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Estate planning involves more than organizing paperwork. For New York families, it means making deliberate decisions about who inherits your property, who speaks for you during a medical crisis, and how your loved ones will navigate those transitions when the time comes. Those decisions are shaped by New York’s particular legal structure — including the Estates, Powers and Trusts Law (the EPTL), the Surrogate’s Court system that operates in every county, and a state estate tax with provisions that differ meaningfully from federal law.
The details of that framework matter. A will that does not meet New York’s execution requirements may be denied in probate. A trust that is never properly funded may not avoid the Surrogate’s Court. A power of attorney in the wrong form may be refused by a bank. New York trust and estate planning, done carefully, accounts for each of these realities — and creates a plan that holds up when it needs to.
At Vaksman Khalfin, our New York trust and estate attorneys work with individuals and families across the state — from Manhattan, Brooklyn, and the Bronx to Westchester County and Long Island — to build plans that reflect real goals within New York’s legal requirements.
Practice Areas
Estate Planning
We specialize in Estate Planning services that shape the future you envision. Our team of experienced and dedicated attorneys ensures that our client’s assets and families are safeguarded.
What Trust and Estate Planning Involves in New York
Trust and estate planning is the process of deciding — in advance and in writing — how your assets will be managed and distributed, who will make decisions on your behalf if you cannot, and how your family will navigate those transitions as clearly as possible. The documents used to achieve those goals vary depending on the size of an estate, the composition of the family, and the types of assets involved.
In New York, this planning is governed primarily by the Estates, Powers and Trusts Law (EPTL), which sets the rules for how wills are executed, how trusts are formed, how property passes when someone dies without a plan, and what a fiduciary’s obligations are to the people they serve. The Surrogate’s Court Procedure Act (SCPA) governs the court process that follows a death, including probate proceedings and the formal administration of estates.
New York’s framework means that the specific requirements for valid documents, the court system used to administer estates, and the potential exposure to state estate taxes can look quite different here than in other states. A plan created for a California or Nevada resident may not be directly transferable, and a document that would be valid elsewhere may not satisfy New York’s formalities.
A comprehensive estate plan in New York typically addresses several areas at once: how property passes at death, who manages that process, how financial and medical decisions are handled during incapacity, and whether tools like a trust can simplify or protect the transition for the people left behind.
Core Estate Planning Documents Under New York Law
Last Will and Testament
A will — formally, a last will and testament — is a written document that directs how your property will be distributed after your death. A beneficiary is a person or organization named to receive something under the will. Beyond directing property distribution, a will can designate a guardian for minor children, name an executor (the person responsible for carrying out the will’s instructions), and establish trusts within the will itself for beneficiaries who may not be ready to receive assets outright.
Under EPTL § 3-2.1, a valid New York will must meet specific execution requirements. It must be in writing, signed by the testator (the person making the will) at the end of the document, and witnessed by at least two people. The testator must sign the will — or acknowledge a previously made signature — in the presence of each witness. Both witnesses must then sign within 30 days of one another. A will that does not satisfy these requirements may be denied admission to probate and treated as if no will existed.
One important clarification: a will does not avoid probate. When a person dies with a valid will, that will generally must be submitted to the Surrogate’s Court and admitted to probate before assets can be transferred to beneficiaries. The will is the document that initiates the probate process — not one that bypasses it.
Revocable Living Trust
A revocable living trust — sometimes called an inter vivos trust or simply a revocable trust — is a legal arrangement in which a person (the grantor) transfers ownership of assets into a trust during their lifetime. The grantor typically serves as their own trustee (the person who manages the trust assets) and retains the ability to modify, revoke, or dissolve the trust at any time. After death, the assets held in the trust pass directly to named beneficiaries without going through the Surrogate’s Court.
New York trust law is governed by EPTL Article 7. Under EPTL § 7-1.17, a trust in New York must be in writing and must be executed with the signatures of the grantor and trustee, each acknowledged before two witnesses. A trust that does not satisfy these formalities may not be recognized as valid under New York law.
