Seth F. Gaudreau
Of Counsel
Practice Areas
- ERISA and Employee Benefits
- Executive Compensation
- Investment Management
- Litigation
- Fiduciary Compliance
- Retirement Plans
- Labor, Employment & HR
Bio
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
- Retaining an Independent Fiduciary to Address Prohibited Transactions or Enable Plan Fiduciaries to Appropriately Allocate Risk – Co-author, 401(k) Advisor, July-August, 2025
- Department of Labor Updates Voluntary Fiduciary Correction Program – Co-author, 401(k) Advisor, March, 2025
- A Guide to the SEC’s Reg BI Bulletins – PLANADVISER, August 25, 2022 (PDF)
- Are You Ready for the SEC’s New Marketing Rule? – National Association of Plan Advisors (NAPA), May 6, 2022 (PDF)
- November SEC Advertising Rule Compliance Date Fast Approaching – PLANADVISER, May 5, 2022 (PDF)
- Cybersecurity A Major SEC Focus in 2022 – Co-author, 401(k) Specialist, January 26, 2022 (PDF)
- Form CRS: What Investors Need to Know Now – Co-author with Patrice Maloney-Knauff, The Streeet’s Retirement Daily, July 22, 2020
- Status of the DOL Fiduciary Conflict of Interest Rule as it Applies to HSAs that are Part of a High Deductible Health Plan – ECFC Flex Reporter, Volume 21, Number 3, September 2017
- Postponement of the ERISA Fiduciary Rules on ERISA Investments: Background and Possible Impact – ECFC Flex Reporter, Vol. 21, No. 1, March 2017
Education
- 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
The Wagner Law Group’s Washington, D.C. Office Benefits Bulletin Newsletter
Our periodic Washington D.C. newsletter highlights the expertise of our Wagner Law Group attorneys analyzing legislative, regulatory and other cutting-edge benefits issues arising from activity in Washington or other important jurisdictions. Our office members are...
Retaining an Independent Fiduciary to Address Prohibited Transactions or Enable Plan Fiduciaries to Appropriately Allocate Risk
By Stephen Wilkes and Seth Gaudreau The retention of an independent fiduciary plays a critical role not only to resolve a conflict in a prohibited transaction sense, but to provide an appropriate method of effective risk allocation to plan fiduciaries who must...
DOL Updates Voluntary Fiduciary Correction Program
In 2002, the Department of Labor (DOL) adopted the Voluntary Fiduciary Correction Program (VFCP). VFCP, modified in 2005 and 2006, is designed to encourage employers and plan fiduciaries to voluntarily comply with the Employee Retirement Income Security Act, as...
FinCEN Beneficial Ownership Reporting Requirements Due by Year End for Many Organizations
In 2021, Congress enacted the Corporate Transparency Act (“CTA”), creating a new beneficial ownership reporting requirement. The purpose of the CTA was to make it more difficult for bad actors to hide ill-gotten gains through shell companies and opaque corporate...
The Wagner Law Group’s Washington, D.C. Office: Experience, Savvy, And Leadership
The Wagner Law Group’s Washington, D.C. Office has continued to grow, adding Michael Schloss, EBSA’s former Director of Enforcement and before that a career ERISA litigator with the Office of the Solicitor of Labor. The Washington Office now includes three former DOL...