Seth is a senior associate who works primarily in the area of employee benefits and executive compensation where he assists both private and public companies, non-profit entities and governmental entities in all facets of employee benefit plan operation and administration. His employee benefits practice includes counseling on plan design and implementation issues for retirement and welfare benefit programs; preparing, amending and restating plan documents and helping clients receive favorable determination letters from the Internal Revenue Service (IRS). Seth also regularly advises clients on ERISA fiduciary compliance issues; counsels on HIPAA Privacy and Security requirements; addresses employee benefits and related securities issues in mergers and acquisitions and helps guide clients through complicated Department of Labor and Internal Revenue Service investigations and audits.
Seth has specialized knowledge regarding multiple employer welfare arrangements and Voluntary Employees' Beneficiary Associations. He also works extensively with employers to navigate the complexities of the new healthcare reform requirements.
Seth has additional experience in the tax area, which includes helping businesses and individuals manage their tax obligations and respond to IRS inquiries. In addition, Seth has registered non-profit organizations with the state of Ohio and has helped these organizations obtain limited liability and tax-exempt status.
Prior to attending law school, Seth worked at a national health insurance company where he worked with providers, employers and plan participants to resolve benefits-related concerns. During law school, he served as a judicial extern with the Honorable Sandra S. Beckwith, U.S. District Court for the Southern District of Ohio.