Estate planning is a legal obligation to your family — not a form-filling exercise. At Morgan Legal Group, every client engagement is handled with the professional rigor and fiduciary discipline that a coordinated New York estate plan demands.
What a Complete NY Estate Plan Requires
A properly executed plan integrates four instruments under current New York law:
| Instrument | Governing Authority | Core Requirement |
|---|---|---|
| Will | EPTL §3-2.1 | Testator signs at end; two attesting witnesses |
| Revocable or Irrevocable Trust | EPTL Article 7 | Structured to avoid probate or achieve tax/Medicaid goals |
| Durable Power of Attorney | GOL §5-1513 | 2021 statutory short form; durable by default |
| Health Care Proxy | NY Public Health Law Art. 29-C | Medical decisions only; separate from financial POA |
Dying without a will triggers EPTL Article 4 intestacy — the state, not you, determines who inherits.
The 2026 Cliff Nobody Tells You About
New York’s estate tax exclusion is $7,350,000 in 2026. At 105% of that figure — $7,717,500 — the entire exemption disappears and tax applies from dollar one at rates up to 16%. Gifts within three years of death are added back. Irrevocable trusts coordinated with your NY estate tax strategy are often the only reliable safeguard. See full NY estate tax guidance.
Schedule a Consultation
We serve clients across New York State — NYC boroughs, Long Island, Westchester, the Hudson Valley, and Upstate. Explore our statewide practice at /ny-statewide-guide/.
Book a 30-Minute Planning Session with Russel Morgan, Esq.
Related services: Estate Planning Overview · Wills · Trusts · Power of Attorney · Health Care Proxy
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.
Further reading from Morgan Legal Group: .