Samuel Cohen, MD
Anatomic Pathology & Clinical Pathology · Omaha, NENPI 1104884782
Payments from drug & device makers
What this record shows
This record is dominated by consulting fees: $16,167 of the $16,269 with a category attached, or 99.4%. 6 manufacturers reported payments, led by E.r. Squibb & Sons, L.L.C. at 25.2% of the total. Among anatomic pathology & clinical pathology clinicians in NE 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 11 payments — averaging $1479.02 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- E.r. Squibb & Sons, L.L.C.$4K
- Janssen Research & Development, LLC$4K
- Pfizer$4K
- Gilead$3K
- Sumitomo Pharma Co., Ltd.$2K
- Merck$375
What the payments were for
- Consulting fees$16,16799%
- Travel & lodging$500%
- Food & beverage$530%
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 |
|---|---|---|
| E.r. Squibb & Sons, L.L.C. | 3 | $4,103 |
| Janssen Research & Development, LLC | 1 | $3,750 |
| Pfizer | 2 | $3,500 |
| Gilead | 2 | $2,625 |
| Sumitomo Pharma Co., Ltd. | 2 | $1,917 |
| Merck | 1 | $375 |
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.
- INVOKANA$3,750
How this compares
$16,269 in reported general payments places this provider in the 95th percentile of 83 anatomic pathology & clinical pathology providers in Nebraska.
See all anatomic pathology & clinical pathology providers in Nebraska →
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 anatomic pathology & clinical pathology in Omaha
- Scott KoepsellOmaha$117K
- Chunyan LiuOmaha$16K
- Jill HagenkordOmaha$12K
- Sadiq ZamanOmaha$5K
- Poonam SharmaOmaha$4K
- Carmelita AlvaresOmaha$1K
- Justin MiskoOmaha$1K
- Teresa KarreOmaha$956
- Timothy GreinerOmaha$906
- Jonathan RouseOmaha$753
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.