Abelaj Law, PC, prepares estate planning documents for both stages, and our NYC estate planning lawyer for divorcees usually begins with the papers you can change right now.

Why Is a Pending Divorce the Riskiest Time for Your Estate Plan?

A contested divorce in New York can last many months, and some run for years. If you die or become unable to make decisions during that stretch, the law treats your spouse like any other husband or wife. Living apart does not change that.

New York also gives a surviving spouse a right called the elective share. It lets your spouse claim $50,000 or one-third of your estate, whichever is greater, or the entire estate if it is worth less than $50,000. This is the case even if your will leaves everything to your children. The claim generally ends only with a prenuptial agreement, a signed waiver, or a final divorce.

What Should You Update Before and After a New York Divorce?

The right steps depend on where your case stands. If you are thinking about filing or your case is open, start with these:

• Sign a new health care proxy
• Sign a new power of attorney
• Sign an interim will that limits your spouse to the elective share

If your current proxy names your spouse, or you have no proxy, your spouse will likely make your medical decisions if you cannot. If your current power of attorney names your spouse, they keep control of your finances too.

Once the judge signs the divorce judgment, a second round of updates comes due:

• Rewrite your will and trusts to remove your former spouse
• File new beneficiary forms for your 401(k), IRAs, and life insurance
• Name a guardian for your minor children, and a guardian or trustee for their property, in your new will

Banks and plan administrators usually pay whoever’s name is on the form. Send them new forms even if you think the law has already fixed the problem.

Who Manages a Minor Child’s Inheritance After a Divorce in New York?

Naming your children as beneficiaries does not keep your former spouse away from the money. A child under 18 cannot manage an inheritance, so the Surrogate’s Court appoints a guardian for the property. The surviving parent is often the person the court picks.

A trust, sometimes called a bloodline trust, allows you to make that choice yourself. You name a trustee, such as a sibling, a close friend, or a bank, to manage the money for your child’s health, schooling, and support.

You can release it in stages, part at 25 and the rest at 30, so nothing arrives in one lump at 18. Trust assets are also easier to keep separate if your grown child later divorces. Our attorney can add these terms to your will or a living trust.

What Happens to a Manhattan Condo or Brooklyn Brownstone You Own Together?

Most married couples in New York own their home as tenants by the entirety. The survivor takes the whole property when one spouse dies, no matter what either will says. If you die before the divorce is final, your spouse gets the entire condo or brownstone.

Neither spouse can undo that form of ownership alone. With both signatures on a new deed, the two of you can become tenants in common, which lets each person leave a half-share by will. Our divorce estate planning attorney works with the lawyer handling your divorce, so a change like that fits the settlement and the court’s orders.

Changing a Will During a Pending Divorce in NY

Many people believe they cannot change any paperwork once a divorce is filed. That is only partly true. The filing triggers automatic orders under New York Domestic Relations Law § 236. Without a court order or a written agreement, those orders stop you from:

• Selling or giving away property
• Pulling money out of retirement accounts
• Dropping your spouse from health insurance

The same orders bar you from switching the beneficiary on an existing life insurance policy. They say nothing about wills, health care proxies, or powers of attorney. That means changing a power of attorney while a divorce is pending in New York is usually allowed, and so is signing a new will.

Does a Divorce Decree Automatically Change Beneficiaries in NY?

Partly, and only once the divorce is final. Under New York Estates, Powers and Trusts Law § 5-1.4, a final divorce cancels most gifts and roles you gave your former spouse, including wills, revocable trusts, life insurance and retirement beneficiary forms, and appointments as executor or agent.

The rule has gaps. It does nothing while your case is pending, and federal law can override it for workplace retirement plans. Surrogate’s Courts in Manhattan, Brooklyn, and Queens carry heavy caseloads, so a fight over an outdated will can keep money tied up for a long time.

What Happens to a Joint Revocable Trust After a New York Divorce?

A joint trust holds property from both of you, so the automatic cut-off for a former spouse does not finish the job. The trust usually has to be divided and closed, or rewritten, as part of the settlement.

Remarriage After a New York Divorce and Your Estate Plan

Marriage does not cancel an existing will in New York, but a new spouse gains inheritance rights the day you marry. Before the wedding, ask our attorney to review:

• A prenuptial agreement that waives the elective share
• Gifts set aside for children from your first marriage
• Beneficiary forms that still name old choices

Remarrying your former spouse works differently. It generally brings back the will and beneficiary terms that your divorce canceled.

