Covered recipient · General Payments record
PETER LIAO
Allopathic & Osteopathic Physicians Internal Medicine
General Payments · PY2023–2024
$271.21
- Reported across 17 records
- CMS publication 2026-01-23
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
How these totals are calculated
- The total is the sum of the General Payments records CMS published for the labeled program year(s), exactly as published. Nothing is estimated, weighted, or combined across categories.
- General Payments only. Research and Ownership/Investment are separate datasets and are never summed with these figures; amounts are kept separate per program year.
- Featured-page threshold (a presentation gate, not a judgment): records>=3 OR total>=100 (all years).
- Methodology & Data — sourcing, labeling, and limitations.
By nature of payment
PY2024 · sorted by reported total
| Nature of payment | Amount | Records |
|---|---|---|
| Food and Beverage | $247.41 | 16 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| ABBVIE INC. | $148.40 | 10 |
| ViiV Healthcare Company | $83.29 | 5 |
| W. L. Gore & Associates, Inc. | $15.72 | 1 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (16)
Sorted by paying entity, then date · as published by CMS
| Paying entity | Amount | Date | Nature of payment | Dispute status | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|
| ABBVIE INC. | $2.50 | 01/23/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174006 | CMS |
| ABBVIE INC. | $19.99 | 01/23/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174008 | CMS |
| ABBVIE INC. | $23.62 | 02/28/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174010 | CMS |
| ABBVIE INC. | $21.65 | 03/05/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174012 | CMS |
| ABBVIE INC. | $20.68 | 03/20/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174014 | CMS |
| ABBVIE INC. | $6.90 | 04/16/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174016 | CMS |
| ABBVIE INC. | $14.42 | 04/16/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174018 | CMS |
| ABBVIE INC. | $5.00 | 04/28/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174020 | CMS |
| ABBVIE INC. | $21.25 | 05/26/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174022 | CMS |
| ABBVIE INC. | $12.39 | 07/11/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104174024 | CMS |
| ViiV Healthcare Company | $14.56 | 05/09/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1112700739 | CMS |
| ViiV Healthcare Company | $23.23 | 05/15/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1112792804 | CMS |
| ViiV Healthcare Company | $14.04 | 07/11/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1112776130 | CMS |
| ViiV Healthcare Company | $13.89 | 08/15/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1112825171 | CMS |
| ViiV Healthcare Company | $17.57 | 10/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1112781866 | CMS |
| W. L. Gore & Associates, Inc. | $15.72 | 03/27/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1148077185 | CMS |
Source & provenance
- Dataset
- CMS Open Payments — General Payments
- Publisher of source data
- Centers for Medicare & Medicaid Services
- CMS publication date
- 2026-01-23
- Program years on this page
- 2023, 2024
- Source files
- Dataset page · Bulk file · PY2023 , PY2024
- Generated from
- OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv
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