David Liu, MD
Thoracic Surgery (Cardiothoracic Vascular Surgery) · Boston, MANPI 1043210768
Payments from drug & device makers
What this record shows
This record is dominated by consulting fees: $40,655 of the $56,768 with a category attached, or 71.6%. Edwards Lifesciences accounts for 77.5% of it on its own, with 9 other manufacturers making up the rest. Among thoracic surgery (cardiothoracic vascular surgery) clinicians in MA with any reported payments, this total sits in the top 10% — high for the specialty, which is a reason to read the composition above rather than the number alone.
Across 158 payments — averaging $359.29 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Edwards Lifesciences$44K
- Medtronic$8K
- Abbott$2K
- Stryker$743
- Elutia, Inc.$660
- Abiomed$593
- plus $584 from 4 others
Across 2 payments — averaging $21,163 each. Payments tied to a research study. These frequently flow through the physician to a hospital or research institution rather than to the physician personally.
- Medtronic$42K
What the payments were for
- Consulting fees$40,65572%
- Speaking & faculty fees$3,7007%
- Grants$1,0002%
- Food & beverage$11,28720%
- Education$1260%
General payments by program year
Who reported the general payments
Companies are grouped under their corporate parent — a single manufacturer often files under several CMS reporting entities. Research and ownership payments are counted separately and are not in this table.
| Company | Payments | Total |
|---|---|---|
| Edwards Lifesciences | 45 | $43,997 |
| Medtronic(2 entities) | 69 | $8,183 |
| Abbott | 19 | $2,008 |
| Stryker | 5 | $743 |
| Elutia, Inc. | 6 | $660 |
| Abiomed | 5 | $593 |
| Atricure, Inc. | 6 | $370 |
| Baxter Healthcare | 1 | $160 |
| Merck | 1 | $31 |
| Globus Medical | 1 | $23 |
What the payments were tied to
Products named in the reported payments. Only payments of $100 or more are attributed here — the typical reported payment nationally is a meal worth about $16, and listing those product-by-product would be noise.
- Cardioblate$1,628
- MitraClip$1,138
- Avalus$773
- Penditure$673
- ECM Patch,Pouch$556
- Impella$553
- CoreValve Evolut$381
- HeartWare HVAD$325
- INSPIRIS RESILIA aortic valve$322
- MitraClip System$283
- Simulus$246
- COREVALVE EVOLUT R$193
- MITRIS RESILIA Mitral Valve$185
- T2 ALPHA$170
- VARIAX$165
- GAMMA$164
- Fluid Sys - Plasma-Lyte$160
- CAPRI CORPECTOMY CAGE SYSTEM$156
- EVEREST SPINAL SYSTEM$156
- Mosaic$154
How this compares
$56,768 in reported general payments places this provider in the 90th percentile of 171 thoracic surgery (cardiothoracic vascular surgery) providers in Massachusetts.
See all thoracic surgery (cardiothoracic vascular surgery) providers in Massachusetts →
Medicare billing
What this is not: this is the amount Original Medicare Part B allowed for services this provider billed in 2024. It is not their income. It excludes Medicare Advantage — now more than half of all Medicare enrollment — along with Medicaid and all commercial insurance, and it is gross practice revenue before staff, rent, supplies and malpractice premiums. CMS also suppresses any figure covering ten or fewer patients, so low-volume providers appear smaller than they are.
Other thoracic surgery (cardiothoracic vascular surgery) in Boston
- Lana Schumacher BealBoston$254K
- Sidney LevitskyBoston$248K
- Robert ThurerBoston$229K
- Margaret MarshallBoston$122K
- Pedro del NidoBoston$119K
- Akinobu ItohBoston$102K
- Amy HackmannBoston$80K
- Nathaniel LangerBoston$79K
- David DalessandroBoston$77K
- Joren MadsenBoston$65K
Where these figures come from
- Payments: CMS Open Payments, program years 2019–2025 (publication P06302026_06032026).
- Billing: Medicare Physician & Other Practitioners, data year 2024. Original Medicare Part B only.
- Identity: NPPES NPI Registry, July 2026.