Event Information

Ben Glass is the Managing Shareholder in the Charleston Office of Ogletree, Deakins, Nash, Smoak & Stewart, P.C. Ben earned his B.A. from the College of Charleston, and his J.D., cum laude, from the University of South Carolina School of Law. After a judicial clerkship with United States District Judge Henry M. Herlong, Jr., Ben joined Ogletree, Deakins in 1995.For the last 25 years, he has represented employers in all manner of labor and employment law issues and spoken regularly on various topics. 

Ben has an active litigation practice, appearing in federal and state courts throughout South Carolina, in both single plaintiff and collective actions, and appearing frequently before the U.S. EEOC, DOL and NLRB. From the beginning of his legal career, Ben has been involved in cutting-edge litigation, forming part of the trial team that defended the first ADA case that went to trial in the District of South Carolina, which resulted in a defense verdict. He has continued to have an active litigation practice, handling multiple cases through trial, as well as regularly handling arbitrations for his clients. He also counsels clients about employment policies and compliance with state and federal employment laws. 

Ben also maintains a traditional labor practice, assisting clients with labor campaigns, collective bargaining negotiations, grievance arbitrations, and unfair labor practice charges. Recently, Ben had the opportunity to combine his two practices when he briefed all arguments before the United States District Court for the District of South Carolina and the United States Court of Appeals for the Fourth Circuit during the successful challenge to the National Labor Relations Board’s Notice Posting Rule brought by the South Carolina Chamber of Commerce and the Chamber of Commerce of the United States.

Education & Admittance to Practice

Education

J.D., cum laude, University of South Carolina, 1993

B.A., College of Charleston, 1998     

Admittance to Practice

South Carolina

U.S. District Court, District of South Carolina

U.S. Court of Appeals, Fourth and Eleventh Circuits

U.S. Supreme Court

The former national director of Privacy Policy and Compliance for the Internal Revenue Service, Francie Kleckley has coordinated responses to high-profile data breaches across the United States. She holds three certifications from the International Association of Privacy Professionals and, though not an attorney, she works closely with the attorneys at Burnette Shutt & McDaniel to offer clients the full range of privacy and data protection services needed in today’s world.

During her time with the IRS, Francie was responsible for planning and overseeing responses to multiple data breaches. She served as incident coordinator, moving rapidly from incident identification to remediation. This work required extensive collaboration across the organization, media interaction, and acquisition of identity monitoring products to ensure a timely and effective response on behalf of the IRS.

She implemented a privacy compliance strategy to ensure IRS adherence with ever-changing federal privacy regulations. Francie also developed a privacy training curriculum for both privacy professionals and IRS employees. She led privacy policy development for the IRS to enhance the agency’s ability to ensure the proper collection, storage, access, transmission, and disclosure of data for the 150 million American taxpayers.

Her certifications from the International Association of Privacy Professionals include a Fellow of Privacy, a credential that demonstrates a comprehensive knowledge of privacy laws, privacy program management and essential data protection practices. The IAPP is the world’s largest information privacy organization. Privacy professionals earn certification only after passing stringent exams covering workplace privacy, limits on private-sector data collection and state and federal privacy regulations. In the case of the Fellow of Information Privacy, earning the credential requires at least three years’ work as a privacy professional as well as references from peers.

This combination of advanced credentials and deep experience allows Francie to help businesses with a broad range of privacy needs, from emergency response to developing sound policies and procedures. She can help organizations make informed privacy policy and compliance decisions and understand their obligations across multiple jurisdictions.

Her privacy and data protection services include:

• Data breach response, notification and remediation
• Compliance audits of systems and policies
• Developing policy recommendations for protection of Personally Identifiable information
• Staff training sessions and materials

All told, Francie worked for 36 years for the IRS, beginning as a revenue officer and rising to an executive position. She also served as the Taxpayer Advocate for the state of South Carolina assisting taxpayers in resolution of disputes and identifying and resolving systemic tax issues. She led an organization that provided nationwide guidance on the most technically complex tax issues.

As an attorney in Nexsen Pruet’s Tax Group, Jim focuses his practice in two distinct areas: employee benefits and state and local tax.  

In the area of state and local tax, Jim regularly represents both corporate and individual taxpayers through all stages of the audit process and resulting litigation before the Department of Revenue, Administrative Law Court, and state appellate courts. Jim has represented clients both challenging proposed assessments and seeking refunds in the areas of corporate tax, income tax, sales and use tax, admissions tax, state tax withholding, and property tax. Jim regularly represents both South Carolina and multinational corporations. 

