As seasoned New York attorneys with over three decades of experience at Morgan Legal Group, we understand that navigating the complexities of estate settlement, particularly the probate process, can be one of life’s most challenging experiences. When a loved one passes away, you are not only grieving but also often faced with a maze of legal requirements, financial decisions, and family dynamics. Our firm specializes in Estate Planning, Probate, Guardianship, Elder Law, Wills, and Trusts, providing the comprehensive guidance and compassionate representation you need during these critical times. This cornerstone guide aims to demystify the New York probate process, explaining what to expect, how to prepare, and how our expertise can ensure a smooth and efficient resolution of your loved one’s estate, all in accordance with current New York State laws and tax thresholds for 2026.
Probate is the formal legal process through which a deceased person’s Will is proven valid in a court of law, their assets are gathered and valued, debts and taxes are paid, and the remaining assets are distributed to the rightful beneficiaries. In New York, this process unfolds in the Surrogate’s Court. While it might sound daunting, with the right legal counsel, it can be a manageable journey. We are here to guide you through every step, ensuring your family’s legacy is honored and protected.
Understanding Estate Assets: What Goes Through Probate and What Doesn’t?
One of the most common questions we encounter at Morgan Legal Group is, “Do all assets go through probate?” The answer is a definitive no. Only assets held solely in the name of the decedent, without a designated beneficiary or a joint owner with rights of survivorship, are subject to the probate process in New York. These are often referred to as ‘probate assets’ and can include real estate, bank accounts, vehicles, business interests, personal belongings, and investment accounts that do not have specific beneficiary designations.
Understanding the distinction between probate and non-probate assets is crucial for both estate planning and estate administration. Proper asset titling and diligent review of beneficiary designations can significantly reduce the complexity, cost, and time associated with settling an estate. Our firm meticulously reviews your loved one’s financial landscape to identify each asset’s classification, ensuring an accurate and efficient path forward.
Assets That Typically Avoid Probate in New York
Several types of assets are specifically designed to transfer outside of the probate court system, directly to their designated recipients upon the owner’s death. This often makes the estate administration process quicker and more private for these particular assets. We help our clients understand and utilize these mechanisms effectively as part of comprehensive estate planning.
- Assets Held in a Trust: Any assets properly transferred into a living trust (also known as an inter vivos trust) before the grantor’s death will bypass probate. The successor trustee named in the trust document will manage and distribute these assets according to the trust’s terms, often without any court involvement. Trusts are powerful tools for privacy, control, and efficiency, and we frequently advise clients on establishing various Wills and Trusts tailored to their unique goals.
- Jointly Held Assets with Rights of Survivorship: Property owned jointly with another person, such as real estate held in joint tenancy or tenancy by the entirety (for married couples), or joint bank accounts, automatically passes to the surviving owner(s) upon the death of one owner. This transfer occurs by operation of law, not through probate. While seemingly straightforward, careful consideration is needed when establishing joint accounts, as they can have unintended consequences regarding control, creditor access, and tax implications.
- Retirement Accounts: Accounts such as IRAs, 401(k)s, 403(b)s, and other qualified retirement plans typically have designated beneficiaries. Upon the account holder’s death, the funds are paid directly to the named beneficiaries, bypassing probate. It is paramount to keep these beneficiary designations up-to-date and to name contingent beneficiaries in case the primary beneficiary predeceases the account holder. Failure to do so can result in these significant assets being pulled into probate, contrary to the deceased’s wishes and potentially incurring higher taxes.
- Accounts with Payable-on-Death (POD) or Transfer-on-Death (TOD) Clauses: Bank accounts (checking, savings, CDs) can be set up with a POD designation, and brokerage accounts (stocks, bonds, mutual funds) can have a TOD designation. These clauses allow the account owner to name beneficiaries who will receive the funds or securities directly upon their death, again avoiding probate. This is an excellent tool for specific asset distribution without the need for a trust or probate.
- Life Insurance Proceeds and Annuities: Like retirement accounts, life insurance policies and annuities typically have named beneficiaries. The death benefit is paid directly to these beneficiaries, bypassing the probate court. Ensuring these beneficiary designations are current and align with your overall estate plan is critical. Our firm emphasizes regular reviews of all beneficiary designations as a cornerstone of effective estate planning.
