Mark H. Gallant

Of Counsel

Philadelphia

(215) 665-4136

(215) 701-2436

Mark concentrates his practice in client counseling and litigation involving federal and state regulation of health care providers and third-party payers. Prior to entering private practice in Philadelphia in 1988, Mark served as the deputy chief counsel to the Centers for Medicare & Medicaid Services in Washington, D.C., where he managed all litigation under the Medicare and Medicaid programs for the federal government nationally. Prior to that, Mark served for more than 10 years with the Civil Division of the U.S. Justice Department and U.S. Attorney's Office in D.C.

Perennially listed in The Best Lawyers in America and selected as a Pennsylvania “Super Lawyer" by his peers, Mark is a recipient of Martindale-Hubbell’s highest rating. He has written and lectured widely for the American Health Lawyers Association, Pennsylvania Bar Association, and other organizations on Medicare and Medicaid reimbursement, state/federal regulations under the Medicaid program, Medicaid managed care and compliance with health care fraud and abuse laws, and serves as a co-chair of AHLA’s annual Medicare and Medicaid Reimbursement Institute. He also is the author of the Medicaid Reimbursement section of the American Health Lawyers Association (Clark, Boardman, Callaghan) Health Law Practice Guide and speaks regularly at AHLA and Pennsylvania Bar Institute programs on governmental and third-party payer health care reimbursement and fraud issues. He also serves as a planning committee member and co-chair for AHLA’s Annual Medicare and Medicaid Reimbursement Institute in Baltimore.

Mark has served as counsel of record in litigation and other matters for health care systems, hospitals, pharmacy chains, durable medical equipment manufacturers and suppliers, long-term care providers, and for national and state trade associations. Mark’s representative matters for health care industry clients have included:

• Litigation resulting in the invalidation of CMS reaudit rule that prevented teaching hospitals from adding misclassified teaching costs to their base-year Average Per Resident Amounts.

• Defense of False Claim Act investigations and qui tam suits, including settlement of a Medicare “outlier” fraud case with no corporate integrity agreement.

• Rulemaking comments on behalf of national trade association contesting CMS’ proposal to eliminate Medicaid funding for graduate medical education costs.

• Formulation and legal audits of provider taxes and intergovernmental transfers (IGTs) on behalf of hospital, trade association, and governmental clients.

• Suits and high stakes arbitrations against private third-party payers and Medicaid managed care plans (involving down-codes, disallowances, breach of contract claims, and out-of-network reimbursements).

• Negotiations and restructuring of third-party payer contracts.

• Successful suits against various states challenging reductions to Medicaid reimbursement, including budget-driven Medicaid cuts and rate discrimination against out-of-state providers.

• Litigation resulting in the Third Circuit University Medical Center rule (prohibiting Medicare recoupments against health care providers operating in bankruptcy reorganization).

• Part A reimbursement hearings before the Provider Reimbursement Review Board, including a PRRB decision striking CMS’ requirement for filing duplicate claims forms with Part A intermediaries as a condition of receiving medical education supplements for Medicare managed care enrollees.

Mark earned his undergraduate degree from Rutgers University-New Brunswick in 1972 and his law degree from Georgetown University Law Center in 1975.

Experience

News

More Than 205 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 19, 2021

Best Lawyers selected 210 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2022 edition of The Best Lawyers in America.

47 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 28, 2021

Super Lawyers has selected 47 Cozen O'Connor attorneys to the 2021 Pennsylvania Super Lawyers and Rising Stars lists.

82 Cozen O’Connor Lawyers, 19 Practices Earn Top Recognition in Chambers USA 2021 Guide

May 26, 2021

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 82 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2021 edition; of those, 15 lawyers have been recognized nationally.

More Than 200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 20, 2020

Best Lawyers selected 201 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2021 edition of The Best Lawyers in America© (Copyright 2020 by Woodward/White, Inc., of Aiken, SC).

Fifty-Eight Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 05, 2020

Super Lawyers has selected 58 Cozen O'Connor attorneys to the 2020 Pennsylvania Super Lawyers and Rising Stars lists.

63 Cozen O’Connor Lawyers, 16 Practices Earn Top Recognition in Chambers USA 2020 Guide

May 14, 2020

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 63 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2020 edition.

138 Cozen O’Connor Attorneys Named to the Best Lawyers in America

August 28, 2019

Best Lawyers selected 138 Cozen O’Connor lawyers from 21 of the firm’s national offices for inclusion in the 2020 edition of The Best Lawyers in America.

64 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 21, 2019

Super Lawyers has selected 64 Cozen O'Connor attorneys to the 2019 Pennsylvania Super Lawyers and Rising Stars lists.

57 Cozen O’Connor Lawyers, 16 Practices Earn Top Recognition in Chambers USA 2019 Guide

April 25, 2019

Chambers USA, the leading annual guide to the top lawyers and law firms in the USA, has ranked 57 Cozen O’Connor lawyers as leaders in their respective fields in the Guide’s 2019 edition.

Seven Cozen O’Connor Lawyers Named 2019 “Lawyers of the Year” by Best Lawyers in America

August 31, 2018

Cozen O’Connor is proud to announce that seven of the firm’s lawyers have been recognized as “Lawyers of the Year” in their respective practices by Best Lawyers in America, one of the oldest and most highly regarded peer review publications in the legal profession.

126 Cozen O’Connor Attorneys Named to the Best Lawyers in America

August 22, 2018

One hundred twenty-six Cozen O’Connor lawyers from 20 of the firm’s national offices have been selected for inclusion in the 2018 edition of The Best Lawyers in America.

