A POWERFUL ADVOCATE AND STRATEGIC LEGAL PARTNER ON YOUR SIDE

NEXT LEVEL LEGAL SERVICE - LICENSED IN OREGON AND WASHINGTON

Nicole B. Erickson brings unparalleled energy and sophisticated technical tax expertise to business matters, tax planning, and estate planning, serving clients from offices in Portland and remotely throughout Oregon and Washington. She delivers timely and practical results, giving clients the freedom to focus on what matters most. With a wealth of more than ten years of sophisticated estate planning and probate experience, she benefits her clients with long-range planning that seeks to avoid potential conflict and improve the bottom line.

Prior to founding the law office of Nicole B. Erickson, Attorney at Law, P.C., Nicole practiced with small and mid-size Portland firms, adding practical tax knowledge and courtroom experience to her repertoire. Before moving to Oregon, she served ultra-high net worth clients at a large regional law firm in Texas, crafting tax settlements for multi-billion-dollar tax disputes which remain confidential. 

Nicole loves adventure and has traveled to Dubai, sailed the Mediterranean, and marched in protests in Barcelona. In her free time, she enjoys exploring the outdoors in the Pacific Northwest with close friends and family.

SPECIALTIES

• BUSINESS

  Contract negotiation, Entity formation, selection, and maintenance, Sales structuring including Asset Purchase and Stock or Membership Interest Purchase Agreements, Business Disputes and Litigation, Trademarks and Copyrights, Letters of Intent, Nondisclosure/Noncompete, Independent Contractor and Employee Agreements, Leases, Landlord-Tenant issues, FEDs, Post Judgment Collection, and Garnishments.

• ESTATE PLANNING AND PROBATE

Wills and Trusts, Probate, Trust and Estate Litigation, Elder Abuse, Guardianship/Conservatorship, Charitable Planning, Business Succession Planning, Estate/Gift/GST Tax Planning, Charitable Trusts (CRATs, CRUTs, NIMCRUTs, CLATs, CLUTs), Grantor Trusts (IDGTs, GRATs, Qualified Personal Residence Trusts or QPRTs), Irrevocable Life Insurance Trusts (ILITs), Gifting Trusts, Family Limited Partnership planning, asset protection strategies, blended family planning, and same-sex couples planning.

• TAX

  IRS Notices, Liens, Levies, Audits, Collection matters, Installment Agreements, Offers in Compromise, and Lien Removal, representation, and guidance for Oregon Department of Revenue and Washington Department of Revenue matters.

Education

• NYU School of Law - LL.M. in Taxation

• The University of Texas at Austin School of Law - J.D.

• The University of Texas at Austin - B.A. Government, with honors

Nicole earned her LL.M. in Taxation from NYU, the foremost program of its kind in the world. Showing her aptitude for strategy and expediency, Nicole was the youngest in her law school class at the University of Texas School of Law, having graduated from college with honors in just two years. Nicole ranked 11th in the nation at the National Forensic League National Tournament in Lincoln Douglas Debate.

SERVICE

Oregon State Bar - Tax Section Executive Committe

The Executive Committee (EC) supervises and controls the affairs of the Oregon State Bar Tax Section.

Washington State Bar - Estate and Gift Tax Subcommittee

This task force frequently reviews and drafts proposed legislation. Representatives from the state Department of Revenue regularly attend committee meetings, giving the department and committee members the opportunity for open and frank discussion of the many complex issues now surrounding state estate taxes.

Washington County Board of Commissioners - Division of Aging and Veteran Services

Nicole is a committed advocate for veterans, a passion she inherited from her father, who was in the Special Forces. She continues her advocacy, having served as an alternate council member of the Washington County Board of Commissioners Division of Aging and Veterans Services and volunteering as a lobbyist on bills that benefit seniors and veterans.  

Wills for Heroes Clinic

Nicole also volunteers with the Oregon State Bar Wills for Heroes Clinic for our valued first responders.

Public Speaking

• “Introduction to Fiduciary Income Taxation and Survey of Advanced Topics” - Oregon Society of CPAs - IRS Practitioner Forum (October 28, 2022)

• “Tax Issues for Family Law Attorneys” - Oregon Tax Law Association (OTLA) (April 20, 2022)

• “Wills, Trusts, and Executing Documents,” Multnomah Bar Association - Young Lawyer Series, with Jonathan D. Mishkin (May 5, 2021)

• “Tax Planning for S Corporations,” Oregon State Bar - Advanced Estate Planning Seminar, with Jonathan D. Mishkin (2020)

• “Estate Planning and Administration,” Department of Energy: Bonneville Power Administration (2019, 2020)

• “Non-Taxable Trust Administration,” Oregon State Bar Basic Estate Planning and Administration Seminar (2017)

• “Family Limited Partnership Update,” Midland College Annual Estate Planning Seminar, with Robert H. Dawson (2005)

PUBLICATIONS

• Crossing the River to Avoid Oregon Taxation of Trust Income, by Nicole B. Erickson and Kristen Chambers, Oregon State Bar Estate Planning Newsletter (August 2018)

• The Rule Against Perpetuities, C. Stephen Saunders and Nicole B. Erickson, Tex. State Bar 18th Advanced Real Estate Drafting Course, Chapter 10 (2007)

• Estate Tax Apportionment and Estate Tax Liability, Nicole B. Erickson, BNA Tax Management Journal: Estates, Gifts, and Trusts (2006)

Professional Affiliations

Oregon State Bar (2013)

• Tax Section

• Estate Planning & Administration Section

• Business Section

• Oregon Trial Lawyers Association

Washington State Bar (2020)

State Bar of Texas (2003)

U.S. Tax Court

PROFESSIONAL AWARDS

Superlawyers - Tax: 2023

TESTIMONIALS

Where do we start? From the first time we corresponded with Nicole we knew she would fight for us. With all the back and forth with attorneys, she was prompt and professional. We appreciate her being there when we had questions or needed answers. For all of that we are very grateful. Thank you from the bottom of our hearts.

- SANDRA and LINDA

I’d reached the point in my life where I wanted to make sure my wife, daughter and other beneficiaries can receive the maximum value of my assets, with the minimum of Federal and State taxes and legal probate hassles. Nicole sat down to discuss my desires and ideas, making sure to confirm and clarify the key points of what I said. After Nicole wrote my estate planning documents, she went over them with me in great detail to confirm what she wrote was what I really wanted. What seemed a daunting and overly complex process was greatly simplified by her expertise.

-Gregory

I decided last year to update my 2001 trust to include additional assets. Hiring Nicole seemed sensible; I’ve known Nicole Erickson for several years, knew she had great law credentials as a graduate of UT Austin and NYU Law with experience in estate planning, and she offered to update my trust for a reasonable fee. I met with Nicole several times, and each meeting was focused and on point. Also, as Nicole prepared the update to my trust, her attention to detail caught several problems with the original trust. For example, one of the complications with my trust is that I have assets in Ohio, Texas, and Oregon. The transfer of the Ohio property (a dower state) to the 2001 trust required that I file a affidavit of martial status, a fact that the attorney who handled the 2001 trust had overlooked. Nicole kept to schedule, completing her portion of the work on time and on budget. Overall, I am happy with the work Nicole did for me, and I’d hire her again for related work.

-Warren

Our HOA Board consulted with Ms. Erickson over a land dispute with a developer. We had questions about arbitration, which she was able to answer with useful, valuable information.

-Anonymous