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Althea Day, a partner in the employee benefits practice at Morgan Lewis, advises plan sponsors of all types—from tax-exempt organizations and governmental employers to Fortune 100 companies—regarding employee benefits and developing practical solutions to complex issues. Her experience includes the design, implementation, governance, operation, and regulatory compliance of qualified and nonqualified retirement plans, equity and executive compensation arrangements, and health and welfare plans. She also counsels clients, both multiemployer funds and contributing employers, on complex multiemployer plan issues. For more information, please view Althea’s bio at


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