Estate Planning for Unmarried Partners in New York

New York law gives married couples a web of automatic protections: inheritance rights, medical decision authority, and a spousal exemption from estate tax. Unmarried partners receive none of it. Whether you have chosen not to marry, are not yet married, or simply value your independence, the law treats you as legal strangers to one another. Deliberate planning is the only way to give your partner the security a marriage certificate would otherwise provide.

The Default Rule Leaves Your Partner Out

If you die without a plan, EPTL Article 4 distributes your estate to your closest blood relatives, parents, siblings, nieces, and nephews, in a fixed order. Your partner inherits nothing, regardless of how long you have been together or how much you built jointly. Every protection your partner has must be created intentionally, in writing.

Leaving Your Home to Your Partner

For many New York couples the apartment or co-op is the largest and most emotionally charged asset. How you hold title matters enormously. Property held jointly with right of survivorship passes to the surviving partner automatically, while property in one partner’s name alone passes under that partner’s will, or to relatives if there is no will. A revocable living trust can hold the residence and transfer it privately, keeping it out of Surrogate’s Court and away from relatives who might object. Co-op ownership adds another layer, because the board’s rules and any proprietary lease terms can affect how shares transfer, so plan this with counsel.

Beneficiary Designations Are Half the Plan

Retirement accounts, life insurance, and pay-on-death accounts pass to whoever is named, not to whoever your will names. Unmarried partners are often surprised to find an ex, a sibling, or a parent still listed from years ago. Review and update every designation so your partner actually receives what you intend, and consider life insurance as a flexible way to provide liquidity for a partner who is not your retirement-plan beneficiary.

Authority While You Are Alive

Two documents let your partner act for you in a crisis: a durable power of attorney under GOL 5-1513 for finances, and a health care proxy under Public Health Law Article 29-C for medical decisions. Without them, your partner can be shut out of the hospital room and the bank, while relatives you may be estranged from step in by default.

Mind the New York Estate Tax Cliff

Unmarried partners cannot use the unlimited spousal exemption. New York’s 2026 basic exclusion is $7,350,000, but the tax operates on a cliff: an estate worth more than 105% of that amount, roughly $7,717,500, loses the exclusion entirely and is taxed on every dollar. For partners with significant combined assets, lifetime gifting, trusts, and life insurance planning can soften this, and these strategies should be designed with professional guidance.

Reducing Conflict With Relatives

Because relatives are the default heirs, they may resist a plan that favors a partner. Carefully executed documents, consistent beneficiary designations, and probate-avoiding trusts make it far harder for anyone to undo your wishes.

Consult a New York Attorney

This page is general information, not legal advice. Every couple’s assets and goals differ. Work with a licensed New York estate planning attorney to build a plan that protects your partner the way New York law will not do on its own.