Suzanne Guitar Odom: Lawyer with Nexsen Pruet, LLC

Suzanne Guitar Odom

Columbia,  SC  U.S.A.

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Practice Areas

  • Electric Cooperatives
  • Employee Benefits Guidance and Litigation
  • Employee Compensation & Benefits
  • Employment & Labor Law
  • Tax Exempt Organizations
  • ERISA and Employee Benefits
  • Federal Taxation
  • Health Care
  • Tax
University Michigan State University, B.A., 1996
Law SchoolUniversity of South Carolina, J.D., 1999; University of Florida, LL.M. in Taxation, 2000
Admitted1999, South Carolina

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.

Career Highlights

· 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

· Best Lawyers in America - Employment Benefits (ERISA) Law; Tax Law (2013)


77 Nexsen Pruet Attorneys Named to the 2014 Edition of Best Lawyers in America®
Nexsen Pruet is pleased to announce that 77 attorneys have been named to Best Lawyers in America for 2014.

Nexsen Pruet Attorneys Named to the 2013 Edition of Best Lawyers in America®
Nexsen Pruet attorneys have been named to the Best Lawyers in America® list for 2013.

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 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.


Employment Law Update: U.S. Supreme Court Set to Define "Supervisor" for Purposes of Title VII
The U.S. Supreme Court recently heard arguments in a case that could have a significant impact on employer liability. Specifically, as the result of an appeal in Vance v. Ball State University, et al, 646 F.3d 461 (7th Cir. 2011), the Court is poised to decide who qualifies as a "supervisor" for purposes of liability under Title VII of the Civil Rights Act.

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.

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.

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.


· A Year in the Life of a 401(k) Plan
CPAs in Business & Industry Conference
The South Carolina Association of CPAs
Columbia, SC
May 21-22, 2012

· "Plan Sponsor Perspectives on Health Care Reform"
41st Annual Retirement and Benefits Management Seminar
University of South Carolina's Darla Moore School of Business
Columbia, SC
April 26-27, 2012

· "Classifying Workers - Who is Eligible?"
2012 National Institute of Pension Administrators Annual Forum & Expo
Las Vegas, NV
April 29-May 2, 2012

· The Classification of Workers and Impact on Benefit Plans
40th Annual Retirement and Benefits Management Seminar
University of South Carolina's Darla Moore School of Business
Charlotte, NC
April 28-29, 2011

· "The Economy Takes a Swing at 401(k) Plans" & "The New 'Normal' for Plan Administration"
2010 National Institute of Pension Administrators Annual Forum & Expo
Las Vegas, NV
May 2-10, 2010

· "Employee Benefits: Legalities in Discrimination of Health Benefits"
2010 SCACPA Industry Conference
Columbia, SC
October 11-12, 2010


Civic & Professional Memberships

· Greater Chapin Community Endowment - Board Member/Treasurer

· The ESOP Association - Member

· American Health Lawyers Association - Former Member

· Humane Society/SPCA - Past Vice President

· South Carolina Bar


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Attention Employers Using Pre-Approved Retirement Plans - It’s Amendment Time Again!
Suzanne Guitar Odom, April 23, 2014
Do you sponsor a tax-qualified retirement plan that was pre-approved by the IRS? If so, pre-approved documents take one of two forms.

New Executive Compensation Regulations Clarify Timing of Taxation
Suzanne Guitar Odom, April 8, 2014
The Internal Revenue Service recently published final regulations under Section 83 of the tax code.

Employee Stock Ownership Plans: Innovative and Tax-Efficient Tools to Meet Business Planning Needs
Suzanne Guitar Odom, January 9, 2014
You may have heard of them, but may not fully appreciate or understand how an Employee Stock Ownership Plan or “ESOP” could help you meet your business planning goals.

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Office Information

Suzanne Guitar Odom

1230 Main Street, Suite 700
ColumbiaSC 29201


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