New York
Trust and Estate Attorney10,000 +
Trusts & Wills Prepared
1,000 +
Trust Administrations & Probates
Free consultations
Planning for what happens to your family and your assets is one of the most personal decisions you can make. For many people, it’s not something they think about until a major life event brings it into focus — a new child, a health diagnosis, a parent’s passing, or the purchase of a home. Wherever you are in that process, the decisions you make now can shape how clearly and smoothly things unfold for the people you care about most.
In New York, estate planning, the process of arranging how your assets and responsibilities will be managed during your lifetime and after, involves a specific set of laws, court systems, and legal instruments. Understanding how those pieces fit together is the first step toward building a plan that actually reflects what you want.
What a Trust and Estate Attorney Does in New York
A trust and estate attorney helps individuals and families create a legal framework to manage their assets, plan for incapacity, and transfer wealth in an organized way. In New York, that work is shaped by the state’s body of estate law — primarily the Estates, Powers and Trusts Law (EPTL) — and by the procedures administered by the New York Surrogate’s Court.
The role is broader than drafting documents. An estate planning attorney works to understand a family’s full picture — assets, relationships, potential conflicts, and long-term goals — and then builds a set of legal tools designed to address those realities. For some families, that means a straightforward will and a power of attorney. For others, it means a more layered plan involving trusts, tax planning considerations, or provisions for a loved one with special needs.
What ties it all together is planning that reflects the real people involved, not just the assets they hold.
Core Estate Planning Tools Under New York Law
New York law provides several instruments that form the foundation of most estate plans. Each serves a different purpose, and most well-constructed plans use more than one.
Wills
A will, sometimes called a last will and testament, is a legal document that expresses how you want your property distributed after your death. It can also name a guardian for minor children, which for many parents, is reason enough to have one drafted.
Under New York’s EPTL Article 3, wills must meet specific execution requirements to be considered valid. Generally, a will must be signed in front of witnesses, and those witnesses must attest to the signing in a particular way. The exact formalities matter — a will that does not meet these requirements may be challenged during probate. Rather than outlining each technical step here, the better approach is to work with an attorney who understands these requirements and can ensure the document holds up under scrutiny.
Without a valid will, New York’s intestate succession rules, ound in EPTL Article 4, determine who inherits your estate. That distribution follows a fixed legal hierarchy that may or may not match your wishes. A will is how you replace that default with your own instructions.
Revocable Living Trusts
A trust is a legal arrangement in which one party, the trustee, holds and manages assets for the benefit of another party, the beneficiary. A revocable living trust is created during your lifetime, can be changed or dissolved while you are alive, and typically transfers control to a successor trustee upon your death or incapacity.
One of the most practical advantages of a revocable living trust in New York is that assets held in the trust may pass to beneficiaries without going through probate, the court-supervised process for validating a will and distributing an estate. For families with significant assets, property in multiple states, or simply a desire for more privacy and efficiency, a trust can offer a meaningful alternative to the probate process. Trusts governed by New York law fall under EPTL Article 7, which governs the creation and administration of trusts and the duties of trustees to the beneficiaries they serve.
Powers of Attorney
A durable power of attorney is a document authorizing another person called an agent to manage financial and legal affairs on your behalf. In New York, a power of attorney can take effect immediately upon signing or only upon a defined event, such as incapacity.
New York’s power of attorney statute has specific execution requirements, and the document must be executed on the state’s prescribed form to be accepted by banks, financial institutions, and other third parties. An improperly executed power of attorney may be refused, leaving a family in a difficult position when they need it most.
Planning ahead with a properly drafted power of attorney means that if you are ever unable to manage your own affairs, even temporarily, someone you trust has the legal authority to step in without the need for court involvement.
Healthcare Proxies and Advance Directives
Separate from financial matters, New York law allows individuals to designate a healthcare proxy — someone with legal authority to make medical decisions on their behalf if they become unable to do so. This is governed by New York Public Health Law Article 29-C.