The New York Small Estate Administration (Voluntary Administration): A Simplified Approach
While the prospect of formal probate can seem extensive, New York State offers a streamlined process for smaller estates, known as Small Estate Administration or Voluntary Administration. This process is designed to be simpler, quicker, and less costly than full probate or administration. At Morgan Legal Group, we clarify when this option is viable and how to navigate it efficiently, even though the Surrogate’s Court procedures are generally simpler.
It’s important to correct a common misconception: the threshold for small estates in New York is currently up to $50,000 in personal property (under EPTL 13-1.3), not $30,000 as sometimes mistakenly cited. This threshold is for the value of the decedent’s personal property only; estates that include real property, regardless of its value, generally do not qualify for Voluntary Administration and will typically require formal probate or administration. Even for what seems like a simple small estate, legal guidance can be invaluable to ensure all assets are identified, creditors are properly handled, and distributions are made correctly, preventing future disputes or liabilities for the appointed Administrator.
When is Small Estate Administration Applicable in New York?
A Small Estate (Voluntary Administration) petition is appropriate when the total value of the decedent’s personal property located in New York State, excluding certain exemptions like exempt property for surviving spouse/children, does not exceed $50,000. This process is typically handled by the Public Administrator if there is no willing and eligible distributee, or by a close family member who volunteers to act as the ‘Voluntary Administrator’. The process involves filing a form known as the ‘Petition for Voluntary Administration’ with the Surrogate’s Court in the county where the decedent resided.
Despite its simplified nature, navigating the forms and ensuring proper legal compliance can still be intricate. Our Probate & Administration attorneys can assist in preparing and filing the necessary paperwork, communicating with the court, and ensuring a correct distribution of assets according to the law, even for estates that fall below the full probate threshold. This ensures peace of mind and minimizes potential errors or delays.
The Comprehensive New York Probate Process: A Step-by-Step Guide
For estates that do not qualify as small estates, the full probate process is initiated. This multi-stage legal journey ensures the decedent’s final wishes, as expressed in their Last Will and Testament, are carried out. As your probate attorney, Morgan Legal Group provides steadfast support, meticulously handling each phase to protect the estate and fulfill the decedent’s intentions.
Initiating Probate: Filing the Petition with the Surrogate’s Court
The first crucial step in implementing the details of a Will is to commence a probate proceeding in the appropriate New York Surrogate’s Court. This begins with filing a formal petition. The Executor named in the decedent’s Will, or any interested party in possession of the original Last Will and Testament, can initiate this action. Our experienced estate lawyer team meticulously prepares all necessary documents, including the Probate Petition, the original Will, and the death certificate, ensuring they meet the Surrogate’s Court’s stringent requirements. We also identify all ‘distributees’ (legal heirs) and ‘legatees’ (beneficiaries named in the will) who must be given notice of the proceeding.
The court’s initial role is to determine whether the submitted Will is indeed valid and admissible to probate. This involves verifying that the Will was properly executed according to New York’s EPTL (Estates, Powers and Trusts Law) – specifically, that it was signed by the testator in the presence of two witnesses, who also signed in the testator’s presence. Obtaining affidavits from these witnesses, if they are still alive and locatable, significantly streamlines this validation process. If witnesses are deceased or cannot be found, the court may require additional proof, which our firm skillfully navigates.
Validating the Will and Appointing the Executor
Once the Will’s validity is established and all necessary parties have been notified (or their consent obtained), the Surrogate’s Court officially admits the document as the decedent’s Last Will and Testament. The court then formally appoints the Executor designated in the Will, or an Administrator if there is no Will or the named Executor is unable or unwilling to serve. The Executor is the fiduciary responsible for overseeing the entire probate process, from collecting assets to paying debts and distributing the estate.
The court issues a document known as ‘Letters Testamentary’ to the Executor, granting them the legal authority to act on behalf of the estate. This document is crucial, as it empowers the Executor to access accounts, sell property, and manage all aspects of the estate. If the Will does not name an Executor, or if the named Executor is disqualified or renounces their appointment, the court will appoint an Administrator. Our role as your probate attorney is to ensure this appointment process is smooth and that the Executor fully understands their significant legal and fiduciary duties to act prudently and solely in the best interests of the estate and its beneficiaries.
