Estate Planning and Administration in New York

Estate planning and estate administration are two distinct phases of the same goal: making sure your property passes to the people you choose with as little cost, delay, and conflict as possible. Estate planning happens while you are alive and able to make decisions. Estate administration happens after death, when your plan (or New York's intestacy law) is carried out. This page is an overview hub for both topics in New York — use the links throughout to reach our detailed guides on each subject.

New York estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate's Court Procedure Act (SCPA), and most post-death proceedings take place in the Surrogate's Court of the county where the decedent lived. Because these are jurisdiction-specific rules, generic national advice is often wrong for New Yorkers. Below we summarize how each piece works under New York law and link to in-depth resources.

About the Author

This page is written and reviewed by Albert Goodwin, Esq., an attorney admitted to practice in New York whose practice focuses on estate planning, probate, estate administration, and estate litigation in the New York Surrogate's Courts. Our office is located in Midtown Manhattan and we handle matters in Manhattan (New York County), Brooklyn (Kings County), Queens, the Bronx, Staten Island (Richmond County), and the surrounding counties. Read more about Albert Goodwin.

Estate Planning in New York

Good New York estate planning starts with your assets, your family situation, and your goals — not with a form. A sound plan generally aims to:

• Transfer property efficiently and, where possible, outside of probate;
• Plan for incapacity so a court guardianship under Article 81 of the Mental Hygiene Law is not needed;
• Address long-term care and Medicaid eligibility, which in New York involves a five-year look-back for institutional care;
• Minimize New York and federal estate tax exposure where it applies; and
• Adapt to changing circumstances, such as divorce, a new child, or a falling-out between family members.

The core New York estate planning documents are the last will and testament, revocable and irrevocable trusts, a durable power of attorney, a health care proxy and living will, and beneficiary designations. Learn how estate planning works, or explore advanced New York estate planning techniques for larger or more complex estates.

New York and Federal Estate Tax — Why It Matters Here

New York imposes its own estate tax separate from the federal estate tax. New York's exemption is adjusted periodically and has historically been well below the much larger federal exemption, which means many New York families owe state estate tax even when no federal tax is due. New York also has a so-called "cliff": if a taxable estate exceeds the exemption by more than roughly 5%, the entire estate — not just the excess — can become taxable. Because thresholds change, you should confirm current figures with the New York State Department of Taxation and Finance and with counsel before relying on any number.

Wills in New York

A will directs how your probate assets are distributed and names an executor to carry out your wishes. Under EPTL 3-2.1, a New York will must generally be in writing, signed by the testator at the end, and witnessed by at least two witnesses within a 30-day period. A surviving spouse in New York also has a statutory right of election under EPTL 5-1.1-A to claim a share of the estate even if the will leaves them less. If you die without a will, EPTL 4-1.1 (intestacy) decides who inherits — often not the result people expect. For detailed guidance, see our pages on wills in NYC and letters testamentary.

Pour-Over Wills

A pour-over will is used together with a revocable living trust. It "pours" any assets you forgot to retitle into the trust at death so they are governed by the trust's terms. It serves as a safety net rather than the main vehicle, and any assets that pass through it may still require probate.

Trusts in New York

Trusts are a central tool in New York planning, both to avoid probate and to protect assets.

Revocable (living) trusts can be amended or revoked during your lifetime, provide continuity if you become incapacitated, and allow trust assets to pass outside of Surrogate's Court. See the benefits of a living trust.

Irrevocable trusts require giving up control but can remove assets from your taxable estate, shield them from certain creditors, and support Medicaid planning through a properly drafted Medicaid Asset Protection Trust. They can also provide for minors or, through a special needs trust, for a disabled beneficiary without disqualifying them from public benefits. Techniques such as decanting (authorized under EPTL 10-6.6) and the use of trust protectors can build in flexibility. Learn more from our NYC trust attorney page.

Common questions about trusts — such as whether trusts are public record and what assets can and cannot go into a revocable trust — are answered in our dedicated guides.