Jim also works closely with businesses to find and take advantage of tax credits at both the state and federal level. He has experience with state infrastructure and other economic development incentives, as well as federal credits related to alternative energy and low -income housing. He has assisted in the representation of Fortune 500 companies at the Administrative Law Court, South Carolina Court of Appeals, and South Carolina Supreme Court. 

Jim handles matters related to 401(k), profit sharing, pension and other qualified retirement plan administration, as well as the administration of insurance and other fringe benefits. Jim also advises clients with respect to nonqualified plans, including deferred compensation and phantom stock plans. Jim has also helped clients navigate the extensive regulatory network created by Health Care Reform under the Patient Protection and Affordable Care Act. 

In addition to his primary focus, Jim regularly advises public charities, supporting organizations, private foundations, trade associations, social clubs, fraternal organizations, and cooperatives in applying for, receiving, and maintaining their exempt status. Additionally, Jim routinely works with exempt organizations regarding state property tax, admissions tax, and sales tax issues, and regularly assists clients in the sale and acquisition of exempt property to and from both for-profit and non-profit entities. Jim also has assisted in securing reinstatement of revoked and dissolved organizations at both the federal and state level.

Most recently, Jim has handled a number of appeals deriving from preliminary calculations of proposed  Employer Shared Responsibility Payments assessed under the Affordable Care Act. In many cases, Jim has been able to resolve these assessments with the IRS quickly and in an efficient and favorable manner. 

Civic & Professional Memberships

Board of directors, Cooperative Ministry 

Recognitions

Columbia Business Magazine's Legal Elite of the Midlands, 2019

Law School Recognitions include:

Order of the Coif, 2010

Order of the Wig and Robe, 2009-10

CALI Awards – Legal Writing, Veterans Rights Seminar (I) and Clinic  (II) 

Education

University of South Carolina, J.D., 2010

New York University, LL.M., 2011

Harvard University, B.A., 2004 

Bar Admissions

South Carolina

Areas of Experience

Nonprofit and Exempt Organizations Employee Compensation and Benefits Tax Law

Federal Taxation

State and Local Taxation ERISA and Employee Benefits Employment & Labor Law

Related Industries

Pharmaceuticals and Life Sciences 

Notable

Synovus Bank v. S.C. Dep't of Rev., 17-ALJ-17-0418-CC (April 17, 2020) (bank tax and net operating losses) 

McEntire Produce   v.  S.C.  Dep't of Rev., 17-ALJ-17-0060-CC (Sept.  6, 2019) (machine, pollution control, and clean room sales tax exemptions) 

Colonial Pipeline Company v. S.C. Dep't of Rev., 18-ALJ-17-0443-CC (pollution control property tax exemption) 

Books-a-Million, Inc. v. S.C. Dep't of Rev., 2020 WL 2050898 (S.C.  Ct. App.  Filed April 29, 2020) (sales taxation of membership fees) 

SunBelt Furniture Xpress, Inc., v.  S.C. Dep't of   Rev., 19-ALJ-17-0110-IJ (S.C Admin. Law Court filed June 11, 2019) (Order to Quash Subpoena) 

S.C.  Dep’t of Rev. v. Trader Joes East, Inc., d/b/a Trader Joes 752., 18-ALJ-17-0425-CC (S.C. Admin. Law Court Filed April 4, 2019) (alcohol licensing) 

InteliChart, LLC v. C. Dep’t of Rev., 18-ALJ-17-0457-IJ (S.C. Admin. Law Court Filed February 3, 2019) (procedural issues) 

Sodisetti v. Lexington Cnty. Assessor., 18-ALJ-17-0157-CC (S.C. Admin. Law Court Filed January 2, 2019) (application of legal residence property tax exemption to immigrants on work visas) 

Synovus Bank v. S.C. Dep’t of Rev., 17-ALJ-17-0418-CC (S.C. Admin. Law Court Filed October 22, 2018) (net operating loss carryforwards for banks) 

Dollar Tree Stores v. S.C. Dep’t of Rev., 17-ALJ-17-0414-CC (S.C. Admin. Law Court Filed February 16, 2018) (procedural issues) 

Retail Services & Systems, Inc. v. S.C. Dep’t of Rev., 419 S.C. 469, 799 S.E.2d 665 (2017) (constitutionality of liquor license ownership limitation) 

Books-A-Million v. S.C. Dep’t of Rev., 16-ALJ-17-0133 (S.C. Admin. Law Court filed June 6, 2017) (whether membership fees are subject to sales tax) 

Fairfield Waverly, LLC v. Dorchester Cnty. Assessor, 14-ALJ-17-0601-CC (S.C. Admin. Law Court filed Feb. 1, 2017) (ATI exemption) 