Update Your Estate Plan Before Your New York Divorce Is Final

Abelaj Law is a boutique firm in New York City, and our experienced NYC estate planning lawyer for divorcees can tell you which papers to change first and which changes must wait for the final judgment. Request more information or a consultation online before your next court date.

At Abelaj Law, PC, our NY nonprofit legal counsel helps New York City charities build scholarship programs that follow IRS and state rules. Those rules depend on how your organization is set up and who is allowed to apply, so our nonprofit attorney starts with those two questions.

Can a Scholarship Be Limited to NYC Residents or One Borough?

A charity may limit its pool by geography, whether the fund pays for school or helps families after a disaster. The IRS asks that the group of possible winners, called a charitable class, be large enough or open enough that nobody knows in advance who will get the money.

Where a student lives or goes to school is generally not a protected trait under discrimination laws. Limits like these generally pass:

• Residents of Brooklyn or Manhattan
• Seniors at a named public high school
• Students accepted to a CUNY campus
• Families displaced by a fire or flood

A fund for Bronx high school students going into science, technology, engineering, or math can pass because thousands of students fit that description. A fund set up for three teenagers chosen in advance generally would not. Picking three winners from an open pool of applicants is fine. Criteria tied to race, religion, or sex raise separate tax and civil rights questions that need legal review first.

Can an NYC Company Foundation Fund Scholarships for Employees’ Children?

Company-funded private foundations can do so, with tight limits. Picture a Midtown real estate firm whose corporate foundation wants to pay college costs only for the children of its staff. The IRS worries that awards like these are extra pay in disguise.

The program generally passes if awards go to no more than 25% of the eligible children who applied and were considered by the committee. A second option caps awards at 10% of all eligible children, whether they applied.

The company also cannot use the scholarship to recruit workers or keep them from leaving. Our scholarship program compliance lawyer can test your numbers before award letters go out.

Is Your NYC Scholarship Program Compliant?

Three questions show most of your risk. Our NY nonprofit legal counsel starts every scholarship review with them.

Is Your Organization a Public Charity or a Private Foundation?

Your IRS determination letter gives the answer. Public charities get money from many donors, while private foundations are usually funded by one family or company and face stricter rules. If you are still forming, our NYC nonprofit formation attorney can explain which status fits your funding.

Is Your Selection Committee Independent of Your Board?

Company-related programs must use a committee with no ties to the employer or the foundation. Other charities have more room, but board members, big donors, and their relatives should not be eligible to win.

Can You Track Whether the Money Paid for Tuition?

Paying the school directly is the simplest method. If you pay the student, ask for a tuition bill or transcript every term.

IRS Rules for Charity Scholarships in New York City

Private foundations carry the heaviest burden under Internal Revenue Code Section 4945(g). The foundation must award every grant on an objective and nondiscriminatory basis, and the IRS must approve its selection procedures in advance. Skipping approval triggers a penalty tax on the foundation.

Public charities do not need pre-approval. They still must pick winners from a real charitable class and be able to show how they chose.

What Does the New York Charities Bureau Require?

The Attorney General’s Charities Bureau, based in Lower Manhattan, watches over charitable money in the state. Under New York Estates, Powers and Trusts Law § 8-1.4, most organizations holding assets for charitable purposes must register and file a financial report every year. When the numbers do not add up, the Bureau has several tools:

• Demanding books and records
• Opening an investigation
• Taking the charity to the State Supreme Court

Clean scholarship files make those steps far less likely. Our NY nonprofit legal counsel can check your registration and annual filings, along with your scholarship paperwork.

Step-by-Step Checklist for Awarding Scholarships in NYC

A written process protects your charity and treats applicants fairly. Follow these five steps in order:

1. Set Up a Selection Process Without Conflicts: Have decision-makers disclose any ties to applicants or major donors and step aside when they have one.
2. Define Objective Criteria: Base choices on measurable factors like financial need, grades, or community service.
3. Draft a Scholarship Agreement: State the terms, the reports you expect, and what the money may cover, such as tuition and books.
4. Obtain IRS Approval When Required: Private foundations generally request approval through Form 8940 or through Schedule H when submitting the full Form 1023 exemption application.
5. Keep Records for at Least Three Years: Save applications, selection notes, award terms, and payment records in case the Charities Bureau asks to see them. Keep board minutes and founding documents for good.