Medicaid Work Rules Lawsuit Could Have Far-Reaching Impact

June 13, 2018

Mark Gallant, co-chair of Cozen O'Connor's Health Care practice group, spoke with CQ Roll Call about a recent Medicaid lawsuit in Kentucky.

CMS Approves Medicaid Waiver Requiring “Community Engagement” [Health Law Informer Blog]

January 25, 2018

As a first in the history of the Medicaid program, the Centers for Medicare & Medicaid Services (CMS) approved, on January 12, 2018, Kentucky’s section 1115 waiver application that imposes on many beneficiaries a “community engagement” requirement as a condition of Medicaid eligibility.  This is...

CMS Waives Medicaid Retroactive Eligibility for Iowa: Is Your State Next? [Health Law Informer Blog]

December 01, 2017

Since 1973, the Social Security Act has mandated that states provide retroactive Medicaid benefits for three months prior to the individual’s application.  SSA § 1902(a)(34).  Congress enacted this provision to provide coverage to those lacking knowledge about their Medicaid eligibility and to those...

100 Cozen O’Connor Lawyers Named to the Best Lawyers in America

August 23, 2017

Lawyers were selected for inclusion in the 2018 edition based on a rigorous peer-review that has been developed and defined for more than 30 years.

Cozen O’Connor Earns Client Recognition in 2017 Chambers USA Rankings

May 26, 2017

Chambers USA recognized 47 Cozen O’Connor lawyers as leaders in their respective fields; 14 attorneys were recognized nationally and 11 were ranked in the top band.

Wills Eye Takes Medicare Fight to Federal Court

December 28, 2016

Mark Gallant is representing Wills Eye Hospital in its federal lawsuit seeking to overturn a U.S. Department of Health and Human Services decision that says Wills does not qualify as a hospital under Medicare.

Cozen O’Connor Attorneys Named 2009 Pennsylvania Super Lawyers By Law & Politics

May 28, 2009

Cozen O’Connor is proud to announce that 52 attorneys from the firm’s Philadelphia and West Conshohocken offices have been named 2009 Pennsylvania Super Lawyers by Law & Politics, and will appear in the June 2009 issues of Philadelphia magazine and Pennsylvania Super Lawyers.

Cozen O’Connor Attorneys Named Pennsylvania Super Lawyers By Law & Politics

May 29, 2008

Cozen O’Connor is proud to announce that 42 attorneys from the firm’s Philadelphia and West Conshohocken offices have been named 2008 Pennsylvania Super Lawyers by Law & Politics, and will appear in the June 2008 issues of Philadelphia magazine and Pennsylvania Super Lawyers.

Publications

Health Law Handbook 2018 Edition [Thomson Reuters]

June 22, 2018

Mark Gallant, Robert Chu, and Greg Fliszar all of Cozen O'Connor's Health Law group, co-authored the chapter titled, “Medicaid Managed Care” contained in Thomson Reuters’ newly released Health Law Handbook 2018 Edition.

CMS Approves Medicaid Waiver Requiring “Community Engagement” [Health Law Informer Blog]

January 25, 2018

As a first in the history of the Medicaid program, the Centers for Medicare & Medicaid Services (CMS) approved, on January 12, 2018, Kentucky’s section 1115 waiver application that imposes on many beneficiaries a “community engagement” requirement as a condition of Medicaid eligibility.  This is...

CMS Waives Medicaid Retroactive Eligibility for Iowa: Is Your State Next? [Health Law Informer Blog]

December 01, 2017

Since 1973, the Social Security Act has mandated that states provide retroactive Medicaid benefits for three months prior to the individual’s application.  SSA § 1902(a)(34).  Congress enacted this provision to provide coverage to those lacking knowledge about their Medicaid eligibility and to those...

Top 10 Health Law Issues 2017

January 02, 2017

Mark Gallant discusses the Medicaid outlook for 2017 in the AHLA newsletter AHLA Connections.

Representing Hospitals and Health Systems Handbook [AHLA]

August 01, 2016

Mark Gallant and Ryan Blaney discuss key issues for hospital and health care professionals in the AHLA Representing Hospitals and Health Systems Handbook.

Events & Seminars

Past Events

Health Law 2020

December 04, 2019 - Philadelphia, PA

PBI Health Law Institute 2019

March 12, 2019 - Philadelphia, PA

PBI Health Law Institute

March 13, 2018 - Philadelphia, PA

Medicaid Expansion: Yesterday, Today and Tomorrow

March 15, 2017 - Baltimore, MD

23rd Annual Health Law Institute

March 07, 2017 - Philadelphia, PA

7th Annual Health Law Year in Review

December 07, 2016 - Philadelphia, PA

Education

  • Georgetown University Law Center, J.D., 1975
  • Rutgers College, A.B., 1972

Awards & Honors

2017 and 2019 Health Law Lawyer of the Year in Philadelphia by Best Lawyers in America

Best Lawyers in America 2005-2022

Chambers & Partners USA 2014-2021

Pennsylvania Super Lawyers 2019-2020

  • District of Columbia
  • Pennsylvania
  • U.S. Court of Appeals for the District of Columbia Circuit
  • U.S. Court of Appeals for the Sixth Circuit
  • U.S. Court of Appeals for the Tenth Circuit
  • U.S. Court of Appeals for the Third Circuit
  • U.S. District Court -- District of Columbia
  • U.S. District Court -- Eastern District of Pennsylvania
  • U.S. Supreme Court
  • American Bar Association
  • American Health Lawyers Association
  • Pennsylvania Bar Association