Samuel Kadosh

Biography

Sam is an aggressive and thoughtful litigator and regulatory attorney who represents healthcare organizations and financial institutions in government investigations, regulatory enforcement actions and complex commercial litigation. Sam also represents parties in will contests and in the domestic aspects of cross-border litigation.

In his healthcare practice, Sam has substantial experience advising clients on compliance with state and federal regulations, such as the Stark Law, Anti-Kickback Statute, and the Mental Health Parity Addiction and Equity Act. Sam regularly litigations claims under ERISA, the Medicaid Act, the Affordable Care Act, bad faith and other federal and state statutes. He also litigated numerous claims concerning surprise billing, out-of-network pricing, prompt pay violations, and emergency care. 

In his financial institutions practice, Sam handles government inquiries and litigation involving the merchant-cash advance industry, False Claims Act claims, and other regulatory issues. He also defends financial institutions in investment-related litigation.

Sam also has extensive experience in multi-jurisdictional disputes and the domestic aspects of international arbitration and litigation. Sam has litigated issues involving the recognition of foreign judgments in U.S. courts, obtaining discovery in the U.S. for use in foreign proceedings under 28 U.S.C. § 1782 and the Foreign Sovereign Immunities Act. 

Prior to joining Gulko Schwed, Sam worked in the New York office of Reed Smith for a decade. Prior to that, Sam served for five years as an Assistant Attorney General in the Investor Protection Bureau of the New York State Office of the Attorney General, where he represented the state on some of its most high-profile financial fraud prosecutions. 

Education:
  • New York University School of Law, J.D.; Editor, N.Y.U. Law Review
  • Yeshiva University, B.A., magna cum laude.

Representative Matters

Healthcare Litigation and Advisory Work

  • Advised large pharmaceutical chain on compliance with the Anti-Kickback Statute in connection with their Covid testing program.
  • Dwan v. Blue Cross Blue Shield of Wyoming (D. Wyo. 2021) - defended managed care organization against procedural and substantive bad faith claims in connection with behavioral health claims.
  • Successfully compelled arbitration of dispute between partners owning nursing homes in Ohio and Arizona, and subsequently defended partner in arbitration.
  • Defended managed care organization in investigation by the United States Department of Labor in connection with Covid cost-share waivers and emergency room claims.
  • South Street Nursing, LLC v. Davey et al. (D. N.J. 2016) - obtained dismissal of putative class action alleging that managed-care organization was improperly denying claims made by nursing homes in violation of the Medicaid Act and other state and federal statutes.

Financial Industry Litigation

  • 1861 Acquisition LLC v. Bitwise Industries, Inc. (Sup. Ct. N.Y. County 2023) – obtained preliminary injunction freezing transfer of funds from accounts of entity that sold employee retention credits to hedge fund.
  • DHIP, LLC v. Fifth Third Bank (S.D.N.Y. 2021) - obtained summary judgment in favor of defendant in suit regarding alleged breach of a commitment to provide a loan to a limited liability company.
  • Dominick & Dickerman LLC v. Deutsche Oel & Gas AG (2d Cir. 2018) - obtained summary judgment in favor of defendant in investment bank’s breach of contract action relating to investment advisory agreement.

Trust and Estate Litigation

  • In re: Gellman (Surr. Ct. Kings County 2021) - represent petitioner in challenge to will brought by her two siblings.
  • In re: Frankel (Surr. Ct., Kings Cnty, 2018) - represent owner of deceased’s life insurance policy in turnover proceeding brought by estate.
  • Castellotti v. Free (1st Dept. 2016) - defended sibling in dispute over estate assets that were allegedly subject to an oral agreement.