Erika L. Haupt

Shareholder, 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



Overview

Ms. Haupt 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. Ms. Haupt 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

  1. The Ohio State University, Moritz College of Law, J.D.
    • Ohio State Law Journal, Managing Editor
  2. Miami University, B.S.B., Finance

Credentials

Bar Admissions
  1. Ohio
Court Admissions
  1. U.S. District Court, Northern District of Ohio
  2. U.S. District Court, Southern District of Ohio
  3. U.S. Tax Court

Recognitions

  • AV® Preeminent™ rating from Martindale-Hubbell Law Directory
  • "Forty Under 40" award sponsored by Columbus Business First (2001)
  • Named The Best Lawyers in America© "Lawyer of the Year" for Closely Held Companies and Family Businesses Law in Columbus, OH (2017)
  • Named to The Best Lawyers in America© for Litigation - Trusts & Estates (2012-2020); Trusts and Estates (2012-2020); and Closely Held Companies and Family Businesses Law (2016-2020)
  • Named The Best Lawyers in America© "Lawyer of the Year" for Litigation - Trust & Estates in Columbus, OH (2013 & 2020)
  • Selected as an "Ohio Super Lawyer" by Ohio Super Lawyers magazine (2004-2019)
  • Selected as one of the "Top 50 Lawyers in Columbus" by Ohio Super Lawyers magazine (2016)
  • Selected as one of the "Top 50 Female Lawyers in Ohio" by Ohio Super Lawyers magazine (2011, 2012, 2016, 2019)
  • Selected as one of the "Top 25 Female Lawyers in Columbus" by Ohio Super Lawyers magazine (2010-2019)
  • Leadership Columbus, Graduate (2000)
  • Partner-in-Charge of Roetzel Columbus office (2011-2015)

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
    • Nominating Committee
  • Miami University Alumni Association Recruiting Network
  • Ohio Pet Fund, Former Board of Directors

Insights

  1. Alerts
    Ohio Income Tax Changes Effective for Tax Year 2019 (Aug 26, 2019)
    Trusts, Beneficiaries, and the Application of State Income Tax (Jul 31, 2019)
    Evaluating the Fitness of Your Estate Plan for 2018 in Light of the Tax Cuts and Jobs Act (Mar 8, 2018)
    You Get a Car! Everybody Gets a Car! (Jul 12, 2017)
    Ohio Appeals Court Remands Case to Trial Court for Assessment of "Reasonableness" in Delay of Repairs to Well (Dec 2, 2015)
  2. Articles
    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)
    Making Grandkids Rich - Columbus C.E.O. (2006)
  3. Presentations
    Estate Planning Before Divorce, During Divorce and After the End of a Marriage - The American College of Trust and Estate Counsel, Ohio Meeting (May 2019)
    Estate Litigation - Panel Discussion Sponsored by The Columbus Foundation (April 2019)
    "Smart Estate Planning: What You Should Do Now to Avoid Costly Mistakes Later" - Roetzel's Executive & Corporate Counsel Forum (November 2018)
    "Estate and Probate Litigation: Why It Happens and How to Avoid It" - Fiduciary Litigation and Special Needs Seminar Sponsored by Park National Bank (June 2018)
    "Charitable Giving with Retirement Plan Benefits; Securing and Managing the Estate Planning Client Relationship; Estate and Probate Litigation:  Why It Happens and How to Avoid It?" - 29th Annual Estate Planning & Charitable Giving Update Sponsored by The Columbus Foundation and The Columbus Bar Association
  4. Firm News
    66 Roetzel Attorneys Named to 2020 The Best Lawyers in America© List (Aug 15, 2019)
    10 Roetzel Attorneys Named “Lawyer of the Year” by Best Lawyers® (Aug 15, 2019)
    Erika Haupt Featured in Buckeye Lifestyle Magazine (Apr 4, 2019)
    Roetzel Attorneys Named Among Top Lawyers in Ohio by Ohio Super Lawyers Magazine (Dec 12, 2018)
    32 Roetzel Attorneys Honored as 2019 Ohio Super Lawyers and Rising Stars (Dec 11, 2018)

