Seth focuses on corporate law, commercial financing and real estate transactions. He advises businesses in their formation, management, dissolution, and in merger and acquisition transactions, and serves as general corporate counsel to a variety of businesses, including energy and manufacturing companies. Seth advises individuals and businesses on tax matters, including historic rehabilitation tax credits. He negotiates and prepares a wide range of contracts, and assists clients with the design, structure, and administration of public and private group health plans, cafeteria plans, and other employee benefits. This includes advising clients on compliance with ERISA and the Patient Protection and Affordable Care Act. Seth represents clients in real estate matters, including construction contracting and construction lending for private and public projects. These projects include those undertaken by school districts, libraries, and colleges.