Put the finished process in a board resolution. Future directors can then follow the same steps.

Frequently Asked Questions About New York Charity Scholarships

Once a scholarship fund starts paying awards, questions about taxes and donor control tend to follow.

Is a Scholarship Taxable Income for the Student?

Usually not. A degree-seeking student who spends the award on tuition, required fees, and books does not owe tax on it, but money used for housing or meals counts as taxable income.

Does My Charity Have to Send Scholarship Winners a Form 1099?

Generally, no. The IRS tells organizations not to report scholarship grants on Form 1099-MISC, though an award that pays a student for work, such as teaching or research, is reported as wages on a Form W-2.

Can a Donor Choose Which Student Gets the Award?

No. Donors may help write the criteria, but the charity must control the final choice, and a gift set aside for one named student is generally not tax-deductible.

Get Your NYC Scholarship Plan Checked Before the First Award

Fixing a selection process is far easier before a check goes out than after the IRS or the Charities Bureau starts asking questions. Abelaj Law will listen to your board’s goals, explain your options, and work with you on the criteria and paperwork. Call our NY nonprofit legal counsel or request a consultation before application season opens.

At Abelaj Law, PC, we guide donors and families in New York and New Jersey through each stage of establishing a private foundation, from the initial decision through the governance structure that will guide it for years to come.

Decide Whether a Private Foundation Is the Right Vehicle

Before forming a private foundation, a family should evaluate whether the structure fits its charitable goals. A private foundation offers advantages that alternatives do not, including direct control over investments and grantmaking, the ability to employ family members in certain circumstances, and a permanent, visible institution that can carry a family name across generations. A donor-advised fund, by comparison, involves less administrative burden and lower cost, but offers less control and no separate legal identity.

Choose the Legal Structure and Draft Governing Documents

A private foundation may be organized as a nonprofit corporation or as a charitable trust. A nonprofit corporation is typically governed by a board of directors under bylaws, offers liability protection consistent with other corporate forms, and can be more adaptable over time. A charitable trust is governed by trustees under a trust instrument and offers more limited flexibility once established, though some families prefer it for reasons tied to control or existing estate documents.

Whichever structure is chosen, the foundation needs formal organizational documents, a certificate of incorporation and bylaws for a corporation, or a trust agreement for a trust, addressing charitable purpose, selection of the board or trustees, decision-making procedures, and a conflict-of-interest policy governing transactions involving insiders. Because private foundations are frequently governed by family members, this policy is not a formality. It is a practical safeguard against the self-dealing issues discussed below.

Apply for Tax-Exempt Status

To operate as a tax-exempt organization, the foundation must apply for recognition of exemption from the Internal Revenue Service, generally by filing Form 1023. Most newly formed charitable organizations are presumed to be private foundations under Internal Revenue Code Section 509(a) unless they qualify for public charity status, and an organization funded primarily by one family or a small group of related donors will typically be classified as a private foundation from the outset.

The application requires a detailed description of the foundation’s proposed activities, governance structure, and projected finances, and its accuracy forms the basis for the exemption granted.

Fund the Foundation

A private foundation can be funded during the founder’s lifetime, through a will or trust at death, or a combination of both, and funding decisions should be coordinated with the family’s estate plan. Cash and publicly traded securities are the most common funding assets, though closely held business interests or other illiquid assets raise additional valuation and compliance considerations that should be reviewed before the transfer.

Understand the Excise Tax Rules Under Chapter 42

Private foundations are subject to a distinct set of excise taxes under Chapter 42 of the Internal Revenue Code.

• Self-dealing. Section 4941 prohibits most financial transactions between the foundation and “disqualified persons,” including substantial contributors, foundation managers, and certain family members. Even a transaction that seems fair, such as a below-market lease, can be treated as prohibited self-dealing.
• Minimum distribution requirement. Section 4942 generally requires distribution of approximately five percent of average investment assets each year, with an excise tax on any shortfall.
• Excess business holdings. Section 4943 limits the extent to which a foundation and its disqualified persons may hold interests in a business enterprise, a particular concern where a foundation is funded with closely held business interests.
• Jeopardizing investments. Section 4944 imposes an excise tax on investments that jeopardize the foundation’s charitable purposes, requiring managers to exercise ordinary business care and prudence.
• Taxable expenditures. Section 4945 restricts certain expenditures, including grants to individuals or to non-public-charity organizations, unless the foundation follows procedures such as expenditure responsibility.
• Net investment income excise tax. Section 4940 imposes a tax on net investment income, currently 1.39 percent for most domestic tax-exempt private foundations.

