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Rapps & Associates, PLLC We take an education-first approach — guidance, resources, and clarity so clients understand their options before deciding. Attorney advertising.

Rapps & Associates, PLLC is an estate planning law firm in Cedarhurst, New York, focused on helping individuals and families make clear, informed decisions about their legacy, wealth, and long-term planning. Our work includes wills, trusts, tax-aware planning, and strategies designed to reduce stress and uncertainty for families. We serve clients throughout New York and New Jersey.

10/02/2026

Did you know New York’s estate-tax exemption can disappear completely once an estate reaches 105% of the exemption amount?

Between 100% and 105%, the exemption gradually phases out. At 105%, the full exemption is gone, and the estate may be taxed from dollar one.

Long Island families should understand where the cliff begins before assuming they are safe from estate tax.

Comment PROTECT and we’ll send the NY Cliff Check directly to your inbox.

Educational and general information only; not legal advice. No attorney-client relationship is created. Figures reflect 2026 law.

09/29/2026

The $15 million federal estate-tax exemption does not answer the New York question.

A Long Island family may be below the federal threshold while still needing a separate New York estate-tax calculation. Their home, retirement accounts, cash, rental property and life insurance can all matter when the estate is reviewed.

Comment PROTECT and we’ll send the NY Cliff.

Educational and general information only; not legal advice. No attorney-client relationship is created. Figures reflect 2026 law.

New York's estate-tax cliff can cause a major tax increase when an estate crosses the 105% threshold.In this example, a ...
09/28/2026

New York's estate-tax cliff can cause a major tax increase when an estate crosses the 105% threshold.

In this example, a $7.4M estate may owe about $100K in tax, while a $7.8M estate may owe about $746K. That is about $650K more in tax on only $400K more in estate value.

Review the carousel to see where the exemption begins to phase out and where it disappears.

Comment "PROTECT" below and we will send the NY Cliff Check worksheet straight to your inbox.

Educational only. Figures reflect 2026 law.

09/22/2026

Here's the New York estate-tax math most families never see coming.

In Michael's example, a $7.4M estate owed roughly $100K in tax. At $7.8M, the tax rose to about $746K.

That is only $400,000 more in estate value, but about $650,000 more in tax.
This is why New York's rule is called a cliff.

Comment "PROTECT" below and we'll send the NY Cliff Check worksheet straight to your inbox.

Educational only. Figures reflect 2026 law.

Could your estate be safe from federal estate tax but still face New York estate tax?Tonight at 7 PM ET, we’re explainin...
09/15/2026

Could your estate be safe from federal estate tax but still face New York estate tax?

Tonight at 7 PM ET, we’re explaining New York’s estate tax cliff, how it differs from the federal estate tax rules, and why New York homeowners with retirement savings may be closer to the state threshold than they realize.

Safe From the IRS, Not From Albany: New York’s Estate Tax Cliff

Tonight | 7 PM ET

Comment “PROTECT” and we’ll send you the registration link.

If you know a New York family who may find this useful, share this post with them.

Tomorrow at 7 PM ET.Safe From the IRS, Not From Albany: New York’s Estate Tax Cliff.Being safe from federal estate tax d...
09/14/2026

Tomorrow at 7 PM ET.

Safe From the IRS, Not From Albany: New York’s Estate Tax Cliff.

Being safe from federal estate tax does not necessarily mean you are safe from New York estate tax.

Join us tomorrow as we break down how New York’s estate tax cliff works and the planning moves that can help keep your family on the safe side.

September 15 | 7 PM ET

Can't make it live? Register anyway to receive the replay

Comment “PROTECT” below and we’ll send you the registration link.

Quick tip: Federal estate tax and New York estate tax are two different things.Being safe from one does not mean you are...
09/13/2026

Quick tip: Federal estate tax and New York estate tax are two different things.

Being safe from one does not mean you are safe from the other.

New York has its own estate tax rules, including an estate tax “cliff” that can affect families who may be nowhere near the federal estate tax threshold.

We’ll explain how the New York estate tax cliff works at our next webinar, “Safe From the IRS, Not From Albany.”

September 15 | 7 PM ET

Comment “PROTECT” below and we’ll send you the registration link.

This Tuesday: Safe From the IRS, Not From Albany.Being safe from federal estate tax does not necessarily mean you are sa...
09/13/2026

This Tuesday: Safe From the IRS, Not From Albany.

Being safe from federal estate tax does not necessarily mean you are safe from New York estate tax.

Join us September 15 at 7 PM ET as we explain how New York’s estate tax cliff works and the planning moves that can help keep your family on the safe side.

45 minutes. Replay included.

Comment “PROTECT” below and we’ll send you the registration link.

09/12/2026

Setting up a trust is only part of the job. The assets need to actually make it into the trust.

In this clip, Michael explains why funding a trust matters. If assets are not properly titled or moved into the trust, they may still have to go through probate or pass in another way.

Joint accounts with rights of survivorship and accounts with beneficiary designations can also pass outside of what your will or trust says.

The takeaway: creating the estate plan is not enough. How your assets are titled and funded matters too.

Our next webinar, “Safe From the IRS, Not From Albany: New York’s Estate Tax Cliff,” is September 15 at 7 PM ET.

Properly funding your trust keeps assets out of probate, but protecting them from state tax traps is just as critical

Comment “PROTECT” below and we’ll send you the registration link.

09/09/2026

Leaving assets to your spouse is one decision. How you leave them can matter too.

In this clip, Michael explains how leaving assets to a spouse in trust can add safeguards around the inheritance.

Depending on the terms of the trust, those protections can matter if a surviving spouse later remarries, enters a new relationship, faces a lawsuit, or has other creditor concerns.

The goal is to provide for your spouse while adding appropriate protections around the assets they inherit.

Along with structuring trust protections, keeping your assets safe from state tax traps is just as important.

Our next webinar, “Safe From the IRS, Not From Albany: New York’s Estate Tax Cliff,” is September 15 at 7 PM ET.

Share this video with someone who may be thinking about protecting a spouse or family inheritance.

Comment “PROTECT” below and we’ll send you the registration link.

Address

445 Central Avenue Suite 112
Cedarhurst, NY
11516

Opening Hours

Monday 9am - 5pm
Tuesday 9am - 5pm
Wednesday 9am - 5pm
Thursday 9am - 5pm
Friday 9am - 5pm

Telephone

+15163423756

Website

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