Seth Rosen, a retired partner, was a member of the Tax Department and the Financial Institutions Group whose practice focused primarily on tax issues of particular importance to insurance companies and their affiliates, including insurance company mergers and acquisitions; financings and restructurings; the development of insurance, reinsurance and annuity products; and overall tax planning. In addition, Mr. Rosen worked with private equity groups and other investment managers who are active in the insurance sector. He also represented tax exempt clients, including public charities and private foundations. Chambers USA recommended him as a leading tax lawyer where sources said that he is “very knowledgeable,” and noted that he is “involved in a lot of funds transactions,” he's very astute, has a very good technical understanding of a transaction, and brings good business judgment as well as good tax judgment” while another recalled: “I thought he was really top notch, as well as client-oriented.” He was also recognized by The Legal 500 US, where he was noted as “one of the best tax lawyers in the country.” Mr. Rosen received The Legal Aid Society’s Award for Outstanding Pro Bono Service in 2003 and 2012 for his work teaching young lawyers how to counsel not-for-profit entities.

Mr. Rosen writes and speaks frequently on tax topics of importance to the insurance industry. Recent lectures have included “Current Development Affecting M&A Transaction Planning,” Insurance Tax Conference (2015); “The Rector Report and Other Regulatory Development Affecting Capital Management,” Insurance Tax Conference (2014); “M&A Tax Issues for Insurance Companies in the Current Environment,” Federal Bar Association Income Tax Seminar (2013); “Ethics – Developments Applicable to In-House Tax Departments and Advisors,” Life Insurance Council of New York (2013); “Developments in M&A,” Insurance Tax Conference (2013); “Advanced Reinsurance,” Insurance Tax Conference (2012); “Case Study,” Insurance Tax Conference (2011); “Corporate Restructuring,” Insurance Tax Conference (2009); and “Not-for-Profit Incorporation,” The Legal Aid Society (2002-15). Mr. Rosen is co-author of “XXX Reserve Funding is Debt for Federal Tax Purposes,” Taxing Times (September 2009). Mr. Rosen has served as Chair of both the Council on Taxation and the Committee on Taxation of Corporations of the Association of the Bar of the City of New York; as a Member-At-Large of the Executive Committee of the New York State Bar Association’s Tax Section; and as a member of the Committee on Insurance Companies of the American Bar Association’s Tax Section. Mr. Rosen serves as a member of the Board of Directors of the Insurance Tax Conference; as a member of the Board of Governors and of the Executive and Finance Committees, and as Chair of the Community Engagement Committee, of the Reconstructionist Rabbinical College and Jewish Reconstructionist Communities; and as a member of the Board of Trustees, and of the Audit Committee, of the Newark Museum. Mr. Rosen was formerly a member of the Board of Directors and Corporate Secretary of VisionSpring.

Mr. Rosen joined Debevoise in 1981 and became a partner in 1989. He received his B.A. magna cum laude from the University of Pennsylvania in 1977 and his J.D. cum laude from New York University in 1980, where he was executive editor and book review editor of the Law Review and a member of the Order of the Coif. From 1980-1981, Mr. Rosen served as law clerk to the Hon. William H. Timbers, U.S. Court of Appeals for the Second Circuit.


  • New York University School of Law, 1980, J.D.
  • University of Pennsylvania, 1977, B.A.

Bar Admissions

  • New York