Mark H. Gallant

Of Counsel

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

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys in its Best Lawyers in America 2025 Edition

August 15, 2024

Best Lawyers selected 242 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2025 edition of The Best Lawyers in America and Best Lawyers: Ones to Watch in America.

Nearly 100 Cozen O’Connor Lawyers, 27 Practices Earn Top Recognition in Chambers USA 2024 Guide

June 10, 2024

Chambers USA rankings are based on an “assessment of a firm’s work and opinions from external market sources, with an emphasis on client feedback.” In order to be ranked in the guide, lawyers and firms must demonstrate “sustained excellence.”

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys to its Best Lawyers in America 2024 Edition

August 17, 2023

Best Lawyers selected 232 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2024 edition of The Best Lawyers in America.

Business Today Names 32 Cozen O'Connor Attorneys to Its Top 10 Lists

July 28, 2023

These lists recognize lawyers “mastering,” “leading,” “revolutionizing,” and “dominating” their fields in their respective states and nationwide.

Eighty-eight Cozen O’Connor Lawyers, 23 Practices Earn Top Recognition in Chambers USA 2023 Guide

June 05, 2023

Of the 88 lawyers ranked, 17 lawyers have been recognized nationally, and eighteen were recognized in Band 1. Eight of the firm's practice areas have been recognized nationally, and nine were ranked Band 1.

More Than 200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch

August 22, 2022

210 Cozen O’Connor lawyers from 24 of the firm’s nationwide offices for inclusion in the 2023 edition of The Best Lawyers in America.

Chambers Ranks 86 Cozen O’Connor Lawyers, 22 Practice Areas in Chambers USA 2022 Guide

June 02, 2022

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 86 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2022 edition.

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

June 01, 2022

Super Lawyers has selected 49 Cozen O'Connor attorneys to the 2022 Pennsylvania Super Lawyers and Rising Stars lists.

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.

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

August 20, 2020

Best Lawyers selected 200 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.

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.

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

Industry Sectors

Education

  • Georgetown University Law Center, J.D., 1975
  • Rutgers University, 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 2005-2025

Chambers & Partners USA 2014-2024

Pennsylvania Super Lawyers 2004-2022

Business Today, Top 10 Visionary Health Care Lawyers Shaping Pennsylvania’s Legal Landscape in 2023

  • 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