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Henry A. Smith, III (Retired)

Phone: 410-321-9000
Fax: 410-321-6270

Henry Smith’s practice focuses on employee benefits and executive compensation law, including all aspects of ERISA. He has extensive experience in designing, drafting, and providing advice concerning all types of employee benefit and executive compensation programs, including tax-qualified and non-tax-qualified deferred compensation and retirement plans and all types of welfare benefit programs.

Henry is a frequent speaker and panelist at educational programs in the employee benefits and executive compensation areas. He is past Chair of the Maryland State Bar Association Tax Section and Employee Benefits Committee. From 1998 to 2006, Henry served as Adjunct Professor of Law in the University of Baltimore Law School Graduate Tax Program.


  • University of Maryland School of Law (J.D., with Honors)
    Order of the Coif
  • The Johns Hopkins University (M.L.A.)
  • Frostburg State College (B.A., magna cum laude, with Honors in Political Science and Education)


  • American Bar Association
    Section of Taxation, Employee Benefits Committee
    Business Law Section, Employee Benefits Committee

Admitted to Practice

  • Maryland
  • District of Columbia


COBRA Quarterly, COBRA Procedures Manual, and HIPAA Quarterly (author, 1997-2000).

Nonqualified Deferred Compensation Answer Book and Nonqualified Deferred Compensation Answer Book: Forms and Checklists (co-author).

403(b) Answer Book, Seventh Ed. Aspen Publishers (contributing author).

“A Primer on Code Section 457 Plans,” Journal of Pension Planning & Compliance, Aspen Publishers, Fall 1996.

Recent E-Alerts

Effective Immediately, “preventive care” for HDHPs and HSAs includes expanded care for “chronic conditions” Since 2003, individuals covered solely by a high deductible… Read More

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Fiduciary Training
Date: August 27, 2019
Barry Downey will be a panelist at the Fiduciary Training session for fiduciaries of governmental employer plans (non-ERISA governed) and tax exempt e… Read More
Adam Meehan will be featured as a speaker at a Worldwide Employee Benefits Network event hosted at the Loyola Graduate Center, Timonium Campus on Sept… Read More
Adam Meehan will be featured as a speaker at the SHRM 2019 Annual Legal and Legislative Conference hosted by Fountain Head Country Club in Hagerstown,… Read More

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