Trust Creation Services Across New York State

Choosing the right trust is not a one-document decision. It is a set of interlocking instruments, each drafted to do a specific job — avoid probate, shelter assets, protect a disabled loved one, or reduce a looming estate-tax bill. At Morgan Legal Group, attorney Russel Morgan, Esq. and our team build the full suite of New York trust documents, so your plan fits together rather than colliding at the worst possible moment.

This page is a services overview: a guided tour of what we prepare, why each instrument exists, and how the pieces work together under New York’s Estates, Powers and Trusts Law (EPTL) Article 7. We serve clients statewide — New York City, Long Island, Westchester, the Hudson Valley, and Upstate.

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The Range of Trust Documents We Draft

A complete trust plan rarely relies on a single page. Below is the breadth of what our trusts overview covers.

Document	Core purpose	Key NY authority
Revocable living trust	Avoid probate, preserve privacy, manage incapacity	EPTL Article 7
Irrevocable trust	Estate-tax reduction, asset protection, Medicaid planning	EPTL Article 7
Special needs trust	Preserve Medicaid/SSI for a disabled beneficiary	EPTL § 7-1.12
Pour-over will (companion document)	Catch assets not titled to the trust	EPTL Article 7 / SCPA
Trustee provisions & accounting framework	Govern fiduciary duties and reporting	EPTL Article 11-A

Each document is drafted to be funded and administered correctly — because an unfunded trust is just paper. Ongoing trust administration is where the plan actually delivers.

The Revocable Living Trust: Control Without Probate

The revocable living trust is the workhorse of New York estate planning. As grantor, you keep full control: you can amend it, restate it, or revoke it entirely while you are alive and competent.

Its three primary benefits are:

• Probate avoidance. Assets titled to the trust pass to your beneficiaries outside the Surrogate’s Court — faster and without court oversight.
• Privacy. Unlike a will, which becomes a public record once probated, a trust stays private.
• Incapacity management. Your successor trustee can step in seamlessly if you become unable to manage your affairs, avoiding a guardianship proceeding.

One honest caveat we always explain: a revocable trust does not save estate tax. Because you retain control, the assets remain part of your taxable estate. If tax reduction is the goal, you need a different tool.

The Irrevocable Trust: When You Trade Control for Protection

An irrevocable trust generally cannot be amended or revoked once established. That permanence is precisely what gives it power. By removing assets from your control — and from your taxable estate — an irrevocable trust can accomplish what a revocable trust cannot:

• Estate-tax reduction by moving appreciating assets out of your estate.
• Asset protection from future creditors.
• Medicaid planning, positioning assets ahead of long-term-care needs.

The trade-off is real, and timing matters. Medicaid eligibility is subject to a five-year look-back — transfers into an irrevocable trust must generally be made well before benefits are needed. This is why “someday” planning so often fails: the look-back clock starts at funding, not at diagnosis.

Special Needs Trusts: Protection That Doesn’t Disqualify

A supplemental (special) needs trust lets you provide for a disabled loved one without jeopardizing their means-tested benefits. Under EPTL § 7-1.12, a properly drafted SNT can supplement — never replace — Medicaid and SSI, funding quality-of-life expenses while preserving eligibility. The drafting must be precise; a small error can disqualify the very beneficiary the trust was meant to protect.

Trustee Duties: The Obligations Built Into Every Trust

Creating a trust also creates a fiduciary. Whoever serves as trustee in New York is bound by serious legal duties:

• Prudent-investor standard — managing trust assets with care and diversification under EPTL Article 11-A.
• Duty of loyalty — acting solely in the beneficiaries’ interest, never self-dealing.
• Duty to account — keeping records and reporting to beneficiaries.

New York’s SCPA and EPTL also set out statutory commission schedules that govern what a trustee may be paid. We draft trustee provisions so the people you name understand exactly what is expected of them.

Trust vs. Will: Why Many Plans Use Both

A common question is whether a trust replaces a will. In practice, the strongest plans use both. The core distinction:

• A trust avoids probate and stays private.
• A will is a public document that must be probated in the Surrogate’s Court.

We help you weigh the two — see our dedicated trust vs. will comparison — and most clients pair a trust with a pour-over will so nothing falls through the cracks.

New York Estate Tax in 2026: Mind the Cliff

For 2026, New York’s estate-tax basic exclusion is $7,350,000. But New York has an unusual and unforgiving feature: the tax cliff.

Estate size	Result
At or under $7,350,000	Within the exclusion
Up to 105% of the exclusion ($7,717,500)	Partial benefit phases out
Over $7,717,500 (the cliff)	Entire exemption is lost — the full estate is taxed

Falling just over the cliff can cost far more than the dollars that pushed you across it. Strategic, irrevocable trust planning is one of the principal tools for keeping a taxable estate on the right side of that line.

Frequently Asked Questions

Does a revocable living trust reduce my New York estate tax?
No. Because you keep the power to amend or revoke it, the assets stay in your taxable estate. For estate-tax reduction, an irrevocable trust is the appropriate tool.

What is the Medicaid five-year look-back?
When you apply for Medicaid long-term-care benefits, the agency reviews asset transfers — including transfers into an irrevocable trust — made within the prior five years. Funding such a trust early is essential, which is why we encourage planning well before care is needed.

Can a trust protect benefits for my child with disabilities?
Yes. A supplemental (special) needs trust under EPTL § 7-1.12 supplements a disabled beneficiary’s quality of life while preserving eligibility for Medicaid and SSI, provided it is drafted correctly.

Do I still need a will if I have a trust?
Usually, yes. A pour-over will catches any assets not titled to your trust and names guardians for minor children. A trust avoids probate and is private; a will must be probated in the Surrogate’s Court.

Where in New York does Morgan Legal Group create trusts?
We serve clients statewide — including New York City, Long Island, Westchester, the Hudson Valley, and Upstate New York.

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Ready to see how a coordinated set of trust documents fits your family and your estate? Book a consultation with Russel Morgan, Esq.

Further reading: EPTL Article 7 (NY Senate) · New York estate tax (tax.ny.gov) · EPTL on Justia