Your Estate Plan, Built Around You — Not a Template

No two New Yorkers share the same family, assets, or intentions. At Morgan Legal Group, every consultation with Russel Morgan, Esq. begins with listening — to your priorities, your concerns, and the specific life you are planning for. Whether you live in New York City, Long Island, Westchester, the Hudson Valley, or anywhere Upstate, your plan is shaped by your goals, not a checklist.

What We Build Together

A complete New York estate plan coordinates four interlocking documents:

Document	Governing Law	Core Purpose
Will	EPTL §3-2.1	Directs asset distribution; requires two witnesses and testator signature at the end
Trust(s)	EPTL Article 7	Avoids probate (revocable); reduces taxes or protects assets (irrevocable); preserves benefits via SNT (EPTL 7-1.12)
Durable Power of Attorney	GOL §5-1513	Authorizes a trusted agent to manage finances; durable by default under the 2021 statutory short form
Health Care Proxy	NY Public Health Law Art. 29-C	Appoints a separate agent solely for medical decisions

Dying without a will subjects your estate to EPTL Article 4 intestacy rules — the state decides who inherits, not you.

The 2026 New York Estate Tax Picture

New York’s 2026 basic exclusion is $7,350,000. Estates exceeding the cliff at $7,717,500 (105%) lose the entire exemption and are taxed from dollar one at rates of 3%–16%. New York also adds back gifts made within three years of death. A personalized NY estate tax plan can position your estate — and your beneficiaries — well below that cliff.

See the statewide guide for how these rules apply across all New York regions, or review the estate planning overview if you are starting from scratch.

Schedule Your One-on-One Consultation

Every detail of your plan is reviewed personally by Russel Morgan, Esq. Reserve your appointment now — no forms, no assembly-line intake.

Book Your 30-Minute Appointment