Total Trust Solutions for New York Families

Most estate plans fail not because of a single missing document, but because the pieces never fit together. A revocable trust avoids probate but does nothing for estate tax. An irrevocable trust shields assets but locks in the wrong terms if it was drafted in isolation. A child with disabilities loses Medicaid because no one coordinated a supplemental needs trust with the rest of the plan. At Total Trusts Solutions, powered by Morgan Legal Group and attorney Russel Morgan, Esq., we build the entire structure at once — so every base is covered in a single, integrated plan that works statewide across New York.

We serve clients throughout New York State: New York City, Long Island, Westchester, the Hudson Valley, and Upstate. New York trusts are governed by the Estates, Powers and Trusts Law (EPTL) Article 7, and our role is to assemble the right combination of trusts for your family — not sell you one document and call it finished.

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The All-in-One Approach: Every Trust, One Coordinated Plan

A “total” trust plan means we evaluate every tool and deploy only the ones that serve your goals. Here is how the core New York trust types fit together.

Trust Type	Primary Purpose	Avoids Probate?	Saves NY Estate Tax?	Can Be Changed?
Revocable Living Trust	Probate avoidance, privacy, incapacity management	Yes	No	Yes — amend or revoke anytime
Irrevocable Trust	Estate-tax reduction, asset protection, Medicaid	Yes	Yes	Generally no
Special Needs Trust	Preserve Medicaid/SSI for a disabled beneficiary	Yes	Varies	Depends on type

Explore the full menu of options on our Trusts Overview page, or read how a trust compares to a will below.

Revocable Living Trusts: Control and Privacy

A revocable living trust keeps you firmly in charge. As grantor, you can amend or revoke it at any time, move assets in and out, and serve as your own trustee while you are able. Its strengths are clear and concrete:

• Avoids probate. Assets titled in the trust pass to your beneficiaries without Surrogate’s Court.
• Privacy. Unlike a will, which becomes a public record once probated, a revocable trust stays private.
• Incapacity management. If you become unable to manage your affairs, your named successor trustee steps in immediately — no court guardianship required.

One honest caveat that some firms gloss over: a revocable trust does not save estate tax. Because you retain full control, the assets remain part of your taxable estate. That is by design — and it is exactly why a total plan often pairs a revocable trust with other tools.

Irrevocable Trusts: Protection and Tax Planning

When estate-tax reduction, asset protection, or Medicaid eligibility is the goal, an irrevocable trust does the heavy lifting. Because you give up control over the assets, they can be removed from your taxable estate and shielded from certain creditors. The trade-off is permanence: an irrevocable trust generally cannot be amended once established.

Medicaid planning carries a critical timing rule. Transfers into an irrevocable trust are subject to a 5-year look-back period for nursing-home Medicaid. Plan early, and assets placed in trust years before a need arises are protected. Wait too long, and the look-back can create a penalty period. This is precisely why the “total” approach matters — we coordinate timing across your whole plan rather than reacting in a crisis.

Special Needs Trusts: Protecting Vulnerable Beneficiaries

A Supplemental (Special) Needs Trust (SNT) under EPTL 7-1.12 allows a disabled beneficiary to receive an inheritance without losing means-tested benefits like Medicaid and SSI. Drafted correctly, the trust supplements — rather than replaces — government support, paying for quality-of-life needs the benefits do not cover. Drafted incorrectly, or left out of the plan, an inheritance can disqualify the very person it was meant to help. We weave the SNT into the broader structure so the rest of the plan funds it cleanly.

Trust vs. Will: Why a Trust Anchors the Plan

A will must be probated in the Surrogate’s Court, becoming a public document and subjecting your estate to court timelines and costs. A trust avoids probate entirely and remains private. Most complete New York plans still include a “pour-over” will as a safety net, but the trust is the workhorse. See our dedicated Trust vs. Will comparison for the full breakdown.

New York Estate Tax 2026: Mind the Cliff

New York’s estate tax has a feature that catches many families off guard. For 2026:

• Basic exclusion amount: $7,350,000. Estates below this owe no New York estate tax.
• The “cliff” at 105% — $7,717,500. Estates that exceed the cliff lose the entire exemption and are taxed on the full estate, not just the excess.

That cliff is one of the strongest arguments for proactive, all-in-one planning. The difference between an estate just under the exclusion and one just over the cliff can be enormous — and irrevocable trust strategies, applied in advance, are how families stay on the right side of that line.

Trustees and Fiduciary Duty

Whoever administers your trust — whether a family member or professional trustee — owes strict fiduciary duties under New York law. These include the prudent-investor standard (EPTL Article 11-A), the duty of loyalty, and the duty to account to beneficiaries. New York’s SCPA and EPTL commission schedules set out how trustee commissions are calculated. Our Trust Administration team supports trustees in meeting these obligations and keeping the plan compliant after it is in force.

Frequently Asked Questions

Do I need more than one trust?
Often, yes. A revocable trust handles probate avoidance and incapacity; an irrevocable trust addresses estate tax and Medicaid; a special needs trust protects a disabled beneficiary. A total plan uses whichever combination fits your goals — sometimes one, sometimes several, working together.

Will a revocable living trust lower my New York estate tax?
No. Because you keep control, the assets stay in your taxable estate. Estate-tax reduction in New York is achieved through irrevocable strategies, not a revocable trust.

What is the 5-year look-back?
For nursing-home Medicaid, transfers into an irrevocable trust within five years of applying can trigger a penalty period. Planning early — before care is needed — is what makes irrevocable Medicaid trusts effective.

Why choose a trust over just a will?
A will is public and must be probated in the Surrogate’s Court. A trust avoids probate, stays private, and provides for incapacity during your lifetime. Most complete New York plans use a trust as the foundation, with a pour-over will as backup.

Do you serve clients outside New York City?
Yes. Morgan Legal Group serves families statewide — NYC, Long Island, Westchester, the Hudson Valley, and Upstate New York.

Ready to cover every base in one coordinated plan? Schedule your consultation with Russel Morgan, Esq.