New York Estate Planning Services: Every Document Your Plan Needs

Estate planning is rarely a single document. A plan that truly protects your family is a coordinated set of instruments — each one doing a different job, and each one drafted so the others reinforce it. At Morgan Legal Group, led by attorney Russel Morgan, Esq., we prepare the full library of New York estate-planning documents and assemble them into one strategy that works together.

We serve clients statewide — New York City and its five boroughs, Long Island, Westchester, the Hudson Valley, and Upstate New York. Wherever you live in the state, the same NY statutes govern your plan, and the same disciplined drafting protects it.

This page is a services overview: a tour of what we build, why each piece matters, and how the documents fit into a single, durable plan. For a deeper walkthrough, see our estate planning overview.

The Core Documents We Prepare

A comprehensive New York estate plan is built from four foundational instruments, coordinated together:

Document	What It Does	Governing NY Law
Last Will & Testament	Directs who inherits; names an executor and guardians for minor children	EPTL §3-2.1
Trust(s)	Avoids probate, reduces tax, protects assets, preserves benefits	EPTL Article 7
Durable Power of Attorney	Authorizes someone to handle your finances if you cannot	GOL §5-1513
Health Care Proxy	Appoints an agent for your medical decisions	Public Health Law Article 29-C

Each document below is something we draft, execute, and integrate — not a menu of unrelated forms.

Wills

Your will is the backbone of most plans. 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 — the testator declaring to the witnesses that the document is their will. We make certain every formality is satisfied, because a single execution defect can invalidate the entire instrument.

If you die without a will, New York’s intestacy rules under EPTL Article 4 decide who inherits — and the result is frequently not what you would have chosen. A properly drafted will replaces that default with your own instructions.

Trusts

Trusts are where strategy lives. Governed by EPTL Article 7, the right trust depends on your goal:

• Revocable living trust — avoids probate so assets pass privately and promptly. Note: a revocable trust offers no estate-tax savings because you retain control of the assets.
• Irrevocable trust — the workhorse for tax reduction, asset protection, and Medicaid planning. Because Medicaid imposes a five-year look-back, irrevocable trusts must be funded well in advance of any anticipated need for long-term care.
• Supplemental Needs Trust (SNT) — under EPTL §7-1.12, an SNT lets a beneficiary with a disability receive an inheritance without losing means-tested government benefits.

We help you choose the structure that matches your objective and fund it correctly. Explore our trusts services.

Powers of Attorney

A power of attorney keeps your financial life running if you become incapacitated. Under GOL §5-1513, a New York power of attorney is durable by default, and we draft on the 2021 statutory short form so banks and institutions accept it without friction. A well-drafted POA can spare your family the cost and delay of a guardianship proceeding.

Health Care Proxies

A health care proxy appoints an agent to make medical decisions for you under Public Health Law Article 29-C. This is a distinct document from your financial POA — one names a decision-maker for money, the other for your care. Both belong in a complete plan.

New York Estate Tax: Planning Around the Cliff

For larger estates, tax planning is essential — and New York’s rules contain a trap most people don’t expect. See our full NY estate tax guide for detail.

For deaths on or after January 1, 2026 (through December 31, 2026), the New York basic exclusion amount is $7,350,000. But New York applies a “cliff” at 105% of the exclusion — $7,717,500. An estate that exceeds the cliff loses the entire exemption and is taxed from dollar one, not just on the excess. New York’s estate-tax rates are progressive, ranging from 3% to 16%.

Two more points shape our strategy:

• New York has no gift tax — but gifts made within three years of death are added back into the taxable estate.
• Because the cliff is so unforgiving, estates near the threshold often benefit from charitable giving, lifetime transfers, or trust planning to stay under $7,717,500.

2026 NY Estate-Tax Figure	Amount
Basic exclusion amount	$7,350,000
Cliff threshold (105%)	$7,717,500
Rate range	3% – 16%
Gift-tax	None (3-year add-back applies)

How We Coordinate the Whole Plan

The value of working with one firm on every document is coordination. Your will and trust must speak to each other so assets flow where you intend. Your POA must be strong enough to fund a trust if needed. Your beneficiary designations must align with the rest of the plan rather than override it. We review the entire picture — for clients across the state, from Manhattan to Buffalo. Start with our statewide guide to see how we work in your region.

Frequently Asked Questions

Do I need a trust if I already have a will?
Often, yes. A will still passes through probate; a revocable living trust under EPTL Article 7 lets assets transfer outside of probate. Many clients use both — the will as a backstop, the trust as the primary vehicle.

What makes a New York will valid?
Under EPTL §3-2.1, you need two attesting witnesses, your signature at the end of the document, and publication (declaring to the witnesses that it is your will). Missing a formality can void the will entirely.

Will a revocable trust lower my estate tax?
No. Because you keep control of the assets, a revocable trust provides no estate-tax savings. Tax reduction generally requires an irrevocable trust or other lifetime planning.

What happens if my estate is just over the cliff?
At $7,717,500 and above, New York taxes the entire estate from the first dollar — the exemption disappears. Estates near that line should plan deliberately to stay under it.

Is my financial POA enough for medical decisions?
No. A power of attorney under GOL §5-1513 covers finances only. Medical decisions require a separate health care proxy under Public Health Law Article 29-C.

Begin Your New York Estate Plan

Whether you need a single document or the full coordinated set, Morgan Legal Group prepares it with New York’s statutes — and the estate-tax cliff — firmly in view.

Schedule a consultation with Russel Morgan, Esq.

Authoritative references: NY Senate / EPTL & GOL · NYS Department of Taxation and Finance · NYS Department of Health.