Occasionally, the court may require the Executor to post a bond. A bond serves as an insurance measure, protecting the beneficiaries against potential mismanagement or malfeasance by the Executor. While Wills often waive the bond requirement, the Surrogate’s Court retains the discretion to impose one, particularly if there are minor beneficiaries, absent beneficiaries, or if the court perceives a risk. We advise Executors on bond requirements and help facilitate the process if one is necessary. It’s imperative that the Executor always acts in a manner consistent with the deceased’s wishes as expressed in the Last Will and Testament and adheres to strict fiduciary standards.
Locating, Valuing, and Safeguarding Estate Assets
Upon formal appointment, one of the Executor’s primary tasks is to locate, identify, and value all assets that comprise the decedent’s probate estate. This often requires diligent ‘detective work’ as assets may be held in various accounts, physical locations, or even in other states (requiring ancillary probate). This comprehensive inventory includes real estate, bank accounts, investment portfolios, business interests, tangible personal property (jewelry, art, vehicles, household items), and any claims or rights the decedent may have held.
Accurately valuing these assets as of the date of death is critical for tax purposes and for equitable distribution. This may necessitate obtaining professional appraisals for real estate, artwork, or business interests. For bank accounts and investment portfolios, date-of-death statements are obtained. Our probate attorney team assists Executors in this often time-consuming process, helping to gather necessary documents, communicate with financial institutions, and work with appraisers to ensure precise valuations. We also advise on safeguarding these assets throughout the administration period, ensuring they are properly insured and maintained.
Addressing Creditor Claims and Settling Debts
A crucial responsibility of the Executor is to identify and address any outstanding debts or claims against the decedent’s estate. New York law requires the Executor to provide notice to known creditors and, in some cases, to publish a notice in a local newspaper to alert unknown creditors. Creditors typically have a specific period (seven months from the issuance of Letters Testamentary) to present their claims. This structured approach helps ensure all valid debts are settled, protecting the Executor from personal liability down the line.
The Executor must meticulously review all claims, distinguish between valid and invalid debts, and prioritize payment according to New York’s legal hierarchy. Funeral expenses and administration costs typically take precedence, followed by taxes, then secured debts, and finally unsecured debts. Once legitimate creditor claims are verified and paid from estate funds, the Executor then proceeds to settle other outstanding obligations, such as medical bills, utility expenses, and any costs incurred during the probate process itself. Our firm guides Executors through this intricate process, helping to validate claims, negotiate settlements when appropriate, and ensure all payments are made in strict compliance with legal requirements.
Navigating Estate Taxes: Federal and New York State
One of the more complex aspects of estate administration involves navigating state and federal estate taxes, as well as the decedent’s final income tax obligations. The Executor is responsible for calculating, reporting, and paying any applicable taxes. The tax landscape in 2026, while subject to annual inflation adjustments, operates under established thresholds.
- Federal Estate Tax: For 2024, the federal estate tax exemption is $13.61 million per individual. This figure is adjusted annually for inflation. Estates exceeding this threshold are subject to federal estate tax. For married couples, portability provisions allow a surviving spouse to utilize any unused exemption of their deceased spouse, potentially doubling the effective exemption to over $27 million.
- New York State Estate Tax: New York has its own estate tax, which is separate from the federal tax. For 2024, the New York State estate tax exemption is $6.94 million per individual, also adjusted annually for inflation. However, New York is unique in having a “cliff effect”: if the taxable estate exceeds the exemption amount by more than 5%, the entire estate (not just the amount above the exemption) becomes subject to New York estate tax, with very limited exceptions. This makes strategic Estate Planning crucial for New Yorkers with estates near or above the state exemption.
In addition to estate taxes, the Executor must file the decedent’s final personal income tax return (Form 1040) and, if the estate generates income during the administration period, an income tax return for the estate itself (Form 1041). Our firm works closely with fiduciaries and tax professionals to ensure all necessary tax returns (Federal Form 706 and NYS Form ET-706) are accurately prepared and timely filed, mitigating potential penalties and maximizing tax efficiency. We also advise on the implications of Generation-Skipping Transfer (GST) Tax, if applicable.
Accounting and Final Distribution of Assets
The final phase of probate involves a meticulous accounting of all estate transactions and the distribution of remaining assets to the beneficiaries. The Executor must provide a comprehensive record detailing all assets collected, income received, expenses paid, and debts settled. This can take the form of a formal accounting submitted to the Surrogate’s Court or an informal accounting provided directly to the beneficiaries. Beneficiaries are typically asked to sign release and waiver forms, acknowledging receipt of their inheritance and releasing the Executor from further liability.
