practice areas
Employee Benefits & Executive Compensation Defined Contribution Plans/401(k) Plans Executive & Equity Compensation; Deferred/Non-Qualified Compensation Plans Defined Benefit & Cash Balance Plans Multiemployer Plans Financial Servicesbar admissions
District of Columbia MarylandAlthea R. Day
Email: aday@morganlewis.com
|
Washington, D.C.
1111 Pennsylvania Ave., NW Washington, DC 20004-2541 Phone: 202.739.5366 Fax: 202.739.3001 |
practice accolades
Employee Benefits & Executive CompensationListed, Employee Benefits & Executive Compensation (Nationally) in Chambers USA (2010)
Listed, Tax: Employee Benefits & Executive Compensation in The U.S. Legal 500 (2010)
education
American University, Washington College of Law, 1984, J.D.
California State University, Northridge, 1980, B.A.
Publications
| Date | Title | Publication |
| 10/03/1110/03/11 |
Adverse Tax Consequences for Certain Executives Covered by Nonqualified Deferred Compensation Plans as a Result of Defined Benefit Plan Funding Status |
Employee Benefits LawFlash |
| 04/16/0904/16/09 |
Executive Compensation Clawbacks Webinar |
Webinar |
| 03/19/0803/19/08 |
Snatching Your Bacon Out of the Fire: Self-Correction of 409A Operational Errors, presented as an ALI-ABA Webinar |
Webinar |
| 03/01/08March 2008 |
Sophmore Proxy Season under the SEC’s Revised Executive Compensation Disclosure Rules, presented at the Minority Corporate Counsel Association 7th Annual CLE Expo, Chicago |
Speech |
| 07/01/07July 2007 |
Section 409A’s Cuffs for Linked Plans, BNA Executive Compensation Library |
Article |
| 06/13/0706/13/07 |
Section 409A: the New Deferred Compensation Regulations and What They Mean, presented at a West/Thompson LegalWorks Seminar |
Speech |
| 05/22/0705/22/07 |
Final 409A Regulations: Severance and Distribution Issues |
Webinar |
| 02/01/07February 2007 |
Holiday Gifts for Retirement Plans, presented as an ABA/JCEB Webinar |
Webinar |
| 01/01/07January 2007 |
Do You Know Where Your Stock Plan Is? A Compliance Review for Stock Plans, presented at the January meeting of the American Bar Association's Section of Taxation |
Speech |
| 09/26/0609/26/06 |
Pension Protection Act Series: Defined Contribution Plans |
Webinar |
| 05/01/06May 2006 |
Let the Sun Shine In – Disclosing Executive Pay, presented at the May meeting of the American Bar Association's Section of Taxation |
Speech |
| 03/03/0603/03/06 |
Assessing the Potential Impact of the SEC’s Proposed Expansion of Executive Compensation Disclosure, Tax Analysts Financial Reporting Watch |
Article |
| 02/01/06February 2006 |
SEC’s Proposed Rules on Executive Compensation, presented as an Association of Corporate Counsel Webinar |
Webinar |
| 11/03/0511/03/05 |
Defined Contribution Plan Year-End Roundup |
Webinar |
| 11/01/05November 2005 |
Section 409A – Guidance for Deferred Compensation Plans, presented at the Lloyd Institute National Benefit Conference, Pittsburgh |
Speech |
| 10/25/0510/25/05 |
Defined Contribution Plan: Year-End Roundup |
Webinar |
| 03/16/0503/16/05 |
Deferred Compensation following the American Jobs Creation Act of 2004: What EO Practitioners Need to Know, presented to the D.C. Bar Taxation Section, D.C. Bar Sections Office, Washington, D.C. |
Speech |
| 11/09/0411/09/04 |
American Jobs Creations Act: How It Affects Deferred Compensation |
Webinar |
| 01/01/04January 2004 |
Sarbanes-Oxley Act of 2002: A Changing World for Accounting, Executive Compensation, and Benefits, presented as a Webinar for the International Foundation of Employee Benefit Plans |
Webinar |
| 01/22/0301/22/03 |
Sarbanes-Oxley Act of 2002: A Changing World for Accounting, Executive Compensation and Benefits |
Speech |
| 08/03/0108/03/01 |
Selected Issues Under Section 83, ABA Tax Section Employee Benefits Committee– Section 83: The Cutting Edge |
Article |
| 08/01/01August 2001 |
Section 83: The Cutting Edge, presented at the 2001 Annual Meeting of the ABA Section of Taxation Employee Benefits Committee |
Speech |
| 04/01/01Spring 2001 |
Benefit Plans in Mergers and Acquisitions, presented at the George Washington University School of Law Spring 2001 Takeover and Tender Offers course, Washington, D.C. |
Speech |
| 10/15/0010/15/00 |
Stock-Based Compensation FIN 44, Stock Based Compensation Programs: A Case Study Approach |
Article |
| 10/01/00Fall 2000 |
Stock Based Compensation Programs: A Case Study Approach, presented at the 2000 Fall Meeting of the ABA Section of Taxation |
Speech |
| 06/01/00June 2000 |
Legislative Developments: Cash Balance Disclosure, Y2K Problems, and Pension Pension/Profit-Sharing and Health Benefit Changes, presented at the 2000 Midyear Meeting of the ABA Section of Taxation |
Speech |
| 04/01/00Spring 2000 |
Benefit Plans in Mergers and Acquisitions, presented at the George Washington University School of Law Spring 2000 Takeover and Tender Offers course, Washington, D.C. |
Speech |
| 07/01/9807/01/98 |
Investment Managers Face Continued Cross-Trading Limitations Due to ERISA Fiduciary Obligations, The Tax Advisor |
Article |
| 07/01/9707/01/97 |
Excluding Workers from Benefit Plans – Conflicting Guidance from the Courts, The Tax Advisor |
Article |
| 02/01/97February 1997 |
Benefits Update: Small Business Jobs Protection Act, presented to the Federal Bar Association, Washington, D.C. |
Speech |
| 01/01/971997 |
ESOPs for Closely Held Businesses, presented at the 1997 Annual Meeting of the ABA Section of Taxation Closely Held Business Committee |
Speech |
| 10/01/96October 1996 |
Litigation Update - Recent Developments in ESOP Fiduciary Obligations, presented at the October 1996 ESOP Association Annual Meeting |
Speech |
| 01/01/951995 |
Executive Compensation Considerations for Financial Institutions, Benefits Law Journal Vol. 8, No. 1 |
Article |
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