NEW YORK — Gerald A. Sampson, president and chief operating officer of Neiman Marcus Stores and a key player in the luxury chain’s expansion, will retire Dec. 31.

The company plans to announce the reassignment of Sampson’s duties before his departure, but didn’t specify whether those duties would be reassigned to current management or if a new president would be hired. Reporting to Sampson are the stores organization, including the chain’s three regional store directors; real estate; store planning and design; construction and properties maintenance; food services; loss prevention, and reengineering functions.

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