Gerard Kugel
General Practice · Boston, MANPI 1881758159
Payments from drug & device makers
What this record shows
The money is spread across several categories — other (47.5%), speaking fees and consulting fees — rather than concentrated in one kind of arrangement. 10 manufacturers reported payments, led by Philips North America LLC at 56.0% of the total. Reporting peaked in 2021 at $94,056 and has fallen 99.1% since, to $800 in 2025. Among general practice clinicians in MA with any reported payments, this total sits in the top 5% — high for the specialty, which is a reason to read the composition above rather than the number alone.
Across 66 payments — averaging $3591.93 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Philips North America LLC$133K
- Ivoclar Vivadent, Inc.$74K
- Pulpdent Corporation$18K
- 3M Company$6K
- Peter Brasseler Holdings, LLC$4K
- Henry Schein, Inc.$3K
- plus $359 from 4 others
Across 8 payments — averaging $12,759 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.
- Kerr Corporation$62K
- Ivoclar Vivadent, Inc.$29K
- 3M Company$11K
- Pulpdent Corporation$400
What the payments were for
- Consulting fees$59,10025%
- Speaking & faculty fees$61,03026%
- Travel & lodging$7440%
- Food & beverage$2,7251%
- Education$1200%
- Gifts$4900%
- Entertainment$1930%
- Other$112,66548%
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 |
|---|---|---|
| Philips North America LLC | 6 | $132,872 |
| Ivoclar Vivadent, Inc. | 43 | $73,911 |
| Pulpdent Corporation | 2 | $17,600 |
| 3M Company | 5 | $5,704 |
| Peter Brasseler Holdings, LLC | 2 | $3,530 |
| Henry Schein, Inc. | 3 | $3,091 |
| Keystone Dental Inc. | 2 | $228 |
| Planmeca USA, Inc. | 1 | $82 |
| Kulzer, LLC | 1 | $33 |
| Nobel Biocare USA | 1 | $17 |
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.
- (9210) Undivided$112,665
- IGT D Peripheral$20,000
- Impregum Polyether Impression Materials$4,000
- Imprint 3 Quick Step VPS Impression Material$2,000
- Imprint Bite Impression Materials$2,000
- Imprint II Garant VPS Impression Material$2,000
- Imprint II Penta HB Impression Materials$2,000
- Filtek Supreme Ultra Universal Restorative Materials$1,500
- Scotchbond Universal Adhesive$1,500
- Elipar DeepCure-S$200
- Paradigm DeepCure$200
- Elipar DeepCure-L$200
- Cervitec Plus Multi Dose Assortment 1x7g$159
- High Oslo II$120
How this compares
$237,067 in reported general payments places this provider in the 95th percentile of 2,391 general practice providers in Massachusetts.
Other general practice in Boston
- Daniel HanBoston$281K
- Michael StoneBoston$209K
- Helaine SmithBoston$9K
- Athena PapasBoston$7K
- Jonathan MillenBoston$7K
- Richard BrewerBoston$7K
- Yael FrydmanBoston$6K
- Matthew FeeleyBoston$6K
- Hakam Al-SamarraiBoston$5K
- Maged El-MaleckiArlington$202K
Where these figures come from
- Payments: CMS Open Payments, program years 2019–2025 (publication P06302026_06032026).
- Identity: NPPES NPI Registry, July 2026.