Morgan Lewis

Althea R. Day Partner

Email: aday@morganlewis.com
Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
Phone: 202.739.5366
Fax: 202.739.3001

Althea R. Day is a partner in Morgan Lewis's Employee Benefits and Executive Compensation Practice. Her practice focuses on tax-qualified retirement plans including pension, profit sharing, 401(k) plans, and ESOPs, as well as nonqualified deferred compensation and equity compensation programs. 

Ms. Day's practice also focuses on multiemployer plans and plans sponsored by tax-exempt employers. Ms. Day assists clients with plan design, compliance, and administration issues, and with tax issues relating to plan contributions and distributions.

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

Ms. Day is active in the Employee Benefits Committee of the American Bar Association, Tax Section. She has written articles for The Tax Advisor and the Benefits Law Journal.

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

Practice Accolades

Employee Benefits & Executive Compensation

Listed, Employee Benefits & Executive Compensation (various states) in Chambers USA (2009)

Listed, Labor and Employment: Employee Benefits & Executive Compensation in The U.S. Legal 500 (2009)


Honors + Affiliations

Fellow, American College of Employee Benefits Counsel

Chair, 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)

Education

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