You don’t need a law degree to protect the people you love — but you do deserve clear answers. Below are the questions New Yorkers ask us most, answered in plain language and grounded in current New York law for 2026. Whether you’re in Manhattan, Long Island, Westchester, the Hudson Valley, or Upstate, the rules below apply to you statewide.
When you’re ready to turn answers into an actual plan, attorney Russel Morgan, Esq. and the team at Morgan Legal Group are here to help. Schedule a free 30-minute consultation.
The Foundations
1. What documents make up a complete New York estate plan?
A truly protective plan is not one document — it’s four, working together:
| Document | What it does for you | Governing NY law |
|---|---|---|
| Last Will & Testament | Directs who inherits and names guardians for minor children | EPTL §3-2.1 |
| Trust(s) | Avoids probate, protects assets, can reduce estate tax | EPTL Article 7 |
| Durable Power of Attorney | Lets someone manage your finances if you can’t | GOL §5-1513 |
| Health Care Proxy | Lets someone make your medical decisions | Public Health Law Art. 29-C |
Each piece covers a different risk. Skip one, and you leave a gap your family may have to fill in court. See our estate planning overview for how these fit together.
2. What happens to my family if I die without a will in New York?
If you die without a valid will, you die “intestate,” and New York’s intestacy statute — EPTL Article 4 — decides who gets what, regardless of your wishes. A surviving spouse and children, for example, split your estate by a fixed formula; unmarried partners and stepchildren receive nothing. The state’s default plan is rarely the plan you would choose. A properly executed will puts you back in control.
3. What makes a New York will legally valid?
Under EPTL §3-2.1, your will must be:
- In writing and signed by you (the testator) at the very end of the document;
- Signed in the presence of two attesting witnesses; and
- Published — meaning you declare to those witnesses that the document is your will.
Small mistakes in signing or witnessing are a leading reason wills get challenged. This is exactly where attorney guidance pays for itself.
Trusts, Probate, and Protecting Assets
4. Do I need a trust, or is a will enough?
It depends on your goals. A revocable living trust (EPTL Article 7) lets your estate avoid the time and expense of probate and keeps your affairs private — but it does not by itself save estate tax. An irrevocable trust is the tool for tax reduction, asset protection, and Medicaid planning. Compare your options on our trusts page.
5. How does a trust help with Medicaid and long-term care?
If long-term care is a concern for you or your parents, an irrevocable trust can shelter assets so they aren’t counted against Medicaid eligibility. The catch: New York applies a 5-year look-back, so transfers must be made well before care is needed. Planning early is everything here.
6. I have a child with disabilities — how do I provide for them without risking their benefits?
This is one of the most loving reasons to plan. A Supplemental (Special) Needs Trust under EPTL §7-1.12 lets you set aside money for your child’s comfort and quality of life without disqualifying them from Medicaid or SSI. The trust supplements government benefits rather than replacing them.
Powers of Attorney and Health Care
7. What’s the difference between a Power of Attorney and a Health Care Proxy?
People mix these up constantly — they cover two different worlds:
- Durable Power of Attorney (GOL §5-1513): authorizes an agent to handle your financial and legal matters. Under the 2021 statutory short form, your POA is durable by default, meaning it stays effective even if you become incapacitated. Details on our power of attorney page.
- Health Care Proxy (Public Health Law Article 29-C): authorizes an agent to make your medical decisions if you can’t speak for yourself. Learn more on our health care proxy page.
You want both. One protects your bank accounts; the other protects your body.
The New York Estate Tax in 2026
8. Will my family owe New York estate tax?
For deaths on or after January 1, 2026 (through December 31, 2026), New York’s basic exclusion is $7,350,000. Estates under that amount generally owe no New York estate tax. New York has no separate gift tax — but gifts made within 3 years of death are added back into your taxable estate. The tax rate is progressive, from 3% to 16%. Our NY estate tax guide walks through the details.
9. What is the “estate tax cliff,” and why should it scare me?
The cliff is New York’s harshest trap. If your estate exceeds the exclusion by more than 5% — that is, above $7,717,500 in 2026 — you don’t just pay tax on the overage. You lose the entire exemption and are taxed from dollar one.
| Your taxable estate (2026) | Result |
|---|---|
| At or below $7,350,000 | No NY estate tax |
| Between $7,350,000 and $7,717,500 | Tax only on the amount over the exclusion |
| Above $7,717,500 (the cliff) | Entire estate taxed — exemption lost |
A family just over the line can owe hundreds of thousands more than a family just under it. The good news: with planning — gifting, trusts, charitable strategies — the cliff is often avoidable.
10. How do I get started, and does this apply across New York?
Yes — these laws are statewide, so whether you live in New York City, on Long Island, in Westchester, the Hudson Valley, or Upstate, your plan follows the same rules. See our statewide guide for how we serve clients across New York.
Getting started is simpler than you think. You meet with attorney Russel Morgan, Esq., we listen to what matters to you and your family, and we build a coordinated plan around it. Book your free 30-minute consultation — there’s no pressure, just answers.
This page is general information about New York law, not legal advice. For guidance on your specific situation, speak with a qualified attorney. Official sources: NY Senate (EPTL & GOL), NY Department of Taxation and Finance, NY Department of Health.
Further reading from Morgan Legal Group: why estate planning is so important.