Sue Odom

Sue Odom

Nexsen Pruet, PLLC

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Latest Publications


Tax and Employee Benefits Alert: Important April 30, 2016 Deadline to Adopt Updated Pre-Approved Defined Contribution Retirement...

All employers who are using a pre-approved form for their 401(k), profit sharing, or other defined contribution plan must sign updated documents on or before April 30, 2016 to preserve the tax-qualified status of the plan. ...more

10/21/2015 - 401k Benefit Plan Sponsors Defined Contribution Plans Employer Liability Issues IRS Plan Documents Profit Sharing Qualified Retirement Plans

Tax Alert: Attention Employers Using Pre-Approved Retirement Plans – It’s Amendment Time Again!

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. - One is a prototype plan that uses a checklist-type Adoption Agreement and is...more

4/16/2014 - Form Documents IRS Qualified Retirement Plans

Tax Alert: New Executive Compensation Regulations Clarify Timing of Taxation

The Internal Revenue Service recently published final regulations under Section 83 of the tax code. These regulations deal with the timing for taxation for grants of property (e.g., stock) that are subject to...more

4/8/2014 - Executive Compensation FICA Taxes Forfeiture Insider Trading Internal Revenue Code (IRC) IRS Stocks

US Supreme Court Rules Severance Pay Subject to FICA Taxes

This week, the U.S. Supreme Court confirmed that severance pay is subject to FICA tax. There had been uncertainty about whether FICA taxes were due on severance payments following disparate circuit court rulings in...more

3/27/2014 - FICA Taxes Income Taxes Quality Stores Severance Pay

Employee Stock Ownership Plans: Innovative and Tax-Efficient Tools to Meet Business Planning Needs

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. An ESOP is something to consider if you are...more

1/8/2014 - EBITDA Employee Benefits ERISA ESOP Retirement Plan

Employee Benefits Alert: New Developments Impact Retirement Plans & More

Year-End Amendments - The month of December is a bit different in 2013. Typically, we mark this time scrambling to amend 401(k), profit sharing, and money purchase plans in order to maintain their tax-qualified status....more

12/11/2013 - 401k Employee Benefits Flexible Spending Accounts Profit Sharing Retirement Plan Same-Sex Marriage Use or Lose Rule Year-End Planning Year-End Tax Planning

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