It is important to note that some estate assets may have been sold or used to generate funds to satisfy debts, creditors, taxes, and probate expenses. Thus, the distribution reflects the remaining net estate. Our probate attorney team plays a critical role in preparing the accounting, facilitating communication with beneficiaries, and ensuring that distributions are made accurately and in accordance with the Will’s provisions and New York law. This careful attention to detail helps prevent future disputes and ensures the estate can be formally closed with the Surrogate’s Court, bringing finality to the administration process.
When There’s No Will: Administration Proceedings in New York
Not everyone leaves behind a Last Will and Testament. When a person dies in New York without a valid Will, their estate is considered ‘intestate,’ and the assets are distributed according to New York’s intestacy laws, specifically Article 4 of the Estates, Powers and Trusts Law (EPTL). This process, known as ‘Administration,’ also occurs in the Surrogate’s Court, but it differs from probate in several key ways.
In an Administration proceeding, there is no Executor named by the decedent. Instead, the court appoints an ‘Administrator’ who performs duties similar to an Executor. New York law dictates a strict order of priority for who can petition to be appointed Administrator, typically starting with the surviving spouse, followed by children, grandchildren, parents, and so forth. Unlike an Executor who is almost always granted Letters Testamentary without a bond if waived by the Will, an Administrator is generally required to post a bond to protect the heirs. Our Probate & Administration team routinely handles Administration proceedings, guiding families through the statutory distribution scheme and securing the appointment of an appropriate Administrator. While understandable, dying without a Will can lead to delays, increased costs, and distributions that may not align with the decedent’s true wishes, underscoring the critical importance of proper estate planning.
Probate Litigation: Contested Wills and Other Disputes
Even with the most meticulous planning, disputes can arise during the probate process, leading to what is known as probate litigation. These cases are often emotionally charged and legally complex, requiring the expertise of seasoned litigators. At Morgan Legal Group, we have extensive experience representing clients in all types of New York Surrogate’s Court contests, whether defending a Will or challenging its validity.
Common grounds for contesting a Will include allegations of lack of testamentary capacity (the testator was not of sound mind), undue influence (someone coerced the testator into creating or changing the Will), improper execution (the Will did not meet the legal formalities of signing and witnessing), or fraud. Only ‘interested parties’ – those who would benefit from the Will being overturned – have the legal standing to object. Beyond Will contests, probate litigation can also involve disputes over fiduciary misconduct, kinship hearings (to determine legal heirs in intestate estates), discovery proceedings to recover estate assets, and contested accountings. Our firm provides aggressive yet sensitive representation, working to achieve the best possible outcome for our clients, whether through negotiation, mediation, or trial.
Strategies to Avoid Probate in New York
Many individuals seek to avoid probate due to concerns about privacy, cost, and potential delays. While probate is a necessary and often beneficial process for many estates, there are indeed effective strategies to minimize or entirely bypass it for certain assets. Our firm specializes in designing comprehensive estate plans that leverage these strategies to meet our clients’ specific objectives.
Living Trusts: The Ultimate Probate Avoidance Tool
The revocable living trust is arguably the most powerful tool for probate avoidance. When you establish a living trust and ‘fund’ it by formally transferring ownership of your assets (real estate, bank accounts, investments) into the name of the trust, those assets are no longer considered part of your probate estate upon your death. Instead, a successor trustee (who you designate) takes over and distributes the assets according to the trust’s terms, privately and efficiently, without court intervention.
Living trusts offer benefits beyond just probate avoidance, including privacy, control over your assets during incapacity, and structured distribution plans for beneficiaries, especially minors or those with special needs. While establishing a trust involves legal fees and the effort of re-titling assets, many find the long-term benefits outweigh the initial investment. We meticulously draft Wills and Trusts tailored to your unique circumstances, ensuring your assets bypass probate as intended while providing robust protections.