Overview

Ms. Haupt 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. Ms. Haupt 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

  1. The Ohio State University, Moritz College of Law, J.D.
    • Ohio State Law Journal, Managing Editor
  2. Miami University, B.S.B., Finance

Credentials

Bar Admissions
  1. Ohio
Court Admissions
  1. U.S. District Court, Northern District of Ohio
  2. U.S. District Court, Southern District of Ohio
  3. U.S. Tax Court

Recognitions

  • AV® Preeminent™ rating from Martindale-Hubbell Law Directory
  • "Forty Under 40" award sponsored by Columbus Business First (2001)
  • Named The Best Lawyers in America© "Lawyer of the Year" for Closely Held Companies and Family Businesses Law in Columbus, OH (2017)
  • Named to The Best Lawyers in America© for Litigation - Trusts & Estates (2012-2020); Trusts and Estates (2012-2020); and Closely Held Companies and Family Businesses Law (2016-2020)
  • Named The Best Lawyers in America© "Lawyer of the Year" for Litigation - Trust & Estates in Columbus, OH (2013 & 2020)
  • Selected as an "Ohio Super Lawyer" by Ohio Super Lawyers magazine (2004-2019)
  • Selected as one of the "Top 50 Lawyers in Columbus" by Ohio Super Lawyers magazine (2016)
  • Selected as one of the "Top 50 Female Lawyers in Ohio" by Ohio Super Lawyers magazine (2011, 2012, 2016, 2019)
  • Selected as one of the "Top 25 Female Lawyers in Columbus" by Ohio Super Lawyers magazine (2010-2019)
  • Leadership Columbus, Graduate (2000)
  • Partner-in-Charge of Roetzel Columbus office (2011-2015)

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
    • Nominating Committee
  • Miami University Alumni Association Recruiting Network
  • Ohio Pet Fund, Former Board of Directors

Insights

  1. Alerts
    Ohio Income Tax Changes Effective for Tax Year 2019 (Aug 26, 2019)
    Trusts, Beneficiaries, and the Application of State Income Tax (Jul 31, 2019)
    Evaluating the Fitness of Your Estate Plan for 2018 in Light of the Tax Cuts and Jobs Act (Mar 8, 2018)
    You Get a Car! Everybody Gets a Car! (Jul 12, 2017)
    Ohio Appeals Court Remands Case to Trial Court for Assessment of "Reasonableness" in Delay of Repairs to Well (Dec 2, 2015)
  2. Articles
    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)
    Making Grandkids Rich - Columbus C.E.O. (2006)
  3. Presentations
    Estate Planning Before Divorce, During Divorce and After the End of a Marriage - The American College of Trust and Estate Counsel, Ohio Meeting (May 2019)
    Estate Litigation - Panel Discussion Sponsored by The Columbus Foundation (April 2019)
    "Smart Estate Planning: What You Should Do Now to Avoid Costly Mistakes Later" - Roetzel's Executive & Corporate Counsel Forum (November 2018)
    "Estate and Probate Litigation: Why It Happens and How to Avoid It" - Fiduciary Litigation and Special Needs Seminar Sponsored by Park National Bank (June 2018)
    "Charitable Giving with Retirement Plan Benefits; Securing and Managing the Estate Planning Client Relationship; Estate and Probate Litigation:  Why It Happens and How to Avoid It?" - 29th Annual Estate Planning & Charitable Giving Update Sponsored by The Columbus Foundation and The Columbus Bar Association
  4. Firm News
    66 Roetzel Attorneys Named to 2020 The Best Lawyers in America© List (Aug 15, 2019)
    10 Roetzel Attorneys Named “Lawyer of the Year” by Best Lawyers® (Aug 15, 2019)
    Erika Haupt Featured in Buckeye Lifestyle Magazine (Apr 4, 2019)
    Roetzel Attorneys Named Among Top Lawyers in Ohio by Ohio Super Lawyers Magazine (Dec 12, 2018)
    32 Roetzel Attorneys Honored as 2019 Ohio Super Lawyers and Rising Stars (Dec 11, 2018)