Official source Data mirrored from Centers for Medicare & Medicaid Services Open Payments · General Payments · as published 2026-01-23 View official record Methodology

Covered recipient · General Payments record

SAMANTHA J COHEN

Physician Assistants & Advanced Practice Nursing Providers Physician Assistant Medical

NPI
1487949251
CMS profile
11102430
Location
LOS ANGELES, CA

General Payments · PY2021–2024

$2,205.81

  • Reported across 85 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$742.97

31 records · 0 disputed

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 paymentAmountRecords
Food and Beverage $742.97 31

By paying entity

PY2024 · sorted by reported total

Paying entityAmountRecords
Gilead Sciences, Inc. $396.61 17
ViiV Healthcare Company $308.40 12
Merck Sharp & Dohme Corporation $37.96 2

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2021 $353.75 14
PY2022 $353.64 16
PY2023 $755.45 24
PY2024 $742.97 31

Payment records · PY2024 (31)

Sorted by paying entity, then date · as published by CMS

Program year 2024 202120222023 Record-level detail is published for PY2024; earlier years are summarised in “By program year”.
Paying entity Amount Date Nature of payment Dispute status Published Record ID Source
Gilead Sciences, Inc. $24.27 01/17/2024 Food and Beverage Undisputed 01/23/2026 1133731535 CMS
Gilead Sciences, Inc. $5.60 02/23/2024 Food and Beverage Undisputed 01/23/2026 1133731537 CMS
Gilead Sciences, Inc. $20.99 03/22/2024 Food and Beverage Undisputed 01/23/2026 1133731539 CMS
Gilead Sciences, Inc. $6.13 04/01/2024 Food and Beverage Undisputed 01/23/2026 1133731541 CMS
Gilead Sciences, Inc. $30.59 04/12/2024 Food and Beverage Undisputed 01/23/2026 1133731543 CMS
Gilead Sciences, Inc. $28.20 04/26/2024 Food and Beverage Undisputed 01/23/2026 1133731545 CMS
Gilead Sciences, Inc. $4.90 05/24/2024 Food and Beverage Undisputed 01/23/2026 1133731547 CMS
Gilead Sciences, Inc. $4.39 06/13/2024 Food and Beverage Undisputed 01/23/2026 1133731549 CMS
Gilead Sciences, Inc. $32.09 06/28/2024 Food and Beverage Undisputed 01/23/2026 1133731551 CMS
Gilead Sciences, Inc. $13.16 07/11/2024 Food and Beverage Undisputed 01/23/2026 1133731553 CMS
Gilead Sciences, Inc. $11.00 07/25/2024 Food and Beverage Undisputed 01/23/2026 1133731555 CMS
Gilead Sciences, Inc. $5.97 08/07/2024 Food and Beverage Undisputed 01/23/2026 1133731557 CMS
Gilead Sciences, Inc. $21.72 08/23/2024 Food and Beverage Undisputed 01/23/2026 1133731559 CMS
Gilead Sciences, Inc. $32.18 10/17/2024 Food and Beverage Undisputed 01/23/2026 1133731561 CMS
Gilead Sciences, Inc. $27.29 10/24/2024 Food and Beverage Undisputed 01/23/2026 1133731563 CMS
Gilead Sciences, Inc. $99.46 11/07/2024 Food and Beverage Undisputed 01/23/2026 1133731565 CMS
Gilead Sciences, Inc. $28.67 11/22/2024 Food and Beverage Undisputed 01/23/2026 1133731567 CMS
Merck Sharp & Dohme LLC $18.96 10/03/2024 Food and Beverage Undisputed 01/23/2026 1141925360 CMS
Merck Sharp & Dohme LLC $19.00 12/05/2024 Food and Beverage Undisputed 01/23/2026 1141678033 CMS
ViiV Healthcare Company $24.65 01/25/2024 Food and Beverage Undisputed 01/23/2026 1112756454 CMS
ViiV Healthcare Company $16.95 02/08/2024 Food and Beverage Undisputed 01/23/2026 1112810471 CMS
ViiV Healthcare Company $26.00 04/04/2024 Food and Beverage Undisputed 01/23/2026 1112782356 CMS
ViiV Healthcare Company $30.42 04/25/2024 Food and Beverage Undisputed 01/23/2026 1112727659 CMS
ViiV Healthcare Company $28.48 06/03/2024 Food and Beverage Undisputed 01/23/2026 1112778552 CMS
ViiV Healthcare Company $29.49 07/29/2024 Food and Beverage Undisputed 01/23/2026 1112752296 CMS
ViiV Healthcare Company $30.47 08/08/2024 Food and Beverage Undisputed 01/23/2026 1112749620 CMS
ViiV Healthcare Company $34.97 09/05/2024 Food and Beverage Undisputed 01/23/2026 1112828623 CMS
ViiV Healthcare Company $24.46 10/08/2024 Food and Beverage Undisputed 01/23/2026 1112821587 CMS
ViiV Healthcare Company $12.63 10/11/2024 Food and Beverage Undisputed 01/23/2026 1112763966 CMS
ViiV Healthcare Company $16.74 11/14/2024 Food and Beverage Undisputed 01/23/2026 1112722854 CMS
ViiV Healthcare Company $33.14 12/20/2024 Food and Beverage Undisputed 01/23/2026 1112718394 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
2021, 2022, 2023, 2024
Source files
Dataset page · Bulk file · PY2021 , PY2022 , PY2023 , PY2024
Generated from
OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv

One page per canonical provider; split Profile_IDs are merged via Associated_Covered_Recipient_Profile_ID_1/_2 from the Covered Recipient Profile Supplement.

Corrections to the substance of a record route to CMS through its review-and-dispute process; errors in how this site mirrors or displays a record route to us. Both paths are described in Methodology & Data.