Seth F. Gaudreau
Associate
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
- 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
Department of Labor Updates Guidance on Independence of Qualified Plan Accountants
Plan sponsors of large employee benefit pension plans are familiar with the requirement of audited financial statements for annual reporting purposes. That requirement is discussed in the DOL’s 2018 guidebook “Selecting an Auditor for Your Employee Benefit Plan,” and...
“Probate Exception” Precludes Federal Jurisdiction over ERISA Lawsuit
The Sixth Circuit Court of Appeals, in American Electric Power Service Corporation v. John K. Fitch et al., has affirmed a district court’s dismissal of a group health plan’s ERISA action seeking settlement proceeds from a wrongful death lawsuit involving a...
Pay for Performance 2022: From Disclosure to Execution … to Retention
By Mark Poerio Tight labor markets tend to sharpen loyalty issues, as employers compete for an edge by which to retain — and motivate — their key employees. It does not take rocket science to defuse the temptation posed by greener pastures. But it takes action. Simple...
ERISA Lawsuit Time-Barred Due to Plan’s Limitations Period
The Eleventh Circuit Court of Appeals, in Bakos v. Unum Life Insurance Company of America, has upheld the dismissal of a lawsuit for wrongful denial of long-term disability (“LTD”) benefits because the lawsuit was time-barred by a provision in the LTD policy. In...
No Surprises in Agencies’ Reproposal of Independent Dispute Resolution Regulations on No Surprise Act Billing Arbitration
By Danae Delano, Roberta Watson and Barry Salkin Last November, we published a law alert regarding the first two rounds of regulatory guidance on the No Surprise Billing portion of the Consolidated Appropriations Act, 2021 (the “CAA”). Since that date, separate...