Erika L. Haupt
Shareholder, Shareholder-in-Charge of Columbus Office, Shareholder-in-Charge of Associates
Columbus
41 South High Street
Huntington Center, 21st Floor
Columbus, OH 43215
P 614.723.2037
F 614.463.9792
P 614.723.2037 | F 614.463.9792
41 South High Street
Huntington Center, 21st Floor
Columbus, OH 43215
P 614.723.2037
F 614.463.9792
P 614.723.2037 | F 614.463.9792
Overview
Erika focuses her practice on wealth transfer and estate planning matters, including business succession planning and all aspects of tax and business planning for owners of closely held businesses. She also counsels clients on general corporate, tax, transactional, and financing matters, estate and trust administration, issues relating to both charitable and non-charitable tax-exempt organizations, and the drafting and negotiation of premarital agreements. In the last several years, her practice has expanded to include fiduciary litigation, representing both trustees and beneficiaries with respect to the distribution of trust assets, interpretation of trust agreements, modification of trust and trust terminations.
Her clients include individuals, closely held, emerging and family businesses, a variety of corporations and other business entities, charities, nonprofit institutions, and professional practices. Erika is active in the community, having served on a number of nonprofit boards and committees.
Experience
- Tax and succession planning for closely held businesses and business owners
- Sophisticated estate tax planning with GRATs, ILITs, QPRTs, grantor trusts, and discounted entities
- Various corporate matters, including entity formation, buy-sell agreements, close corporation and shareholder agreements, independent contractor and confidentiality agreements, entity mergers, and exit strategies
- Developing multi-generational wealth and family business transfer plans
- Preparation and defense of estate and gift tax returns
- Formation of a variety of tax-exempt organizations, including private foundations and public charities, title-holding companies, social clubs, and trade associations for various industries such as fire safe glass and cosmetology
- Charitable planning with split interest remainder and lead trusts, private foundations and public charities
- Drafting and negotiating premarital agreements
- Lifetime wealth preservation planning for individuals and professionals, including planning using domestic asset protections trusts
- Representing individual and corporate trustees with respect to trust interpretation, distribution of assets, operations, trust modification and trust litigation
- Representing trust beneficiaries with respect to distribution of assets, beneficial rights, trust modification, trust litigation and claims of breach of fiduciary duties
Services
Education
-
The Ohio State University, Moritz College of Law,
J.D.
- Ohio State Law Journal, Managing Editor
- Miami University, B.S.B., Finance
Credentials
Bar Admissions
- Ohio
Court Admissions
- U.S. District Court, Northern District of Ohio
- U.S. District Court, Southern District of Ohio
- U.S. Tax Court
Recognitions
- AV® Preeminent™ rating from Martindale-Hubbell Law Directory
- Named The Best Lawyers in America® Columbus "Lawyer of the Year" for Litigation - Trusts & Estates (2013, 2020, 2022, 2024)
- Named The Best Lawyers in America® Columbus "Lawyer of the Year" for Closely Held Companies and Family Business Law (2017, 2021)
- Named The Best Lawyers in America® Columbus "Lawyer of the Year" for Trusts and Estates (2023)
- Named to The Best Lawyers in America® for Litigation - Trusts & Estates (2012-2024); Trusts and Estates (2012-2024); and Closely Held Companies and Family Businesses Law (2016-2024)
- Selected as an "Ohio Super Lawyer" by Ohio Super Lawyers magazine (2004-2023)
- Selected as one of the "Top 50 Lawyers in Columbus" by Ohio Super Lawyers magazine (2016, 2020-2023)
- Selected as one of the "Top 50 Women Lawyers in Ohio" by Ohio Super Lawyers magazine (2011, 2012, 2016, 2019-2023)
- Selected as one of the "Top 25 Women Lawyers in Columbus" by Ohio Super Lawyers magazine (2010-2023)
- Selected as one of the "Top 100 Ohio Lawyers" by Ohio Super Lawyers (2020-2023)
- Central Ohio's Top Lawyers, Columbus CEO Magazine (2021-2022)
- "Forty Under 40" award sponsored by Columbus Business First (2001)
- Leadership Columbus, Graduate (2000)
- Partner-in-Charge of Roetzel Columbus office (2011-2015, 2020-present)
Affiliations
Professional Affiliations
- Columbus Bar Association
- The American College of Trust and Estate Counsel (ACTEC), Fellow
- Planning Committee, Activities, 2016 Ohio Fellows Annual Meeting
- Columbus Estate Planning Council, Chair (2011-2013)
- Ohio State Bar Association
- The Columbus Foundation Professional Council
- The Ohio State University Estate & Gift Planning Professional Advisory Council
Community Affiliations
- The Women's Fund of Central Ohio, Donor Profile
- Professional Advisors Group of The Catholic Foundation of Columbus, Member
- Columbus Rotary (2002-2007), Paul Harris Fellow
