Rochester, NY Estate Planning Starts with How Assets Pass

A will usually does not override a valid beneficiary designation.

A valid will directs probate distributions and nominates an executor. The nominee generally needs Letters Testamentary to administer estate property. Rules for gifts under a will are addressed in testamentary succession.

A signed trust agreement does not necessarily transfer a home or account into the trust. Under EPTL § 7-1.18, trust creation and the transfer of property involve distinct requirements. Check deeds and account titles. The rules governing trustees also appear in trust law.

EPTL § 3-2.1 generally requires a signature at the will's end and two attesting witnesses. The testator must acknowledge the signature and declare the document to be a will to each witness. Witnesses must sign within a 30-day period. Notarization alone is insufficient. Electronic-will provisions are scheduled to take effect December 12, 2027.

EPTL § 7-1.17 establishes execution requirements for written lifetime trusts, including acknowledgment or witness formalities. A durable power of attorney authorizes an agent to act during life, including incapacity. Under General Obligations Law § 5-1511, that authority ends at death; it does not replace an executor's or trustee's authority.

Review documents after marriage, divorce, death, or a property purchase. A revised will may not change an account beneficiary or move a newly purchased home into a trust. Confirm recorded ownership and beneficiary names.

Real Property Law § 424 permits a qualifying transfer-on-death (TOD) deed. Two witnesses must be present together to witness the owner's signature, and the deed must be acknowledged before a notary and recorded in the property's county before death. The Monroe County Clerk publishes TOD forms and recording instructions. A new will alone does not revoke the recorded deed.

Surviving joint owners may take priority over a TOD beneficiary, depending on the ownership interest. Existing liens and mortgages remain relevant. Under Real Property Law § 424(14), certain estate claims may reach TOD property if probate assets are insufficient, subject to a specified 18-month enforcement period.

Probate requires submitting the will and identifying interested parties. Once the court admits the will, it may issue Letters Testamentary to the executor. Without a valid will, an eligible person may seek Letters of Administration under SCPA § 1001; EPTL § 4-1.1 governs intestate shares. See probate administration for the broader process.

The Surrogate's Court generally requires NYSCEF electronic filing, with exceptions for self-represented parties and certain attorneys. The court's protocol calls for an SC-2 request form as a separate first upload, electronic submission of both sides of the death certificate, and delivery of the original will after electronic filing. The court is at 99 Exchange Boulevard, Rochester.

Under SCPA § 1301, qualifying personal property worth $50,000 or less may be administered through a simplified procedure, subject to statutory exclusions. SCPA § 1302 does not permit that procedure to administer real property. A home may require a separate proceeding, even when personal assets qualify.

EPTL § 4-1.1 governs intestate property. Separately, EPTL § 5-1.1-A permits an eligible spouse to claim an elective share that can include certain nonprobate transfers. Generally, the election is due within six months after letters issue and no later than two years after death, subject to extensions and other exceptions. See spousal inheritance planning.

Nonprobate assets may still be taxable. Federal Internal Revenue Code §§ 2036, 2038, and 2042 may include certain trusts and life insurance, depending on retained powers or interests. New York imposes a separate estate tax, with its own thresholds and filing rules based on the date of death.

Compare the original will, trust amendments, deeds, beneficiary forms, account records, and debts. Confirm domicile and identify who needs notice before filing. Executors should verify their authority and review estate claims before distributing property. The practical question is which document controls each asset and what must happen to transfer it.