Buffalo Estate Planning Lawyers

Wills, Trusts & Estate Planning Attorneys in Buffalo, NY

An estate plan records who should handle important decisions and how property should pass after death. It can also address who may act for you if illness or injury leaves you unable to manage your affairs. Buffalo estate planning lawyers at Cole Sorrentino help clients review these choices in light of their family, assets, and New York law.

A useful plan starts with questions, not a form: What property do you own, how is it titled, who is named on accounts or insurance, and whom do you trust to carry out your wishes? Existing beneficiary designations and jointly held property can affect what a will controls. We review the full picture before recommending documents.

Read our New York estate planning guide

Wills and the New York probate process

A will can state who should receive property that passes through your estate, name an executor, and express your choice of a guardian for a minor child. It must be prepared and executed in accordance with New York law. After death, a will generally must be filed in Surrogate’s Court for probate. New York Courts explains that probate is the process of determining whether the will is legally acceptable and, if it is, appointing the executor to administer the estate.

A will does not necessarily control every asset. Life-insurance proceeds, retirement accounts, joint ownership, and certain trust assets may pass under separate arrangements. If an account beneficiary conflicts with the will, the result may surprise the family. Review titles and designations when you create a will and after major life changes.

Trusts and when they may help

A trust is an arrangement in which a trustee holds or manages property for beneficiaries under the trust terms. Different trusts serve different purposes. Some may help manage assets for a child or another beneficiary, provide for a person with special needs, or direct how property is handled over time. A funded trust can sometimes keep particular property outside the probate process, but signing a trust document alone does not transfer an asset into it.

A trust also brings decisions about who will serve as trustee, what records must be kept, and how the terms can or cannot be changed. It is not a universal substitute for a will. An attorney can explain the cost, administration, and possible tax consequences of the structure being considered.

Planning for incapacity

Estate planning includes decisions during life. A New York health care proxy lets you choose an agent to make health decisions if you cannot make them yourself. The New York State Department of Health recommends discussing your wishes with the chosen person and sharing copies of the completed form with the agent and health care providers. Written treatment wishes may also help guide care.

A power of attorney can authorize an agent to handle specified financial and legal matters. The scope of authority and the choice of agent deserve careful attention. These documents address different roles: a health care proxy concerns medical decisions, while a power of attorney concerns financial and legal authority. Discuss the documents with the people you name so they know where the originals are kept and what responsibilities may arise.

New York estate tax and “inheritance tax” questions

People often search for “NYS inheritance tax” when they want to know whether a transfer after death will be taxed. New York’s tax department publishes an estate tax with filing rules based on the estate’s value and other factors. For deaths in 2026, it lists a basic exclusion amount of $7,350,000. That figure can change by date of death, and the calculation can include certain gifts. A person should not infer that a particular estate owes or avoids tax from a single asset value.

Federal estate-tax rules are separate. Income-tax and capital-gain issues can also arise for an estate or beneficiary. Before making gifts or changing ownership to pursue a tax result, ask an estate-planning attorney and tax professional to review the full consequences. We do not promise that a will or trust will eliminate tax.

What if there is no will?

When a person dies without a valid will, New York’s intestacy rules determine which relatives receive property that belongs to the estate. Surrogate’s Court may appoint an administrator rather than the executor a person would have selected in a will. The distribution under those rules may differ from the person’s preferences. A plan can make the intended choices clearer, although disputes and court procedures cannot always be avoided.

When to revisit a plan

Review your documents after marriage or divorce, the birth or adoption of a child, a death in the family, a major change in assets, or a move to another state. Also review the people named as executor, trustee, health care agent, and financial agent. A once-suitable choice may no longer be available or appropriate. Keep signed documents accessible to the people who will need them.

Common questions

Do I need an estate plan if I do not have substantial assets?

Documents for medical and financial decision-making can matter regardless of wealth. A will can also identify who should administer an estate and state your wishes for property and minor children. The right set of documents depends on your family and assets.

Will a trust avoid probate for everything I own?

No. The answer depends on the trust terms, what property was actually transferred to it, and what other assets you own. An attorney can review titles and beneficiary designations alongside the trust.

Does New York charge an inheritance tax?

New York’s published tax rules address an estate tax for qualifying estates. Whether a particular estate must file or pay depends on its facts and the rules for the date of death. Seek tax advice before relying on a general label or threshold.

Talk with Cole Sorrentino

We can help you organize your goals, review existing documents, and decide what should be updated. Thomas F. Hewner works in estate planning and administration. Contact the firm to discuss wills, trusts, probate, and planning for incapacity. This page was checked against the sources below on September 22, 2026; individual advice requires review of your circumstances.

Sources: New York Courts: Probate; When There Is No Will; NYS Health Care Proxy; NYS Estate Tax.