Suzanne Guitar Odom

Sue Odom is a tax attorney in the Columbia, South Carolina office of Nexsen Pruet, LLC, who focuses her practice on the area of ERISA and employee benefits. Ms. Odom has worked extensively with employee benefits, including 401(k), profit sharing, pension and other qualified retirement plans, 403(b) plans and 457(b) plans maintained by tax-exempt organizations, nonqualified retirement plans, health, accident, disability and other welfare plans, COBRA, HIPAA including HIPAA privacy and security, employee benefit plan design and modification, and executive compensation.

In addition to practicing in the area of employee benefits, Ms. Odom also has substantial experience in working with organizations to obtain tax exemption under Section 501(c)(3) or another provision of the tax code,  as well as assisting tax-exempt organizations with operational compliance issues. Ms. Odom also addresses compliance issues in the tax-exempt bond area and works with for-profit entities and their owners in structuring tax-efficient corporate transactions.

Ms. Odom received a B.A. from Michigan State University in 1996, followed by her J.D. from the University of South Carolina Law School in 1999. During law school, Ms. Odom received the Arthur B. Custy Tax Award as the outstanding tax student and was a member of the Order of the Coif and Order of the Wig and Robe. Ms. Odom also was the Associate Articles Editor of the South Carolina Law Review.

After law school, Ms. Odom obtained her LL.M in Taxation at the University of Florida in 2000 and authored an article entitled "Paperless Administration of Employee Benefit Plans: A Practical Analysis of the Unresolved Issues," which was published in the Summer 2000 volume of the Tax Lawyer, a nationally recognized taxation publication.

• Leadership Columbia Class of 2004
• American Jurisprudence Awards in ERISA, Partnership Tax,
• Corporate Tax, Estate and Gift Tax, Income Tax, Products Liability and Legal Research
• Arthur B. Custy Tax Award

• Client Alert - IRS Special Relief Program for Small Charities that Have Not Filed the Form 990-N (e-Postcard)
  The Internal Revenue Service is now offering a one-time special relief program for small charities that are at risk of losing tax-exempt status.
• "Q&A with Columbia's Sue Guitar Odom, tax attorney in the Columbia office of Nexsen Pruet"
  The September 27th edition of South Carolina Lawyers Weekly features a "Q&A with Columbia's Sue Guitar Odom, tax attorney in the Columbia office of Nexsen Pruet."
• Nexsen Pruet Earns Designation as 'Midlands Green Business'
  Nexsen Pruet has earned designation as a Midlands Green Business, joining other Columbia-area organizations that are committed to environmentally responsible practices in the workplace.
• Nexsen Pruet Event Featured in SC Lawyers Weekly
  The March 9th edition of SC Lawyers Weekly features a story about Nexsen Pruet's recent briefing on changes to COBRA.
• COBRA Changes Impact All Employers Providing Group Health Coverage
  New changes to COBRA will impact almost every employer. Nexsen Pruet's Employment and Labor Law Group responds by holding a special breakfast briefing on Friday, February 27th.
• Video Produced for Innoventure 2008
  Learn more about Nexsen Pruet from our video for InnoVenture - a conference bringing together entrepreneurs and venture capitalists.
• Nexsen Pruet Elects Four New Members
  Nexsen Pruet announced that Melissa L. Azallion, Brian C. Bonner, Nikole Setzler Mergo, and Suzanne Guitar Odom have been elected Members (partners) of the firm.
• Americans with Disabilities Act UPDATE - Employment Law Briefing Covers Recent Developments
  Employers constantly struggle with how to apply important ADA requirements to day-to-day issues that arise in the workplace. Please join us for a free breakfast briefing for employers about recent developments under the ADA.