Powers of Attorney in New York

A New York power of attorney lets you appoint an agent to handle your financial and legal affairs and helps avoid a court guardianship if you lose capacity. New York substantially revised its power of attorney law effective June 13, 2021, simplifying the statutory form and requiring the document to be signed by the principal and the agent and witnessed and notarized. A power of attorney does not authorize medical decisions and automatically ends at death, when authority passes to the estate's executor or administrator.

Health Care Proxies and Advance Directives

Under New York Public Health Law Article 29-C, a health care proxy lets you name an agent to make medical decisions if you can no longer make them yourself. The proxy must be signed and dated in front of two adult witnesses. The agent's authority begins only after a physician determines you lack capacity. A living will can express your wishes about life-sustaining treatment. Without these documents, New York's Family Health Care Decisions Act establishes a priority list of family members who may decide for you — which can cause conflict. See our advance directive attorney page for details.

Beneficiary Designations

Retirement accounts, life insurance, payable-on-death bank accounts, and transfer-on-death securities pass directly to the named beneficiary and bypass probate entirely. These designations override your will, so keeping them current after marriage, divorce, or a death in the family is essential. For simple transfers they are inexpensive and effective, but for complex or staged distributions a trust is usually the better tool.

Estate Administration in New York

Estate administration is the court-supervised process of settling a deceased person's affairs. If there is a will, the named executor petitions the Surrogate's Court for probate and letters testamentary. If there is no will, an eligible relative petitions for letters of administration, and assets pass under EPTL 4-1.1 intestacy. Read our full guide to estate administration in New York.

The typical New York process includes:

• Filing the petition, the original will (if any), and the death certificate in the proper county's Surrogate's Court;
• Serving citation on or obtaining waivers from distributees (heirs) under SCPA rules;
• Receiving letters testamentary or letters of administration that authorize the fiduciary to act;
• Identifying, collecting, and valuing estate assets as of the date of death;
• Paying valid creditor claims, funeral expenses, and administration costs;
• Filing any required New York estate tax return, federal estate tax return, and the decedent's final income tax returns;
• Preparing an accounting and distributing the remaining assets to beneficiaries or heirs; and
• Closing the estate.

For New York, executor and administrator commissions are set by statute (SCPA 2307), and a smaller estate may qualify for a simplified voluntary administration (small estate) proceeding under SCPA Article 13 when personal property is below the statutory threshold. See our sample NYC probate timeline to understand how long the process can take.

Frequently Asked Questions

How much does estate planning cost in New York?

Cost depends on complexity. A basic package of a will, power of attorney, and health care proxy is far less expensive than a plan involving revocable or irrevocable trusts, Medicaid planning, or estate-tax strategies. Many estate planning matters can be quoted as a flat fee after an initial consultation. Contact our office for a fee estimate based on your situation.

How long does estate administration take in New York?

Uncontested estates often take roughly seven months to a year or more, in part because New York gives creditors seven months from the issuance of letters to present claims. Estates that involve a will contest, hard-to-locate heirs, real property sales, or estate tax filings can take considerably longer. See our probate timeline for a stage-by-stage view.

Does a will avoid probate in New York?

No. A will must be probated in the Surrogate's Court before it takes effect. To avoid probate, assets must pass through a trust, a beneficiary designation, or joint ownership. Learn more about avoiding probate in New York.

What happens if I die without a will in New York?

Your property passes under EPTL 4-1.1 intestacy. Generally a spouse receives the first $50,000 plus half the balance, with the rest to children; if there is no spouse or children, the estate passes to more distant relatives. The court appoints an administrator rather than an executor of your choosing.

Do I need a New York estate tax return?

A New York estate tax return is required when the gross estate exceeds the state filing threshold, which is set by statute and adjusted over time. Because New York's exemption is lower than the federal one and includes a "cliff," many New York estates owe state tax even when no federal tax is due. Confirm current thresholds with counsel before filing.

Speak With a New York Estate Lawyer

Whether you are planning ahead or settling a loved one's estate, the rules that govern your matter are specific to New York. At the Law Offices of Albert Goodwin, we handle estate planning, probate, and estate administration throughout New York City and the surrounding counties. Our office is in Midtown Manhattan. Call us at 212-233-1233 or email [email protected] to discuss your situation.

This page is for general information about New York law and is not legal advice. Statutory thresholds and tax figures change; consult an attorney about your specific circumstances.