No two New Yorkers share the same family, the same assets, or the same goals — so no two estate plans should look alike. At Morgan Legal Group, attorney Russel Morgan, Esq. builds plans around your circumstances, not a template. We serve clients statewide: New York City, Long Island, Westchester, the Hudson Valley, and Upstate. Below are the questions we hear most often, answered with the actual New York law that governs them.
Quick takeaway: A complete New York estate plan coordinates four documents — a will, one or more trusts, a durable power of attorney, and a health care proxy — so they work together for your specific situation.
The Core Documents
What documents make up a complete New York estate plan?
A comprehensive plan is not a single piece of paper. It is four instruments designed to fit together:
| Document | Governing law | What it does for you |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Directs who inherits and names guardians for minor children |
| Trust(s) | EPTL Article 7 | Avoids probate, protects assets, or plans for Medicaid |
| Durable Power of Attorney | GOL §5-1513 | Lets a trusted agent manage finances if you can’t |
| Health Care Proxy | Public Health Law Article 29-C | Names an agent for medical decisions |
The personalized part is how these connect — which assets fund a trust, who serves as agent, and how the documents are sequenced for your goals.
How is a will signed properly in New York?
Under EPTL §3-2.1, a valid New York will requires the testator to sign at the end of the document, to “publish” it (declare to the witnesses that it is the will), and to have two attesting witnesses. Small mistakes here are a leading cause of will contests, which is why we supervise every execution.
What happens if I die without a will in New York?
You die intestate, and EPTL Article 4 decides who inherits — not you. The statute distributes your estate to a spouse, children, or more distant relatives in fixed shares, regardless of your wishes or your relationships. A personalized will replaces that rigid formula with your own intentions.
Trusts and Probate
Will a revocable living trust avoid probate?
Yes. A revocable living trust under EPTL Article 7 holds your assets so they pass outside the probate process, which can mean privacy and a faster transfer for your heirs. Note one common misconception: a revocable trust does not by itself reduce estate tax — its purpose is probate avoidance and control. See our Trusts page for details.
When would I need an irrevocable trust instead?
An irrevocable trust is the tool when your goals include tax reduction, asset protection, or Medicaid planning. Because you give up direct control, assets can be removed from your taxable estate. For Medicaid, timing is critical: there is a five-year look-back period, so the plan must be put in place well before benefits are needed.
Can I protect a loved one with special needs?
Yes — through a Supplemental Needs Trust (SNT) under EPTL 7-1.12. An SNT lets you provide for a disabled beneficiary while preserving their eligibility for needs-based government benefits. This is one of the most personalized instruments we draft, because it must match the individual’s specific benefit programs and life circumstances.
Powers of Attorney and Medical Decisions
What does a durable power of attorney do?
Under GOL §5-1513, a New York power of attorney is durable by default, meaning it stays effective even if you later become incapacitated. New York uses a 2021 statutory short form. Your agent can handle finances, banking, and property — so choosing the right person, and defining their powers, is a deeply individual decision. Learn more on our Power of Attorney page.
Is the health care proxy the same as my financial POA?
No — and confusing the two is a costly mistake. A health care proxy under Public Health Law Article 29-C appoints an agent for medical decisions only, and is entirely separate from the financial power of attorney. Many clients name different people for each role. Our Health Care Proxy page explains how to coordinate them.
New York Estate Tax in 2026
How much can I leave before New York estate tax applies?
For deaths on or after January 1, 2026 through December 31, 2026, the New York basic exclusion is $7,350,000. Estates above that are taxed at progressive rates from 3% to 16%.
What is the New York “estate tax cliff”?
This is the trap that catches unprepared estates. New York phases out the exclusion entirely once your estate exceeds 105% of the exclusion — $7,717,500 in 2026. Cross that cliff and you lose the entire exemption: the estate is taxed from the first dollar, not just the amount over the threshold.
| 2026 figure | Amount |
|---|---|
| Basic exclusion | $7,350,000 |
| Cliff (105%) | $7,717,500 |
| Rate range | 3% – 16% |
Personalized planning — using trusts, charitable gifts, or “Santa Clause” provisions — is how we keep estates from tumbling over the cliff. Read our NY Estate Tax Guide for strategies.
Does New York tax lifetime gifts?
New York has no gift tax. However, any gift made within three years of death is added back into your taxable estate. That three-year add-back makes the timing of gifts a central part of any tailored tax plan.
Build a Plan That Fits You
Estate planning is not a form to fill out — it is a set of decisions about the people and assets you care about. Russel Morgan, Esq. and the Morgan Legal Group team design plans for clients across New York State, wherever you live.
Schedule your personalized 30-minute consultation →
Explore more: Estate Planning Overview · Wills · Trusts · Power of Attorney · Health Care Proxy · NY Estate Tax Guide · NY Statewide Guide
Authoritative references: NY State Senate (EPTL & GOL) · NY Department of Taxation and Finance · NY Department of Health
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