• Employment Law Update: Romance in the Workplace: You, Me and our Employer?
  As Valentine's Day approaches, here are some interesting facts for employers to consider.
• Recent Ruling that Class Action Waivers are Illegal Shows NLRB Remains Active
  On January 3, 2012, the National Labor Relations Board (NLRB) ruled that a class action waiver in a mandatory employment arbitration agreement is illegal.
• I-9 Compliance: Avoiding Traps of New Federal Security Features
  A redesigned federal document is leading to confusion as businesses try to comply with the I-9 requirement.
• Employment Law Update - January 2012
  As employers plan for 2012, the inherent risk posed by departing employees presents an opportunity to reevaluate measures used to protect confidential information and trade secrets from the high cost of misappropriation.
• NLRB Delays Requirement for Employers to Post Pro-Union Notice
  On August 25, 2011, the National Labor Relations Board (NLRB) issued regulations requiring virtually all employers to post a large notice to employees informing them of rights under the National Labor Relations Act (NLRA), particularly their right to unionize. Employers must post the notice beginning April 30th, 2012.
• Employment Law Update - December 2011
  The EEOC is processing a record number of charges and collecting record settlement amounts. It is pursuing an aggressive systemic enforcement program and focusing on hiring issues. In this edition we discuss what the EEOC is doing and some of the implications for employers.
• 2011 Employment and Labor Law - Final Exam Answer Key
  Last week's final exam generated tremendous response from Nexsen Pruet clients and friends. Congratulations to our winners.
• Client Alert: 2010 Tax Act Provides Portability to Reduce the Estate Taxes Paid by Couples
  The IRS is offering a new way for surviving spouses to reduce their estate tax bill if their spouse passed away after December 31, 2010.
• 2011 Employment and Labor Law - Final Exam
  It's time to test your knowledge of the current state of employment and labor law.
• Client Alert: The Taxation Treatment of Employer-Provided Cell Phones
  The Internal Revenue Service has issued long-awaited guidance that clarifies the taxation treatment of employer-provided cell phones or other similar telecommunications equipment.
• Client Alert: A Low Cost Option to Voluntarily Reclassify Workers
  In September, The IRS announced the Voluntary Classification Settlement Program (VCSP), a voluntary initiative allowing taxpayers the opportunity to change the prospective classification of their workers at a low cost. Taxpayers seeking to apply to the VCSP for the fourth quarter of 2011 must act quickly to meet the initial deadlines set by the IRS.
• Pro-Union NLRB Presents Challenges to Employers: Employment Law Update - October 2011
  Recent pro-union decisions and proposed rules by the NLRB pose challenges for employers.
• Wrongful Discharge Claims Limit Employment At-Will Doctrine in North and South Carolina: Employment Law Update - September 2011 Supplemental
  Employment in North and South Carolina is at-will, which generally means an employer can terminate an employee at any time without notice. However, both states have long-recognized exceptions to the employment-at-will doctrine, including provisions that an employee cannot be discharged for reasons that contravene the “public policy” of the state.
• Employment Law Update - August 2011 Supplemental
  This edition is about a United States Supreme Court decision that illustrates the importance of using clear wording when drafting employee invention assignment agreements.
• Employment Law Update - August 2011
  South Carolina and North Carolina have passed state immigration laws mandating employment verification and imposing penalties for failure to comply.
• Employment Law Update - July 2011
  Employers are increasingly disciplining workers over misuse of social media. At issue in so-called “Facebook Firing” cases is whether terminating employees for making disparaging online posts, and having policies prohibiting such posts, violates federal labor law.
• Employment Law Update - June 2011
  This edition analyzes the EEOC's new final regulations implementing the Americans with Disabilities Act Amendments Act of 2008.
• Employment Law Update - October 2009
  This edition focuses on the EEOC's recent publication that addresses waivers of discrimination claims in employee severance agreements; the EEOC reminds employers and employees about requirements for valid and enforceable releases, especially when the releases are for employees age 40 and older.
• Employment Law Update - May 2009
  This edition explains why many employers are seeking privileged legal compliance reviews of their compensation practices and documentation in the aftermath of the Lilly Ledbetter Fair Pay Act.

  A brief video update on immigration compliance developments is available by clicking here. Then, click on the video entitled "Immigration."

• Employment Law Update - January 2008
  This edition analyzes the recent decision of the National Labor Relations Board upholding an e-mail policy that prohibited employees from using the employer's e-mail system to send “non-job-related solicitations.” This Update also contains a Benefits Alert describing a new Equal Employment Opportunity Commission rule allowing employers to coordinate retiree health plans with Medicare.
• Don't Let Company Wellness Programs Throw HIPAA Out
  Wellness programs appear to be the wave of the future. More and more companies are adopting wellness programs to control rising health care cost for their employees.
• Employment Law Update - April 2007
  Are you tired of skyrocketing insurance costs? Do you control these costs without cutting back on the benefits your employees receive? Are you interested in making your employees more accountable for their health and the impact their health has on your insurance costs?
• Employment & Labor Law Desk Reference For The Carolinas
• Unemployment Compensation in South Carolina
  New for 2006! A detailed guide to one of the most complicated and confusing areas of employment law – unemployment compensation.

• “Employee Benefits: Legalities in Discrimination of Health Benefits”

            2010 SCACPA Industry Conference

            Columbia, SC           

            October 11-12, 2010 

• CPAs in Business & Industry Conference
• SC Association of CPA's - Industry Conference