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No two families are alike, and no two estate plans should be either. A young couple with a new home and a first child needs something very different from a business owner nearing retirement or a widow protecting a legacy for grandchildren. At Morgan Legal Group, personal estate planning means exactly that — a one-on-one process where attorney Russel Morgan, Esq. listens to your goals first and then designs the documents to fit them, rather than fitting your life into a fill-in-the-blank template.
We serve clients across all of New York State — from New York City and Long Island to Westchester, the Hudson Valley, and Upstate. Wherever you live in New York, the same body of law governs your plan, and the same principle guides our work: your plan should reflect your priorities, not somebody else’s checklist.
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What a Complete New York Estate Plan Includes
A comprehensive plan is not a single document. It is four instruments, coordinated so they work together without conflict. When one piece is missing or contradicts another, families end up in court — exactly the outcome planning is meant to prevent.
| Document | NY Authority | What It Does for You |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Directs who inherits, names guardians for minor children, and appoints your executor |
| Trust(s) | EPTL Article 7 | Avoids probate, protects assets, and can plan for Medicaid or estate tax |
| Durable Power of Attorney | GOL §5-1513 | Lets a trusted agent manage your finances if you cannot |
| Health Care Proxy | Public Health Law Article 29-C | Appoints an agent to make medical decisions for you |
Because these documents interlock, we draft them together — not piecemeal. That coordination is where personalized planning truly earns its name.
Your Will — The Foundation
Under EPTL §3-2.1, a valid New York will requires two attesting witnesses, the testator’s signature at the end of the document, and publication (declaring to the witnesses that the document is your will). The technical rules are unforgiving, and a will that ignores them can be challenged. We tailor yours to your specific family — naming guardians, structuring bequests, and addressing the people and assets that matter most to you.
If you die without a will, New York’s intestacy statute (EPTL Article 4) decides who inherits — a rigid formula that rarely matches what anyone actually wants. Learn more on our wills page.
Trusts — Tailored to Your Purpose
A trust is one of the most flexible tools in planning, and the right one depends entirely on your goals:
- A revocable living trust avoids probate and keeps your affairs private — but offers no estate-tax savings.
- An irrevocable trust is used for tax reduction, asset protection, and Medicaid planning, which carries a five-year look-back period.
- A Supplemental Needs Trust (EPTL 7-1.12) preserves a loved one’s eligibility for government benefits while still providing for their care.
We match the structure to your situation. Explore options on our trusts page.
Powers of Attorney and Health Care Proxies
A durable power of attorney under GOL §5-1513 lets your chosen agent manage finances if illness or incapacity prevents you from acting. New York’s 2021 statutory short form modernized this instrument, and it is durable by default — meaning it survives your incapacity, which is precisely when you need it most. See our power of attorney page.
A health care proxy under Public Health Law Article 29-C is separate and distinct from the financial POA — it appoints an agent to make medical decisions on your behalf. Most New Yorkers need both. See our healthcare proxy page.
New York Estate Tax in 2026 — Why Planning Is Personal
New York imposes its own estate tax, and the numbers for 2026 make personalized planning critical:
- The basic exclusion amount is $7,350,000 for deaths on or after January 1, 2026 through December 31, 2026.
- New York applies a “cliff.” Once your taxable estate exceeds 105% of the exclusion — $7,717,500 — you lose the entire exemption. The estate is then taxed from the first dollar, not just the amount above the threshold.
- The tax is progressive, ranging from 3% to 16%.
- New York has no gift tax — but gifts made within three years of death are added back into the taxable estate.
The cliff is unforgiving and easy to stumble over. An estate worth a few hundred thousand dollars over the line can owe dramatically more than one just under it. For families near that threshold, careful, individualized strategy — often involving lifetime gifting and irrevocable trusts — can make an enormous difference. Read our NY estate tax guide for detail.
Why a Personal Approach Matters
Generic planning produces generic results. A template will may technically be valid, but it cannot know that you want your daughter to be executor, that one child needs a supplemental needs trust, or that your estate sits just above the tax cliff. Personalized planning catches those details. When Russel Morgan, Esq. sits down with you, the goal is to understand your family, your assets, and your worries — and then translate them into documents that hold up when they are needed.
For a broader walkthrough, visit our estate planning overview or our New York statewide guide.
Frequently Asked Questions
Do I really need all four documents?
Most New Yorkers benefit from all four — a will, trust planning, a durable power of attorney, and a health care proxy. The will and trusts direct your assets; the POA and proxy protect you while you are alive. Together they cover both life and legacy.
Will a revocable living trust lower my estate tax?
No. A revocable living trust avoids probate and adds privacy, but it provides no estate-tax savings. Tax reduction generally requires irrevocable planning under EPTL Article 7.
What happens if I die without a will in New York?
Your estate passes under EPTL Article 4, New York’s intestacy law. The state’s formula decides who inherits — which often differs from what you would have chosen, and offers no chance to name guardians for minor children.
What is the New York estate tax cliff?
If your taxable estate exceeds $7,717,500 (105% of the 2026 exclusion), you lose the entire exemption and are taxed from the first dollar. Planning around that line is one of the most valuable things we do for clients with larger estates.
Is the health care proxy the same as my power of attorney?
No. The durable POA (GOL §5-1513) governs financial matters; the health care proxy (Public Health Law Article 29-C) governs medical decisions. They are separate instruments, and you should have both.
Ready to build a plan that fits your life? Schedule a 30-minute consultation with Russel Morgan, Esq.
Authoritative sources: NY Senate (EPTL & GOL) · NY Department of Taxation & Finance · NY Department of Health
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