Joint Ownership with Right of Survivorship
As mentioned, assets held in joint tenancy with right of survivorship, or tenancy by the entirety (for married couples in real estate), pass directly to the surviving owner(s) outside of probate. While simple, this strategy comes with potential pitfalls. Joint ownership can expose assets to the other owner’s creditors, result in a loss of control, and may lead to unintended gift tax implications if not structured carefully. Furthermore, if all joint owners die simultaneously or close in time, the asset may still fall into probate. Our attorneys counsel clients on the pros and cons of joint ownership as part of a holistic estate planning strategy.
Beneficiary Designations
Utilizing beneficiary designations on life insurance policies, retirement accounts, and Payable-on-Death (POD) or Transfer-on-Death (TOD) accounts is a simple and effective way to ensure these specific assets bypass probate. It is paramount to keep these designations up-to-date and to name contingent beneficiaries. A lapsed or incorrect beneficiary designation can force these assets into probate, defeating the purpose. Regular review of all beneficiary designations should be a standard practice in your estate planning regimen.
Lifetime Gifting
Making gifts during your lifetime can reduce the size of your probate estate and, in some cases, your taxable estate. For 2024, individuals can make gifts of up to $18,000 per recipient per year without incurring gift tax or using their lifetime gift tax exemption; this amount is adjusted for inflation annually. However, large gifts require careful consideration of gift tax implications and potential impacts on Medicaid eligibility (due to the five-year lookback period). For those contemplating significant lifetime gifts, especially in the context of long-term care planning, an NYC Elder Law attorney at Morgan Legal Group can provide invaluable guidance, ensuring gifts achieve their intended purpose without adverse consequences.
The Broader Context: Estate Planning and Beyond
Probate is often just one piece of a larger, comprehensive estate plan. Effective planning extends beyond simply avoiding probate; it encompasses preparing for incapacity, protecting assets, and ensuring your wishes for healthcare and financial management are honored. Morgan Legal Group offers a full spectrum of services to address all these crucial aspects.
The Power of Attorney: Appointing an Agent for Financial and Legal Matters
A properly executed Power of Attorney is an indispensable component of any robust estate plan. This legal document allows you to designate an agent (also known as an attorney-in-fact) to manage your financial and legal affairs if you become incapacitated and unable to do so yourself. In New York, a Statutory Gifts Rider is often included to grant your agent the power to make gifts, which can be vital for Medicaid planning or other strategic transfers. Without a Power of Attorney, your loved ones may be forced to seek court-ordered guardianship, a far more intrusive and costly process.
Healthcare Directives: Living Wills and Health Care Proxies
Equally important are healthcare directives, which ensure your medical wishes are respected. A Health Care Proxy designates an agent to make medical decisions for you if you cannot. A Living Will expresses your desires regarding end-of-life medical treatment. These documents provide clarity and peace of mind for both you and your family, preventing difficult decisions during times of crisis.
Guardianship: When Incapacity Strikes Without a Plan
If an individual becomes incapacitated without a valid Power of Attorney or healthcare directive, their family may have no choice but to initiate an Article 81 Guardianship proceeding in New York Supreme Court. This court process appoints a guardian to make personal and/or financial decisions for the incapacitated person. Guardianship is typically lengthy, expensive, and can strip an individual of significant rights. Proactive estate planning, incorporating Powers of Attorney and healthcare directives, is the most effective way to avoid the necessity and intrusiveness of guardianship proceedings.
Elder Law Considerations
As individuals age, specialized legal considerations arise. NYC Elder Law focuses on issues such as Medicaid planning for long-term care, asset protection strategies, and ensuring seniors are protected from Elder Abuse. Our elder law attorneys help families navigate these complex areas, developing plans that preserve assets while ensuring access to necessary care. We are dedicated to advocating for the rights and dignity of our senior clients.
Business Succession Planning
For business owners, estate planning must also encompass business succession. This involves planning for the orderly transfer of business ownership and management upon retirement, disability, or death. A well-crafted business succession plan ensures the continuity of the business, protects its value, and provides for your family’s financial security. This often involves buy-sell agreements, trusts, and strategic gifting, all seamlessly integrated into your overall estate plan.
Family Law Nexus
Estate planning frequently intersects with Family Law matters. Events like divorce, remarriage, or the birth of children necessitate a review and often revision of your estate documents. Pre-nuptial or post-nuptial agreements can also significantly impact how assets are treated in an estate. Our holistic approach ensures that your estate plan remains aligned with your family structure and personal circumstances.
