Most New Yorkers think of estate planning as drafting a will and calling it done. At Morgan Legal Group, we have built Total Estate Law on a different principle: a single, coordinated framework that locks every legal instrument into place — so no gap in your plan becomes a catastrophic gap for your family.
Attorney Russel Morgan, Esq. works with clients across New York State — from New York City and Long Island to Westchester, the Hudson Valley, and Upstate — applying the same comprehensive standard regardless of geography.
What “Total” Actually Means in New York
New York law gives you four core instruments. A true estate plan does not pick among them; it integrates all four so they operate as a single unit.
| Instrument | Governing Law | What It Covers |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Directs property at death; requires two attesting witnesses and testator’s signature at the end |
| Revocable or Irrevocable Trust | EPTL Article 7 | Avoids probate (revocable); or reduces estate tax, protects assets, and addresses Medicaid eligibility (irrevocable, 5-year look-back) |
| Durable Power of Attorney | GOL §5-1513 (2021 statutory short form) | Financial decisions during incapacity; durable by default under New York law |
| Health Care Proxy | NY Public Health Law Art. 29-C | Medical decisions only — a separate document from the financial POA |
Each document has a distinct job. Gaps between them — a POA that is not truly durable, a will that contradicts a trust’s beneficiary designations, a health care proxy never executed — are where plans fail.
Why the All-In-One Approach Matters in 2026
New York’s estate-tax structure makes coordination especially urgent this year.
- Basic exclusion: $7,350,000 for deaths on or after January 1, 2026 through December 31, 2026.
- The cliff at 105% ($7,717,500): An estate that exceeds this threshold loses the entire exemption and is taxed from dollar one at rates from 3% to 16%.
- No New York gift tax, but gifts made within three years of death are added back into the taxable estate.
A revocable living trust avoids probate but does not reduce New York estate tax. Irrevocable structures under EPTL Article 7 — including Medicaid Asset Protection Trusts and Supplemental Needs Trusts under EPTL §7-1.12 — are the tools that actually move assets outside a taxable estate while preserving family benefit.
Our statewide NY estate tax guide walks through the cliff in detail.
What We Build For You
Russel Morgan designs plans that connect across every relevant area:
- A properly executed will under EPTL §3-2.1, coordinated with any trust instruments
- Revocable and irrevocable trusts under EPTL Article 7, selected for your specific tax, probate, and Medicaid goals
- A durable power of attorney using the 2021 GOL §5-1513 statutory short form, so your finances are never frozen during incapacity
- A health care proxy under Public Health Law Article 29-C, naming the right agent with clear instructions
- Full alignment with New York’s statewide estate planning landscape, whether you hold property in multiple counties or have family across regions
Dying without a will subjects your estate to intestacy under EPTL Article 4 — the state decides who inherits and in what share. That is never the comprehensive approach.
Start Your Total Estate Plan
A 30-minute consultation is the fastest way to identify what your plan is missing — and what it will take to cover every base.
Schedule a consultation with Russel Morgan, Esq.
Further reading from Morgan Legal Group: the New York estate planning guide.