Thomas M. Hogan

Counsel New York

T +1 212.835.4857

[email protected]

Biography

Thomas Hogan is a counsel in the Employee Benefits and Executive Compensation Practice Group in the New York office of Haynes Boone.

His practice focuses on multiple aspects of the firm's employee benefits practice, including ERISA fiduciary compliance, qualified retirement plans, employee benefits service provider agreements, nonqualified deferred compensation plans, employment agreements, and equity compensation arrangements.

Prior to joining Haynes Boone, Thomas worked for more than ten years as an in-house counsel for a retirement services provider advising on plan governance matters, ERISA "prohibited transaction" exemptions, plan corrections under the Employee Plans Compliance Resolution System, DOL and IRS plan audit investigations, and SECURE Act compliance. He has also provided counsel on DOL initiatives concerning fiduciary investment advice, ESG plan investments, and cybersecurity and missing participants best practices. Further, Thomas previously practiced at a large international law firm and, prior to law school, as a consultant in a financial services compensation consulting firm.

Thomas is a contributor to Haynes Boone's Practical Benefits Lawyer blog, which discusses issues and developments in the areas of employee benefits and executive compensation. Thomas also contributes to Haynes Boone’s Investment Management Minute, a periodic briefing which provides a brief summary of newsworthy items and important legal developments for investment managers, investment funds, and broker-dealers.

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: Advising investment fund managers regarding issues under ERISA and the Internal Revenue Code arising from investments by employee benefit plans, including issues involving the “plan assets regulation,” fiduciary obligations, and prohibited transactions rules.

Reviewing and negotiating employee benefit plan provider service agreements.

Advising clients through U.S. Department of Labor and Internal Revenue Service audit investigations.

Negotiating executive employment and severance agreements, acting as counsel to both executives and employers.

Advising clients regarding ERISA and employee benefit issues in connection with mergers and acquisitions, acting as counsel to both buyers and sellers, and in various other corporate transactions.

Designing and implementing all types of equity compensation plans, including stock options, restricted stock, restricted stock units, and sub-plans in foreign jurisdictions.
: American Bar Association Section of Taxation, Employee Benefits Committee & Co-Chair of Plan Governance Subcommittee
New York City Bar Association, Employee Benefits & Executive Compensation Committee, Co-Chair of ERISA Fiduciary Duties Subcommittee
New York State Bar Association
: "ERISA Retirement Plans Update," speaker, International Society of Certified Employee Benefit Specialists (South Central Texas Chapter), March 24, 2026.
"DOL Ends its Defense of the 2024 Retirement Security Fiduciary Rule," author, HB Investment Management Minute, March 10, 2026.
“Review and Negotiation of Retirement Plan Service Provider Agreements,” speaker, International Society of Certified Employee Benefit Specialists (NY Metropolitan Chapter), February 10, 2026 and (Dallas/Fort Worth Chapter), September 11, 2025.
“These regulatory changes could open the door to more private equity in 401(k)s,” quoted, HR Brew, November 24, 2025.
“Employee Benefits Fiduciary Responsibility/Plan Investments,” panelist, ABA Tax Section, Fiduciary Responsibility/Plan Investments Subcommittee Virtual Meeting, October 21, 2025.
"Trump's 401(k) Change: What Administrators and Employees Need to Know," quoted, Newsweek, August 16, 2025.
"Trump’s Order May Fall Short of Achieving Private Equity’s 401(k) Dreams," quoted, The Wall Street Journal, August 13, 2025.
“Discounted Stock Options Raise Code Section 409A Considerations,” co-author, Practical Guidance Practice Note, May 2025.
“Employee Benefits Fiduciary Responsibility/Plan Investments," panelist, ABA Tax Section, Fiduciary Responsibility/Plan Investments Subcommittee Panel, May 9, 2025.
"Employee Benefits Fiduciary Responsibility/Plan Investments," panelist, ABA Tax Section, Fiduciary Responsibility/Plan Investments Subcommittee Virtual Meeting, September 25, 2024.
"Department of Labor’s Final Retirement Security Fiduciary Rule," co-author, HB Investment Management Minute, May 16, 2024.
“Employee Benefits Fiduciary Responsibility/Plan Investments," panelist, ABA Tax Section, Fiduciary Responsibility/Plan Investments Subcommittee Panel, May 3, 2024.
"Department of Labor Finalizes Changes to the QPAM Exemption, PTE 84-14," co-author, HB Investment Management Minute, April 10, 2024.
"DOL’s Proposed Retirement Security Fiduciary Rule," co-author, HB Investment Management Minute, November 14, 2023.
"Employee Benefits Fiduciary Responsibility/Plan Investments," panelist, ABA Tax Section, Fiduciary Responsibility/Plan Investments Subcommittee Virtual Meeting, October 19, 2023.
"Final Compliance Deadline for the DOL Fiduciary Rule and Prohibited Transaction Exemption is Approaching," co-author, Investment Management Briefing, May 9, 2023.
"Employee Benefits Fiduciary Responsibility/Plan Investments," panelist, ABA Tax Section, Fiduciary Responsibility/Plan Investments Subcommittee Panel, May 5, 2023.
"Florida Court Invalidates Part of the DOL’s Interpretation of Rollover Investment Advice," co-author, Investment Management Briefing, March 15, 2023.
“Major Retirement Legislation Passed by Congress: SECURE 2.0 Act,” co-author, Haynes Boone blog post, January 4, 2023.
“DOL Final Investment Duties Rule Permits Plan Fiduciaries to Consider Climate Change and Other Environmental, Social, and Governance Factors,” co-author, HB Investment Management Minute newsletter, December 12, 2022.
"DOL Wins ERISA Appeal Authorizing its Service Provider Cybersecurity Subpoena," co-author, September 12, 2022.
"Upcoming DOL Hearings on Prohibited Transaction Exemptions," co-author, September 12, 2022.
"Department of Labor Proposes changes to the QPAM Exemption, PTE 84-14," co-author, August 8, 2022.
“Uncertainty in the Employment Context: Which Types of Restrictive Covenants are Enforceable,” author, St. John’s Law Review, Winter 2006.
: Education
J.D., St. John's University School of Law, Executive Articles Editor, St. John’s Law Review
B.S., Industrial and Labor Relations, Cornell University
Admissions
New York