Estate planning can feel like a maze of legal jargon — trusts, probate, fiduciary duties, Surrogate’s Court. Morgan Legal Group, led by Russel Morgan, Esq., exists to clear that maze for everyday New Yorkers, whether you live in Brooklyn, on Long Island, in the Hudson Valley, or anywhere across Upstate New York. This page explains who we are, what we do, and why having the right plan in place matters more than most people realize.
Who We Are
Morgan Legal Group is a New York estate-planning law firm focused exclusively on helping individuals and families protect what they have built. We work with clients statewide — from New York City boroughs to Westchester County, Long Island, and beyond — drafting documents that reflect each family’s real circumstances, not a one-size-fits-all template.
Attorney Russel Morgan, Esq., brings a straightforward philosophy: your estate plan should make things simpler for the people you love, not harder. That means plain-English explanations, documents designed to hold up in New York’s Surrogate’s Court, and a strategy tailored to your goals and your family.
What We Help You With
Trusts — the Foundation of Most Modern Plans
A trust is a legal arrangement — you (the grantor) transfer assets to a trustee to hold for your beneficiaries. Under New York’s Estates, Powers and Trusts Law (EPTL) Article 7, trusts come in two fundamental forms:
| Trust Type | Can It Be Changed? | Key Benefit | Estate-Tax Effect |
|---|---|---|---|
| Revocable Living Trust | Yes — during your lifetime | Avoids probate; manages assets during incapacity | None — assets stay in your taxable estate |
| Irrevocable Trust | Generally no | Estate-tax reduction; asset protection; Medicaid planning | Can remove assets from taxable estate |
A revocable trust is the most common starting point. You keep full control, you can amend or revoke it at any time, and at death your assets pass directly to beneficiaries — no Surrogate’s Court, no public record. An irrevocable trust trades that flexibility for stronger protection. It is also the vehicle used in Medicaid planning, where New York’s 5-year look-back rule makes early action essential.
For a family member with a disability, a Special Needs Trust (authorized under EPTL § 7-1.12) preserves eligibility for means-tested benefits like Medicaid and SSI while still allowing you to leave that person meaningful resources.
Every trustee we work with understands their obligations: the prudent-investor standard under EPTL Article 11-A, an unwavering duty of loyalty, and the duty to account to beneficiaries. We make sure those duties are clearly defined before a trust is ever signed.
Wills, and Why a Trust vs. Will Decision Matters
A will still has its place — but it must be probated in Surrogate’s Court, and it becomes a public document. A trust skips that process entirely. We help you choose the right tool, or often a combination of both.
New York Estate Tax — the 2026 Cliff
New York’s estate tax is independent of the federal system. For 2026 the basic exclusion is $7,350,000. Estates that exceed 105% of the exclusion ($7,717,500) hit the “cliff” — the entire exemption is eliminated, not just the overage. That makes planning above $7 million particularly important, and it is one of the central reasons we help clients structure irrevocable trusts and other strategies well in advance.
Ready to Start?
Schedule a 30-minute consultation with Russel Morgan, Esq. We will listen first and build a plan around your family — not a form.
Learn more about trust administration or explore all of our New York trusts services.
Further reading from Morgan Legal Group: New York estate planning.