The primary practical benefit of a revocable living trust is that assets properly held in the trust at the time of death generally pass to beneficiaries without court involvement. For families with property in multiple states, blended family dynamics, or beneficiaries who may need ongoing management of inherited assets, a trust can provide flexibility that a will alone cannot. A revocable trust does not replace a will — most plans that include a trust also include a “pour-over will,” which captures any assets not already in the trust and directs them into it at death.
Durable Power of Attorney
A durable power of attorney (DPOA) is a document that authorizes a named individual — called an agent — to manage financial and legal matters on your behalf. “Durable” means the authority continues even if you become incapacitated, which is precisely when it is most needed.
New York significantly updated its statutory short-form power of attorney in 2021. The current form requires a specific format and must be signed before two witnesses and a notary public. Because of these requirements, a power of attorney that does not conform to New York’s statutory form may be refused by banks and other financial institutions. This makes working with an attorney to prepare the document important — not just for legal validity, but for practical acceptance when the document is actually needed.
Without a durable power of attorney in place, a family may need to seek court authorization to manage the affairs of an incapacitated person through an Article 81 guardianship proceeding. That process can be time-consuming and costly, and its outcome may not reflect what the person would have chosen for themselves.
Healthcare Proxy
A healthcare proxy is a document that designates a healthcare agent to make medical decisions on your behalf if you are unable to communicate or decide for yourself. In New York, healthcare proxies are governed by New York Public Health Law Article 29-C, which sets out who may serve as a healthcare agent, what decisions they may make, and when their authority becomes active.
A healthcare proxy addresses medical decisions only — it does not give the agent any authority over financial or legal matters. A durable power of attorney covers those financial matters separately. Together, these two documents form the foundation of incapacity planning in New York and ensure that the right people have the right authority when it matters most.
Some individuals also prepare a written statement of their wishes about end-of-life care — sometimes called an advance directive or living will. While New York does not require a specific form for this, a written statement of healthcare preferences can help guide both a healthcare agent and treating physicians, and is often kept alongside the healthcare proxy.
Beneficiary Designations and Jointly Held Property
Not all assets pass through a will or trust. Life insurance policies, retirement accounts (such as IRAs and 401(k)s), and certain bank or investment accounts transfer directly to named beneficiaries at death — bypassing probate entirely. Property held jointly with right of survivorship passes automatically to the surviving co-owner.
These assets must be coordinated with the rest of an estate plan. A beneficiary designation that has not been reviewed since a prior marriage, or a jointly held account established years ago, can produce results that directly conflict with a carefully drafted will or trust. Reviewing all designations and account structures as part of the overall planning process is a step that is easy to overlook — and one that can make a significant practical difference.
How Probate Works in New York: The Surrogate's Court System
Probate is the legal process through which a deceased person’s estate is administered under court supervision. In New York, probate proceedings take place in the Surrogate’s Court of the county where the deceased person was domiciled at the time of death. Every county in New York has its own Surrogate’s Court.
For residents of New York City, the court geography tracks borough lines:
- Manhattan (New York County) — New York County Surrogate’s Court
- Brooklyn (Kings County) — Kings County Surrogate’s Court
- The Bronx (Bronx County) — Bronx County Surrogate’s Court
- Queens (Queens County) — Queens County Surrogate’s Court
- Staten Island (Richmond County) — Richmond County Surrogate’s Court
Residents of Westchester County, Nassau County, Suffolk County, and other counties outside the city appear before their respective county Surrogate’s Courts. For individuals who split time between a city address and a home in Westchester or on Long Island, the question of domicile — which determines which court has jurisdiction over the estate — sometimes requires careful legal analysis.
During probate, the court reviews the will to confirm it is valid, formally appoints the executor named in the will, and oversees the administration of the estate. The executor — working within the framework of the SCPA — is responsible for locating and securing assets, notifying creditors, paying debts and applicable taxes, filing required returns, and distributing what remains to beneficiaries according to the will’s terms. When disputes arise among beneficiaries or when a will is contested, the probate process can become more protracted.