Windsor Club, LLC v. Dorchester Cnty. Assessor, 14-ALJ-17-0602-CC (S.C. Admin. Law Court filed Feb. 1, 2017) (ATI exemption) 

Bright-Meyers NA, LLC v. Aiken Cnty. Assessor, 16-ALJ-17-0253-CC (S.C. Admin. Law Court filed Jan. 23, 2017) (property valuation dispute) 

Mead v. S.C. Dep’t of Rev., Opinion No. 5460 (S.C. Ct. App. Dec. 21, 2016) (Homestead Exemption) 

Citigroup, Inc. and Subsidiaries v. S.C. Dep’t of Rev., 15-ALJ-17-0135-CC (S.C. Admin. Law Court Filed October 20, 2016) (corporate tax allocation and apportionment/forced combination) 

Dish DBS Corp. and Affiliates v. S.C. Dep't of Rev., 14-ALJ-17-0285 (S.C. Admin. Law Court filed May 20, 2016) (SC apportionment of service provider based on income producing activity) 

P.F. Chang's China Bistro, Inc. v. S.C. Dep't of Rev., 16-ALJ-17-0083-CC (S.C. Admin. Law Court filed May 23, 2016) (ABL license dispute) 

Hunter-Gatherer Brewery, LLC v. S.C. Dep't of Rev., 16-ALJ-17-0031-CC (S.C. Admin Law Court filed May 2, 2016) (application for brewery license) 

McInnis v. S.C. Dep't of Rev., 13-ALJ-17-04430-CC (S.C. Admin. Law Court filed January 22, 2016) (hobby loss case involving deductions for plane) 

CarMax Auto Superstores West Coast, Inc. v. S.C. Dep’t of Revenue, Opinion No.27474 (S.C. Dec. 23, 2014) (Amicus Curiae Brief filed on behalf of COST) 

Retail Services & Systems, Inc., dba Total Wine & More v. S.C.  Dep’t of Rev. and ABC Stores of South Carolina, Docket No. 2014-CP-02-00259 (constitutionality of South Carolina alcohol licensing statutes) 

Frank R. Mead III v. Beaufort Cnty. Assessor, 13-ALJ-17-0585-CC (S.C. Admin. Law Court filed Aug. 19, 2014) (Property Taxes, Homestead Exemption)

Speaking & Writing

often as possible.

Publications

In addition to the Insights above, Jim as also authored: 

Employment Law Update – Patient Protection and Affordable Care Act: Upcoming Deadlines Require Employer Action, August 20, 2012 

SALT Alert – Multi-state Taxpayers in South Carolina, Take Note, March16, 2012 (co-authored with Rick Reames) 

Federal Tax Consequences of State Economic Development Incentives, March 31, 2010 (co-authored with Burnet R. Maybank III) 

Letters of Inconsistency: Southeast Resource Recovery, Inc. v. South Carolina Department of Health and Environmental Control and Local Loss of Landfill Development, 17 Se. Envtl. L.J. 397 (2009)

Speaking

"Employee Benefits Compliance: Critical Steps to Take for Compliance and Risk Mitigation," Nexsen Pruet's Employment Law Certificate Series Webinar - August 14, 2019 

Presenter, Nexsen Pruet Nonprofit Symposium, "IRS Quid Pro Quo and Substantiation Rules" February  24, 2017 

Presenter, Nexsen Pruet Retail and Commercial Project Development Seminar, "ATI Exemption" February 17, 2017 

Webinar - "Implications of the Changing Administration on Employment and Labor Law" February 8, 2017 

"The Main Duties of a Plan Sponsor" - January 19, 2017 

Presenter at Oct. 2016 SALT Seminar - "Circular 230 Update" and "2016

Attorney General Opinion Update"  

Webinar - "Benefits and Executive Compensation" - October 12, 2016 

"401(k) Plans: A new Landscape Today" presentation - October 4-5, 2016 

Presenter, Nexsen Pruet Employment Law Quarterly Breakfast Briefing, Topic - PPACA: Lessons from Several Months of Full Implementation, May 3, 2016 (South Carolina) and May 10, 2016 (North Carolina) 

"Monetizing Tax Credits," Economic Development Fundamentals Seminar, April 8, 2016 

Presenter, Nexsen Pruet SALT Seminar, Topics: Attorney General Opinion Update, Ethics Circular 230, October 2, 2015 

"PPACA Reporting Requirements," Government Financial Officers Association of South Carolina, May 4, 2015 

"Wellness Programs and the ACA," McLaughlin, Smoak & Clarke InFORUM Presentation, April 16, 2015 

