A complete estate plan is not a single form — it is a coordinated set of instruments, each doing a distinct job, drafted to work together so that no gap is left for a court, a creditor, or a tax authority to exploit. At Morgan Legal Group, attorney Russel Morgan, Esq. and the firm prepare the full range of New York estate planning documents for clients across the entire state: New York City, Long Island, Westchester, the Hudson Valley, and Upstate New York. Wherever you live in New York, the same body of state law governs your plan, and the same four cornerstone documents form its foundation.
This page is a services overview — a map of what the firm drafts, why each document exists, and how they fit together. Rather than walking through a single county’s surrogate’s court, it gives you the breadth of the estate planning toolkit so you can see which documents your family actually needs.
The Four Cornerstone Documents of a New York Estate Plan
A comprehensive New York estate plan is built from four coordinated instruments. Most families need all four; many need additional trusts layered on top. Skipping any one of them leaves a hole that the others cannot fill.
| Document | Governing New York Law | What It Does | What Happens Without It |
|---|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Directs who inherits, names an executor, and (for parents) nominates guardians for minor children | Intestacy under EPTL Article 4 — the state’s formula decides, not you |
| Revocable or Irrevocable Trust | EPTL Article 7 | Avoids probate, controls timing of inheritance, and can protect assets or reduce tax | Assets pass through probate; no protection or tax planning |
| Durable Power of Attorney | GOL §5-1513 | Lets a trusted agent manage your finances if you become incapacitated | A costly, public guardianship proceeding may be required |
| Health Care Proxy | Public Health Law Article 29-C | Appoints an agent to make medical decisions when you cannot | No clear voice for your medical wishes; family conflict |
Explore our full estate planning overview »
Wills: The Spine of Your Plan
The Last Will and Testament is where most New Yorkers begin. Under EPTL §3-2.1, a valid New York will must meet strict execution formalities: the testator must sign at the end of the document, the signing (or acknowledgment of the signature) must be made in the presence of at least two attesting witnesses, and the testator must “publish” the document — that is, declare to the witnesses that it is a will. These are not optional niceties. A will that misses a single formality can be challenged and thrown out, sending the estate into intestacy.
Intestacy — dying without a valid will — is governed by EPTL Article 4. The statute imposes a rigid distribution formula that often surprises families: a surviving spouse does not automatically inherit everything when there are children, unmarried partners receive nothing, and the court, not you, selects who administers the estate. Drafting a proper will is the simplest way to take that decision back.
The firm prepares wills that name executors, nominate guardians for minor children, create testamentary trusts for young or vulnerable beneficiaries, and address tangible personal property, charitable bequests, and contingent beneficiaries.
Learn more about New York wills »
Trusts: Probate Avoidance, Protection, and Tax Planning
Trusts, governed by EPTL Article 7, are the most flexible instruments in the estate planning toolkit. The right trust depends entirely on your goal — and the firm drafts the full spectrum.
Revocable Living Trusts
A revocable living trust is the workhorse of probate avoidance. Because assets titled in the trust pass to beneficiaries outside the surrogate’s court process, your family avoids the delay, cost, and public exposure of probate. You retain complete control during your lifetime and can amend or revoke the trust at any time. One important caveat: a revocable trust offers no estate-tax savings and no creditor protection, because the assets remain yours for tax purposes.
Irrevocable Trusts
When the goal is tax reduction, asset protection, or Medicaid eligibility, an irrevocable trust is the tool. By permanently transferring assets out of your taxable estate, an irrevocable trust can shrink estate-tax exposure and shield assets from future creditors. For long-term care, an irrevocable trust is central to Medicaid planning — but New York imposes a five-year look-back on transfers, so this planning must be done well in advance of any need for care.
Supplemental Needs Trusts
A Supplemental Needs Trust (SNT) under EPTL 7-1.12 allows a person with disabilities to receive an inheritance without losing means-tested public benefits such as Medicaid and SSI. The trust supplements — rather than replaces — government support, paying for quality-of-life needs the benefits do not cover.
Durable Power of Attorney: Protecting Your Finances
Incapacity, not death, is the risk most plans underestimate. A Durable Power of Attorney under GOL §5-1513 lets you appoint an agent to handle your financial affairs — paying bills, managing investments, dealing with real estate — if illness or injury leaves you unable to act. Under New York law the power is durable by default, meaning it survives your incapacity (which is precisely when you need it most).
