77 | 04/25/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928527 | CMS |
| PAUL FISHMAN Physician / non-physician practitioner | InSightec,Inc | $258.77 | 04/25/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928529 | CMS |
| JEREMY L HOGAN Physician / non-physician practitioner | InSightec,Inc | $13.00 | 04/23/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928521 | CMS |
| RYDER P GWINN Physician / non-physician practitioner | InSightec,Inc | $371.08 | 04/18/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928499 | CMS |
| RYDER P GWINN Physician / non-physician practitioner | InSightec,Inc | $106.08 | 04/18/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928503 | CMS |
| DEREK L MARTINEZ Physician / non-physician practitioner | InSightec,Inc | $83.58 | 04/18/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928507 | CMS |
| STEPHEN WILLIAM ASHER Physician / non-physician practitioner | InSightec,Inc | $83.58 | 04/18/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928511 | CMS |
| CHONGHAO ZHAO Physician / non-physician practitioner | InSightec,Inc | $83.58 | 04/18/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928515 | CMS |
| JEFFREY M PUGSLEY Physician / non-physician practitioner | InSightec,Inc | $83.58 | 04/18/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928517 | CMS |
| JOHN PERL Physician / non-physician practitioner | InSightec,Inc | $83.58 | 04/18/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 689928519 | CMS |
| MARK G BELZA Physician / non-physician practitioner | InSightec,Inc | $26.63 | 04/15/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707831 | CMS |
| ROBERT GROSS Physician / non-physician practitioner | InSightec,Inc | $21.75 | 04/15/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707833 | CMS |
| LINDA LIAU Physician / non-physician practitioner | InSightec,Inc | $3,500.00 | 04/14/2019 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707823 | CMS |
| LINDA LIAU Physician / non-physician practitioner | InSightec,Inc | $464.65 | 04/14/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707827 | CMS |
| ENNIO ANTONIO CHIOCCA Physician / non-physician practitioner | InSightec,Inc | $3,500.00 | 04/14/2019 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707829 | CMS |
| NEIL ROFSKY Physician / non-physician practitioner | InSightec,Inc | $3,500.00 | 04/03/2019 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 706911141 | CMS |
| PAUL FISHMAN Physician / non-physician practitioner | InSightec,Inc | $1,036.61 | 03/27/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707757 | CMS |
| MICHAEL T HAYES Physician / non-physician practitioner | InSightec,Inc | $1,262.65 | 03/27/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707761 | CMS |
| JAMES J LAGUARDIA Physician / non-physician practitioner | InSightec,Inc | $11.61 | 03/20/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707821 | CMS |
| GORDON H BALTUCH Physician / non-physician practitioner | InSightec,Inc | $806.53 | 03/18/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707749 | CMS |
| TIMOTHY J KAUFMANN Physician / non-physician practitioner | InSightec,Inc | $1,232.82 | 03/18/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707753 | CMS |
| DHEERAJ GANDHI Physician / non-physician practitioner | InSightec,Inc | $831.49 | 03/14/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707751 | CMS |
| JOEL V BRILL Physician / non-physician practitioner | InSightec,Inc | $705.16 | 03/13/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688702153 | CMS |
| HOWARD MICHAEL EISENBERG Physician / non-physician practitioner | InSightec,Inc | $1,445.60 | 03/06/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688700491 | CMS |
| ANDRES DEIK ACOSTA MADIEDO Physician / non-physician practitioner | InSightec,Inc | $694.63 | 03/06/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688703161 | CMS |
| HENRY BREM Physician / non-physician practitioner | InSightec,Inc | $49,998.00 | 02/07/2019 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707755 | CMS |
| JOHN ROLSTON Physician / non-physician practitioner | InSightec,Inc | $44.00 | 01/25/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707763 | CMS |
| SAMIR TANEJA Physician / non-physician practitioner | InSightec,Inc | $3,500.00 | 01/24/2019 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688699477 | CMS |
| JOHN ROLSTON Physician / non-physician practitioner | InSightec,Inc | $1,054.49 | 01/24/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707767 | CMS |
| MATTHEW D ALEXANDER Physician / non-physician practitioner | InSightec,Inc | $1,351.84 | 01/24/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688707769 | CMS |
| ZACHARY T LEVINE Physician / non-physician practitioner | InSightec,Inc | $44.37 | 01/21/2019 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688703167 | CMS |
| PEJMAN GHANOUNI Physician / non-physician practitioner | InSightec,Inc | $3,500.00 | 01/07/2019 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688697993 | CMS |
| PEJMAN GHANOUNI Physician / non-physician practitioner | InSightec,Inc | $1,056.00 | 01/07/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688698081 | CMS |
| GRAEME F WOODWORTH Physician / non-physician practitioner | InSightec,Inc | $3,500.00 | 01/07/2019 | Consulting Fee | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688698091 | CMS |
| GRAEME F WOODWORTH Physician / non-physician practitioner | InSightec,Inc | $496.00 | 01/07/2019 | Travel and Lodging | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 688698229 | CMS |
Practitioner overview · all loaded program years
1,984 providers listed 4,698 records General Payments
General Payments to practitioners — all loaded program years
- Category: General Payments
- Program years: 2019, 2020, 2021, 2022, 2023, 2024, 2025
- Record count: 4,698
- Providers listed: 1,984
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
Coverage: program years 2019–2025, General Payments only, reported to physicians and non-physician practitioners. Payments to teaching hospitals are not included in these practitioner figures. Each figure is labeled with its category and program year; categories are never combined.
