Alan serves as SMK Medical’s Regulatory Counsel Affiliate, providing strategic legal insight in high-risk compliance matters, federal enforcement actions, Medicare terminations, and complex regulatory disputes. While operating through his independent firm, Alan collaborates with SMK Medical when matters require seasoned federal regulatory and litigation expertise.

With more than 35 years of legal experience, Alan previously served as Partner and Of Counsel in the Healthcare Practice at Arnall Golden Gregory LLP. Prior to private practice, he served as Assistant Regional Counsel in the Office of General Counsel at the U.S. Department of Health and Human Services, where he litigated enforcement actions on behalf of the Centers for Medicare & Medicaid Services.

In addition to his legal background, Alan brings clinical depth as both a Registered Nurse and Registered Respiratory Therapist. He formed the first neonatal respiratory care team at Hahnemann University Medical Center in Philadelphia in 1976.

Core Expertise

• Federal Regulatory Defense
Strategic counsel in CMS enforcement actions, provider terminations, civil money penalties, and exclusion matters. Brings firsthand knowledge of federal enforcement processes.

• Medicare Termination Prevention
Advises and defends providers facing involuntary termination from the Medicare program.

• Civil Money Penalty Appeals & Recovery
Successfully negotiated the return of more than $220,000 in civil money penalties and secured CMS refunds exceeding $600,000 plus interest.

• Federal Litigation & Administrative Appeals
Litigates before the HHS Departmental Appeals Board and federal courts. Experienced in emergency relief actions, including temporary restraining orders halting provider agreement terminations.

• Skilled Nursing, Home Health & Hospice Compliance
Advises post-acute care providers on regulatory exposure, quality of care disputes, and enforcement mitigation strategies.

Representative Matters

• Prevented termination of a home health agency from the Medicare program
• Prevented termination of a hospice provider agreement
• Obtained a federal court TRO halting termination of a skilled nursing facility
• Negotiated return of substantial civil money penalties on behalf of a healthcare REIT
• Successfully defended a national hospice organization in a wrongful death allegation

Professional Background

• Former Assistant Regional Counsel, HHS Office of General Counsel
• Litigated enforcement actions on behalf of CMS
• Former Partner and Of Counsel, Arnall Golden Gregory LLP
• Registered Nurse (RN)
• Respiratory Therapist (RT)
• Juris Doctor (JD)

Relationship to SMK Medical

Mr. Horowitz is not an employee of SMK Medical. He provides independent legal services through his firm. When regulatory matters escalate beyond consulting support, SMK Medical may collaborate with Mr. Horowitz to ensure facilities have access to experienced federal healthcare counsel.