Precision matters in New York estate planning. A single drafting error in a will — a missing witness signature, a publication defect under EPTL §3-2.1 — can void years of planning. A revocable trust that is never funded accomplishes nothing. A power of attorney that omits the 2021 statutory short-form language required by GOL §5-1513 may be rejected by banks and brokers.
At Morgan Legal Group, Russel Morgan, Esq. approaches every engagement as a specialist, not a generalist. Our clients across New York City, Long Island, Westchester, the Hudson Valley, and Upstate New York receive a fully coordinated plan — not a collection of isolated documents.
What We Build Together
| Document | Governing Law | Specialist Focus |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Proper execution, publication, witness compliance |
| Revocable or Irrevocable Trust | EPTL Article 7 | Probate avoidance; irrevocable structures for Medicaid 5-year look-back & asset protection |
| Durable Power of Attorney | GOL §5-1513 | 2021 statutory short form; durable by default |
| Health Care Proxy | NY Public Health Law Art. 29-C | Medical decisions; legally distinct from financial POA |
The 2026 NY Estate Tax Cliff — Do Not Ignore It
New York’s 2026 basic exclusion is $7,350,000. Estates exceeding 105% of that figure ($7,717,500) lose the entire exemption — taxed from dollar one at rates up to 16%. Gifts within three years of death are added back. See our NY estate tax guide and our statewide planning overview.
Getting your plan right the first time is always less expensive than fixing it later.
Book a 30-Minute Strategy Session with Russel Morgan, Esq.
Further reading from Morgan Legal Group: the New York estate planning guide.