Costs and Timelines Associated with New York Probate
Understanding the potential costs and timelines associated with the New York probate process is crucial for effective estate administration. While every estate is unique, we provide a general overview to help families prepare.
Costs Associated with Probate
Several types of expenses are typically incurred during probate:
- Court Filing Fees: These fees vary based on the size of the gross estate, ranging from minimal amounts for smaller estates to several hundred dollars for larger ones.
- Legal Fees: Our firm offers transparent fee structures, which can be hourly, flat-fee, or a hybrid, depending on the complexity of the estate and the services required. While some states have statutory legal fees, New York does not. Our fees reflect the time and expertise required to navigate the Surrogate’s Court and ensure proper administration.
- Executor Commissions: New York law allows Executors to receive a statutory commission for their services, calculated as a percentage of the estate’s value. This rate decreases as the estate value increases. For example, on the first $100,000, the commission is 5%; on the next $200,000, it’s 4%; and so on.
- Appraisal Fees: If the estate includes real estate, valuable personal property, or business interests, professional appraisals may be necessary.
- Publication Costs: For creditor notices, a fee for publishing in local newspapers may apply.
- Accounting Fees: If the estate requires complex tax filings or formal accountings, accountants may be engaged.
All these costs are typically paid from the estate assets, reducing the amount distributed to beneficiaries. Our Probate & Administration attorneys work diligently to manage these expenses efficiently, ensuring the estate’s resources are preserved as much as possible.
Typical Probate Timeline in New York
The duration of the probate process in New York can vary significantly depending on the estate’s complexity, the presence of disputes, and the responsiveness of the Surrogate’s Court. A relatively straightforward, uncontested estate with easily identifiable assets and beneficiaries might be resolved within 6-12 months. However, more complex estates can take much longer:
- Initial Filing and Letters Testamentary: 2-4 months (can be quicker if all parties consent immediately).
- Creditor Claims Period: 7 months from the issuance of Letters Testamentary.
- Asset Collection and Valuation: Ongoing throughout the process, depending on asset diversity.
- Tax Filings: Federal and State estate tax returns (if required) are generally due nine months after the date of death, with extensions possible.
- Final Accounting and Distribution: This occurs after all debts and taxes are settled, which can take several months.
Estates involving Will contests, kinship hearings, or significant litigation can extend the timeline to several years. Our experienced team at Morgan Legal Group works proactively to anticipate and address potential delays, providing clear communication and efficient strategies to move the process forward as swiftly as possible, without compromising thoroughness.
Why Choose Morgan Legal Group for Your New York Probate Needs?
When facing the complexities of probate and estate administration in New York, choosing the right legal partner makes all the difference. At Morgan Legal Group, our 30+ years of dedicated experience in estate planning, probate, guardianship, and elder law position us as a trusted authority. We bring a depth of knowledge regarding current New York State laws, Surrogate’s Court procedures, and tax implications, ensuring your loved one’s estate is handled with precision and care.
Our commitment extends beyond legal expertise. We understand the emotional toll that accompanies loss, and our approach is always professional, empathetic, and client-centered. We believe in active communication, keeping you informed at every stage, and providing clear explanations to demystify complex legal jargon. We serve as steadfast advocates, whether guiding an Executor through routine administration or aggressively representing an estate in litigation.
From comprehensive estate planning and the drafting of Wills and Trusts, to navigating intricate Probate & Administration proceedings, establishing a Power of Attorney, or addressing critical NYC Elder Law and Guardianship matters, our firm offers holistic support. We are also adept at addressing sensitive issues such as Elder Abuse and providing guidance on Family Law intersections with estate matters.
Conclusion: Secure Your Legacy with Expert Guidance
The probate process in New York State, while intricate, is a navigable path when you have experienced legal counsel by your side. At Morgan Legal Group, we are dedicated to providing the highest caliber of legal representation, ensuring your family’s estate is settled efficiently, correctly, and with the utmost respect for your loved one’s legacy. We simplify the complex, provide clarity amidst uncertainty, and champion your interests every step of the way.
Do not face the challenges of estate administration alone. Let our proven expertise and compassionate approach provide you with the confidence and peace of mind you deserve. We invite you to learn more about how our firm can assist you. For personalized advice and a confidential consultation, please do not hesitate to Contact Us today. Secure your legacy with the expert guidance of Morgan Legal Group.