When Probate May Be Avoided
Certain assets pass outside of probate by operation of law. Property held in a funded revocable trust, assets with named beneficiaries, and jointly held property with right of survivorship all transfer without Surrogate’s Court involvement. A well-coordinated estate plan can reduce what must pass through probate — but it requires deliberate attention to how every asset is titled and designated, not just how the planning documents are drafted.
New York also provides a simplified administration process for smaller estates that meet certain criteria. The applicable threshold and eligibility requirements are subject to change and should be confirmed at the time of planning rather than assumed
Trust Administration in New York
When a revocable trust is in place, and the grantor has passed away — or has become incapacitated — a successor trustee takes over management of the trust assets. This is called trust administration, and it carries a range of responsibilities defined both by the trust document itself and by New York law.
Under EPTL Article 7 and related New York trust statutes, a trustee holds a fiduciary duty to the trust’s beneficiaries. That duty includes managing assets prudently, keeping accurate records, acting impartially when there are multiple beneficiaries with different interests, making distributions in accordance with the trust’s terms, and accounting to beneficiaries as required. A trustee who fails to meet these obligations can face personal liability.
Trust administration generally does not require court supervision, which is one of its practical advantages over a probate proceeding. That said, the process is not without complexity. A successor trustee must identify and secure all trust assets, notify beneficiaries, manage or liquidate property as directed, address tax obligations (including any required estate or income tax filings), and ultimately distribute what remains according to the trust’s instructions. Estates with real property, business interests, investment portfolios, or complex family situations add layers of judgment and coordination that can be difficult to navigate without legal guidance.
For families working through the loss of a parent or spouse, trust administration often requires careful decisions to be made during a time of grief. Having an attorney who can explain each step and help the trustee carry out their responsibilities correctly is a practical form of support during that period.
New York's Estate Tax: What It Means for Your Plan
New York is one of a smaller number of states that impose their own estate tax, separate from and in addition to the federal estate tax. The New York estate tax applies to estates of individuals domiciled in New York at the time of death, as well as to certain New York real property owned by non-residents.
The New York estate tax has a notable structural feature that is worth understanding: a “cliff” provision. Estates that exceed the New York basic exclusion amount by more than five percent lose the benefit of the exclusion entirely — meaning the full taxable estate, not just the portion above the threshold, may be subject to New York estate tax. This cliff effect can significantly increase tax liability for estates that fall within a range just above the exclusion amount, and it is one of the reasons that planning for New York’s estate tax requires careful analysis, not just general awareness.
The specific exclusion amount and the applicable rate structure are set by the New York State Department of Taxation and Finance and are subject to adjustment. Any estate plan involving potential New York estate tax exposure should be reviewed by an attorney who can confirm the current thresholds and assess how the structure of a particular estate would interact with them.
For estates where tax planning may be relevant, strategies can include the use of trusts designed to reduce the taxable estate, lifetime gifting programs, charitable planning tools, or other structures. The right approach depends on the full picture of the individual’s assets, intentions, and family circumstances — and should be built into a broader estate plan rather than addressed in isolation.
Planning for Incapacity: Why It Matters Before It Is Needed
Estate planning is often associated with what happens after death — but a meaningful portion of what a well-structured plan addresses has to do with life: specifically, with the possibility that a person may one day be unable to manage their own affairs. Illness, injury, or cognitive decline can affect the ability to make financial decisions or communicate medical preferences. Planning for that possibility in advance protects both the individual and the people they would want to step in.
In New York, the primary tools for incapacity planning are the durable power of attorney and the healthcare proxy. Together, they authorize the people you choose — in advance, while you are able to make that choice — to act on your behalf when they are needed. Without those documents in place, a family may need to petition the court for authority to manage even basic matters: paying bills, accessing accounts, or making medical decisions. That process takes time and creates stress during a period when a family is already under strain.
Incapacity planning is relevant for a broad range of people, not only the elderly or seriously ill. It applies to anyone who wants to ensure that a trusted person can act on their behalf if they cannot — whether that situation arises gradually or suddenly.
What makes these documents particularly worth attending to is their simplicity. A healthcare proxy and a durable power of attorney are relatively straightforward to put in place when health and capacity are not in question. They sit quietly in a file until needed. The families who have experienced what happens when no plan exists often describe the experience as a reason they would not want anyone else to face the same situation.
