New York Trusts and Estates Legislative Developments of Which to be Aware in 2026 and Beyond

By Robert M. Harper on March 9, 2026

Last year, the New York Legislature (the “Legislature”) enacted, and Governor Kathy Hochul signed, into law several pieces of legislation that are likely to significantly impact trusts and estates practice in 2026 and beyond. The legislation in question concerns (a) electronic wills, and (b) service of process in Surrogate’s Court proceedings. I write to provide a short summary of this legislation.

Electronic Wills

A few months ago, in a July 2025 blog post, I wrote about the Legislature’s passage of the groundbreaking Electronic Wills Act (the “Act”). In December 2025, the Governor signed the Act into law (id.). As a result, the Act will take effect in 2027 (id.).

Under the Act, Estates, Powers and Trusts Law (“EPTL”), § 1-2.19 will provide that a “will is an oral declaration or written instrument, made as prescribed in [EPTL § 3-2.1, EPTL § 3-2.2, or EPTL § 3-6.6] to take effect upon death, whereby a person disposes of property or directs how it shall not be disposed of, . . . exercises a power, appoints a fiduciary or makes any other provision for the administration of their estate, which is revocable during their lifetime” (id., EPTL § 1-2.19). EPTL § 3-2.1 will be amended to provide that it governs the due execution requirements that apply to wills, except for “nuncupative and holographic wills that” EPTL § 3-2.2 authorizes, and electronic wills that are executed in accordance with the Act (id., EPTL § 3-2.1).

For purposes of the Act, the term “electronic will” will mean “a will executed electronically in compliance with [EPTL § 3-6.6(a)] and subsequently filed with the New York state unified court system in accordance with [EPTL § 3-6.9]” (id., EPTL § 3-6.2). The term “record” will mean “information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form” (id., EPTL § 3-6.2). The term “sign” will mean, “with present intent to authenticate or adopt a record[,] . . . to execute or adopt a tangible symbol; or . . . to affix to or logically associate with the record an electronic symbol or process” (id.). The term “electronic presence” will mean “the relationship or two or more individuals in different locations communicating in real time by electronic means to the same extent as if the individuals were physically present in the same location” (id.).

In order for a testator to validly execute an electronic will under EPTL § 3-6.6, “an electronic will” will need to be: (a) “a record that is readable as text at the time of signing”; (b) “signed at the end thereof” by the testator, or “another individual in the testator’s name, in the testator’s physical presence and by the testator’s direction”; and (c) “signed in the physical or electronic presence of the testator by at least two individuals, each of whom is a domiciliary of a state and within a thirty day period after witnessing . . . the signing of the will . . . or the testator’s acknowledgment of the signing of the will . . . or acknowledgement of the will” (id., EPTL § 3-6.6). When an individual other than the testator signs an electronic will for the testator, that individual will need to do so in accordance with EPTL § 3-2.1(a)(1)(c), subject to the following:

the “presence of any matter following the testator’s signature, appearing on the will at the time of its execution, shall not invalidate such matter preceding the signature as appeared on the will at the time of its execution, except that such matter preceding the signature shall not be given effect, in the discretion of the surrogate, if it is so incomplete as not to be readily comprehensible without the aid of matter which follows the signature, or if to give effect to such matter preceding this signature would subvert the testator’s general plan for the disposition and administration of their estate”; and

“No effect shall be given to any matter, other than the attestation clause, which follows the signature of the testator, or to any matter preceding such signature which was added subsequently to the execution of the will” (id.).

In addition to the due execution requirements set forth in EPTL § 3-6.6, the Act will require that an electronic will be filed with the New York State Unified Court System (“UCS”) (id., EPTL § 3-6.9). Specifically, EPTL § 3-6.9 will require that, within “thirty days of its execution, an electronic will shall be electronically filed with [UCS] either by the testator or another person duly authorized by the testator” (id.). EPTL § 3-6.9 also will provide that an “electronic will shall remain in the custody of [UCS] until such time as it is removed or revoked in accordance with [EPTL § 3-6.7]” (id.). Critically, under the Act, the “failure to timely file an electronic will with [UCS] shall result in the unfiled electronic will being deemed invalid” (id.).

