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
Retirement Security Rule Stayed
Last week was not a good week for the Department of Labor (“DOL”) in Texas. On July 25, the District Court for the Eastern District of Texas, in a civil action filed by the Federation of Americans for Consumer Choice, placed a stay on the DOL’s enforcement of its 2024...
Reg S-P Amended Around Cybersecurity
Seth F. Gaudreau concentrates his practice in ERISA business litigation, and investment management law. Within the ERISA...
Attention Investment Managers: QPAM Matters for Immediate Review
Seth F. Gaudreau concentrates his practice in ERISA business litigation, and investment management law. Within the ERISA...
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...
SEC Matters to Consider in the New Year: 2024 Exam Priorities and Off-Channel Enforcement Actions
Seth F. Gaudreau concentrates his practice in ERISA business litigation, and investment management law. Within the ERISA...