Lee Tan, MD
Neurological Surgery · San Francisco, CANPI 1295056802
Payments from drug & device makers
What this record shows
The money is spread across several categories — consulting fees (41.7%), speaking fees and travel and lodging — rather than concentrated in one kind of arrangement. 22 manufacturers reported payments, led by Medtronic at 50.0% of the total. Among neurological surgery clinicians in CA 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 629 payments — averaging $1084.61 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Medtronic$341K
- Stryker$127K
- Globus Medical$83K
- Integrity Implants Inc.$40K
- Alphatec Spine, Inc$34K
- Spineart USA Inc$31K
- plus $27K from 16 others
Across 2 payments — averaging $19,877 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.
- Spineart USA Inc$40K
What the payments were for
- Royalty or licence$59,2419%
- Consulting fees$284,18242%
- Speaking & faculty fees$223,74833%
- Travel & lodging$91,15513%
- Food & beverage$23,8503%
- Gifts$440%
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 |
|---|---|---|
| Medtronic(2 entities) | 302 | $341,263 |
| Stryker | 58 | $126,759 |
| Globus Medical(2 entities) | 70 | $83,004 |
| Integrity Implants Inc. | 36 | $40,405 |
| Alphatec Spine, Inc | 59 | $33,782 |
| Spineart USA Inc | 43 | $30,505 |
| Integrity Implants Inc. Dba Accelus | 8 | $9,741 |
| Medical Device Business Services, Inc. | 14 | $8,485 |
| Depuy Synthes Products, Inc. | 4 | $2,784 |
| Spinecraft, LLC | 1 | $1,750 |
| Johnson & Johnson(2 entities) | 11 | $1,421 |
| Spineology Inc. | 4 | $508 |
| Orthofix Medical, Inc. | 5 | $477 |
| Si-bone, Inc. | 3 | $374 |
| Providence Medical Technology, Inc. | 2 | $238 |
| 4web, Inc. | 2 | $225 |
| Pacira Pharmaceuticals Incorporated | 2 | $184 |
| Icotec Medical Inc. | 1 | $114 |
| Cerapedics Inc. | 1 | $67 |
| Innovasis Inc | 1 | $65 |
| Sanara Medtech Inc. | 1 | $46 |
| Iovance Biotherapeutics, Inc. | 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.
- CAPRI CORPECTOMY CAGE SYSTEM$52,236
- MAZOR X SYSTEM$48,004
- NAVIGATION$34,016
- EVEREST SPINAL SYSTEM$30,817
- CD HORIZON$29,172
- FlareHawk$23,012
- Quartex$21,775
- YUKON OCT SPINAL SYSTEM$19,575
- UNID_PASS$19,402
- COALITION$19,349
- INFINITY OCT System$17,110
- PRESTIGE$15,832
- Other - Miscellaneous$15,322
- T2 STRATOSPHERE EXPANDABLE CORPECTOMY SYSTEM$13,938
- INFINITY OCCIPITOCERVICAL UPPER THORACIC SYSTEM$13,664
- MARS Anterior Retractor$13,600
- XIA$13,003
- SPINEMASK$12,675
- CATALYFT PL EXPANDABLE INTERBODY SYSTEM$12,007
- YUKON$11,900
How this compares
$682,220 in reported general payments places this provider in the 95th percentile of 773 neurological surgery providers in California.
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.
Most prescribed under Part D
| Drug | Claims | Cost to plans & patients |
|---|---|---|
| Naloxone Hcl | 14 | $692 |
| Baclofen | 34 | $363 |
| Gabapentin | 31 | $328 |
Paid to pharmacies, not to this prescriber.
Other neurological surgery in San Francisco
- Christopher AmesSan Francisco$7.1M
- Praveen MummaneniSan Francisco$1.1M
- Jang YoonSan Francisco$227K
- Larry KhooLos Angeles$2.8M
- Samy AbdouSan Diego$2.4M
- Bret AbshireMurrieta$2.3M
- William TaylorSan Diego$2.1M
- Tooraj GravoriEncino$2M
- Ali MesiwalaRancho Cucamonga$1.5M
- Joseph OsorioSan Diego$1.3M
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.