New York law does not give residents a second chance to plan. Whether you are in Manhattan, Nassau County, Westchester, the Hudson Valley, or Upstate, a coordinated NY estate plan — will, trust, durable power of attorney, and health care proxy — must be executed precisely under New York statute to be enforceable.
What to Bring to Your Consultation
Russel Morgan, Esq. will review your complete picture across every instrument New York law requires:
| Document | Governing Law | Key Requirement |
|---|---|---|
| Will | EPTL §3-2.1 | Testator signs at end; two attesting witnesses; publication |
| Revocable or Irrevocable Trust | EPTL Article 7 | Revocable avoids probate; irrevocable for tax, Medicaid, asset protection |
| 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 |
2026 New York Estate Tax — Know Before You Meet
New York’s 2026 basic exclusion is $7,350,000. Estates exceeding the 105% cliff ($7,717,500) lose the entire exemption and are taxed from dollar one at rates of 3%–16%. New York imposes no gift tax, but gifts made within three years of death are added back. See our NY estate tax guide and statewide planning overview for full detail.
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Further reading from Morgan Legal Group: .