A healthcare proxy does not replace your own voice in medical decisions — it extends it. The proxy you name is expected to advocate for the care you would have chosen for yourself, based on conversations you have had and values you have expressed.
Many families also pair a healthcare proxy with a living will or advance directive, which records your wishes about specific medical interventions in writing. Together, these documents can prevent difficult guesswork and conflict among family members during an already stressful time.
New York's Legal Framework for Estate Planning
The Estates, Powers and Trusts Law (EPTL)
The Estates, Powers and Trusts Law is New York’s primary statute governing wills, trusts, and estate distribution. It covers everything from how a valid will must be executed to the default rules that apply when someone dies without one. It also establishes the rights of surviving spouses, the structure of trusts, and the duties owed by fiduciaries — a term that encompasses executors, trustees, and agents acting under a power of attorney.
Understanding the EPTL is not about memorizing statutes. For most families, what matters is knowing that New York has specific rules, and that those rules exist to protect people — including people who might contest a will or challenge a trust after someone passes.
The Surrogate’s Court
New York’s Surrogate’s Court has jurisdiction over matters involving estates and the affairs of deceased persons. When a person passes away with a will, the will is typically submitted to the Surrogate’s Court for probate. When someone dies without a will, a related process called administration is conducted by the same court.
Each New York county has its own Surrogate’s Court. In New York City, that means separate courts in Manhattan (New York County), Brooklyn (Kings County), the Bronx, Queens, and Staten Island (Richmond County). In counties like Nassau, Suffolk, or Westchester, the local Surrogate’s Court handles matters for residents in those areas.
The Surrogate’s Court Procedure Act (SCPA) governs the conduct of these proceedings. The court appoints executors, oversees the payment of debts and taxes, and ultimately authorizes the distribution of assets to beneficiaries.
For many families, navigating Surrogate’s Court without preparation — or without a clearly drafted estate plan — can add time and cost to an already difficult process.
Probate in New York: What Families Can Expect
Probate is the legal process by which a court validates a deceased person’s will, appoints an executor — the person responsible for carrying out the estate’s administration — and supervises the distribution of assets to beneficiaries. In New York, probate is handled through the Surrogate’s Court in the county where the deceased person lived.
The length and complexity of probate can vary considerably. A straightforward estate with a clear, uncontested will and limited assets may move through the process with relatively few complications. Estates involving significant assets, multiple beneficiaries, contested documents, or property in multiple states tend to require more time and legal support.
One thing to understand is that not all assets are subject to probate. Assets held in a trust, jointly owned property with a right of survivorship, accounts with named beneficiaries — such as retirement accounts and life insurance policies — typically pass outside of probate regardless of what a will says. This is one reason estate planning often involves a combination of tools rather than a single document.
For families in New York, probate is not necessarily something to fear — but it is something worth planning around where possible.
Planning for Incapacity While You Still Can
Most people associate estate planning with death. But a significant portion of the work involves planning for incapacity — a period during which a person is alive but unable to manage their own affairs due to illness, injury, or cognitive decline.
Without the right documents in place, a family member who needs to step in may have no legal authority to do so. In New York, that can mean a court-appointed guardian or conservator must be named through a formal legal proceeding — a process that is more time-consuming, more costly, and more public than what most families would choose if they had planned ahead.
A durable power of attorney addresses financial and legal matters. A healthcare proxy addresses medical decisions. Together, they form a basic safety net that most estate planning attorneys recommend as a starting point for every adult — not just those with significant assets or complex family situations.
Consider a family in Westchester where an adult child cares for an aging parent who begins to experience memory loss. If the parent never signed a power of attorney, the child may find that banks, financial institutions, and healthcare providers cannot legally recognize their authority to act, even with the best intentions and a clear family understanding. The power of attorney makes that intention legally enforceable.
Common Mistakes in New York Estate Planning
Even well-intentioned plans can fall short if they overlook how New York’s rules apply in practice. A few patterns come up consistently.
- Signing a will without meeting New York’s execution requirements. New York law is specific about how a will must be signed and witnessed. A document that does not comply with EPTL Article 3 may be found invalid during probate, leaving the estate subject to intestate succession rules instead.
