Overview
Thomas "Tom" O'Mullane counsels employers on employee benefits and executive compensation matters. Clients rely on his extensive experience to advise them on the design, implementation, and ongoing administration of qualified and nonqualified retirement plans and health and welfare arrangements. Tom regularly represents employers before the Internal Revenue Service (IRS) in connection with the correction of plan document and operational failures.
Tom handles benefits and executive compensation aspects of corporate transactions, including tax issues arising under Sections 162(m), 280G and 409A of the Internal Revenue Code. He also regularly advises clients on COBRA and Affordable Care Act compliance.
Tom's experience was gained in part from his six years at a Big Four accounting firm, where he assisted multinational clients with the design, implementation and administration of qualified retirement plans, including drafting plan documents, remedying errors under IRS and Department of Labor (DOL) correction programs, reviewing qualified domestic relations orders and analyzing foreign benefit arrangements for Foreign Account Tax Compliance Act (FATCA) compliance.
Education and Credentials
Education
- Seton Hall University School of Law, J.D., cum laude, 2011, Seton Hall Law Review, Submissions Editor
- Boston College, B.S., cum laude, 2006
Admissions
- U.S. District Court, District of New Jersey
- State of New York
- State of New Jersey
Recognition and Community
No aspect of this advertisement has been approved by the highest court of any state. Prior results do not guarantee a similar outcome. See Awards Methodology.
Recognitions
Selected to the list of Ones to Watch for Corporate Governance and Compliance Law by The Best Lawyers in America (Woodward/White, Inc.), 2021-2025
Community Involvement
Medical Needs Foundation, Board of Trustees
In The Media
Media Mention
- New Partners Yearbook 2023, New Jersey Law Journal, New Jersey Law Journal, March 2, 2023
- Day Pitney Elevates 11 To Partner, Law360 Pulse, January 3, 2023
- Day Pitney Real Estate, Land Use Lawyer in New Jersey Named Partner, Real Estate NJ, January 4, 2023
- Eleven Day Pitney Attorneys Elevated to Firm Partnership in 2023, The Boca Raton Tribune, January 4, 2023
- IRS Releases COBRA Subsidy Guidance, Connecticut Business & Industry Association, May 26, 2021