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

• 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 - 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.

• 2009 NIPA Annual Forum & Expo
  "Opportunities in Nonqualified Deferred Compensation Plans "
  April 26 - 29, 2009  
  Las Vegas, Nevada
• COBRA Changes - Recovery Act of 2009
  February 27, 2009
  Columbia, SC
• "Wellness Programs & Other Hot Topics in Employee Benefits"
  SCACPA Industry Conference Presentation
  Columbia, SC
  October 16 & 17, 2008
• 2008 Healthcare Summit
  "Board Governance Issues"
  Kiawah Island, SC
  October 14, 2008
• "Clarifying Tax Exemptions for SC Nonprofits"
  SC Association of Nonprofit Organizations (SCANPO) 2007 Legal Symposium
  Columbia, SC
• "Hot Topics in Taxation for Tax-Exempt Organizations"
  Lutheran Financial Managers Association 29th Annual Meeting and Conference
  Jackson Hole, WY
• "Highlights of the Pension Protection Act of 2006"
  Synovus Trust Company, N.A. Conference
  Pine Mountain, GA
• "Hot Topics and Trends in Employee Benefits"
  Columbia, SC SHRM
• "Employee Benefits Update: Pension Protection Act of 2006"
  Piedmont Area H.R. Association, South Carolina
• Pension Protection Act of 2006
  Corporate and HR Executive Lunch and Learn Seminar
  Hilton Head, SC
• "Saying Goodbye: Helpful Tips for Employee Counseling, Termination, Severance and Releases"
  Nexsen Pruet, LLC Quarterly Breakfast Briefing
  Charleston and Hilton Head, SC
• "What You Need to Know About the Pension Protection Act"
  36th Annual Retirement and Benefits Management Seminar
  Charlotte, NC
• "Is Your Business Ready for Wellness" (Wellness Programs Discussion)
  Orangeburg, SC SHRM