Morgan Legal Group serves individuals and families across New York State — from New York City and Long Island to Westchester, the Hudson Valley, and communities Upstate. Led by Russel Morgan, Esq., the firm’s practice is built around one idea: a complete estate plan is not a single document, it is a coordinated set of instruments that work together. Our focus is on preparing that full suite of documents, correctly and under New York law.
What Sets Our Approach Apart: Document Breadth
Many clients arrive having signed only a will — or only a power of attorney. That is a partial plan. Under New York law, a comprehensive estate plan coordinates four core instruments:
| Document | Governing Authority | Core Purpose |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Direct asset distribution; name an executor and guardians |
| Revocable or Irrevocable Trust | EPTL Article 7 | Avoid probate, protect assets, or reduce NY estate tax |
| Durable Power of Attorney | GOL §5-1513 (2021 form) | Authorize a financial agent while you are living |
| Health Care Proxy | NY Public Health Law Art. 29-C | Appoint a medical decision-maker; separate from financial POA |
Each document fills a gap the others cannot. A will has no effect before death and offers no probate avoidance. A power of attorney covers finances but has no authority over medical choices — that requires a separate health care proxy. Trusts under EPTL Article 7 serve different purposes depending on their structure: a revocable living trust bypasses the Surrogate’s Court probate process entirely, while an irrevocable trust is the tool for New York estate tax reduction, asset protection, and Medicaid planning (subject to the five-year look-back rule). A Special Needs Trust, authorized under EPTL §7-1.12, preserves a beneficiary’s government benefit eligibility.
Dying without a will is not a neutral outcome. New York’s intestacy rules under EPTL Article 4 distribute your estate according to a statutory formula — not your wishes. Our estate planning overview explains how intestacy affects blended families and unmarried partners in particular.
New York Estate Tax: The Cliff Matters in 2026
For deaths occurring in 2026, New York’s basic exclusion amount is $7,350,000. What distinguishes New York’s tax from the federal system is the cliff: an estate valued above 105% of the exclusion — $7,717,500 — loses the exclusion entirely and is taxed from the first dollar at rates between 3% and 16%. New York also has no gift tax, but gifts made within three years of death are added back to the taxable estate. Planning around this cliff is a central reason clients across New York State engage us well before a health crisis. Details are on our NY estate tax guide.
Serving All of New York
We prepare documents for clients throughout the state. Whether your assets are a Brooklyn co-op, a Long Island home, an Upstate farm, or a Westchester investment account, New York law governs — and the same statutes, the same exclusion thresholds, and the same drafting standards apply statewide.
Ready to build a complete plan? Schedule a consultation with Russel Morgan, Esq. — and arrive knowing exactly which documents you need and why.
Further reading from Morgan Legal Group: estate planning in New York.