Most people arrive at estate planning after a life event: a new child, an aging parent, a diagnosis, or the estate of someone who died without a will. If that describes you, you are in the right place. Morgan Legal Group, led by Russel Morgan, Esq., has spent years translating New York’s complex statutory framework into decisions real families can act on — in New York City, Long Island, Westchester, the Hudson Valley, and across Upstate New York.
This page explains what we do and why New York estate planning works the way it does.
The Four-Document Foundation Every New Yorker Should Know
A complete New York estate plan is not a single document. It is a coordinated set of four instruments, each doing a different job:
| Document | What It Does | Key NY Law |
|---|---|---|
| Will | Directs who receives your assets and names an executor and guardians | EPTL §3-2.1 (two witnesses required; testator signs at the end) |
| Trust | Holds assets outside probate; can be revocable (privacy, speed) or irrevocable (tax/Medicaid) | EPTL Article 7 |
| Durable Power of Attorney | Appoints someone to handle finances if you become incapacitated | GOL §5-1513 (2021 statutory short form) |
| Health Care Proxy | Appoints someone to make medical decisions — separate from the financial POA | NY Public Health Law Article 29-C |
Each document fills a gap the others cannot. A will, for example, controls what probate covers — but assets held in a trust, or accounts with beneficiary designations, pass outside the will entirely. Understanding how these instruments interact is the core of what we do. You can go deeper on each at /estate-planning-overview/, /wills/, /trusts/, /power-of-attorney/, and /healthcare-proxy/.
The New York Estate Tax Cliff — A Risk Most Families Miss
New York imposes its own estate tax independent of the federal system. For deaths in 2026, the state basic exclusion is $7,350,000. What surprises most families is the “cliff”: if your taxable estate exceeds 105% of that exclusion — $7,717,500 — you lose the entire exemption and the tax applies from dollar one at rates from 3% to 16%.
New York also has no gift tax, but gifts made within three years of death are pulled back into the taxable estate for this calculation. Irrevocable trusts remain the primary planning tool for estates near or above the threshold. Our NY estate tax guide explains the strategies in detail.
Why New York Requires Statewide Perspective
Estate laws in New York are set at the state level — EPTL and the General Obligations Law apply whether you live in Brooklyn or Buffalo. Probate, however, runs through the Surrogate’s Court in each county, which means local procedure and timelines vary. We serve clients across the state and know how to navigate both layers. See our New York statewide guide for regional context.
Ready to Build Your Plan?
A 30-minute call is enough to identify which documents you need and where the gaps are. Schedule a consultation with Russel Morgan, Esq. — no obligation, plain English, and answers specific to your situation.
Further reading from Morgan Legal Group: estate planning in New York.