For years trust and estate practitioners have shared their concerns that New York's high taxes are pushing wealthier residents to move out of state. In fact, an analysis released this year by New York City's Independent Budget Office showed an 11% decline in the number of city taxpayers who earned between $1 million and $5 million in 2020 from the prior year.

This perceived migration has caused New York estate practitioners to be frequently confronted with cross-jurisdictional issues. Perhaps your New York clients are snowbirds with a second home in Florida, are beneficiaries of a South Dakota trust or are contemplating a move to Israel. Arguably the most commonly "cut and pasted" (but seldom appreciated) boiler-plate provisions in wills, trusts and other related documents are impacted by these cross-jurisdictional issues. Sometimes the outcome of an issue turns on whether the substantive or procedural law of one jurisdiction or another governs.

An attorney admitted to practice in New York must be aware of and consider the limitations of their law license when advising on these matters. What actions can a practitioner take based upon a conflict of laws analysis? Does taking such action involve the unauthorized practice of law in another jurisdiction? These issues are nuanced and fact specific, but the purpose of this article is to raise awareness that these issues exist.