Estate Planning Attorney in Buffalo, NY
Reviewed by David L. Roach, Founding Partner | Roach, Lennon & Brown, PLLC | Harvard Law School, J.D. | Admitted to practice in New York since 1977 | AV Preeminent rating, Martindale-Hubbell | Last updated September 2026
Estate planning means putting the right documents in place so your family, not a judge, controls what happens if you become incapacitated or pass away. For Buffalo families, that usually means a will, often a trust, a power of attorney, and a health care proxy, all built to hold up under New York law. Roach, Lennon & Brown has guided Western New York families and business owners through this process for more than four decades.
What Estate Planning Covers in New York
A complete New York estate plan usually rests on four documents. A last will and testament says who gets your property and who raises your minor children if something happens to you. A revocable living trust can do some of that same work while keeping your estate out of probate court, and it works differently enough from a will that families often need help choosing between the two. A power of attorney lets someone you trust manage your finances if you cannot. A health care proxy names someone to make medical decisions on your behalf if you are unable to speak for yourself.
Will or Revocable Living Trust?
Many Buffalo families ask whether a will or a revocable living trust fits them better. The short answer is that a will works through Surrogate’s Court after you pass away, while a properly funded trust can skip that process entirely and stays private. Our full comparison, how to choose between a revocable living trust and a will in Buffalo, walks through the trade-offs in detail. If you already lean toward a trust, our guide on what assets to place in a revocable living trust covers the funding step people skip most often, the one that determines whether the trust actually works.
New York’s Rules for a Valid Will
New York sets exact rules for a will to hold up in Surrogate’s Court. Under Estates, Powers and Trusts Law Section 3-2.1, you must sign the will at the end, and at least two witnesses must sign it too, both within 30 days of each other. Skip a step, and the will can fail when it matters most, right when your family needs it to work.
Power of Attorney
A power of attorney in New York generally follows the statutory short form set out in General Obligations Law Article 5, Title 15. Using the state’s form, rather than a homemade one, gives banks and financial institutions less reason to refuse it, which matters if your agent ever needs to act quickly.
Health Care Proxy
A health care proxy under Public Health Law Article 29-C lets you name a health care agent to make medical decisions if you cannot. New York requires you to sign it in the presence of two adult witnesses. Without one, doctors and hospitals may have to turn to New York’s family health care decision rules instead of the person you would have chosen yourself.
New York Estate Tax: What Buffalo Families Should Know
New York also charges its own estate tax, separate from the federal one. For 2026, the federal exemption is $15,000,000 per person, so most families never owe federal estate tax. New York’s exemption is far lower, $7,350,000 for deaths in 2026, and New York does not let a surviving spouse use any unused part of their spouse’s exemption the way federal law does. New York also applies what practitioners call a cliff. If your estate runs more than 5 percent over the exemption, you do not just pay tax on the amount above the line, the exemption disappears and the state can tax the entire estate from the first dollar. That makes New York estate tax planning worth a real look for any Buffalo family whose home, retirement accounts, and life insurance add up to more than most people expect.
When to Update Your Estate Plan
Estate plans are not one and done. Marriage, divorce, a new grandchild, a move, or a growing business are all good reasons to take another look at yours. Blended families in particular need a plan built around their actual family, not a generic template. Our guide on wills and trusts for blended families in Western New York walks through the choices that come up most often. If your estate plan needs to fold in a family business, our team also handles the business succession planning piece, so the same plan protects both your family and what you built.
Why Work With a Buffalo Estate Planning Attorney
The harder work in estate planning happens before any document gets signed. Which structure actually protects your family, a will, a trust, or both? How should a family business be handled inside the plan? Does the plan need updating for a New York estate tax you did not know applied to you? David L. Roach, founding partner at Roach, Lennon & Brown, has practiced in New York since 1977, holds an AV Preeminent rating from Martindale-Hubbell, and has spent decades on business succession and estate planning matters for Western New York families. He works alongside J. Michael Lennon, Christopher H. Brown, Jr., John P. (Jack) Dee, Robert E. Ziske, Jr., and Braden Pritchard on the firm’s Trusts & Estates team.
Frequently Asked Questions
Do I need a will if I already have a trust?
Yes. Even a well-funded revocable living trust should be paired with a “pour-over” will that catches any assets never transferred into the trust and directs them there after your death. A will is also the only document that can name a guardian for minor children, something a trust cannot do under New York law.
What happens if I die without a will in New York?
Your property passes under New York’s intestacy rules in Estates, Powers and Trusts Law Article 4, which distribute assets to a spouse, children, or other relatives in a fixed order that may not match your actual wishes. The Surrogate’s Court also appoints an administrator rather than the executor you would have chosen, and there is no say in who raises minor children.
How much does the New York estate tax exemption cover in 2026?
For deaths in 2026, New York’s basic exclusion amount is $7,350,000 per person. Estates below that amount owe no New York estate tax, but New York does not allow portability between spouses, and estates that exceed the exemption by more than 5 percent can lose it entirely under the state’s cliff rule.
Does New York recognize a power of attorney from another state?
Generally, yes, New York recognizes a power of attorney validly executed under the law of the state where it was signed. Buffalo families who split time between New York and another state, or who relocate here, should still have an attorney review an out-of-state power of attorney against New York’s statutory short form requirements.
Can I change my health care proxy later?
Yes. A health care proxy can be revoked or updated at any time as long as you are competent to do so, and signing a new one automatically revokes an earlier version. It is worth checking your proxy any time your circumstances or your chosen agent’s availability changes.
What is the difference between a will and a revocable living trust?
A will takes effect only after death and is administered through Surrogate’s Court, a public process. A properly funded revocable living trust can transfer assets without probate and keeps the details private, but it only controls property actually retitled into the trust’s name during your lifetime.
Do I need an attorney to make my estate plan valid in New York?
New York does not require an attorney to sign a will, trust, power of attorney, or health care proxy. But each of these documents has specific execution requirements, and a mistake in signing or witnessing can make the document fail exactly when your family needs it, which is why most people work with an attorney.
How often should I update my estate plan?
Review your plan after a marriage, divorce, birth, death in the family, move to or from New York, or a significant change in assets or a family business. Even without a major life event, a periodic review every few years helps confirm the plan still reflects current New York law and your actual wishes.
What happens if my will isn’t signed correctly under New York law?
A will that does not meet Estates, Powers and Trusts Law Section 3-2.1’s signing and witnessing requirements can be denied probate entirely, leaving your estate to pass as if you had no will at all. This is one of the most common ways an otherwise well-planned estate ends up in New York’s intestacy rules.
Does a revocable living trust avoid New York estate tax?
No. Assets in a revocable living trust are still counted as part of your taxable estate for both federal and New York estate tax purposes, because you keep the ability to change or revoke the trust during your lifetime. Trusts can help avoid probate, but avoiding New York estate tax requires different planning tools.
Talk to a Buffalo Estate Planning Attorney
Free Consultation. Call (716) 235-3025 or reach us through our contact page to start building an estate plan for your Buffalo family.
ATTORNEY ADVERTISING. Prior results do not guarantee a similar outcome. No information on this page should be construed as legal advice from Roach, Lennon & Brown, PLLC, nor is it intended to be a substitute for legal counsel on any subject matter. This page does not create an attorney-client relationship.