To be valid under the Act, an electronic will also will need to “include a disclosure” to the testator (id., EPTL § 3-6.5). The disclosure will need to be made “in twelve-point font or larger, boldface, and double-spaced type”, and be “substantially similar” to the following language:

CAUTION TO THE TESTATOR: YOUR WILL IS AN IMPORTANT DOCUMENT. AS TESTATOR, YOUR WILL SHOULD REFLECT YOUR FINAL WISHES. TO BE VALID, IT MUST BE SIGNED BY YOU OR ANOTHER INDIVIDUAL AUTHORIZED BY YOU AND WHO IS IN YOUR PHYSICAL PRESENCE AT THE TIME OF SIGNING. IT MUST ALSO BE SIGNED IN YOUR PHYSICAL OR ELECTRONIC PRESENCE BY AT LEAST TWO INDIVIDUALS, EACH OF WHOM IS A DOMICILIARY OF A STATE, AND EACH OF WHOM SIGNS THE WILL WITHIN A THIRTY DAY PERIOD AFTER WITNESSING YOU SIGN THE WILL OR ACKNOWLEDGE THAT YOU SIGNED IT.

WITHIN THIRTY DAYS AFTER THE ELECTRONIC WILL IS EXECUTED, IT MUST BE ELECTRONICALLY FILED WITH THE NEW YORK STATE UNIFIED COURT SYSTEM.

YOU MAY REVOKE YOUR ELECTRONIC WILL AT ANY TIME. YOU MAY DO SO BY EXECUTING A SUBSEQUENT WILL OR SEPARATE WRITING CLEARLY INDICATING YOUR INTENT TO REVOKE ALL OR PART OF YOUR ELECTRONIC WILL, OR BY REQUESTING ITS REMOVAL FROM THE NEW YORK STATE UNIFIED COURT SYSTEM. ONCE YOU HAVE REMOVED YOUR ELECTRONIC WILL FROM THE NEW YORK STATE UNIFIED COURT SYSTEM, IT IS REVOKED (id.).

A party offering an electronic will for probate will need to prove the testator’s intent that the record in question “be the testator’s electronic will”, and can do so through “extrinsic evidence” (id., EPTL § 3-6.6). Additionally, an “electronic will may be simultaneously executed, attested, and made self-proving by acknowledgement of the testator and affidavits of the witnesses” (id., EPTL § 3-6.8).

The Act also addresses how a testator may revoke an electronic will (id., EPTL § 3-6.7). Under EPTL § 3-6.7, one of the following mechanisms for revoking an electronic will will be permissible:

A “subsequent will that revokes all or part of the electronic will”;
The “removal of the electronic will from the custody of the [Court System] by” (a) the testator; (b) “another person duly authorized by the testator as proved by at least two witnesses, neither of whom shall be the person removing the electronic will”; or (c) “as otherwise authorized by the [Surrogate’s Court’s uniform rules]”; or
A “writing of the testator clearly indicating an intention to effect such a revocation or alteration, executed with the formalities prescribed by this article for the execution and attestation of a will” (id.).

Under EPTL § 3-6.7, it will be possible to remove an electronic will from UCS’s custody “by order of a court of competent jurisdiction” (id.). However, if a court-ordered removal occurs during a testator’s lifetime, that will “not be deemed a revocation of the electronic will” (id.).

Time will tell whether the Act constitutes good public policy. However, when the Act becomes effective in 2027, attorneys and clients should be aware of the requirements that the Act codifies for the valid execution of electronic wills.

Service of Process

Until relatively recently, a petitioner in a Surrogate’s Court proceeding generally had to serve a New York-resident respondent with process via personal delivery. When the COVID-19 Pandemic arrived in New York State, Surrogate’s Courts permitted petitioners to serve New York-resident respondents with process by alternate means, which worked well (id.).

On November 21, 2025, Governor Hochul signed into law legislation that became effective on that date, and allows for service of process on New York-resident respondents in Surrogate’s Court proceedings to occur by means other than personal delivery. As amended, Surrogate’s Court Procedure Act (“SCPA”) § 307 “allow[s] service of process upon New York State residents by registered or certified mail without the necessity of obtaining a court order,” and permits the Surrogate’s Court “to order service of process by electronic means” (id.). SCPA § 308 “update[s] the time within which process must be served, allowing for 10 days where service is made by personal delivery, 20 days where service is made by other than personal delivery within the United States, and 30 days in all other cases and where the Office of the Attorney General is a party” (id.).

The recently-enacted service of process requirements are likely to save parties and their attorneys the time and expense associated with having New York State residents served with process by hand delivery. Thus, parties and counsel who are involved in Surrogate’s Court proceedings should be aware of the new service of process provisions that the SCPA codifies.

Conclusion

From a legislative perspective, 2025 was a noteworthy year. As demonstrated above, the Legislature enacted legislation that is likely to significantly alter trusts and estates law in 2026 and beyond. As an estate litigator, I look forward to working with the new legislation on behalf of clients, and to seeing how courts address the unanticipated consequences that such legislation is likely to cause.