Morgan Lewis

Related Events

04/12/15-04/15/15 40th Enrolled Actuaries Meeting, presented by the Conference of Consulting Actuaries Washington, DC
Gregory C. Braden and Althea R. Day, speakers
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Related News

08/25/14 Morgan Lewis Represents APM Terminals North America in Sale of Pioneer U.S. Container Terminal
Morgan Lewis advised leading international port terminal operator APM Terminals North America Inc. in the sale of its state-of-the-art container terminal in Portsmouth, Virginia.
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Photo of  Althea R. Day

practice accolades

Employee Benefits & Executive Compensation

Winner, Chambers USA “Awards for Excellence” for Employee Benefits & Executive Compensation (2014)

Listed, Employee Benefits & Executive Compensation (Nationally) in Chambers USA (2014)

Listed, Labor and Employment: Employee Benefits and Executive Compensation in The Legal 500 United States (2014)

honors + affiliations

Listed, Chambers USA: America's Leading Lawyers for Business (2014)

Listed, Washington, D.C. Super Lawyers (2014)

Fellow, American College of Employee Benefits Counsel

Chair Emeritus, Executive Compensation Subcommittee, Employee Benefits Committee, ABA Section of Taxation

Member, American Bar Association, Tax Section

Member, The District of Columbia Bar Association, Tax Section

Former Member, The Corporate Counsel Executive Compensation Task Force (2004–2005)

bar admissions

  • District of Columbia
  • Maryland
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Althea R. Day

Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
United States
Phone: +1.202.739.5366
Fax: +1.202.739.3001

Althea R. Day is a partner in Morgan Lewis’s Employee Benefits and Executive Compensation Practice. Ms. Day’s practice focuses on all aspects of employee benefits matters. She advises plan sponsors of all types, including public and private companies, multiemployer plans, tax-exempt organizations, and governmental employers regarding the design, governance, operation, and compliance of qualified retirement plans and health and welfare benefit plans. Ms. Day also helps clients to design and implement nonqualified retirement plans and equity and executive compensation arrangements.

For multiemployer plans, Ms. Day advises boards of trustees on governance, operation, and compliance issues. She also counsels contributing employers regarding their participation in multiemployer plans.

Ms. Day provides advice on compliance with the Affordable Care Act (ACA). She assists plan sponsors in complying with the requirements related to coverage mandates, reporting and disclosure, and taxation and penalties. She also helps employers and plan sponsors to analyze and understand how the ACA impacts their workforce structures.

Ms. Day also advises plan sponsors with respect to matters before the Internal Revenue Service (IRS), Department of Labor (DOL), and the Pension Benefit Guaranty Corporation (PBGC), including IRS and DOL voluntary correction programs, obtaining IRS private letter rulings, and addressing PBGC issues arising under ERISA section 4062(e).

Ms. Day joined Morgan Lewis in 2001 with more than 17 years of employee benefits experience. Her prior experience includes positions with the national office of the IRS in the area of employee plans and exempt organizations; an active benefits practice in a Washington, D.C., law firm; and the national office of a large employee benefits consulting/accounting firm.

Ms. Day is active on the Employee Benefits Committee of the American Bar Association, Tax Section. She is a frequent author and speaker and is listed in Chambers USA: America’s Leading Lawyers for Business (2014).

Ms. Day is admitted to practice in the District of Columbia and Maryland.


  • American University, Washington College of Law, 1984, J.D.
  • California State University, Northridge, 1980, B.A.