Establish Ongoing Compliance Practices

A private foundation’s obligations do not end once it is formed and funded. It must file Form 990-PF annually, regardless of size, which requires detailed financial reporting and is subject to public disclosure. Ongoing attention to recordkeeping, board minutes documenting grant decisions, and consistent application of the conflict-of-interest policy all help demonstrate compliance.

Frequently Asked Questions

How long does it typically take to receive tax-exempt status after filing Form 1023?

Processing times vary with the complexity of the application and the Internal Revenue Service’s current workload. Straightforward applications are sometimes approved within a few months, while others take considerably longer.

Can a family member be paid for working at the foundation?

Yes, in certain circumstances. Reasonable compensation for services rendered is generally permitted and is not treated as self-dealing, but the amount must be reasonable and documented, and the arrangement should be reviewed against the disqualified person rules.

Can a private foundation make grants to individuals rather than only to other charities?

Yes, but grants to individuals for travel or study generally require the foundation to follow a specific, IRS-approved procedure. Making such grants without that procedure can result in the grants being treated as taxable expenditures.

Coordinate the Foundation With the Family’s Estate Plan

For many families, a private foundation is one component of a broader legacy plan that also includes wills, trusts, and lifetime gifting strategies, and coordinating the foundation’s governing documents with the estate plan helps ensure that funding commitments, succession of board or trustee roles, and the family’s charitable intent are documented consistently.

Because the excise tax rules leave little room for informal or after-the-fact correction, families are well served by involving experienced counsel before the foundation is formed rather than after a compliance issue arises.

At Abelaj Law, PC, our practice is led by attorney and CPA Jennifer V. Abelaj, whose combined legal and tax background allows her to advise families on both governance structure and tax posture from day one.

If your family is considering establishing a private foundation, we invite you to contact Abelaj Law, PC to discuss your charitable goals and how a foundation might fit within your broader estate plan.

From the moment an award letter arrives, a nonprofit takes on legal and administrative obligations that, if handled carelessly, can create tax problems, jeopardize public charity status, or strain the relationship with the funder.

At Abelaj Law, PC, we counsel nonprofit organizations, boards, and executives on the full lifecycle of grant funding, from evaluating award terms through satisfying the reporting obligations that follow.

Read the Grant Agreement Before Accepting It

Every grant comes with terms, whether stated in a formal, signed agreement or embedded in an award letter that incorporates the funder’s published guidelines. Before spending any funds, the organization should clearly understand what the grant permits, requires, and prohibits. Key provisions typically address:

• The specific purpose for which the funds may be used
• Any timeline for spending the funds or completing associated activities
• Reporting requirements, including financial reports, narrative updates, or outcome data
• Restrictions on administrative or overhead costs
• What happens if the funds are not used as intended, including repayment obligations

Grant terms form a binding commitment, and a nonprofit that accepts an award without reading the underlying terms may unknowingly agree to conditions the organization cannot practically meet.

Restricted Versus Unrestricted Funds

One of the most consequential distinctions in grant management is whether an award is restricted or unrestricted. Unrestricted funds may generally be used for general operations. Restricted funds are earmarked for a specific program, project, or purpose, and using restricted funds for anything else can constitute a breach of the grant agreement and, depending on the circumstances, a breach of fiduciary duty by the board.

Nonprofits should track restricted funds separately from general operating funds. Under generally accepted accounting principles for nonprofit organizations, restricted and unrestricted net assets are reported separately, and an auditor or accountant will expect documentation showing that restricted funds were spent consistently with the funder’s restrictions.

Board Acknowledgment and Internal Approval

Depending on the size of the grant and the organization’s governance structure, the board or an authorized committee may need to formally accept the award, particularly where it carries reporting obligations, matching requirements, or multi-year conditions. Board minutes reflecting this acceptance, along with a summary of the grant’s material terms, create a documentation trail that can prove valuable if questions arise later from an auditor, the funder, or the Internal Revenue Service.

