A will is the document most people picture when they think about estate planning — but it is rarely the only document you need. At Morgan Legal Group, attorney Russel Morgan, Esq. and our team prepare wills as one part of a coordinated services suite: the last will and testament, revocable and irrevocable trusts, the durable power of attorney, and the health care proxy. This page takes a services-overview approach — instead of treating the will in isolation, it shows you the full breadth of instruments we draft and how each one carries its share of the plan across New York State.
We serve clients statewide: New York City, Long Island, Westchester, the Hudson Valley, and Upstate. The statutes below apply the same way whether your home and assets sit in Manhattan, Suffolk County, Albany, or the Finger Lakes.
What a New York Will Does — and What It Cannot Do
A last will and testament is your written instruction for who receives your property after death, who raises your minor children, and who serves as executor. Under EPTL §3-2.1, a valid New York will must be:
- In writing and signed by the testator at the end of the document;
- Witnessed by two attesting witnesses, who sign within a reasonable time of the testator’s signature;
- Published — meaning the testator declares to the witnesses that the document is their will.
Miss any of these formalities and the will can fail. When a person dies without a valid will (intestate), New York’s intestacy rules under EPTL Article 4 decide who inherits — and those default shares frequently do not match what the person would have wanted. A spouse and children, distant relatives, and the order of distribution are all set by statute, not by your wishes.
A will also has limits that surprise many people. It controls only the assets that pass through your probate estate. It does not govern jointly held property, accounts with named beneficiaries, or assets held in trust. And a will does not avoid probate — it is the document admitted to probate. That single fact is why the will almost never travels alone.
The Documents We Prepare — A Services Overview
The strength of an estate plan comes from coordinating several instruments so they reinforce one another. Below is the breadth of what we draft. Explore each in depth on its dedicated service page, and start with our estate planning overview for how they fit together.
| Document | Governing NY Law | What It Handles |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 (intestacy: Article 4) | Who inherits probate assets; guardian for minors; names your executor |
| Revocable Living Trust | EPTL Article 7 | Avoids probate; holds assets during life; no estate-tax savings |
| Irrevocable Trust | EPTL Article 7 | Tax reduction, asset protection, Medicaid planning (5-year look-back) |
| Supplemental Needs Trust | EPTL §7-1.12 | Preserves means-tested benefits for a disabled beneficiary |
| Durable Power of Attorney | GOL §5-1513 | Financial/legal authority for an agent; durable by default |
| Health Care Proxy | Public Health Law Art. 29-C | Appoints an agent for medical decisions |
Trusts — beyond what a will can reach
A will passes through probate; a trust does not. A revocable living trust (EPTL Article 7) lets you move assets into a trust during your lifetime so they transfer privately at death without court administration. Important nuance: a revocable trust avoids probate but provides no estate-tax savings, because you still control the assets.
For tax reduction, asset protection, or Medicaid eligibility, an irrevocable trust is the tool — you give up control in exchange for those benefits, and Medicaid planning must account for the 5-year look-back on transfers. Where a loved one with disabilities is involved, a Supplemental Needs Trust under EPTL §7-1.12 preserves access to government benefits. See our trusts page for how these are built and funded.
Power of attorney — the document for incapacity, not death
A will speaks only at death. If you become incapacitated while alive, your will does nothing. The durable power of attorney under GOL §5-1513 fills that gap, authorizing a trusted agent to handle your financial and legal affairs. New York’s 2021 statutory short form modernized the document. It is durable by default — it remains effective if you lose capacity. Learn more on our power of attorney page.
Health care proxy — your voice for medical decisions
Financial authority and medical authority are separate. The health care proxy under Public Health Law Article 29-C appoints an agent to make medical decisions when you cannot speak for yourself — distinct from the financial POA, and not interchangeable with it. Details on our healthcare proxy page.
A comprehensive New York estate plan brings all four together: a will + trust(s) + a durable power of attorney + a health care proxy, coordinated so that one instrument never undermines another.
New York Estate Tax in 2026 — Why the Will Is Not Enough
For larger estates, the will and trusts must be drafted with the New York estate tax in mind.
- Basic exclusion amount (2026): $7,350,000 for deaths on or after 1/1/2026 through 12/31/2026.
- The cliff: New York’s exemption phases out completely once the estate exceeds 105% of the exclusion — $7,717,500. An estate over the cliff loses the entire exemption and is taxed from the first dollar, not just the excess. The difference between just under and just over the cliff can be enormous.
- Rates: progressive, 3% to 16%.
- No gift tax — but a 3-year add-back: New York imposes no gift tax, yet gifts made within 3 years of death are added back into the taxable estate.
Planning near the cliff is precision work. Strategies such as charitable bequests or carefully timed gifting can pull an estate back under the threshold — but only when the will and trusts are drafted to work together. Our NY estate tax guide walks through the numbers in detail.
How Our Services Process Works
- Discovery. We map your assets, family, and goals to see which documents your situation actually requires.
- Drafting the suite. We prepare the will and every companion document so beneficiary designations, trust funding, and fiduciary appointments align.
- Execution. We supervise signing so EPTL §3-2.1 formalities — signature at the end, two witnesses, publication — are met without defect.
- Funding and follow-up. Trusts are funded, agents are notified, and the plan is reviewed as your life and the law change.
Because we serve clients across New York State, the same coordinated process applies whether you are in the five boroughs, on Long Island, in Westchester, the Hudson Valley, or Upstate. See our statewide guide for regional notes.
Frequently Asked Questions
Do I need more than a will?
Almost always, yes. A will governs only probate assets and only takes effect at death. It does nothing if you become incapacitated, and it does not avoid probate. A durable power of attorney (GOL §5-1513), a health care proxy (Public Health Law Article 29-C), and often a trust (EPTL Article 7) complete the plan.
What makes a New York will valid?
Under EPTL §3-2.1, the will must be in writing, signed by the testator at the end, witnessed by two attesting witnesses, and published — the testator must declare to the witnesses that it is their will. A defect in these formalities can void the document.
Will a revocable living trust lower my estate tax?
No. A revocable living trust (EPTL Article 7) avoids probate but provides no estate-tax savings, because you retain control of the assets. Tax reduction comes from irrevocable trusts and other strategies, drafted with New York’s 2026 exclusion of $7,350,000 and the $7,717,500 cliff in mind.
What happens if I die without a will in New York?
Your estate passes by intestacy under EPTL Article 4. New York’s default shares — among spouse, children, and other relatives — control distribution, regardless of your actual wishes, and the court appoints an administrator.
Does New York tax gifts I make before death?
New York has no gift tax. However, gifts made within 3 years of death are added back into your taxable estate, so last-minute gifting to dodge the estate tax has limits.
Ready to build a complete estate plan — not just a will? Schedule a consultation with Russel Morgan, Esq.: book a 30-minute call.
For official references, see the New York Senate (EPTL), the New York State Department of Taxation and Finance, and the New York State Department of Health.
Further reading from Morgan Legal Group: the New York estate planning guide.