Covered recipient · General Payments record
DAVID K KAHNG
Allopathic & Osteopathic Physicians Plastic Surgery
General Payments · PY2018–2024
$4,790.88
- Reported across 90 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 |
|---|---|---|
| Travel and Lodging | $783.32 | 2 |
| Food and Beverage | $503.99 | 12 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| ABBVIE INC. | $1,287.31 | 14 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (14)
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. | $12.50 | 02/02/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020089 | CMS |
| ABBVIE INC. | $12.15 | 07/29/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020091 | CMS |
| ABBVIE INC. | $7.27 | 09/17/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020093 | CMS |
| ABBVIE INC. | $4.52 | 09/17/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020095 | CMS |
| ABBVIE INC. | $18.59 | 10/14/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020097 | CMS |
| ABBVIE INC. | $63.53 | 11/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020099 | CMS |
| ABBVIE INC. | $86.28 | 11/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020101 | CMS |
| ABBVIE INC. | $98.23 | 11/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020103 | CMS |
| ABBVIE INC. | $335.47 | 11/08/2024 | Travel and Lodging | Undisputed | 01/23/2026 | 1104190468 | CMS |
| ABBVIE INC. | $447.85 | 11/08/2024 | Travel and Lodging | Undisputed | 01/23/2026 | 1104190470 | CMS |
| ABBVIE INC. | $2.50 | 11/30/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020105 | CMS |
| ABBVIE INC. | $24.99 | 11/30/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020107 | CMS |
| ABBVIE INC. | $143.70 | 12/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020109 | CMS |
| ABBVIE INC. | $29.73 | 12/10/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1104020111 | 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
- 2018, 2019, 2020, 2021, 2022, 2023, 2024
- Source files
- Dataset page · Bulk file · PY2018 , PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024
- Generated from
- OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv
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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.