- Greater Columbus Salvation Army Advisory Board
- Former Executive Committee Member
- Past Secretary and Resources Development Committee Chair
- Finance Committee
- Miami University Alumni Association Recruiting Network
- Ohio Pet Fund, Former Board of Directors
Insights
Alerts
IRS Issues Inflation Adjustments for 2024 (Nov 13, 2023)
Saving for College While Also Saving for…Retirement? (Oct 10, 2023)
Rising Inflation Affects Ceilings on Retirement Contributions, Transfer Tax Credits and Income Tax Brackets for 2023 (Oct 25, 2022)
What You Should Know About Proposed Estate Tax Law Changes (Sep 7, 2021)
IRS Asks Major Crypto Exchange for Users’ Identities and Data (May 24, 2021)
Articles
Can't We All Just Get Along? Tips for Avoiding Fiduciary Litigation - American Bar Association - Business Torts & Unfair Competition (Summer 2021)
Estate Planning Before, During and After Divorce - Thompson Reuters (Aug 19, 2019)
Avoiding Probate and Protecting Assets - Columbus Business First (Nov 3, 2017)
Estate Planning for the Nontraditional Family: Toto, I've a Feeling We're Not in Kansas Anymore - Probate Law Journal of Ohio (September/October 2011)
Making a Gift with Strings Attached? - Today's Army. Posted with permission of The Salvation Army. (Winter 2006)
Presentations
"The Effects of Divorce on Estate Planning" - The Pittsburgh Foundation (October 2023)
“Hidden No More: The Rise of the Female Managing Partner" - Ohio Women’s Bar Association & Foundation Annual Meeting Panelist (May 2023)
“The Intersection of Divorce and Estate Planning” - Columbus Estate Planning Council (February 2022)
“What to Do with the Family Business” - Smart Business Network Dealmakers Conference Panelist, Columbus, Ohio (September 2021)
"Webinar: Estate Planning Before Divorce, During Divorce and After The End Of A Marriage" - Estate Planning Council of Cleveland (Feb 9, 2021)
Podcast
Can't We All Just Get Along? Tips for Avoiding Fiduciary Litigation (Jul 20, 2021)
Firm News
Roetzel & Andress Earns Recognition in 2024 Best Lawyers (Aug 17, 2023)
22 Roetzel Attorneys Named 2023 Ohio Super Lawyers and Rising Stars (Dec 29, 2022)
Attorneys Farolino & Haupt Named to Super Lawyers® Top List 2023 (Dec 29, 2022)
Roetzel Attorneys Recognized in 2023 Edition of The Best Lawyers in America® (Aug 18, 2022)
Nine Roetzel Attorneys Named “Lawyer of the Year” by Best Lawyers® 2023 (Aug 18, 2022)
Services
- Tax Law
- Corporate & Transactional
- Wealth Transfer & Succession Planning
- Estate Planning
- Probate, Trust & Guardianship Litigation
Overview
Erika focuses her practice on wealth transfer and estate planning matters, including business succession planning and all aspects of tax and business planning for owners of closely held businesses. She also counsels clients on general corporate, tax, transactional, and financing matters, estate and trust administration, issues relating to both charitable and non-charitable tax-exempt organizations, and the drafting and negotiation of premarital agreements. In the last several years, her practice has expanded to include fiduciary litigation, representing both trustees and beneficiaries with respect to the distribution of trust assets, interpretation of trust agreements, modification of trust and trust terminations.
Her clients include individuals, closely held, emerging and family businesses, a variety of corporations and other business entities, charities, nonprofit institutions, and professional practices. Erika is active in the community, having served on a number of nonprofit boards and committees.
Experience
- Tax and succession planning for closely held businesses and business owners
- Sophisticated estate tax planning with GRATs, ILITs, QPRTs, grantor trusts, and discounted entities
- Various corporate matters, including entity formation, buy-sell agreements, close corporation and shareholder agreements, independent contractor and confidentiality agreements, entity mergers, and exit strategies
- Developing multi-generational wealth and family business transfer plans
- Preparation and defense of estate and gift tax returns
- Formation of a variety of tax-exempt organizations, including private foundations and public charities, title-holding companies, social clubs, and trade associations for various industries such as fire safe glass and cosmetology
- Charitable planning with split interest remainder and lead trusts, private foundations and public charities
- Drafting and negotiating premarital agreements
- Lifetime wealth preservation planning for individuals and professionals, including planning using domestic asset protections trusts
- Representing individual and corporate trustees with respect to trust interpretation, distribution of assets, operations, trust modification and trust litigation
- Representing trust beneficiaries with respect to distribution of assets, beneficial rights, trust modification, trust litigation and claims of breach of fiduciary duties
Education
-
The Ohio State University, Moritz College of Law,
J.D.