Common Misconceptions About New York Estate Planning
“I don’t have enough assets to need an estate plan.”
Estate planning is not reserved for large or complex estates. A will, a healthcare proxy, and a durable power of attorney are relevant for virtually any adult — regardless of what they own. A will is the only document through which a parent can name a guardian for minor children. A healthcare proxy is the only way to designate who speaks for you medically if you cannot speak for yourself. These are not planning tools for the wealthy; they are practical documents for anyone with people who depend on them.
“My spouse will automatically inherit everything.”
When someone dies without a will in New York, property passes under the state’s intestate succession rules, found in EPTL Article 4. A surviving spouse does not automatically receive the entire estate if the deceased also has surviving children. The distribution formula depends on the family structure. A will allows a person to direct those distributions intentionally — rather than relying on a statutory default that may not match what they would have chosen.
“A will avoids probate.”
This is one of the most common misunderstandings in estate planning. A will does not avoid probate — it is the document submitted to the Surrogate’s Court to initiate the probate process. Avoiding or minimizing the role of Surrogate’s Court generally requires the use of revocable trusts, beneficiary designations, or jointly held property structures that keep assets outside of the probate estate. A will and a plan to reduce probate exposure serve different purposes and can be used together.
“Once I sign my documents, I’m finished.”
Estate plans are not static. Life changes — marriages, divorces, births, deaths, relocations across state lines, changes in asset structure or value — can all affect whether an existing plan still reflects a person’s wishes and whether the documents still function as intended under current law. Plans benefit from being revisited after major life events and reviewed periodically to ensure they remain aligned with both personal circumstances and applicable law.
“Trusts are only for the very wealthy.”
Certain trust structures are designed specifically around estate tax planning for larger estates. But revocable living trusts can serve practical purposes across a wide range of situations — including simplifying asset transfer at death, planning for incapacity, addressing property held in multiple states, or providing ongoing management of assets for a beneficiary who may not be ready to receive them outright. Whether a trust makes sense for a particular family depends on the specifics of the situation, not on a wealth threshold.
How New York's Surrogate's Court System Works
New York’s Surrogate’s Courts are specialized trial courts that handle matters related to wills, estates, and trusts. Each county has one Surrogate’s Court, and each operates under the Surrogate’s Court Procedure Act. Surrogate’s Court proceedings can include admission of a will to probate, administration of an estate where no will exists, guardianship proceedings involving minors, and formal accountings by trustees or executors.
For New York City residents, the court geography follows borough boundaries. An estate for a person who lived in Park Slope would be handled in Kings County Surrogate’s Court in Brooklyn. One for a resident of Riverdale would go through Bronx County Surrogate’s Court. For people who maintain both a city residence and a home in Nassau or Westchester County, the question of domicile — and which county’s Surrogate’s Court has jurisdiction — can sometimes require legal analysis before proceedings begin.
Surrogate’s Court proceedings vary considerably in length and complexity. An uncomplicated estate with a clear will, cooperative beneficiaries, and no unusual assets may move through the court process with relative efficiency. Larger estates, blended families, business interests, contested wills, or disputes among beneficiaries can extend the process meaningfully. An attorney familiar with New York’s Surrogate’s Court system can help identify potential complications early and navigate them to minimize unnecessary delay.
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.”
Practical Illustrations: Estate Planning in Real Situations
A Family in Westchester With Young Children
A couple living in Westchester County has two young children and a home they own together. Without a will, if both parents were to pass away, a court would determine who raises their children, without any direction from the parents themselves. A properly drafted will allows them to name a guardian for the children and establish a testamentary trust — a trust created within the will — that holds and manages inherited assets until the children reach a specified age. This kind of planning is foundational. It does not require a large estate or unusual complexity; it requires the intention to have those decisions made in advance.
