MAGDALENA U KOWALSKI

Allopathic & Osteopathic Physicians|Dermatology RINGGOLD, GA NPI 1619952686

General Payments — all program years on this page

$11,754.79

Category: General Payments
Program years: PY2018–2024
Record count: 522
As of (CMS publication): 2026-01-23

Latest program year (PY2024): $2,956.54 across 116 records · disputed records: 0

Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.

How this figure is 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

Latest program year (PY2024) · sorted by reported total.

Nature of payment	Amount	Records
Food and Beverage	$2,956.54	116

By paying entity

Latest program year (PY2024) · sorted by reported total.

Paying entity	Amount	Records
Regeneron Healthcare Solutions, Inc.	$665.92	17
ABBVIE INC.	$293.11	10
GENZYME CORPORATION	$253.68	9
Lilly USA, LLC	$244.60	9
NOVARTIS PHARMACEUTICALS CORPORATION	$228.34	14
Dermavant Sciences, Inc.	$203.84	11
E.R. Squibb & Sons, L.L.C.	$186.49	8
UCB, Inc.	$153.19	5
Janssen Biotech, Inc.	$133.83	8
Incyte Corporation	$133.18	5
Novo Nordisk AS	$118.78	1
SUN PHARMACEUTICAL INDUSTRIES INC.	$80.85	4
Amgen Inc.	$74.69	5
PFIZER INC.	$61.96	3
Galderma Laboratories, L.P.	$37.82	2
Ortho Dermatologics, a division of Bausch Health US, LLC	$32.67	2
Arcutis Biotherapeutics, Inc.	$19.05	1
Boehringer Ingelheim Pharmaceuticals, Inc.	$17.74	1
Almirall LLC	$16.80	1

By program year

Program year	Amount	Records
2018	$448.87	23
2019	$991.90	45
2020	$537.65	39
2021	$1,539.93	83
2022	$2,464.62	114
2023	$2,815.28	102
2024	$2,956.54	116

Records — PY2024 (116)