“Sales Tax Issues Related to Sales of Electricity," Annual Meeting of Electric Cooperative Office Managers & Accountants, March 13, 2015 

“Federal and State Quid Pro Quo & Substantiation Rules," SC Bar CLE – South Carolina Nonprofit Corporate Practice Manual, February 5, 2015 

"Federal & State Tax Issues for State Guard Members," South Carolina State Guard, January 10, 2015 

“PPACA Update – Entering 2015,” Government Financial Officers Association of South Carolina, October 15, 2014 

"Attorney General Opinion Update – 2013-14," SALT Seminar, October 3, 2014 

"Medicare Tax on Real Estate Professionals," Realtors Association Seminar, May 23, 2014 

“Effect of Affordable Care Act on Tax Exempt Entities,” Roundtable Discussion Presentation, March 2013 

“PPACA Update,” Greenwood County Chamber of Commerce HR Update, November 19, 2013 

“ Attorney General Opinion Update – 2012-13”, SALT Seminar, November 8, 2013 

“The Impact of Health Care Reform on Your Clients (and You),” South Carolina Association of CPAs (SCACPA), October 17, 2013 

“Incentives for Real Estate Developers: Commercial, Retail, Tourism, Multi-Family,” SALT Seminar, October 5, 2012 

“Selected Issues Regarding Spec Industrial Parks and Mega Sites,” Legal

Outside Nexsen Pruet

Here is the only time you are likely to see the movie "Deliverance" referenced in an attorney biography: 

Jim found his way to South Carolina by way of the Chattooga River (of Deliverance fame), where he worked as a whitewater rafting guide.  These days, he prefers the tranquility of the Midlands’ many blackwater rivers, where he can still be found many weekends. 

In addition, Jim remains active with the Harvard Alumni Association, conducting admission interviews for prospective students and making presentations on behalf of the university. In July 2014, Jim accepted a three-year appointment with the South Carolina State Guard to serve as Captain in the State Guard’s Judge Advocate program, where he provides legal advice regarding exempt organization and other tax issues. 

Prior to moving to South Carolina, Jim worked in the Public Affairs department of the Boston Red Sox for five years, and was lucky enough to be with the team for their World Series championship run in 2004. Stop by and ask to see his World Series ring!

Kathleen McDaniel graduated from the University of South Carolina School of Law in 2007 and was admitted to the practice of law in South Carolina in 2007. She is a member of the South Carolina where she served in the House of Delegates and the Richland County Bar. Her practice areas include government law, environmental law, land use and  zoning and general litigation.  She has served on the Richland County Planning Commission and volunteers for several community organizations. 

Lucy graduated with honors from Furman University in 2005 and received her Juris Doctor, magna cum laude, from the Charleston School of Law in 2009.  While in Law School, Lucy served as a Research Editor of the Charleston Law Review, was awarded the Editorial Excellence Award, competed on the Moot Court team, and worked as a Teaching Fellow.  After graduating from Law School, Lucy had the honor to serve as a Law Clerk to the Honorable Deadra L. Jefferson of the Ninth Judicial Circuit from 2009 to 2010. For the past eleven years, Lucy has focused her practice on representing and advising individuals and small businesses in all areas of employment law. Lucy is admitted to practice in South Carolina, as well as in the U.S. District Court for the District of South Carolina and the Fourth Circuit Court of Appeals. Lucy is a member of the Charleston County Bar Association, the Federal Bar Association, and the National Employment Lawyers Association and has been selected for annual inclusion in Charleston Business Magazine's Legal Elite of the Lowcountry since 2017. Lucy also serves as a board member of the Center for Heirs' Property Preservation and Compass Collegiate Academy Charter School.

 Melissa Kenny has more than 20 years of experience advising clients on business immigration and labor and employment law issues. Ms. Kenny represents clients in multiple industries including manufacturing, technology, health care, quick service/food service, hospitality, government and education. In addition to serving as legal counsel for clients over the past fifteen years, Ms. Kenny worked as a Human Resources Administrator and Affirmative Action Director for the University of Dayton, where she was responsible for writing and directing the University's Affirmative Action Plan.

Immigration Representation

Ms. Kenny’s immigration experience includes the representation of multinational and domestic corporations, their employees and private individuals in business immigration matters before U.S. Citizenship and Immigration Services, the U.S. Department of Labor, and at U.S. Consulates and Embassies throughout the world. Ms. Kenny assists businesses in obtaining and maintaining temporary work visas for professionals and skilled workers. She also has substantial experience assisting U.S. and international companies in sponsoring foreign nationals for green cards including labor certifications, national interest waivers and extraordinary alien petitions, among others. She processes J-1 visa waivers for foreign medical graduates and advises students and exchange visitors on a diverse range of issues. Ms. Kenny defends U.S. employers involved in ICE and state immigration audits,and conducts training sessions for clients on immigration matters including I-9 and E-Verify compliance.

