Most people who call us aren’t starting from zero. They’ve already heard the word “trust,” they know they probably need one, and they want to know exactly what to do next. That is the practice Morgan Legal Group has built: giving New York families a clear, actionable path through the EPTL — not a lecture on theory.
We serve clients across the state — New York City, Long Island, Westchester, the Hudson Valley, and Upstate communities — providing the same rigorous advice regardless of whether your matter lands in Surrogate’s Court in Manhattan or a county courthouse three hours north.
Who We Are
Russel Morgan, Esq. leads the firm’s trusts and estates practice. Every engagement follows a practical, checklist-driven approach: identify the goal, map it to the right instrument, draft with precision, and administer with full fiduciary discipline.
What We Help You Do — A Quick-Reference Map
| Your Situation | Likely Next Step | Governing Law |
|---|---|---|
| Want to avoid probate and keep affairs private | Revocable living trust | EPTL Art. 7 |
| Estate may exceed NY’s $7,350,000 exclusion | Irrevocable trust for tax reduction | EPTL Art. 7; NY Tax Law §952 |
| Protecting a loved one with a disability | Supplemental Needs Trust | EPTL 7-1.12 |
| Already named trustee and unsure what to do | Trust administration guidance | EPTL Art. 11-A |
| Deciding trust vs. will | Compare your options | EPTL + SCPA |
Why the “Cliff” Changes Everything in 2026
New York’s estate tax has an unusual trap. The 2026 basic exclusion is $7,350,000 — but if an estate exceeds 105% of that figure ($7,717,500), it loses the entire exemption, not just the excess. Estates that land just above that cliff can owe more tax than estates well below it.
An irrevocable trust structured before death is the most reliable way to keep a taxable estate below the cliff. A revocable living trust, by contrast, does not reduce estate tax — assets remain in the grantor’s taxable estate — but it is the cornerstone of avoiding New York’s public probate process.
Our Statewide Approach
We don’t practice by county. Whether your successor trustee is in Buffalo or Brooklyn, the fiduciary duties under EPTL Article 11-A — prudent-investor standard, duty of loyalty, duty to account — are identical. We make sure trustees understand every obligation before they act.
Explore our full trusts overview or schedule a 30-minute call with Russel Morgan to map your specific next steps.
Further reading from Morgan Legal Group: New York estate planning.