New York overhauled its POA rules with the 2021 statutory short form, which streamlined execution and added penalties for third parties that improperly refuse to honor a valid POA. Without this document, your family may be forced into a guardianship proceeding — expensive, public, and slow — simply to pay your mortgage.
Health Care Proxy: Protecting Your Medical Voice
A financial POA does not cover medical decisions. For that, New York provides the Health Care Proxy under Public Health Law Article 29-C. This document appoints an agent to make health-care decisions on your behalf when you are unable to communicate them yourself. It is a distinct instrument from the financial power of attorney, and a complete plan needs both — one for your money, one for your medical care.
New York Estate Tax in 2026: The Cliff Every Plan Must Account For
New York imposes its own estate tax, separate from the federal one, and its mechanics make planning essential for larger estates. For deaths on or after January 1, 2026 through December 31, 2026, the basic exclusion amount is $7,350,000.
The danger is New York’s notorious “cliff.” Most states phase the tax in gradually. New York does not. Once an estate exceeds 105% of the exclusion — $7,717,500 in 2026 — the entire exemption disappears, and the estate is taxed from the very first dollar. The rate is progressive, running from 3% to 16%.
| 2026 New York Estate Tax | Amount |
|---|---|
| Basic exclusion amount | $7,350,000 |
| Cliff threshold (105% of exclusion) | $7,717,500 |
| Tax rate range | 3% – 16% (progressive) |
| State gift tax | None |
| Gifts within 3 years of death | Added back to the taxable estate |
There is a planning silver lining: New York has no gift tax, so lifetime gifting can reduce a taxable estate. But be careful — gifts made within three years of death are added back to the taxable estate. Crossing the cliff can cost a family hundreds of thousands of dollars in tax that disciplined planning — through irrevocable trusts, charitable bequests, and well-timed gifting — could have avoided entirely.
Read the full New York estate tax guide »
How the Documents Work Together
The power of an estate plan comes from coordination, not from any single document. Your will and your trusts must name consistent beneficiaries. Your trust funding must actually retitle the assets, or the trust accomplishes nothing. Your POA agent and your health care agent should be chosen with the same care as your executor. Tax planning must be layered into the trust structure before the cliff becomes a problem. This is why a do-it-yourself form kit so often fails — it produces isolated documents, not an integrated plan.
Morgan Legal Group prepares these instruments as a unified whole, for clients statewide, ensuring that each document reinforces the others.
Frequently Asked Questions
Do I need all four cornerstone documents, or just a will?
Most New York families need all four. A will handles what happens after death; the durable power of attorney and health care proxy protect you during life if you become incapacitated; and trusts add probate avoidance, asset protection, and tax planning. A will alone leaves significant gaps.
Does a revocable living trust reduce my New York estate tax?
No. A revocable living trust is excellent for avoiding probate and keeping your affairs private, but because you retain control of the assets, they remain in your taxable estate. To reduce New York estate tax you generally need an irrevocable trust and other strategies under EPTL Article 7.
What is the New York estate tax “cliff” in 2026?
For 2026, the basic exclusion is $7,350,000. If your taxable estate exceeds $7,717,500 (105% of the exclusion), you lose the entire exemption and the estate is taxed from the first dollar at progressive rates of 3% to 16%. Planning is critical for estates approaching that threshold.
Is my power of attorney the same as my health care proxy?
No. The durable power of attorney (GOL §5-1513) covers financial decisions, while the health care proxy (Public Health Law Article 29-C) covers medical decisions. They are separate documents, and a complete plan includes both.
Does Morgan Legal Group serve clients outside New York City?
Yes. The firm serves clients statewide — New York City, Long Island, Westchester, the Hudson Valley, and Upstate New York. New York estate law applies uniformly across the state, so the same planning principles protect families wherever they live.
Begin Your New York Estate Plan
Your family deserves a plan that is coordinated, current, and built on New York law. Attorney Russel Morgan, Esq. and Morgan Legal Group prepare the full range of estate planning documents for clients across the state.
Schedule your consultation with Russel Morgan, Esq. »
External resources: New York State Senate (EPTL & GOL statutes), New York State Department of Taxation and Finance — Estate Tax, New York State Department of Health.
Further reading from Morgan Legal Group: how trusts fit an estate plan.