Most New Yorkers sign documents and hope for the best. At Morgan Legal Group, we start with the problem — your actual exposure under New York law — and build the legal solution that closes it. Attorney Russel Morgan, Esq. serves clients across New York State: New York City, Long Island, Westchester, the Hudson Valley, and Upstate communities, all navigating the same state statutes, the same estate-tax cliff, and the same courts.
The Problems We See. The Solutions We Build.
Estate planning gaps fall into predictable categories. The table below maps each common problem to the instrument that fixes it under New York law.
| Problem | Legal Solution | NY Authority |
|---|---|---|
| Dying without instructions; family disputes over assets | Valid will with proper execution | EPTL §3-2.1 |
| Probate delays, public record, out-of-state property | Revocable living trust | EPTL Article 7 |
| Estate value above $7,350,000 (2026 exclusion) | Irrevocable trust or gifting strategy | Tax Law §952 |
| No one authorized to manage finances during incapacity | Durable Power of Attorney | GOL §5-1513 |
| No one authorized to make medical decisions | Health Care Proxy | NY Public Health Law Art. 29-C |
| Medicaid eligibility at risk from countable assets | Irrevocable Medicaid Asset Protection Trust | EPTL §7-1.12 |
| Beneficiary with disabilities risks losing public benefits | Supplemental Needs Trust | EPTL §7-1.12 |
Why a Coordinated Plan Outperforms Documents in a Drawer
A will alone does not prevent probate. A trust alone does not protect a beneficiary with special needs. A Power of Attorney signed under the pre-2021 statutory form may be rejected by financial institutions. Every component of a complete New York estate plan — will, trust, durable POA, and health care proxy — must be drafted to work together, or the failure of one can unravel the others.
Our process begins with a frank assessment of where your plan is exposed, then maps a solution set to your specific family structure, asset picture, and timeline. See our estate planning overview for how these instruments interact under New York law.
The New York Estate-Tax Cliff Is a Real Problem With a Real Fix
New York’s 2026 basic exclusion is $7,350,000. But New York imposes a brutal cliff: an estate exceeding $7,717,500 (105% of the exclusion) loses the entire exemption and is taxed from dollar one at rates up to 16%. Unlike the federal system, New York also adds back gifts made within three years of death — meaning a last-minute gifting strategy can backfire without proper planning.
The solution requires action well before death, not after it. Our NY estate tax guide details the mechanics; our attorneys implement the trust and gifting structures that keep your estate on the right side of the cliff.
Serving New York Statewide
Whether your assets, family members, or domicile span multiple parts of New York, our practice is structured for it. Review our statewide guide or schedule a planning session directly with Russel Morgan, Esq.
Book a 30-Minute Strategy Session →
Further reading from Morgan Legal Group: estate planning in New York.