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Seth Perretta

Work (202) 861-6335
Groom Law Group

Work Department

Health and Welfare, Executive Compensation, Plan Design and Taxation


Seth T. 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. Mr. Perretta’s practice brings together his deep knowledge of the technical rules that govern employer-sponsored arrangements, with a Washington-facing administrative practice before the federal agencies, including the Internal Revenue Service as well as the Departments of Treasury, Labor and Health and Human Services.

Mr. Perretta is nationally recognized in the field of ERISA and employee benefits, including, specifically, with respect to the Affordable Care Act (ACA). As co-chair of the Health & Welfare practice at the firm, he frequently counsels clients, including insurance companies and third party providers, on all aspects of the ACA, including with respect to plan design, business strategy and product development.

For more information, please visit Mr. Perretta's bio at:


American Benefits Council America's Health Insurance Plans National Association of Professional Employer Organizations Past Chair, Employee Benefits Committee of the District of Columbia Bar, Tax Section


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

United States: Industry focus

Healthcare: health insurers

Within: Healthcare: health insurers

The health and welfare practice at Groom Law Group impresses with 'in-depth knowledge, creative thinking and high awareness of market trends'. The team, which mainly acts for institutional clients and public sector employers, specialises in advising on federal healthcare reforms, including the Affordable Care Act, as well as issues relating to Medicare, privacy and security, ERISA and the Anti-Kickback Statute. Other practice areas include M&A and advocacy, while the firm also advises on the development of new products and services. Seth Perretta and recommended partner Jon Breyfogle provide general ACA regulatory guidance, including advice on the impact of federal payments on cost-sharing reductions, while Thomas Fitzgerald currently represents Emblem Health in its attempt to recover $70m in unpaid risk corridor obligations from the federal government. America's Health Insurance Plans is another longstanding client of Perretta's. Other notable partners include Tammy Killion, Lisa Campbell and Rachel Levy. The firm's sole office is located in Washington DC.

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