 Practices
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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 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.
 Career Highlights
- Member, The ESOP Association
- Member, American Health Lawyers Association
- 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
- Leadership Columbia Class of 2004
- Humane Society for the Prevention of Cruelty to Animals ("SPCA") - Past Vice President
- Chapin Chamber of Commerce, Member
 News
 Publications
- 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.
- "Clarifying Tax Exemptions for SC Nonprofits" -- SC Association of Nonprofit Organizations (SCANPO) 2007 Legal Symposium in Columbia, SC.
- "Hot Topics in Taxation for Tax-Exempt Organizations" -- Lutheran Financial Managers Association 29th Annual Meeting and Conference in Jackson Hole, WY
- "Highlights of the Pension Protection Act of 2006" -- Synovus Trust Company, N.A. Conference in Pine Mountain, GA
- "Hot Topics and Trends in Employee Benefits" -- Columbia, South Carolina 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 in Hilton Head, South Carolina
- "Saying Goodbye: Helpful Tips for Employee Counseling, Termination, Severance and Releases" --- Nexsen Pruet, LLC Quarterly Breakfast Briefing in both Charleston and Hilton Head, South Carolina
- "What You Need to Know About the Pension Protection Act"-- 36th Annual Retirement and Benefits Management Seminar in Charlotte, North Carolina
- "Is Your Business Ready for Wellness" (Wellness Programs Discussion) -- Orangeburg, South Carolina SHRM
 Events
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 Education
- Michigan State University, B.A., 1996
- University of South Carolina, J.D., 1999
- University of Florida, LL.M., in Taxation, 2000
 Civic & Professional Memberships
- Member, The ESOP Association
- Member, American Health Lawyers Association
- Humane Society/SPCA - Past Vice President
- South Carolina Bar
- Chapin Chamber of Commerce, Member
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