Navigating the 2026 New York State Estate Tax: Planning with and for the New York and Federal Estate Tax Exemptions, the New York Cliff Tax, and Other Estate Planning Strategies

As of Jan. 1, 2026, the New York State estate tax continues to present distinctive estate planning challenges attributable to differences between the New York and federal estate tax regimes. This article provides a comprehensive overview of the current New York estate tax framework, including a discussion and analysis of the New York estate tax exemption amount, key computational differences between the New York and federal estate tax, and practical planning strategies to minimize state and federal estate tax exposure for New York State residents dying in or after 2026.  Read here By: Lee A. Snow