Rachel Leiser Levy

Rachel Leiser Levy addresses complex issues related to tax-exempt organizations, employee benefits, and employment taxes, with a particular focus on the health and higher education sectors. Rachel brings a wealth of knowledge and experience in tax law, particularly in the areas of compensation and benefits, and her distinguished career spans significant roles in both the public and private sectors.

Before joining Deloitte, Rachel was a member of the Senior Executive Service and served as the Associate Chief Counsel, Employee Benefits, Exempt Organizations and Employment Taxes (EEE), at the IRS Office of Chief Counsel. In this capacity, she oversaw the publication of guidance, provided field support, and offered taxpayer advice on a wide array of topics including qualified retirement plans, executive compensation, health and welfare plans, employment taxes, and fringe benefits. She also directed implementation of several major pieces of tax legislation including TCJA, SECURE, SECURE 2.0, and the Inflation Reduction Act. Her portfolio encompassed guidance and support for tax-exempt entities including public and private charities, state and local governments and government instrumentalities, and Indian tribal governments.

As Associate Benefits Tax Counsel in the Office of Tax Policy, US Department of the Treasury, Rachel played a key role in coordinating the implementation of health care reform across the IRS, Department of Labor, US Department of Health and Human Services, and the Domestic and Economic Policy Counsels. She was instrumental in developing policies and guidance related to the taxation of employee benefits, employment taxes, and exempt organizations.

Early in her career, Rachel was legislation counsel for the Joint Committee on Taxation where she contributed to the development and drafting of the Affordable Care Act and emergency pension funding legislation.

In addition to her government service, Rachel has extensive private-sector experience at leading national law firms.

Rachel is on the Advisory Board of the National Center on Philanthropy and the Law and is actively involved with the American Bar Association where she was Co-Chair of the Health and Welfare Subcommittee and the DC Bar Association where she was on the Steering Committee of the Taxation Community. Rachel is also a member and speaker at the International Pension & Employee Benefits Lawyers Association and regularly presents around the country at programs hosted by the Practicing Law Institute, the Joint Committee on Employee Benefits, AICPA, and the TE/GE Joint Council.

Rachel received her J.D. from The University of Chicago Law School where she was a member of the Law Review and Legal Forum.