- Ohio State Law Journal, Managing Editor
- Miami University, B.S.B., Finance
Credentials
Bar Admissions
- Ohio
Court Admissions
- U.S. District Court, Northern District of Ohio
- U.S. District Court, Southern District of Ohio
- U.S. Tax Court
Recognitions
- AV® Preeminent™ rating from Martindale-Hubbell Law Directory
- Named The Best Lawyers in America® Columbus "Lawyer of the Year" for Litigation - Trusts & Estates (2013, 2020, 2022, 2024)
- Named The Best Lawyers in America® Columbus "Lawyer of the Year" for Closely Held Companies and Family Business Law (2017, 2021)
- Named The Best Lawyers in America® Columbus "Lawyer of the Year" for Trusts and Estates (2023)
- Named to The Best Lawyers in America® for Litigation - Trusts & Estates (2012-2024); Trusts and Estates (2012-2024); and Closely Held Companies and Family Businesses Law (2016-2024)
- Selected as an "Ohio Super Lawyer" by Ohio Super Lawyers magazine (2004-2023)
- Selected as one of the "Top 50 Lawyers in Columbus" by Ohio Super Lawyers magazine (2016, 2020-2023)
- Selected as one of the "Top 50 Women Lawyers in Ohio" by Ohio Super Lawyers magazine (2011, 2012, 2016, 2019-2023)
- Selected as one of the "Top 25 Women Lawyers in Columbus" by Ohio Super Lawyers magazine (2010-2023)
- Selected as one of the "Top 100 Ohio Lawyers" by Ohio Super Lawyers (2020-2023)
- Central Ohio's Top Lawyers, Columbus CEO Magazine (2021-2022)
- "Forty Under 40" award sponsored by Columbus Business First (2001)
- Leadership Columbus, Graduate (2000)
- Partner-in-Charge of Roetzel Columbus office (2011-2015, 2020-present)
Affiliations
Professional Affiliations
- Columbus Bar Association
- The American College of Trust and Estate Counsel (ACTEC), Fellow
- Planning Committee, Activities, 2016 Ohio Fellows Annual Meeting
- Columbus Estate Planning Council, Chair (2011-2013)
- Ohio State Bar Association
- The Columbus Foundation Professional Council
- The Ohio State University Estate & Gift Planning Professional Advisory Council
Community Affiliations
- The Women's Fund of Central Ohio, Donor Profile
- Professional Advisors Group of The Catholic Foundation of Columbus, Member
- Columbus Rotary (2002-2007), Paul Harris Fellow
- Greater Columbus Salvation Army Advisory Board
- Former Executive Committee Member
- Past Secretary and Resources Development Committee Chair
- Finance Committee
- Miami University Alumni Association Recruiting Network
- Ohio Pet Fund, Former Board of Directors
Insights
Alerts
IRS Issues Inflation Adjustments for 2024 (Nov 13, 2023)
Saving for College While Also Saving for…Retirement? (Oct 10, 2023)
Rising Inflation Affects Ceilings on Retirement Contributions, Transfer Tax Credits and Income Tax Brackets for 2023 (Oct 25, 2022)
What You Should Know About Proposed Estate Tax Law Changes (Sep 7, 2021)
IRS Asks Major Crypto Exchange for Users’ Identities and Data (May 24, 2021)
Articles
Can't We All Just Get Along? Tips for Avoiding Fiduciary Litigation - American Bar Association - Business Torts & Unfair Competition (Summer 2021)
Estate Planning Before, During and After Divorce - Thompson Reuters (Aug 19, 2019)
Avoiding Probate and Protecting Assets - Columbus Business First (Nov 3, 2017)
Estate Planning for the Nontraditional Family: Toto, I've a Feeling We're Not in Kansas Anymore - Probate Law Journal of Ohio (September/October 2011)
Making a Gift with Strings Attached? - Today's Army. Posted with permission of The Salvation Army. (Winter 2006)
Presentations
"The Effects of Divorce on Estate Planning" - The Pittsburgh Foundation (October 2023)
“Hidden No More: The Rise of the Female Managing Partner" - Ohio Women’s Bar Association & Foundation Annual Meeting Panelist (May 2023)
“The Intersection of Divorce and Estate Planning” - Columbus Estate Planning Council (February 2022)
“What to Do with the Family Business” - Smart Business Network Dealmakers Conference Panelist, Columbus, Ohio (September 2021)
"Webinar: Estate Planning Before Divorce, During Divorce and After The End Of A Marriage" - Estate Planning Council of Cleveland (Feb 9, 2021)
Podcast
Can't We All Just Get Along? Tips for Avoiding Fiduciary Litigation (Jul 20, 2021)
Firm News
Roetzel & Andress Earns Recognition in 2024 Best Lawyers (Aug 17, 2023)
22 Roetzel Attorneys Named 2023 Ohio Super Lawyers and Rising Stars (Dec 29, 2022)
Attorneys Farolino & Haupt Named to Super Lawyers® Top List 2023 (Dec 29, 2022)
Roetzel Attorneys Recognized in 2023 Edition of The Best Lawyers in America® (Aug 18, 2022)
Nine Roetzel Attorneys Named “Lawyer of the Year” by Best Lawyers® 2023 (Aug 18, 2022)