A Surviving Spouse Navigating Probate in Brooklyn
After a spouse passes away in Brooklyn, the surviving spouse discovers that several accounts were held in the deceased spouse’s name alone and carry no beneficiary designations. Those accounts will need to go through probate in Kings County Surrogate’s Court before they can be transferred. The process involves filing a petition, having the will admitted, and waiting for the court to issue letters testamentary — the document that formally authorizes the executor to act on behalf of the estate. An attorney familiar with the Kings County Surrogate’s Court process can help the surviving spouse understand each step and manage the proceeding without unnecessary delay or confusion.
A Long Island Homeowner Reviewing Estate Tax Exposure
For individuals whose estates may include a home in Nassau County that has appreciated significantly, combined with retirement accounts and other savings, New York’s estate tax cliff provision may be a relevant planning consideration. The interaction between asset values, the state exclusion amount, and the cliff structure can meaningfully affect how much of an estate ultimately passes to family members. Planning approaches may include trust structures, gifting strategies, or charitable tools — but they are most effective when built into a plan over time rather than addressed at the last moment.
How Our New York Trust and Estate Attorneys Can Help
Vaksman Khalfin’s New York trust and estate practice supports individuals and families across a range of planning and administration matters. For those creating a plan for the first time, we help explain the options, clarify what different documents accomplish, and draft documents that meet New York’s legal requirements. For those updating a plan after a life change — a marriage, a divorce, the birth of a child, or a change in assets — we help assess what still works and what needs to be revised.
When a family member has passed away, our attorneys assist executors and successor trustees with the practical responsibilities of estate and trust administration — from court filings in Surrogate’s Court to tax obligations to final distributions. We work to make that process as clear and manageable as possible during what is often a difficult time.
You can learn more about our New York legal team on our New York lawyers page, or schedule a free consultation to discuss your specific situation.
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
Not necessarily — it depends on your goals, your assets, and your family situation. A will is the foundation of most estate plans and is essential for naming an executor, distributing assets, and designating guardians for minor children. A revocable living trust may be added when families want to minimize the role of Surrogate's Court, manage property in multiple states, or create more detailed distribution structures. Many people benefit from having both, but the right combination varies.
Surrogate's Court is the New York court that oversees matters related to wills, estates, and guardianships. When someone dies with a will, the will is submitted to Surrogate's Court for probate — a process that validates the document and gives the executor legal authority to act. When someone dies without a will, the court appoints an administrator. Not all assets go through Surrogate's Court; property held in a trust, accounts with named beneficiaries, and jointly owned property with survivorship rights typically pass outside of the probate process.
New York's intestacy laws — found in EPTL Article 4 — determine who inherits when someone dies without a valid will. The state follows a formula based on family relationships, beginning with a surviving spouse and children. This formula may not reflect your actual wishes, and it does not account for unmarried partners, close friends, or charitable causes. Creating a will is the only way to control how your assets are distributed.
New York imposes its own state-level estate tax with a separate exemption threshold that is generally lower than the federal exemption. This means some estates that owe no federal estate tax may still owe New York estate tax. The state also has a provision that can result in the full value of an estate becoming taxable — not just the amount above the exemption — when the estate's value slightly exceeds the threshold. Families with larger estates should consider both layers of potential taxation as part of their planning.
Probate can often be minimized or avoided for certain assets through tools like revocable living trusts, beneficiary designations on retirement accounts and life insurance policies, and joint ownership with right of survivorship. However, avoiding probate entirely requires proactive planning and careful coordination across all of a person's assets. Assets that are not covered by these tools may still require a Surrogate's Court proceeding.
A health care proxy is a legal document that authorizes someone you trust — your health care agent — to make medical decisions on your behalf if you are unable to do so. It is governed by NY Public Health Law Article 29-C. Without one, your family may face uncertainty or conflict about who has authority to communicate with doctors or consent to treatment. Most estate planning attorneys recommend a health care proxy as a standard part of any New York estate plan, regardless of age or health.
There is no fixed rule, but many estate planning attorneys suggest reviewing your plan every three to five years, and any time a significant life event occurs — such as marriage, divorce, the birth of a child, the death of a named executor or beneficiary, a major change in assets, or a move to or from New York. An outdated plan may still be legally valid but may no longer reflect your actual wishes or circumstances.
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