What you have spent a lifetime building deserves deliberate protection. A single conversation with Russel Morgan, Esq. is the first step toward locking that protection into place — legally, structurally, and permanently — for families across New York City, Long Island, Westchester, the Hudson Valley, and Upstate New York.
What a Coordinated NY Estate Plan Protects
A complete New York estate plan is not a folder of isolated documents. It is an interlocking system designed so that every layer of protection reinforces the next.
| Document | Legal Authority | What It Shields |
|---|---|---|
| Will | EPTL §3-2.1 (two witnesses, signed at the end) | Who inherits; avoids intestacy under EPTL Article 4 |
| Revocable or Irrevocable Trust | EPTL Article 7 | Probate avoidance; tax reduction; Medicaid (5-yr look-back) |
| Durable Power of Attorney | GOL §5-1513 (2021 statutory short form) | Financial decisions if you are incapacitated |
| Health Care Proxy | NY Public Health Law Article 29-C | Medical decisions — separate from financial authority |
The 2026 New York Estate Tax Cliff
If your estate exceeds $7,717,500 — 105% of the 2026 basic exclusion of $7,350,000 — New York taxes the entire estate from dollar one at rates up to 16%. Gifts within three years of death are added back. Strategic trust structures and coordinated gifting, built into your plan now, are the only reliable defenses. See our NY estate tax guide for the full analysis.
One Appointment. Statewide Coverage.
Whether your assets and family are rooted in Manhattan, the Five Boroughs, Long Island, Westchester, the Hudson Valley, or anywhere Upstate, the same New York law applies and the same coordination standards protect you. Learn more about how we serve clients across the state on our statewide guide.
Schedule a 30-Minute Consultation →
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.
Further reading from Morgan Legal Group: .