- Failing to update beneficiary designations. A will does not control what happens to retirement accounts, life insurance policies, or jointly held assets. These payments are made according to the beneficiary designations on file with the financial institution, regardless of what the will says. After a divorce, the birth of a child, or the death of a named beneficiary, those designations often need to be updated.
- Creating a trust but not funding it. A revocable living trust only controls assets that are actually transferred into it. A trust that sits empty — or that holds only some of a person’s property — may not achieve the probate-avoidance goals the family had in mind.
- Overlooking New York’s own estate tax. Unlike some states, New York imposes its own estate tax in addition to the federal estate tax. The state exemption and rates differ from federal rules. For families with higher-value estates, failing to account for state tax can affect what beneficiaries ultimately receive. (See the section on New York estate tax below.)
- Not planning for blended families. New York law gives surviving spouses certain default rights, including what is called an elective share — a minimum portion of the estate they may claim regardless of what the will says. For blended families or second marriages, this can create outcomes that the person who passed away did not intend. Thoughtful planning can address these dynamics in advance.
New York Estate Tax: An Overview
New York is one of a smaller number of states that imposes its own estate tax, separate from the federal estate tax. The two systems have different exemption thresholds, meaning an estate that falls below the federal taxable threshold may still owe New York state estate tax.
One aspect of New York’s estate tax that often surprises families is the so-called “cliff” provision. If an estate’s value exceeds the state exemption by more than a certain percentage, the exemption may be phased out — resulting in a tax that applies to the full taxable estate rather than just the amount above the exemption. This is a nuanced area of state tax law, and the specific thresholds involved are subject to change.
For current exemption amounts and filing requirements, the New York State Department of Taxation and Finance maintains official guidance on the estate tax framework.
For families with estates that may approach or exceed the state threshold, planning with this tax in mind — well before it becomes relevant — can make a meaningful difference in what beneficiaries ultimately receive.
Robert B. Vaksman, Esq.
Founding Partner
“Some cases are easier than others, but this doesn’t matter at Vaksman Khalfin, because we have the resources to help our clients no matter what is at stake, especially if it’s hard."
ALAN D. KHALFIN, ESQ.
Partner & Managing Attorney
"People call me when they need to plan, but also when something terrible has happened and they need help. It is personal to my clients, so it is personal to me. We have to help — no matter what."
What You Can Expect
Free Consultation
We will begin with a no-obligation free confidential consultation. This free session provides an opportunity to understand your unique trust and estate planning needs, discuss your concerns, and establish how we can assist you towards achieving your goals.
Flexible Pricing
Everyone's financial situation is different. To meet your trust and estate planning needs, we offer flexible pricing structures to ensure that quality legal services are accessible to all. Our goal is to provide exceptional value, at a cost that makes sense for your circumstances.
SAFE ACCESS TO YOUR DOCUMENTS
It is crucial that your estate planning documents should be easily accessible when you need them. We provide safe and easy access to your files at any time in order to ensure the security of your trust and estate documents.
Personal support
A dedicated attorney and case manager will ensure a personal and concerted approach to your case. This focused support provides a direct point of contact, personal attention to your case, and ensures we can solve any concerns or issues that you may have.
What Our Clients Say
“I learned about Vaksman Khalfin from a family friend who advised me to schedule a free consultation. My experience taught me that the staff and attorneys at VK value their clients and treat them with respect. I have learned so much about my legal rights, and I value having sought out legal representation for my estate planning needs.”
“When I had to deal with a family tragedy I did not know where to turn for help. One day I was searching for estate planning attorneys in Nevada and I came across the Vaksman Khalfin website. The legal assistants, paralegals, and attorneys at Vaksman Khalfin took my case seriously, and they provided me with regular case updates which made me feel confident that I had chosen the right trust & estate attorneys in Nevada.”
