Q: Does new york state require an estate trust be registered?

A: There are multiple categories of trust and without more detail it is difficult to determine what you mean by an "estate trust". in general, trusts break down into "inter-vivos trusts", often called "living trusts" which are established by a person while he or she is still alive and "testamentary" trusts which only become effective to control or distribute assets after the person has died. Often, living trusts also carry forward after a person has died and those living trusts then continue to control or distribute assets of the person who set up the trust. In many instances, there is no requirement for a trust to be registered in New York. But if real property is being transferred into the trust or by the trustee, a deed would normally have to be filed in the County Clerk's office. In addition, if a person who set the trust up has died, you may have to file a New York State (or much less likely federal) estate tax return concerning the assets in the trust and in some instances the state or Medicaid has to be notified if the deceased person was in a nursing home. Trusts are quite complicated and they break down into many other categories including "revocable" and "irrevocable", "simple" and "complex", "grantor", "income only","irrevocable insurance", etc. You really should consult with an elder law attorney or estate planning attorney as soon as possible when dealing with any kind of trust situation.