Estate Planning Built Around You — One Individual at a Time

Most people picture estate planning as something families do after accumulating wealth or having children. The reality is simpler and more personal: every adult individual in New York has a life worth protecting, goals worth preserving, and people worth designating. At Morgan Legal Group, attorney Russel Morgan, Esq. works with individuals across New York State — from Manhattan to Long Island, Westchester to the Hudson Valley, and cities across Upstate — to build plans that fit a single person’s circumstances, not a generic household template.

Why Individuals Need Their Own Estate Plan

When you plan as an individual, the decisions are yours alone. Who receives your assets if you die without a will? Under EPTL Article 4, New York’s intestacy rules decide — and they rarely match what any individual would actually choose. A properly executed will under EPTL §3-2.1 requires your signature at the end of the document plus two attesting witnesses, and it gives you direct control that intestacy never can.

Beyond the will, a complete individual plan in New York coordinates four instruments:

Document	What It Does	Key Authority
Will	Names your beneficiaries and executor	EPTL §3-2.1
Trust(s)	Avoids probate; irrevocable trusts protect assets & address Medicaid	EPTL Article 7
Durable Power of Attorney	Designates your financial agent if you are incapacitated	GOL §5-1513
Health Care Proxy	Designates your medical decision-maker	NY Public Health Law Art. 29-C

Each document serves a distinct function. The 2021 statutory POA form under GOL §5-1513 is durable by default — it remains effective even if you become incapacitated, which is precisely when it matters most. Your Health Care Proxy operates in a separate lane: it covers medical decisions, not financial ones. Both are essential for any individual living alone or without a spouse.

The New York Estate Tax Reality for 2026

If your estate may exceed $7,350,000 — the 2026 New York basic exclusion — planning becomes time-sensitive. New York’s “cliff” means an estate valued above 105% of the exclusion ($7,717,500) loses the entire exemption and is taxed from dollar one at rates up to 16%. Unlike the federal system, New York imposes no gift tax, but gifts made within three years of death are added back to the taxable estate. An irrevocable trust or coordinated giving strategy, designed well in advance, can make the difference between a tax bill and none. The NY estate tax guide walks through the mechanics in detail.

Statewide Service, Individual Focus

Morgan Legal Group serves individuals throughout New York State. Whether you are a renter in Brooklyn or a homeowner in Rochester, the legal framework is the same — and so is our commitment to building a plan around your life, not a family archetype. Begin with a 30-minute consultation and leave with a clear picture of exactly what your plan needs.

Schedule your individual planning consultation →