Planning for Families With Unique Circumstances
Estate planning rarely fits a single mold. Some of the situations that benefit most from careful planning in New York include:
- Blended families and second marriages, where default legal rules may not match what the person intends
- Families with minor children, where naming a guardian and structuring inheritance appropriately are both important decisions
- Individuals with a loved one who has a disability, where a special needs trust may allow that person to receive an inheritance without affecting eligibility for government benefits
- People who own property in multiple states, where each state’s probate system may come into play separately
- Families with significant assets, where both federal and New York estate tax planning may be relevant
Each of these situations calls for a plan that accounts for the specific people and relationships involved — not just the assets.
How We Help New York Families
Our team works with individuals and families across New York to build estate plans that reflect their actual lives and goals. That process begins with a conversation — not a form or a checklist — because the details of how a family is structured, what they own, and what they want to protect are what drive every decision that follows.
For clients who are just beginning to think about estate planning, we help clarify which documents make sense to start with and why. For clients who already have a plan in place, we can review what exists and determine whether it still reflects current circumstances — especially after life events such as a marriage, divorce, birth, or a significant change in assets.
Our New York legal team is familiar with the procedural realities of New York estate law, including how Surrogate’s Courts across the state operate and how New York’s specific statutes affect the tools available to families at different stages of planning.
If you are ready to start the conversation, you can schedule a free consultation at your convenience.
How it works
Complimentary consultation
Complimentary phone or Zoom meeting with our law firm to answer any questions and discuss our process.
Working with a Legal team
Work with us through an easy and secure process to design your custom plan.
Confirm and sign your documents
We draft your plan for your review. Once confirmed, we’ll provide you a binder with final documents for you to sign.
New York Trust And Estate
Frequently Asked Questions
A will is a document that directs how your assets are distributed after your death and goes through probate — the court-supervised process of validating the document and administering the estate. A trust is a legal arrangement in which a trustee holds and manages assets for beneficiaries, and assets held in a properly funded trust typically pass outside of probate. Both can be part of a well-structured plan, and they often work together.
Yes. New York imposes a state estate tax that is separate from the federal estate tax. The state has its own exemption threshold and rate structure, and the specific amounts are subject to change. For families with larger estates, understanding how the New York estate tax interacts with federal rules is an important part of the planning conversation. Current information is available through the New York State Department of Taxation and Finance.
If a person dies without a valid will, New York's intestate succession rules — found in EPTL Article 4 — govern how the estate is distributed. The law follows a fixed hierarchy based on family relationships: a surviving spouse, children, parents, and so on. This default may or may not reflect what you would have chosen. A will allows you to replace the state's default rules with your own.
A healthcare proxy is a legal document designating someone — your agent — to make medical decisions on your behalf if you become unable to do so. Governed by New York Public Health Law Article 29-C, the document authorizes your agent to act consistently with the medical wishes you have expressed. It does not give the agent unlimited authority — it focuses specifically on healthcare decisions when you cannot make them yourself.
The Surrogate's Court is the New York court system with jurisdiction over the estates of deceased persons. When a will is submitted for probate, the Surrogate's Court in the county where the person lived reviews the document, appoints an executor, oversees the payment of debts and taxes, and authorizes the distribution of assets. Each county in New York has its own Surrogate's Court — including separate courts for each borough of New York City. The New York Unified Court System provides an overview of how these proceedings work.
A revocable living trust can be an effective tool for avoiding probate in New York, but only for assets that are actually transferred into the trust during your lifetime. Funding the trust — retitling property, updating financial accounts, and ensuring the trust holds what it is intended to hold — is a step that matters as much as creating the document itself. An attorney can help ensure the trust is properly funded so it achieves its intended purpose.
An executor — sometimes called a personal representative — is the person named in a will to carry out the estate's administration. Duties typically include locating and securing assets, notifying creditors, paying debts and taxes, and distributing what remains to beneficiaries. New York law has certain requirements about who may serve in this role. If no executor is named, or if the named executor cannot serve, the Surrogate's Court may appoint an administrator to fill that function.
SUBMIT YOUR CONTACT DETAILS 100% Free Consultation, Always. Free Consultation.
