Morgan Legal Group prepares the full suite of documents that a coordinated New York estate plan requires — from your first appointment through final execution. Attorney Russel Morgan, Esq., serves clients across New York City, Long Island, Westchester, the Hudson Valley, and Upstate New York.
Documents We Prepare
| Document | Governing Law | Purpose |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Directs asset distribution; requires two attesting witnesses |
| Revocable Living Trust | EPTL Article 7 | Avoids probate; no estate-tax savings |
| Irrevocable Trust | EPTL Article 7 | Tax reduction, asset protection, Medicaid (5-year look-back) |
| Special Needs Trust | EPTL §7-1.12 | Preserves government benefits for a disabled beneficiary |
| Durable Power of Attorney | GOL §5-1513 | Authorizes a financial agent; durable by default under the 2021 statutory short form |
| Health Care Proxy | NY Public Health Law Art. 29-C | Appoints a medical decision-maker — distinct from the financial POA |
Why Coordinated Drafting Matters in 2026
New York’s 2026 estate-tax exclusion is $7,350,000 — with a cliff at $7,717,500 (105%) where an estate above that threshold loses the entire exemption and is taxed from dollar one at rates up to 16%. See tax.ny.gov. Proper coordination of your wills, trusts, and estate-tax planning can keep your estate beneath this threshold.
Dying without a will subjects your estate to intestacy under EPTL Article 4 — New York’s default distribution rules, which rarely match what families actually want. Our estate planning overview explains how all documents work together.
Learn more about statewide service areas at our New York statewide guide.
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Further reading from Morgan Legal Group: why estate planning is so important.