Groom Law Group, Chartered

Principal

Seth Perretta advises clients on a wide range of federal tax and ERISA matters regarding employee benefits and insurance. His practice encompasses qualified retirement plans, executive compensation, federal income and employment taxes, health and welfare arrangements, and insurance.

Seth represents employers, private equity and investment firms, insurance companies, professional employer organizations (PEOs), trade associations, and public policy organizations on all aspects of employee benefits as well as health and P&C insurance.  This includes regarding qualified retirement plans, related trust and financing issues, plan terminations, fiduciary liability, and the rules regarding prohibited transactions.

Seth frequently counsels clients on health and welfare arrangements including cafeteria plans, medical savings accounts (such as flexible spending arrangements (FSAs), health reimbursement arrangements (HRAs), and Health Savings Accounts (HSAs).

Seth is nationally recognized in the field of ERISA and employee benefits, specifically with respect to the Affordable Care Act (ACA) and health reform more generally. He frequently counsels clients, including insurance companies and third party providers, on all aspects of the ACA with respect to plan design, business strategy, product development, and more.

Seth works closely with private equity and investment firms in connection with their diligence, purchase, and sale of PEOs, as well as benefits, payroll, and health care related service providers.

Seth speaks regularly on a host of employee benefits matters. He is frequently quoted in the trade press and national publications (including BNA, Tax Analysts, the Associated Press, and The New York Times) and has testified before Congress on behalf of his clients.

American Benefits Council (ABC) America’s Health Insurance Plans (AHIP) National Association of Professional Employer Organizations (NAPEO)

New York University School of Law J.D. Cornell University B.S.