Government Grants Carry Additional Obligations

Grants funded, in whole or in part, by federal, state, or local government sources often bring compliance obligations beyond those found in private grants. Organizations receiving federal funds, directly or as a subrecipient, may be subject to the Uniform Guidance found at 2 C.F.R. Part 200, which addresses cost principles, procurement standards, and audit requirements, including a single audit requirement once federal expenditures exceed a specified threshold in a fiscal year.

Government grant agreements frequently include recordkeeping and allowable cost provisions that differ meaningfully from private foundation or corporate grant terms.

Grants From Private Foundations May Involve Expenditure Responsibility

When the funder is a private foundation, additional considerations can arise, particularly if the grant is not made to another public charity in the ordinary course. Private foundations are generally required to exercise expenditure responsibility over certain grants under Internal Revenue Code Section 4945, which involves a pre-grant inquiry, a written grant agreement with specific required terms, and periodic reports from the grantee describing how the funds were used.

A nonprofit receiving this type of grant should expect, and be prepared to satisfy, these documentation requests, since a foundation’s failure to obtain them can expose it to excise taxes on what the Code treats as a taxable expenditure.

Consider the Effect on Public Charity Status

For organizations classified as public charities under Internal Revenue Code Sections 509(a)(1) and 170(b)(1)(A)(vi), maintaining that status depends in part on receiving a sufficiently broad base of public support, measured under the public support test. A single, unusually large grant can, in some circumstances, affect this calculation, particularly for smaller or newer organizations. The tax code provides certain exceptions and averaging rules across a five-year measurement period, but an organization receiving a substantial grant should still evaluate, with its accountant or counsel, whether the award affects its public support percentage.

Reporting the Grant on Form 990

Grants received by a tax-exempt organization must generally be reported on the organization’s annual Form 990. Even where a nonprofit is solely a grant recipient, the funds received, and often the identity of significant funders, must be reflected accurately in its public filings.

Why Legal Guidance Matters After an Award

A grant award is an opportunity that comes with obligations extending well past the initial celebration. Reviewing grant terms, structuring internal accounting and reporting practices, and understanding how an award interacts with the organization’s tax-exempt status all benefit from careful legal and tax analysis. At Abelaj Law, PC, we work with nonprofit boards and executives to review grant agreements, advise on compliance obligations, and coordinate with the organization’s accountants so that a grant strengthens the organization rather than creates unexpected complications. If your organization has recently been awarded a grant, or if you would like guidance before accepting one, we invite you to contact Abelaj Law, PC.

Frequently Asked Questions

Can a nonprofit use grant funds for administrative overhead?

It depends on the terms of the specific grant. Some funders permit a percentage of the award to be allocated toward administrative or indirect costs, while others restrict funds exclusively to direct program expenses. The grant agreement or award letter should specify what is permitted.

What happens if a nonprofit cannot spend a restricted grant as originally planned?

Organizations facing this situation should contact the funder before reallocating the funds. Many funders will consider a request to modify the permitted use, but using restricted funds differently without the funder’s consent can constitute a breach of the grant agreement.

Do grant funds count as taxable income to the nonprofit organization?

Generally, grants that further a tax-exempt organization’s exempt purpose are not treated as unrelated business taxable income. However, if a grant closely resembles payment for services rendered under a contractual arrangement, the analysis can differ, and the specific facts should be reviewed with tax counsel.

Does accepting a grant require a formal contract between the funder and the nonprofit?

Not always. Some grants are documented through a signed grant agreement, while others are conveyed through an award letter that incorporates the funder’s published guidelines by reference. Regardless of the format, the terms are generally binding on the recipient organization.

What Is a Pied-à-Terre?

Pied-à-terre is a French term meaning “foot on the ground” and is commonly used to describe a second home used periodically rather than as a primary residence. The surcharge was enacted to target high-value New York City residences that are not being used as a primary residence, regardless of who owns it.

Beginning Date for Annual Tax

The Non-Primary Residence Surcharge was enacted by the New York State Legislature as part of the FY 2026-2027 budget legislation and became effective beginning July 1, 2026. The law is currently scheduled to remain in effect through June 30, 2031.

This is an annual tax, not a one-time charge. If a property remains subject to the surcharge, the tax is imposed each year and is collected through the property tax system. The surcharge is added to the property’s statement of account and paid in the same manner as property taxes.

