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On December 12, 2025, New York enacted the Electronic Wills Act, representing one of the most consequential modernizations of the Estates, Powers and Trusts Law in decades. The statute authorizes the execution, attestation, and filing of wills in fully electronic form, departing from the historic requirement that testamentary instruments exist solely in paper format with wet signatures and in-person witnessing. For sophisticated estate plans—particularly those involving close

In 2026, New York’s estate tax exemption is approximately $7.35 million per individual. The structure of the statute, however, is what creates planning urgency. If a decedent’s taxable estate exceeds 105 percent of the exemption—approximately $7.72 million—the exemption is eliminated entirely. The result is not incremental taxation on the excess. Rather, the entire taxable estate becomes subject to New York estate tax, with rates reaching 16 percent. This so-called “cliff” cr

Estate planning assumes a different dimension when assets, beneficiaries, or residency extend beyond the United States. For internationally connected families, a purely domestic plan—no matter how carefully drafted—may fail to account for competing tax systems, succession regimes, and administrative obligations operating simultaneously. Whether the client is a U.S. citizen with foreign real estate, a non-U.S. national holding U.S.-situs investments, or a family whose members

The decision to pursue divorce in New York involves more than filing paperwork. One of the first practical determinations is whether the matter will proceed as uncontested or contested. The distinction affects cost, timing, privacy, and the degree of court involvement in your family and financial affairs. Understanding the difference at the outset allows you to approach the process with realistic expectations and a clear strategy. What Is a Contested Divorce? A divorce is “co

Planning for Long-Term Care in New York: Preserving Assets While Securing Care The cost of long-term care in New York is substantial and continues to rise. Private-pay nursing home rates can exceed six figures annually. For families with meaningful savings, real estate holdings, or investment portfolios, prolonged care can significantly erode lifetime accumulations if planning is not undertaken in advance. Long-term care planning is not simply about qualifying for Medicaid. I

Co-ownership of real property—whether arising from inheritance, joint investment, or the dissolution of a relationship—can become untenable when owners are unable to agree on management, buyout, or disposition. When negotiations fail and stalemate persists, New York law provides a definitive remedy: a partition action. A partition action is not a tactical maneuver. It is a statutory proceeding designed to terminate co-ownership when continued joint ownership is impracticable.

In estate planning, not every lifetime gift is treated equally. Under New York law, a transfer made during life may qualify as an “advancement”—an early distribution intended to be charged against a beneficiary’s eventual share of an estate—but only if specific statutory requirements are satisfied. The distinction is critical. Without proper documentation, a substantial lifetime gift will not reduce a beneficiary’s inheritance, even if that was the donor’s informal expectatio

Proceedings in New York’s Surrogate’s Court often involve substantial financial interests, layered family structures, and multigenerational planning. In many estates—particularly those of significant size—not every interested party is in a position to protect his or her own rights. Beneficiaries may be minors, individuals under disability, or persons whose identity or location is uncertain. In those circumstances, the court may appoint a guardian ad litem (“GAL”) to ensure th

When an individual dies intestate—without a valid will—and leaves no surviving spouse or descendants, the distribution of the estate does not occur automatically. In such cases, the Surrogate’s Court must determine the decedent’s lawful distributees pursuant to New York’s intestacy statute, EPTL § 4-1.1. Where immediate family members are absent, the court initiates what is commonly referred to as a kinship proceeding. A kinship proceeding is a formal evidentiary process thro

Inheritance law presumes that beneficiaries take property by virtue of relationship or designation. But New York has long recognized a foundational limitation: no individual may profit from his or her own wrongdoing. When a beneficiary intentionally causes the death of the decedent, that individual is barred from inheriting—by will, by intestacy, or through non-probate transfers. Although New York does not codify a statute titled the “Slayer Statute,” the rule is firmly embed

A Green Burial: An Eco-Friendly End-of-Life Choice The earliest human burials date back to the Stone Age, when the remains of the deceased were buried directly into the earth. Green burials, which have grown in prominence since the 1990s, take inspiration from these earliest human practices. Green burials have gained popularity due to their rustic simplicity, especially when compared to traditional funerals. Simple shrouds or biodegradable caskets are used in lieu of metal