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New Yorkers come to us with remarkably consistent concerns before scheduling an estate-planning appointment. Below are the questions we hear most often — answered honestly, with the law behind each one.

What New Yorkers Ask Most

“Do I actually need a trust, or will a will do?”
A will is public and must be probated in Surrogate’s Court. A trust is private and bypasses probate entirely. See our Trust vs. Will guide for a side-by-side breakdown.

“Can I still control my assets if I put them in a trust?”
With a revocable living trust — yes. Under EPTL Article 7, a grantor retains full authority to amend or revoke during their lifetime. The trade-off: those assets remain in your taxable estate.

“I want to reduce estate taxes. Which trust does that?”
An irrevocable trust. Once transferred, assets generally leave your taxable estate — critical given New York’s 2026 basic exclusion of $7,350,000 and a steep cliff: estates exceeding 105% of the exclusion ($7,717,500) lose the entire exemption.

“My child receives Medicaid. Will a trust affect her benefits?”
A properly drafted Supplemental Needs Trust under EPTL 7-1.12 preserves means-tested benefits. Assets held in a qualifying SNT do not count against Medicaid or SSI eligibility.

“Who watches over the trustee?”
Every trustee in New York carries fiduciary duties under EPTL Article 11-A: the prudent-investor standard, undivided loyalty to beneficiaries, and a duty to account. Learn more in our Trust Administration overview.

2026 New York Estate Tax at a Glance

Threshold Effect
Estate ≤ $7,350,000 Full exclusion — no NY estate tax
$7,350,001 – $7,717,500 Partial benefit; cliff risk zone
Estate > $7,717,500 Entire exclusion lost; full NY tax applies

Source: New York Tax Law


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