Practitioner payments by program year
| Program year | Reported | Records | Providers | Detail |
|---|---|---|---|---|
| PY2019 | $222,433.03 | 85 | 55 | This company in PY2019 → |
| PY2020 | $169,970.32 | 72 | 47 | This company in PY2020 → |
| PY2021 | $83,613.60 | 95 | 57 | This company in PY2021 → |
| PY2022 | $288,045.61 | 491 | 271 | This company in PY2022 → |
| PY2023 | $49,714.64 | 711 | 528 | This company in PY2023 → |
| PY2024 | $120,837.22 | 1,387 | 607 | This company in PY2024 → |
| PY2025 | $185,010.43 | 1,857 | 927 | This company in PY2025 → |
By recipient specialty (80)
Sorted by name; identical names by identifier.
Allopathic & Osteopathic Physicians 55 specialties 1,441 providers
- Allergy & Immunology 1
- Anesthesiology 2
- Anesthesiology · Pain Medicine 1
- Colon & Rectal Surgery 1
- Emergency Medicine 5
- Family Medicine 147
- Family Medicine · Addiction Medicine 2
- Family Medicine · Adult Medicine 1
- Family Medicine · Sports Medicine 2
- General Practice 12
- Hospitalist 3
- Internal Medicine 185
- Internal Medicine · Cardiovascular Disease 5
- Internal Medicine · Clinical Cardiac Electrophysiology 1
- Internal Medicine · Endocrinology, Diabetes & Metabolism 4
- Internal Medicine · Gastroenterology 3
- Internal Medicine · Geriatric Medicine 5
- Internal Medicine · Hematology & Oncology 6
- Internal Medicine · Infectious Disease 1
- Internal Medicine · Nephrology 1
- Internal Medicine · Pulmonary Disease 2
- Internal Medicine · Rheumatology 4
- Neurological Surgery 240
- Neuromusculoskeletal Medicine & OMM 2
- Obstetrics & Gynecology 4
- Ophthalmology 3
- Pain Medicine · Interventional Pain Medicine 2
- Pathology · Anatomic Pathology & Clinical Pathology 2
- Pediatrics 5
- Pediatrics · Pediatric Allergy/Immunology 2
- Pediatrics · Pediatric Cardiology 1
- Physical Medicine & Rehabilitation 7
- Physical Medicine & Rehabilitation · Pain Medicine 1
- Plastic Surgery 1
- Preventive Medicine · Occupational Medicine 1
- Psychiatry & Neurology · Addiction Psychiatry 1
- Psychiatry & Neurology · Behavioral Neurology & Neuropsychiatry 2
- Psychiatry & Neurology · Clinical Neurophysiology 11
- Psychiatry & Neurology · Epilepsy 5
- Psychiatry & Neurology · Neurocritical Care 1
- Psychiatry & Neurology · Neurology 681
- Psychiatry & Neurology · Neurology with Special Qualifications in Child Neurology 13
- Psychiatry & Neurology · Neuromuscular Medicine 2
- Psychiatry & Neurology · Psychiatry 7
- Psychiatry & Neurology · Sleep Medicine 4
- Psychiatry & Neurology · Vascular Neurology 4
- Radiology · Diagnostic Radiology 18
- Radiology · Neuroradiology 9
- Radiology · Pediatric Radiology 1
- Radiology · Radiological Physics 1
- Radiology · Vascular & Interventional Radiology 4
- Surgery 3
- Surgery · Plastic and Reconstructive Surgery 1
- Surgery · Vascular Surgery 1
- Urology 7
Dental Providers 2 specialties 3 providers
Eye and Vision Services Providers 1 specialty 1 providers
Nursing Service Providers 3 specialties 3 providers
Physician Assistants & Advanced Practice Nursing Providers 18 specialties 499 providers
- Clinical Nurse Specialist · Adult Health 1
- Clinical Nurse Specialist · Family Health 1
- Clinical Nurse Specialist · Neuroscience 1
- Nurse Anesthetist, Certified Registered 3
- Nurse Practitioner 72
- Nurse Practitioner · Acute Care 16
- Nurse Practitioner · Adult Health 22
- Nurse Practitioner · Family 162
- Nurse Practitioner · Gerontology 11
- Nurse Practitioner · Obstetrics & Gynecology 1
- Nurse Practitioner · Occupational Health 1
- Nurse Practitioner · Pediatrics 2
- Nurse Practitioner · Primary Care 16
- Nurse Practitioner · Psychiatric/Mental Health 7
- Nurse Practitioner · Women's Health 2
- Physician Assistant 135
- Physician Assistant · Medical 42
- Physician Assistant · Surgical 4
Podiatric Medicine & Surgery Service Providers 1 specialty 2 providers
Providers listed (1,984)
Sorted by name; identical names by identifier.
