Morgan Legal Group prepares every core instrument a sound New York estate plan requires — not a single document in isolation, but a coordinated suite designed to work together across your lifetime and beyond. Attorney Russel Morgan, Esq. serves clients throughout New York State, from New York City and Long Island to Westchester, the Hudson Valley, and Upstate.
The Documents We Prepare
Every engagement begins with an assessment of which instruments you need:
| Document | Governing Law | Purpose |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Directs asset distribution; requires two attesting witnesses |
| Revocable & Irrevocable Trusts | EPTL Article 7 | Avoids probate; irrevocable trusts reduce estate taxes & fund Medicaid planning (5-year look-back) |
| Durable Power of Attorney | GOL §5-1513 | 2021 statutory short form; authorizes financial decision-making |
| Health Care Proxy | NY Public Health Law Art. 29-C | Appoints a medical-decisions agent — separate from the financial POA |
Why Coordination Matters in 2026
New York’s estate-tax basic exclusion is $7,350,000 for deaths occurring in 2026. Estates exceeding 105% of that figure ($7,717,500) lose the entire exemption — a “cliff” that demands careful trust and gifting strategy. New York also recaptures gifts made within three years of death. See our NY estate tax guide and statewide planning overview for details.
Schedule a consultation with Russel Morgan, Esq. — serving all of New York State.
Have a question about your estate?
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Further reading from Morgan Legal Group: .