Mike Brittingham

Michael T. Brittingham is a Certified Tax Specialist who focuses his practice on employee benefits and related tax matters, including qualified and non-qualified retirement plans, welfare benefit plans, fringe benefits, and executive compensation.

Mr. Brittingham has substantial experience with related litigation.

In addition to Mr. Brittingham's advanced legal studies, he practiced public accounting with a national accounting firm and is a Certified Public Accountant.

• Best Lawyers in America since 2007
• Certified Tax Specialist
• Certified Public Accountant

• 62 Attorneys Named to the 2012 Edition of Best Lawyers®
  Nexsen Pruet is proud to announce that 62 of its attorneys have been named to the 2012 edition of Best Lawyers®.
• Fifty-nine Attorneys Selected for Best Lawyers in America®; Five Practice Areas Listed Among Top in the Carolinas
  Nexsen Pruet is proud to announce that 59 of its attorneys have been named to the 2011 edition of Best Lawyers®.
• Nexsen Pruet Attorneys Recognized by Their Peers
  Nineteen Nexsen Pruet attorneys have been named to the 2010 list of South Carolina Super Lawyers®.
• COBRA Subsidy Extended and Expanded
  On December 19, 2009, President Obama signed into law the Department of Defense Appropriations Act, 2010 (2010 DOD Act), part of which extends and expands the program that subsidizes continued health care coverage under COBRA for certain involuntarily terminated employees.
• SC Chamber of Commerce - "HR Minutes: Employee Benefits"
  Tim Timmons, HR director at the South Carolina Chamber of Commerce, talks with Nexsen Pruet Employment and Labor Law attorney Mike Brittingham about new guidelines from the Federal Government regarding retirement savings plans.
• 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.
• Fifty-eight Attorneys Selected for Best Lawyers in America®
  Fifty-eight Nexsen Pruet attorneys will be included in the 2010 edition of The Best Lawyers in America®.
• Twenty-Five Nexsen Pruet Attorneys Named Among South Carolina’s Super Lawyers®
  Twenty-five Nexsen Pruet attorneys have been named to the 2009 list of South Carolina Super Lawyers®.
• 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.
• Nexsen Pruet Video Featured on Website
  The Employment Law Information Network features Nexsen Pruet on its website.
• Video - "Employment Law: How Will the 2008 Election Impact You and Your Business?"
  Employers can expect that efforts will be made to significantly change employment and labor laws and regulations over the next several months. Nexsen Pruet Employment and Labor Law attorneys David Dubberly, William Floyd, Cherie Blackburn and Mike Brittingham provide a briefing to help clients prepare for the changes.
• 45 Nexsen Pruet Attorneys Selected for Best Lawyers
  Columbia, SC – Forty-five Nexsen Pruet attorneys will be included in the 2009 edition of The Best Lawyers in America®. The publication also ranks Nexsen Pruet #1 in eleven practice areas in South Carolina and three in North Carolina.
• 18 Nexsen Pruet Attorneys Named Among South Carolina's "Super Lawyers"
• 38 Nexsen Pruet Attorneys Names To "The Best Lawyers in America 2008"
  Thirty-eight attorneys from Nexsen Pruet, LLC were recently selected by their peers for inclusion in The Best Lawyers in America® 2008 – including six who have now earned the honor for 10 years or more.
• 32 Nexsen Pruet Attorneys Named to 2007 Edition of "Best Lawyers in America"
  Thirty-two attorneys from Nexsen Pruet, LLC have been named to the 2007 edition of Best Lawyers in America – including six who have now earned the honor for 10 years or more.
• 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.
• Three Attorneys Join Nexsen Pruet, Further Strengthening Benefits and Employment Practice
  Nexsen Pruet, LLC, announced today that three new attorneys have joined the firm, bringing added strength and experience to its employee benefits, labor, and employment practice.
  

• 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.
• Health Care Reform Webinar - September 2010
  Health Care Reform Webinar What to Expect and Consider During the 2011 Renewal Season September 8, 2010 This complimentary webinar will focus on Health Care Reform and some of the major issues or questions impacting group medical plans during the 2011 renewal season.
• Employment Law Update - August 2010
  This edition of the newsletter summarizes a Fact Sheet issued by the U.S. Department of Labor (DOL) setting out the agency's view of unpaid internships.
• Employment Law Update - June 2010
  This edition reviews a recent decision by the Fourth Circuit federal appeals court examining who is a "supervisor" for purposes of holding a company liable for sexual harassment conduct by a supervisor.
• Employment Law Update - May 2010
  On March 30, 2010, Governor Sanford signed legislation restructuring, and renaming, the South Carolina Employment Security Commission, and amending the state's employment security law. This month's update describes some of the changes that have taken place at the agency and in the benefits claims process.
• Employment Law Update - April 2010
  Employer wins ADA suit brought by medical intern who could not perform the essential functions of his job with or without a reasonable accommodation.
• Employment Law Alert: The HIRE Act and FICA Taxation of Severance Benefits
  Hiring for the HIRE Act: Federal Legislation Offers Substantial Incentives for Bringing on New Workers and Important New Development Affecting FICA Taxation of Severance Benefits
• Employment Law Update - March 2010
  This edition describes new audit initiatives by the IRS and DOL that focus on potential misclassification of workers as independent contractors when they are, in fact, employees, as well as potential misclassification of employees as exempt from wage and hour laws when they do not meet the requirements for exempt status.
• Employment Law Update - February 2010
  This month's Employment Law Update addresses some of the legal risks associated with employee use of blackberries and cell phones after work hours or while driving.
• COBRA Subsidy Extended and Expanded
  On December 19, 2009, President Obama signed into law the Department of Defense Appropriations Act, 2010 (2010 DOD Act), part of which extends and expands the program that subsidizes continued health care coverage under COBRA for certain involuntarily terminated employees....
• Employment Law Update - December 2009
  This edition addresses employment law issues arising from employee and employer use of online social networking sites.
• 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 - June 2009 Supplemental
  Starting July 1, 2009, private employers in South Carolina with 100 or more employees must comply with the employment verification requirements of the South Carolina Illegal Immigration Reform Act.
• Employment Law Update - June 2009
  This edition focuses on recent court decisions striking down restrictive covenants for being overly broad and highlights the need to narrowly tailor non-compete and non-solicitation agreements.
• 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."

• Video - "Employment Law: How Will the 2008 Election Impact You and Your Business?"
  Employers can expect that efforts will be made to significantly change employment and labor laws and regulations over the next several months. Nexsen Pruet Employment and Labor Law attorneys David Dubberly, William Floyd, Cherie Blackburn and Mike Brittingham provide a briefing to help clients prepare for the changes.
• 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.
• 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.
• Employment Law Update - June 2006
  Recent Decisions Highlight Importance Of Background Checks for Employers

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

            2010 SCACPA Industry Conference

            Columbia, SC           

            October 11-12, 2010   

• 10th Annual Ethics CLE for In-House Counsel
• CPAs in Business & Industry Conference
• 17th Annual South Carolina SHRM State Conference
• SC Association of CPA's - Industry Conference
• Health Care Reform Webinar
• Employment Law Quarterly Breakfast Briefing
• Webinar: Immigration Compliance & Enforcement Update
• Employment Law Special Breakfast Briefing - COBRA
• Quarterly Employment Law Breakfast Briefing - January 2006