Estate planning is not a form-filling exercise. A single missed signature, an improperly funded trust, or a power of attorney drafted under outdated law can unravel years of planning the moment it is needed most. At Morgan Legal Group, we work with New Yorkers across the state — from Manhattan and Long Island to Westchester, the Hudson Valley, and Upstate communities — with the discipline of specialists who understand that a second chance rarely comes.
Attorney Russel Morgan, Esq. brings focused expertise in New York estate law to every engagement. Our practice is built around one standard: plans that hold up when they are tested.
What a Complete New York Estate Plan Requires
New York law sets precise requirements for each instrument. A specialist knows them. A generalist guesses.
| Instrument | Governing Law | Why It Matters |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Testator must sign at the END; two attesting witnesses required; defects void the will |
| Revocable Living Trust | EPTL Article 7 | Avoids probate and keeps distribution private; does NOT reduce NY estate tax |
| Irrevocable Trust | EPTL Article 7 | Used for tax reduction, asset protection, and Medicaid planning (five-year look-back applies) |
| Special Needs Trust | EPTL §7-1.12 | Preserves government benefits for a disabled beneficiary |
| Durable Power of Attorney | GOL §5-1513 | 2021 statutory short form; durable by default; governs financial decisions |
| Health Care Proxy | NY Public Health Law Art. 29-C | Appoints an agent for medical decisions; entirely separate from the financial POA |
All six instruments must be coordinated. A will that conflicts with a trust, or a POA signed under the pre-2021 form, can fail entirely.
The 2026 New York Estate Tax Cliff — Specialist Knowledge Required
New York’s estate tax contains one of the most punishing traps in the country. For deaths occurring in 2026, the basic exclusion is $7,350,000. Estates that exceed 105% of that figure — $7,717,500 — lose the exclusion entirely and are taxed from the first dollar at rates from 3% to 16%.
That cliff makes the difference between a $0 estate tax bill and a bill exceeding $1,000,000 on an estate of similar size. See NY Tax Law §952 for current rate schedules.
New York also imposes a three-year gift add-back rule: assets gifted within three years of death are pulled back into the taxable estate. Our NY estate tax guide addresses cliff mitigation in detail.
Why Specialist Representation Changes the Outcome
Dying without a will in New York means intestacy under EPTL Article 4 — the state, not you, decides who receives your estate. A will with a defective execution under EPTL §3-2.1 is admitted to probate proceedings, contested, and sometimes disallowed.
We do not approach estate planning as a document-assembly service. We begin with your full picture — taxable estate, family structure, healthcare wishes, business interests, and Medicaid exposure — and build instruments that function together. Learn more in our estate planning overview, or explore individual pages on wills, trusts, powers of attorney, healthcare proxies, and statewide coverage.
Schedule a consultation with Russel Morgan, Esq.
Further reading from Morgan Legal Group: estate planning in New York.