Thomas C. Senter

Partner, Tax, Trusts & Estates Department
Chair, Employee Benefits Practice Group
Member, Employment Law Practice Group
Member, Health Care Practice Group

Practice Focus 

Mr. Senter's practice focuses on all aspects of employee benefits, which includes the design, drafting and operation of qualified and non-qualified retirement and incentive compensation plans, stock option plans and equity and equity-based compensation arrangements. He also counsels clients on executive compensation matters, fiduciary issues under ERISA and issues pertaining to health and welfare plans. 

Professional Activities / Honors

• Fellow of the American College of Employee Benefits Counsel.
• Listed in The Best Lawyers in America in the Employee Benefits category.
• Listed in New Jersey Super Lawyers in the Employee Benefits/ERISA practice area.
• Martindale-Hubbell Peer Review Rated AV® Preeminent.
• Member of the Tax Section of the American Bar Association and its Employee Benefits subsection.
• Member of the Tax Section of the New Jersey State Bar Association and its Employee Benefits subsection.
• Member of the New York State Bar Association.
• Chairman of the Board of Englewood Hospital and Medical Center; Chair of its Professional Affairs Committee and member of the Executive Committee of its Board of Trustees.
• Former member of the Editorial Board of the Journal of Pension Planning & Compliance.

Publications/Articles/Presentations

• Presenter, “How to Avoid Common Pitfalls and Maintain Benefit Programs in a Compliant and Cost Efficient Manner,” Greenbaum, Rowe, Smith & Davis LLP and WithumSmith+Brown seminar, February 29, 2012.
• Presenter, “Health Care Reform- What Does it Mean to NJ Employers?” Greenbaum, Rowe, Smith & Davis LLP Webinar, January 20, 2011.
• Presenter, “How to Successfully Handle Fiduciary Responsibilities in a Difficult and Uncertain Environment,” Greenbaum, Rowe, Smith & Davis LLP Webinar, November 11, 2010.
• Presenter, "Annual Employee Benefits Update," Greenbaum, Rowe, Smith & Davis LLP Webinar, October 28, 2009.
• Presenter, "Employee Benefits Update: How to Save Money, Comply with Legislative Changes and Keep Employees Happy in Difficult Times," Greenbaum, Rowe, Smith & Davis LLP Webinar, June 9, 2009.
• Interviewed on the changes to COBRA enacted under The American Recovery and Reinvestment Act of 2009 (ARRA) by In Full View, a weekly web based global business news show. His segments aired on May 9, 2009 and May 16, 2009.

• Co-author, “New Jersey Civil Union Act – What Everyone Should Know,” Out IN Jersey, December 2007-January 2008 (with Lisa J. Clapp).
• Co-author, “New Deferred Compensation Rules Require Prompt Action by Sponsoring Employers,” Exhibit A, Winter 2006 (with Lisa J. Clapp).
• Co-author, “A Primer On Self-Insured Health Plans For Attorneys And Their Clients: What Are The Risks And Rewards?”, New Jersey Law Journal, December 2004.
• Co-author, “COBRA and HIPAA Update - Traps for the Unwary Employers,” Exhibit A, Winter 2004: Vol. 8 No. 1. 
• Co-author, “The New Jersey Domestic Partnership Act Becomes Law,” Exhibit A, Spring 2004: Vol. 8 No. 2.
• Co-author, “What Employers Should Do In View of The Final HIPAA ‘Privacy Rule’,” Exhibit A, Winter 2003: Vol. 7 No. 1.
• Co-author, “IRS Issues Final Regulations Concerning IRA Minimum Distributions,” Exhibit A, Spring 2002: Vol. 6 No. 2. 
• Co-author, “Opportunities Provided Under New Federal Tax Legislation,” Exhibit A, Fall 2001: Vol. 5 No. 4 (with Allen V. Brown).
• Author, “New Rules Concerning Distributions From Qualified Retirement Plans and Individual Retirement Accounts,” Exhibit A, Spring 2001: Vol. 5 No.3.
• Co-author, “Retirement and Compensation Planning Considerations for Nonprofit Organizations,” New Jersey Lawyer, February 1998, (with W. Raymond Felton).
• Author, “Employee Stock Ownership Plans - Significant Opportunities Are Available,” Metropolitan Corporate Counsel, July 1997.
• Author, “Employee Benefits Compliance Reviews: How an Employer Should Get Started,” Metropolitan Corporate Counsel, July –1996.
• Author, “COBRA - What Every Employer Should Know,” Metropolitan Corporate Counsel, September 1995.
• Co-Author, “Confusion Under Internal Revenue Code Section 89 - What Should an Employer do to Comply,” Vol. 15, Journal of Pension Planning & Compliance, Page 197, (1989).
• Co-Author, “Section 89: Employee Benefits Under Scrutiny,” 123 New Jersey Law Journal 1410, (June 8, 1989).
• Author, “The Grandfather Election,” Volume XIX, No. 3, New Jersey State Bar Association - Taxation Section Newsletter (May 1989).
• Co-Author, “Impact of the Tax Reform Act of 1986,” Ch. 19 in Vol. 5, P. Rohan, Real Estate Financing (1987).
• Co-Author, “Impact of the Tax Reform Act of 1984 Upon Real Estate Transactions,” §2.06[4] in Vol. 4, P. Rohan, Real Estate Financing (1985).
• Contributor, “Salient Tax Considerations in Condominium Conversions,” 1 Tax Management Real Estate Journal 211 (1985).

Bar Admissions

• New York, 1980
• New Jersey, 1982
• U.S. District Court, Southern and Eastern Districts of New York, 1980
• U.S. Tax Court, 1980
• U.S. District Court, District of New Jersey, 1982