| Provider | Specialty | State | Records reported by this company |
|---|---|---|---|
| AAMR ARIF HEREKAR | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | TX | 1 |
| AANCHAL TANEJA | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | TX | 2 |
| AARON BOND | Allopathic & Osteopathic Physicians|Neurological Surgery | VA | 1 |
| AARON LEE POCH | Allopathic & Osteopathic Physicians|Family Medicine | VA | 1 |
| ABBAS MEHDI | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | CA | 1 |
| ABBEY E BARKLEY DAVIS | Physician Assistants & Advanced Practice Nursing Providers|Nurse Practitioner|Family | RI | 1 |
| ABDELHAKIM DINAR | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | NY | 1 |
| ABDUL S KHAN | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | NY | 1 |
| ABHIMANYU MAHAJAN | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | IL | 1 |
| ABIGAIL C LAWLER | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | VA | 3 |
| ABIGAIL JUSTINE RAO | Allopathic & Osteopathic Physicians|Neurological Surgery | KY | 20 |
| ABIGAIL MARIE GESSELMAN | Physician Assistants & Advanced Practice Nursing Providers|Physician Assistant | PA | 1 |
| ABIGAIL O'REGGIO | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | GA | 1 |
| ABIGAIL R PETERSON | Physician Assistants & Advanced Practice Nursing Providers|Physician Assistant | NC | 1 |
| ADA W CHAN | Allopathic & Osteopathic Physicians|Pathology|Anatomic Pathology & Clinical Pathology | CA | 1 |
| ADAM COHEN | Allopathic & Osteopathic Physicians|Internal Medicine|Geriatric Medicine | NY | 1 |
| ADAM D REINHARD | Physician Assistants & Advanced Practice Nursing Providers|Nurse Practitioner | TN | 1 |
| ADAM DROBNIS | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | RI | 1 |
| ADAM J SCHNEIDER | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | NY | 1 |
| ADAM KIBEL | Allopathic & Osteopathic Physicians|Urology | MA | 4 |
| ADAM LEWIS | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | VA | 1 |
| ADAM LIPSON | Allopathic & Osteopathic Physicians|Neurological Surgery | OR | 9 |
| ADAM NEIL FOREMAN | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | LA | 2 |
| ADAM WOLFF | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | CO | 1 |
| ADAN L HERNANDEZ | Allopathic & Osteopathic Physicians|Family Medicine | FL | 1 |
| ADEEL MEMON | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | AL | 5 |
| ADITI CHANDRA | Allopathic & Osteopathic Physicians|Internal Medicine | CA | 1 |
| ADITI MORE | Allopathic & Osteopathic Physicians|Internal Medicine | MO | 1 |
| ADNAN MUDDASSIR SIDDIQUI | Allopathic & Osteopathic Physicians|Physical Medicine & Rehabilitation | MD | 1 |
| ADRIAN A SANTAMARIA | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | TX | 1 |
| ADRIAN WALTER LAXTON | Allopathic & Osteopathic Physicians|Neurological Surgery | NC | 21 |
| AESTHOR E BOMBINO | Allopathic & Osteopathic Physicians|Internal Medicine | FL | 2 |
| AHMAD ALHOURANI | Allopathic & Osteopathic Physicians|Neurological Surgery | CA | 7 |
| AHMAD SHAH MOHAMMAD | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | CA | 1 |
| AHMAD Z QASIMYAR | Allopathic & Osteopathic Physicians|Family Medicine | AZ | 1 |
| AHMED ELFIKY | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | NY | 1 |
| AHMED MUNEER RASLAN | Allopathic & Osteopathic Physicians|Neurological Surgery | OR | 39 |
| AILIN SIERRA HERNANDEZ | Physician Assistants & Advanced Practice Nursing Providers|Nurse Practitioner|Acute Care | FL | 1 |
| AIZIK L WOLF | Allopathic & Osteopathic Physicians|Neurological Surgery | FL | 23 |
| AJAY K ARORA | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | FL | 1 |
| AJAY NIRANJAN | — | PA | 9 |
| AJAY S GUPTA | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | IN | 1 |
| AJO JOY | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Clinical Neurophysiology | AZ | 2 |
| ALAN H MATSUMOTO | Allopathic & Osteopathic Physicians|Radiology|Vascular & Interventional Radiology | VA | 1 |
| ALAN J BELL | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | MA | 2 |
| ALAN VELA | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | TX | 1 |
| ALBERT J FENOY | Allopathic & Osteopathic Physicians|Neurological Surgery | TX | 40 |
| ALBERTO J ESPAY | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Neurology | OH | 1 |
| ALBERTO PINZON ARDILA | Allopathic & Osteopathic Physicians|Psychiatry & Neurology|Epilepsy | FL | 1 |
| ALEXANDER FELDMAN | — | CO | 3 |