Theodore Kung, MD
Plastic and Reconstructive Surgery · Ann Arbor, MINPI 1265695985
Payments from drug & device makers
What this record shows
This record is dominated by consulting fees: $16,035 of the $19,077 with a category attached, or 84.1%. Baxter Healthcare accounts for 84.1% of it on its own, with 8 other manufacturers making up the rest. 2025 is the largest year on record at $8,363, more than ten times the $321 reported in 2020. Among plastic and reconstructive surgery clinicians in MI 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 33 payments — averaging $578.10 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Baxter Healthcare$16K
- Sientra, Inc.$2K
- AbbVie$352
- Davol Inc.$338
- BD$293
- Motiva USA, LLC$232
- plus $314 from 3 others
What the payments were for
- Consulting fees$16,03584%
- Food & beverage$3,04216%
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 |
|---|---|---|
| Baxter Healthcare | 5 | $16,035 |
| Sientra, Inc. | 14 | $1,513 |
| AbbVie(2 entities) | 3 | $352 |
| Davol Inc. | 2 | $338 |
| BD | 2 | $293 |
| Motiva USA, LLC | 4 | $232 |
| TELA Bio, Inc. | 1 | $191 |
| Bard Peripheral Vascular, Inc. | 1 | $108 |
| Stryker | 1 | $15 |
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.
How this compares
$19,077 in reported general payments places this provider in the 90th percentile of 55 plastic and reconstructive surgery providers in Michigan.
See all plastic and reconstructive surgery providers in Michigan →
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 plastic and reconstructive surgery in Ann Arbor
- Pramit MalhotraAnn Arbor$9K
- Ian LytleAnn Arbor$817
- Michael MeiningerBloomfield Hills$152K
- Dunya AtishaDetroit$74K
- Barak TanzmanBerkley$70K
- Firas KarmoPontiac$47K
- Melek KayserSaint Clair Shores$28K
- Pravin PuriTroy$16K
- Christopher LumleyBingham Farms$15K
- Maristella EvangelistaDetroit$11K
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.