The Wagner Law Group | Est. 1996

Sophisticated Legal Solutions Boutique-Style Service


Seth Gaudreau concentrates his practice in ERISA business litigation, and investment management law. Within the ERISA field, he conducts research on all matters relating to employment law, which covers qualified and unqualified benefit plans, welfare plans, and retirement plans.

He also crafts various plan documents and employer administrative forms. Seth assists clients in the filing of Forms 5500 and 5588 with the U.S. Department of Labor and has significant experience advising investment managers and other clients on key provisions within ERISA Title I and in negotiating other ERISA issues related to investment management services. His duties also include drafting legal memoranda and briefs for litigation.

Prior to joining The Wagner law Group, Seth was associated with leading law firms in Boston and Washington, D.C.

Publications & Media


  • Georgetown University Law Center, Washington, District of Columbia
    • LL.M. - 2010
    • Major: Securities and Financial Regulation
  • Suffolk University Law School, Boston, Massachusetts
    • J.D. - 2007
  • Dennison University, Ohio
    • B.A. - 2008
    • Major: Economics

Bar Admissions

  • District of Columbia, 2012
  • Massachusetts, 2008

Past Positions

  • Antonoplos & Associates, Associate Attorney, 2013 to 2014
  • Tanenholz & Ash, LLP, Attorney, 2012 to 2013
  • Iron Mountain, Inc., Attorney, 2011 to 2012
  • Geode Capital Management, LLC, Attorney, 2008 to 2009
  • Oppenheimer & Company, Financial Consultant, 2002 to 2004
  • Ladenburg & Thalmann, Financial Consultant, 2002
  • Hales & Company, Financial Analyst, 2001

Law Alerts

Attention Investment Managers: QPAM Matters for Immediate Review

By Seth Gaudreau and Stephen WIlkes The Department of Labor (the “Department”) issued its final amendment (the “Amendment”) to Prohibited Transaction Class Exemption 84-14 (the “QPAM Exemption”) on April 3, 2024. The QPAM Exemption is relied on by “qualified plan...

Merger and Acquisition Considerations for Employee Benefit Plans

By Seth Gaudreau and Stephen Wilkes In the context of mergers and acquisitions, an acquisition target’s qualified retirement plans, health plans, executive compensation arrangements, and benefit programs (referred to collectively as "benefit programs") can all be a...