Althea R. Day

Partner

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.