Cross-Border Estate Planning for New York Families

If your family has roots in two countries, owns property abroad, or includes a green-card holder or non-citizen spouse, your New York estate plan needs a few extra moving parts: a properly executed will, the right trust structure, and—when a non-citizen spouse is involved—a QDOT to preserve the marital deduction. This guide walks through how cross-border planning actually works in New York, where the real costs and timelines come from, and the one place where you should call a separate specialist: U.S. immigration is federal law and sits entirely outside your New York estate plan.

Why Immigration Status Matters to a New York Estate Plan

New York estate planning is governed by state law. Immigration is governed by federal law through USCIS. These are two separate practice areas, and the honest takeaway is to use the right specialist for each. Your estate attorney drafts your will and trusts; an immigration attorney handles green cards and family petitions.

Where the two intersect is in how status changes the estate math:

• Non-citizen surviving spouse: The unlimited marital deduction does not apply when the surviving spouse is not a U.S. citizen. The standard fix is a QDOT (Qualified Domestic Trust), which lets assets pass to the trust and defers federal estate tax until distributions are made.
• Foreign heirs and beneficiaries: Non-resident, non-citizen heirs can inherit New York property. Status does not bar inheritance, but it adds documentation and tax-withholding steps that lengthen administration.
• Overseas assets: Foreign real estate and accounts may be subject to another country’s succession rules. A New York will controls New York assets; coordination with foreign counsel is often needed for the rest.

How the New York Side Works: Documents, Cost Drivers, and Timeline

A New York estate plan is built from the same core documents regardless of where your assets sit. The cost and timeline depend on how many of these you need and how complex the trust work becomes.

Document	What it does	NY authority
Will	Directs your assets; must be witnessed	EPTL §3-2.1 (two witnesses, signed at the end, publication)
Revocable living trust	Avoids probate (no estate-tax savings)	EPTL Article 7
Irrevocable trust	Tax reduction, asset protection, Medicaid	EPTL Article 7 (5-year Medicaid look-back)
QDOT	Preserves marital deduction for non-citizen spouse	Federal estate-tax fix, drafted in the plan
Power of attorney	Financial decisions if incapacitated	GOL §5-1513 (2021 statutory short form)
Health care proxy	Medical decisions if incapacitated	Public Health Law Article 29-C

A few timeline realities to plan around:

• Drafting a coordinated cross-border plan takes longer than a simple will because the trust language and foreign-asset coordination must be reviewed carefully.
• Probate is filed in the New York Surrogate’s Court. When heirs live overseas, citation and documentation steps add time.
• The Medicaid look-back for irrevocable trusts is five years, so asset-protection planning works best when started early, not in a crisis.

If you have no will, New York intestacy under EPTL Article 4 decides who inherits—often not the result a cross-border family wants. Learn more on our estate planning overview and our dedicated wills page.

The New York Estate Tax Cliff: A Cost You Cannot Ignore

New York has its own estate tax, separate from the federal one. For 2026, the basic exclusion is $7,350,000. The critical trap is the cliff at 105% of the exclusion—$7,717,500. An estate that exceeds the cliff loses the entire exemption, not just the overage. For families whose overseas property pushes the total estate near that line, careful valuation and trust planning can be the difference between owing little and owing a great deal. See our New York estate tax guide for the full breakdown.

When to Bring in an Immigration Attorney

Because immigration is federal, an immigration attorney can represent New York families from any U.S. state. Our firm handles the New York estate and estate-planning side; for the federal immigration side—green cards, family petitions, and status questions—families should consult a family green card and immigration lawyer. Fitenko Law focuses on family-based immigration and serves Russian- and Ukrainian-speaking families, which makes this a natural cross-referral when your estate plan touches a pending green card or a non-citizen spouse’s status.

A clean handoff looks like this: we structure your QDOT, trusts, and will under New York law; the immigration attorney handles the petition timeline; and the two plans are coordinated so neither creates a surprise for the other.

Frequently Asked Questions

Can my relatives overseas inherit my New York property?
Yes. Non-resident, non-citizen heirs can inherit New York property. Their status does not bar inheritance, but it adds documentation and potential tax-withholding steps during administration.

My spouse isn’t a U.S. citizen. Do we still get the marital deduction?
Not automatically. The unlimited marital deduction does not apply to a non-citizen surviving spouse. A QDOT is the standard tool to preserve the benefit and defer the federal estate tax.

Does a revocable living trust save estate tax?
No. A revocable living trust avoids probate but provides no estate-tax savings. Tax reduction, asset protection, and Medicaid planning come from irrevocable trusts, which carry the five-year look-back.

Can my estate attorney handle my green card too?
No. Estate planning is New York state law and immigration is federal law—separate practice areas. Use an estate attorney for your plan and an immigration attorney for status matters.

Next Steps

For the New York estate and estate-planning side—your will, trusts, QDOT, and tax strategy under the cliff—consult Morgan Legal Group. You can start with our estate planning overview or book a consultation at calendly.com/russel-morgan/30min.

For the federal immigration side—green cards and family petitions—reach out to the family green card and immigration lawyer referenced above. Getting the right specialist on each side is how cross-border families avoid costly surprises.