Record ID	Paying entity	Amount	Date	Nature of payment	Dispute status	Published	Source
1078549492	Janssen Biotech, Inc.	$16.63	07/08/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1078549497	Janssen Biotech, Inc.	$19.46	01/24/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1078549502	Janssen Biotech, Inc.	$23.64	01/31/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1078549506	Janssen Biotech, Inc.	$4.18	09/23/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1078549509	Janssen Biotech, Inc.	$24.65	04/30/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1078549515	Janssen Biotech, Inc.	$16.30	10/24/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1078549521	Janssen Biotech, Inc.	$3.03	06/03/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1078549525	Janssen Biotech, Inc.	$25.94	10/28/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019506	Novartis Pharmaceuticals Corporation	$25.30	01/09/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019508	Novartis Pharmaceuticals Corporation	$29.76	02/07/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019514	Novartis Pharmaceuticals Corporation	$24.51	02/13/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019518	Novartis Pharmaceuticals Corporation	$1.00	04/09/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019520	Novartis Pharmaceuticals Corporation	$17.33	04/09/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019522	Novartis Pharmaceuticals Corporation	$6.82	02/21/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019524	Novartis Pharmaceuticals Corporation	$27.34	03/12/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019528	Novartis Pharmaceuticals Corporation	$8.43	04/24/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019530	Novartis Pharmaceuticals Corporation	$23.03	05/06/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019532	Novartis Pharmaceuticals Corporation	$2.18	05/06/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019536	Novartis Pharmaceuticals Corporation	$26.09	06/24/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019538	Novartis Pharmaceuticals Corporation	$20.57	07/17/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019544	Novartis Pharmaceuticals Corporation	$8.96	10/22/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1087019546	Novartis Pharmaceuticals Corporation	$7.02	11/12/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1096891091	Novo Nordisk Inc	$118.78	11/20/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488389	E.R. Squibb & Sons, L.L.C.	$18.91	01/24/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488404	E.R. Squibb & Sons, L.L.C.	$2.94	01/23/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488408	E.R. Squibb & Sons, L.L.C.	$19.23	02/05/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488415	E.R. Squibb & Sons, L.L.C.	$21.27	02/21/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488431	E.R. Squibb & Sons, L.L.C.	$88.45	03/14/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488446	E.R. Squibb & Sons, L.L.C.	$16.30	05/13/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488450	E.R. Squibb & Sons, L.L.C.	$2.59	05/09/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1101488487	E.R. Squibb & Sons, L.L.C.	$16.80	07/17/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105348	ABBVIE INC.	$101.76	04/17/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105350	ABBVIE INC.	$10.21	06/13/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105352	ABBVIE INC.	$18.99	06/18/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105354	ABBVIE INC.	$4.57	07/08/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105356	ABBVIE INC.	$19.31	07/15/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105358	ABBVIE INC.	$15.09	07/23/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105360	ABBVIE INC.	$67.88	07/25/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105362	ABBVIE INC.	$11.60	09/18/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105364	ABBVIE INC.	$33.25	09/23/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1104105366	ABBVIE INC.	$10.45	11/19/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091825	Regeneron Healthcare Solutions, Inc.	$32.17	01/22/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091827	Regeneron Healthcare Solutions, Inc.	$16.74	02/19/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091829	Regeneron Healthcare Solutions, Inc.	$24.59	04/08/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091831	Regeneron Healthcare Solutions, Inc.	$122.70	04/26/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091833	Regeneron Healthcare Solutions, Inc.	$25.25	04/29/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091835	Regeneron Healthcare Solutions, Inc.	$32.96	05/29/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091837	Regeneron Healthcare Solutions, Inc.	$24.99	06/17/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091839	Regeneron Healthcare Solutions, Inc.	$111.44	06/28/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091841	Regeneron Healthcare Solutions, Inc.	$27.84	08/14/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091843	Regeneron Healthcare Solutions, Inc.	$26.92	08/15/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091845	Regeneron Healthcare Solutions, Inc.	$32.17	08/19/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091847	Regeneron Healthcare Solutions, Inc.	$125.64	10/04/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091849	Regeneron Healthcare Solutions, Inc.	$29.37	10/14/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091851	Regeneron Healthcare Solutions, Inc.	$2.07	10/28/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091853	Regeneron Healthcare Solutions, Inc.	$9.87	10/28/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091855	Regeneron Healthcare Solutions, Inc.	$20.05	12/04/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1114091857	Regeneron Healthcare Solutions, Inc.	$1.15	12/04/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1117301377	Amgen Inc.	$15.95	03/27/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1117301379	Amgen Inc.	$15.62	04/10/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1117301381	Amgen Inc.	$13.54	07/24/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1117301383	Amgen Inc.	$14.89	09/04/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1117301385	Amgen Inc.	$14.69	09/16/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1118083538	Boehringer Ingelheim Pharmaceuticals, Inc.	$17.74	06/27/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1120641542	Almirall LLC	$16.80	04/17/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1121060951	Arcutis Biotherapeutics, Inc.	$19.05	02/21/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892946	Dermavant Sciences, Inc.	$22.50	01/08/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892949	Dermavant Sciences, Inc.	$23.82	03/04/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892953	Dermavant Sciences, Inc.	$4.59	03/12/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892957	Dermavant Sciences, Inc.	$5.98	03/26/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892961	Dermavant Sciences, Inc.	$20.68	04/10/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892965	Dermavant Sciences, Inc.	$39.81	08/01/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892969	Dermavant Sciences, Inc.	$17.23	08/04/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892972	Dermavant Sciences, Inc.	$4.05	08/22/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892976	Dermavant Sciences, Inc.	$15.64	09/28/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892980	Dermavant Sciences, Inc.	$26.79	10/21/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1127892984	Dermavant Sciences, Inc.	$22.75	12/30/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1130947172	PFIZER INC.	$15.42	02/14/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1130987487	PFIZER INC.	$23.66	10/09/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1131123360	PFIZER INC.	$22.88	11/25/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135100200	Lilly USA, LLC	$14.00	08/07/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135137882	Lilly USA, LLC	$18.97	02/27/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135137884	Lilly USA, LLC	$20.78	03/15/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135143365	Lilly USA, LLC	$123.23	11/07/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135143367	Lilly USA, LLC	$18.06	03/26/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135153010	Lilly USA, LLC	$12.90	12/10/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135161275	Lilly USA, LLC	$11.46	10/29/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135161277	Lilly USA, LLC	$13.83	04/16/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1135162017	Lilly USA, LLC	$11.37	11/26/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679345	GENZYME CORPORATION	$31.00	01/31/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679359	GENZYME CORPORATION	$31.20	02/12/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679367	GENZYME CORPORATION	$39.52	03/13/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679381	GENZYME CORPORATION	$29.70	06/06/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679393	GENZYME CORPORATION	$8.47	07/03/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679397	GENZYME CORPORATION	$19.85	07/29/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679413	GENZYME CORPORATION	$28.55	08/08/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679415	GENZYME CORPORATION	$21.81	09/23/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1139679437	GENZYME CORPORATION	$43.58	12/02/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1141178328	Incyte Corporation	$18.82	07/31/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1141208689	Incyte Corporation	$18.75	04/18/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1141284175	Incyte Corporation	$18.01	03/20/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1141285973	Incyte Corporation	$17.44	07/29/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1141286783	Incyte Corporation	$60.16	10/17/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1143242659	UCB, Inc.	$17.32	03/25/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1143242663	UCB, Inc.	$22.98	05/21/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1143242667	UCB, Inc.	$70.24	06/06/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1143242672	UCB, Inc.	$22.83	08/12/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1143242676	UCB, Inc.	$19.82	11/11/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1145310183	Galderma Laboratories, L.P.	$18.03	08/14/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1145310185	Galderma Laboratories, L.P.	$19.79	08/26/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1152176403	SUN PHARMACEUTICAL INDUSTRIES INC.	$18.75	05/01/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1152176405	SUN PHARMACEUTICAL INDUSTRIES INC.	$16.72	11/12/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1152176407	SUN PHARMACEUTICAL INDUSTRIES INC.	$20.03	06/03/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1152176409	SUN PHARMACEUTICAL INDUSTRIES INC.	$25.35	10/23/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1153813356	Ortho Dermatologics, a division of Bausch Health US, LLC	$18.01	12/23/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS
1153813358	Ortho Dermatologics, a division of Bausch Health US, LLC	$14.66	03/06/2024	Food and Beverage	Undisputed	01/23/2026	View at CMS

Provenance & corrections

Dataset: CMS Open Payments — General Payments
Source: CMS Open Payments dataset (bulk file)
Publisher of source data: Centers for Medicare & Medicaid Services
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.