As more and more people seek out advance directives as part of their estate plan, practitioners need to expand their ability to service this clientele. When it comes to end-of-life decisions, there is no "one size fits all," and attorneys must be cognizant of the ways in which living wills can be tailored to clients’ specific needs and beliefs.

Growing out of the common-law rule that a person has the right to decline medical treatment and even life-sustaining treatment, living wills have long been recognized under common law in New York State. As living wills are currently not governed by statute in New York, they can vary widely to reflect the specific wishes of the individual. This article will focus on drafting techniques, specific issues to discuss with clients, and how to draft to accommodate special circumstances such as the giving of last rites, Orthodox Jewish specifications and provisions for survival of a pregnant woman versus a fetus.