The Knowledge & Experience to Take You Further
Seth T. Perretta
Partner
Seth Perretta advises clients on a wide range of federal tax matters related to ERISA and employee benefits. His expertise encompasses qualified retirement plans, executive compensation arrangements, federal income and employment taxes, and health and welfare benefit plans. Seth is currently the Co-Chair of the Employee Benefits Committee of the District of Columbia Bar, Tax Section.
Seth represents employers, financial institutions, trade associations, and public policy organizations on a broad array of policy, planning and technical compliance matters. He counsels clients on all aspects of qualified retirement plans, including plan design, related trust and financing issues, and various issues arising under ERISA, such as fiduciary liability and the rules regarding prohibited transactions. Seth also has significant experience regarding the design and compliance of executive compensation arrangements, including those involving stock options and stock appreciation rights, and those with Code sections 162(m) and 280G implications. Seth frequently counsels clients on health and welfare plan arrangements, including cafeteria plans, medical savings accounts (such as flexible spending arrangements (FSAs), health reimbursement arrangements (HRAs) and Health Savings Accounts (HSAs)), and the use of voluntary employees’ beneficiary associations (VEBAs) and other health financing arrangements.
"I enjoy learning about my clients’ businesses and helping them find unique and novel solutions to the benefits issues that arise as part of their day-to-day business operations."
Seth joined Davis & Harman for the firm's robust mix of benefits-related practices, including traditional business counseling, practice before the federal regulatory agencies, and practice before the legislative branch on Capitol Hill. Says Seth, "Davis & Harman provides comprehensive counsel to its clients because we are able to understand where the law is today and where it is likely to go tomorrow. We have the capability to both shape the law as it moves forward and to be there for our clients along the way."
Seth speaks frequently to client groups and professional organizations on employee benefits topics—including ERISA, qualified pension and retirement plans, cafeteria plans, medical savings accounts and consumer-driven health care.
Seth earned a BS from Cornell University and his JD from New York University School of Law. While at NYU, he was an Associate Editor of the New York University Law Review and a recipient of a Public Interest Committee Scholarship.
Memberships
- District of Columbia Bar, Tax Section
- Maryland State Bar
- American Bar Association, Tax Section
- Co-Chair, Employee Benefits Committee, Tax Section of the DC Bar
The Willard 1455 Pennsylvania Avenue, NW
, Suite 1200
Washington, DC 20004 Tel 202-347-2230
Fax 202-393-3310
Education
- BS, Cornell University, Industrial and Labor Relations, 1997
- JD, New York University School of Law, 2001
- Associate Editor, The New York University Law Review
Recent Publications
and Presentations
|