Rachel Leiser Levy advises clients on a wide range of federal tax issues affecting health and welfare plans and retirement plans. Rachel specializes in all tax aspects of the Affordable Care Act, including the “Cadillac Tax,” employer shared responsibility, the new tax reporting requirements of the IRC Sections 6055 and 6056, and premium tax credits and cost-sharing reductions.

Rachel advises employers, service providers, and trade associations on executive compensation, qualified plans and pension plan funding issues. She also works with cafeteria plans, tax nondiscrimination rules, and voluntary employees’ beneficiary associations (VEBAs).

Immediately prior to joining Groom Law Group, Rachel was Associate Benefits Tax Counsel in the Office of Tax Policy at the Department of the Treasury. As Associate Benefits Tax Counsel, Rachel helped develop tax policies and guidance related to the taxation of employee benefits with a primary focus on implementation of the Affordable Care Act (ACA). Her work included guidance on the employer mandate, the premium tax credits and cost-sharing reductions, and IRC Sections 6055 and 6056. She also advised the Office of General Counsel and the Department of Justice on a range of litigation related to the ACA.

Previously, as Legislation Counsel at the Joint Committee on Taxation, Rachel assisted in the development and drafting of numerous pieces of legislation including the ACA, the Health Care and Education Reconciliation Act of 2010, the American Recovery and Reinvestment Act of 2009, the Emergency Economic Stabilization Act of 2008, and the Worker, Retiree, and Employer Recovery Act of 2008.

Previous Experience
  • Associate Benefits Tax Counsel, Office of Tax Policy, U.S. Department of the Treasury
  • Attorney-Advisor, Office of Tax Policy, U.S. Department of the Treasury
  • Legislation Counsel, Joint Committee on Taxation
Professional Affiliations
  • Vice Chair, ABA Section of Taxation Employee Benefits Welfare Subcommittee
  • Member, Bloomberg Tax Compensation Planning Advisory Board
  • Leadership, DC Bar Taxation Community
Honors & Distinctions
  • Listed, The Legal 500 US, Healthcare: Health Insurers (2017)
  • Articles Editor, University of Chicago Legal Forum
  • Member, University of Chicago Law Review