Rachel Leiser Levy is a principal in the Policy and Health and Welfare practice groups at Groom Law Group where she advises clients on a wide range of federal tax issues affecting employee benefits.  Rachel has deep technical and policy expertise with respect to health and welfare plans, cafeteria plans, fringe benefits, and tax nondiscrimination rules. Rachel regularly represents large employers, insurers, service providers, and trade associations in technical advocacy before the Departments of Treasury (and the IRS), Health and Human Services, Labor and the Office of Management and Budget.  She also advocates for clients on Capitol Hill, with a focus on the Ways and Means and Senate Finance Committees.

Immediately prior to joining Groom, Rachel was Associate Benefits Tax Counsel in the Office of Tax Policy at the U.S. Department of the Treasury. As Associate Benefits Tax Counsel, Rachel developed 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 and individual mandates, the premium tax credits and cost-sharing reductions, IRC Sections 6055 and 6056, as well as numerous taxes on the health insurance and medical industries. 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 developed and drafted numerous pieces of pivotal employee benefits 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.

Rachel is a frequent speaker at conferences and has leadership positions on the DC Bar and the American Bar Association.

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