The first notices have already been mailed to owners whose properties may be subject to the surcharge.

Which Properties May Be Affected?

The surcharge may apply to condominium units, cooperative apartments, and one-, two-, and three-family homes.

For tax years 2026-2027 and 2027-2028:

• Condominiums and co-ops generally become subject to review if the Department of Finance market value is at least $1 million.
• One-, two-, and three-family homes generally become subject to review if the Department of Finance market value exceeds $5 million.

However, reaching those value thresholds does not automatically mean the surcharge applies. The next question is whether one of the law’s exemptions is available.

How Much Is the Tax?

For condominiums and cooperative apartments, the annual surcharge rates during the initial phase of the law are generally:

For covered one-, two-, and three-family homes, surcharge rates generally range from approximately 0.8% to 1.3%, depending on value.

The applicable rate is generally applied to the Department of Finance market value assigned to the property, rather than current market sale prices. As a result, the actual impact may differ significantly from what owners expect.

The Most Important Question: Does an Exemption Apply?

The surcharge was designed to target certain high-value non-primary residences. As a result, the law contains several important exemptions. For many private clients, determining whether an exemption applies will be more important than calculating the tax itself.

Exemption #1: The Property Is the Owner’s Primary Residence

The surcharge does not apply if the property serves as the primary residence of at least one covered owner.  In practical terms, the law is aimed at second homes, not the residence where an owner actually lives full-time.

Exemption #2: The Property Is the Primary Residence of Certain Family Members

The law also provides an exemption if the property is the primary residence of certain immediate family members of the owner or majority owner. Eligible family members include spouse, children, parents, grandparents, grandchildren or siblings.

This exemption may be particularly important for families who own apartments occupied by a child attending school in New York City, an adult child beginning a career, or an aging parent who resides in the city.

Exemption #3: The Property Is Leased to a Long-Term Tenant

The surcharge also does not apply to certain properties rented to a New York City resident under a bona fide, arm’s-length lease with a term of at least one year. This exemption is particularly important for owners of investment properties. A condominium occupied by a qualifying long-term tenant may be exempt even though the owner lives elsewhere.

What Documentation Will NYC Review?

The Department of Finance has made clear that receiving a notice does not necessarily mean a property owes the surcharge. Instead, owners claiming an exemption must generally submit an application and supporting documentation on New York City Department of Finance Non-Primary Residence Surcharge website.

For a Primary Residence Exemption

The City may review documents such New York income tax returns, driver’s licenses or government-issued identification, voter registration records, utility bills, or other evidence establishing that the property is the owner’s primary residence.

For a Family-Member Exemption

Owners should be prepared to provide documentation establishing the family relationship, documents showing the family member occupies the property, and evidence that the property serves as the family member’s primary residence.

For a Rental Exemption

Owners may need to provide a copy of the current lease, proof of rent payments, tenant occupancy documents, utility bills, renter’s insurance, or similar supporting records. The focus is generally whether the property genuinely serves as a long-term residence for a tenant under a qualifying lease arrangement.

What About Properties Owned by a Trust or Business Entity?

Many of our clients own New York City residences through revocable trusts, corporations, or LLCs. The law specifically addresses trust or business ownership and provides that how title is held is irrelevant to determining if the property is subject to the tax. The city will look through the trust or business structure to determine whether the surcharge applies.

The analysis remains focused on who benefits from the property, who occupies it, and whether one of the statutory exemptions applies. That makes this an excellent time to review trust-owned real estate as part of your broader estate plan.

What Should Owners Do Now?

If you own a New York City residence that is not your primary home, you should review how the property is actually being used to determine whether one of the statutory exemptions may apply and gather supporting documentation. Owners should pay close attention to any Department of Finance correspondence to timely provide required documentation supporting your exemption request.

As the rules are implemented, families should review and consider their ownership and occupancy arrangements to ensure they remain consistent with both their long-term estate planning goals and the new requirements.

Talk with an Experienced Estate Planning Attorney

If you received a letter from New York City indicating that you may be subject to the tax, legal guidance may be beneficial. An experienced estate planning lawyer can make sure all documents are in order and help individuals determine the signing method that would best fit their needs. Consider visiting with the estate planning lawyers at Abelaj Law, P.C. at 212-328-9568 to learn more about how to determine whether you may qualify for an exemption.