Nicole Erickson

Nicole B. Erickson is a business, estate planning, and tax attorney with more than ten years of experience serving clients in Oregon, Washington, and Texas. She is the founder of Nicole B. Erickson, Attorney at Law, P.C., based in Portland, Oregon, with clients served remotely throughout the Pacific Northwest.

Nicole's practice centers on estate planning and probate, including wills, trusts, trust and estate litigation, guardianship and conservatorship, charitable planning, business succession planning, and estate, gift, and generation-skipping transfer (GST) tax planning. She has deep experience with advanced trust structures such as grantor retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), intentionally defective grantor trusts (IDGTs), irrevocable life insurance trusts (ILITs), and charitable remainder and lead trusts (CRATs, CRUTs, CLATs, CLUTs).

In her tax practice, Nicole represents clients before the IRS and state revenue departments on audits, liens, levies, collections, installment agreements, and offers in compromise, and she advises on complex fiduciary income taxation. Her business law work spans entity formation, contract negotiation, business acquisitions and sales, and business disputes.

Before founding her firm, Nicole represented ultra-high-net-worth clients at a large regional Texas law firm, crafting confidential tax settlements in multi-billion-dollar tax disputes. She holds an LLM in Taxation from NYU School of Law and a JD from the University of Texas at Austin School of Law, where she graduated as one of the youngest members of her class after completing her undergraduate degree with honors in two years.

Nicole is a member of the Oregon State Bar Tax Section Executive Committee and the Washington State Bar Estate and Gift Tax Subcommittee, and she volunteers with the Oregon State Bar Wills for Heroes Clinic. She is licensed in Oregon, Washington, and Texas, and admitted to practice before the U.S. Tax Court and the U.S. Court of Federal Claims.