Althea 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
Publications
| Date | Type | Title |
| 10/03/2011 | LawFlash/Client Alert | Adverse Tax Consequences for Certain Executives Covered by Nonqualified Deferred Compensation Plans as a Result of Defined Benefit Plan Funding Status |
| 04/16/2009 | Presentation | Executive Compensation Clawbacks Webinar |
| 03/19/2008 | Presentation | Snatching Your Bacon Out of the Fire: Self-Correction of 409A Operational Errors, presented as an ALI-ABA Webinar |
| March 2008 | Presentation | Sophmore Proxy Season under the SEC’s Revised Executive Compensation Disclosure Rules, presented at the Minority Corporate Counsel Association 7th Annual CLE Expo, Chicago |
| July 2007 | Outside Publication | Section 409A’s Cuffs for Linked Plans, BNA Executive Compensation Library |
| 06/13/2007 | Presentation | Section 409A: the New Deferred Compensation Regulations and What They Mean, presented at a West/Thompson LegalWorks Seminar |
| 05/22/2007 | Presentation | Final 409A Regulations: Severance and Distribution Issues |
| February 2007 | Presentation | Holiday Gifts for Retirement Plans, presented as an ABA/JCEB Webinar |
| January 2007 | Presentation | 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 |
| 09/26/2006 | Presentation | Pension Protection Act Series: Defined Contribution Plans |
| May 2006 | Presentation | Let the Sun Shine In – Disclosing Executive Pay, presented at the May meeting of the American Bar Association's Section of Taxation |
| 03/03/2006 | Outside Publication | Assessing the Potential Impact of the SEC’s Proposed Expansion of Executive Compensation Disclosure, Tax Analysts Financial Reporting Watch |
| February 2006 | Presentation | SEC’s Proposed Rules on Executive Compensation, presented as an Association of Corporate Counsel Webinar |
| 11/03/2005 | Presentation | Defined Contribution Plan Year-End Roundup |
| November 2005 | Presentation | Section 409A – Guidance for Deferred Compensation Plans, presented at the Lloyd Institute National Benefit Conference, Pittsburgh |
| 10/25/2005 | Presentation | Defined Contribution Plan: Year-End Roundup |
| 03/16/2005 | Presentation | 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. |
| 11/09/2004 | Presentation | American Jobs Creations Act: How It Affects Deferred Compensation |
| January 2004 | Presentation | 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 |
| 01/22/2003 | Presentation | Sarbanes-Oxley Act of 2002: A Changing World for Accounting, Executive Compensation and Benefits |
| 08/03/2001 | Outside Publication | Selected Issues Under Section 83, ABA Tax Section Employee Benefits Committee– Section 83: The Cutting Edge |
| August 2001 | Presentation | Section 83: The Cutting Edge, presented at the 2001 Annual Meeting of the ABA Section of Taxation Employee Benefits Committee |
| Spring 2001 | Presentation | 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. |
| 10/15/2000 | Outside Publication | Stock-Based Compensation FIN 44, Stock Based Compensation Programs: A Case Study Approach |
| Fall 2000 | Presentation | Stock Based Compensation Programs: A Case Study Approach, presented at the 2000 Fall Meeting of the ABA Section of Taxation |
| June 2000 | Presentation | 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 |
| Spring 2000 | Presentation | 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. |
| 07/01/1998 | Outside Publication | Investment Managers Face Continued Cross-Trading Limitations Due to ERISA Fiduciary Obligations, The Tax Advisor |
| 07/01/1997 | Outside Publication | Excluding Workers from Benefit Plans – Conflicting Guidance from the Courts, The Tax Advisor |
| February 1997 | Presentation | Benefits Update: Small Business Jobs Protection Act, presented to the Federal Bar Association, Washington, D.C. |
| 1997 | Presentation | ESOPs for Closely Held Businesses, presented at the 1997 Annual Meeting of the ABA Section of Taxation Closely Held Business Committee |
| October 1996 | Presentation | Litigation Update - Recent Developments in ESOP Fiduciary Obligations, presented at the October 1996 ESOP Association Annual Meeting |
| 1995 | Outside Publication | Executive Compensation Considerations for Financial Institutions, Benefits Law Journal Vol. 8, No. 1 |