 Labor and Employment Representation

Ms. Kenny provides advice and consultation to clients and assists in litigation matters on topics including: harassment and discrimination, wage and hour issues, restrictive covenants, FMLA, ADA and worker's compensation issues, affirmative action and OFCCP compliance. Additionally, Ms. Kenny regularly provides client training on a diverse range of employment topics including discrimination and harassment in the workplace. Ms. Kenny represents clients before the EEOC, U.S. Department of Labor and other employment agencies. She also advises clients on affirmative action issues in OFCCP compliance desk audits and reviews. Ms. Kenny is a frequent speaker for community and business organizations on immigration and employment topics. 

Education
- J.D., Capital University (1995)
- B.A., magna cum laude, Bowling Green State University (1992)

Publications
- South Carolina Employment Law Letter: Top 5 Immigration Expectations Under the Biden Presidency
- Labor and Employment COVID-19 Response Webinar Series
- International Travel Update
- The Facts on the COVID-19 European Travel Ban
- Immigration: Anticipating Issues For Existing International Workforce

Professional Associations
- Chairperson, South Carolina Bar, Immigration Law Committee
- American Immigration Lawyers Association
- National Association of College and University Attorneys

Honors & Awards
- Named, Legal Elite of the Upstate, Greenville Business Magazine (2018)
- 2012 Leadership in Law Recipient
- "40 Under 40" Award, Savannah Business Journal
- Martindale-Hubbell AV Preeminent© Peer Review Rating

Licensed In
- Georgia
- Ohio
- South Carolina

Admitted In
U.S. District Court - South Carolina

Community Involvement
- Member of the Board of Directors, Hilton Head Christian Academy
- Past Member of the Board of Directors, Hilton Head Island-Bluffton Chamber of Commerce
- Past Chairperson, Lowcountry Workforce Investment Board
- Greater Island Council

Mike Carrouth is a partner in the Columbia office. He is certified as a Specialist in Labor Law by the South Carolina Supreme Court.

Mike has represented clients in successfully responding to union organizing efforts in 30 states.

This work includes successfully defending against multi-site and multi-state national organizing blitzes and card-check/neutrality campaigns. Mike also has represented clients in numerous litigation matters, including jury trials, involving Family and Medical Leave Act (FMLA), Title VII, breach of employment contract, and non-compete enforcement. He practices before state and federal courts, the National Labor Relations Board (NLRB), and state and federal administrative agencies in the areas of union-related matters, employment litigation, discrimination cases, non-compete agreements, and wrongful discharge cases.

Mike is a frequent speaker at seminars on labor and employment and litigation matters. He has written several articles, including "The Impact of the Civil Rights Act of 1991 on Employment Litigation" and "What the General Practitioner Should Know About Employer Liabilities in Conducting Job Interviews."

Mike is “AV” Peer Review Rated by Martindale-Hubbell and has been selected for inclusion in South Carolina Super Lawyers since 2008. He has been listed in Chambers USA, America's Leading Business Lawyers since 2005 and in The Best Lawyers in America since 2007.

He was selected by his peers to be one of Greater Columbia Business Monthly's Legal Elite in 2011 and 2013. 

EXPERIENCE:

Bar Admissions

           South Carolina 

Court Admissions

U.S. Court of Appeals for the Fourth Circuit

U.S. District Court for the District of South Carolina

Profession:

Todd started his career in the Columbia office of the Ogletree Deakins law firm, before accepting a position with the Department of Employment and Workforce (DEW).  He recently re-joined DEW in November 2019, as the agency's Chief Legal Officer.  He left the agency briefly to accept a position with the United States Air Force, where we worked as a part of the Judge Advocate General's Office supporting the 20th Fighter Wing at Shaw Air Force Base.

As Chief Legal Officer, Todd manages the Office of General Counsel, which provides legal solutions to the Executive Director and Chief of Staff, processes subpoenas and FOIA requests, and maintains the agency's Equal Opportunity program.  Todd's role also includes the management of the Unemployment Insurance Appeals Division.

Todd is the immediate past Board President of Senior Resources, Inc., a Richland County non-profit with a mission of serving the county's vulnerable senior citizens through Meals on Wheels and other programs.  He is also a volunteer firefighter with the Columbia-Richland Fire Department.

Education:

Bachelor of Arts - Wake Forest University
Juris Doctor - University of South Carolina

Memberships:

South Carolina Bar
Certified Senior Professional in Human Resources (SPHR)