Trust & Estate Lawyer in Nassau County, NY
New York Trust & Estate Law
New York trust and estate law involves creating wills and trusts to manage assets during life and after death, and administering estates through the Surrogate’s Court. Key statutes include the NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). New York also has its own estate tax with a $6.94 million exemption for 2026 and a “cliff” effect under NY Tax Law § 951 et seq.
Last verified: March 2026 | Verify with lead attorney | NY Senate EPTL
Official New York Legal Resources
For the full text of New York estate laws, visit the New York State Senate website for the Estates, Powers and Trusts Law. For Nassau County court information, see the Nassau County Supreme Court official website.
Nassau County Estate Procedures
Wills are probated through the Nassau County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the inventory and accounting process. Trust administration follows the terms of the trust instrument and EPTL requirements.
- File the will and petition: File the original will and a petition for probate with the Nassau County Surrogate’s Court. Pay the required filing fee based on estate value.
- Serve citation to interested parties: The court issues a citation to all heirs, beneficiaries, and potential will contestants, providing them notice of the proceeding.
- Appoint executor/administrator: The court formally appoints the executor (named in will) or administrator (if no will) and issues letters testamentary or letters of administration.
- Inventory and manage assets: The fiduciary must locate, secure, and inventory all estate assets, obtain valuations, and manage them during administration.
- Pay debts and taxes: Pay valid creditor claims, file final income tax returns, and file federal (if applicable) and New York estate tax returns within 9 months of death.
- Distribute remaining assets: After court approval of the final accounting, distribute the remaining assets to the beneficiaries as directed by the will or intestacy laws.
Penalties and Consequences in Nassau County
In Nassau County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges (personal financial liability), removal as executor, and estate litigation that freezes distributions for years.
| Issue | Classification | Potential Consequence | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen 12-24+ months | High legal fees, delayed distributions |
| Breach of Fiduciary Duty | SCPA § 711 | Surcharge, removal | Personal liability for losses |
| NY Estate Tax Non-Filing | NY Tax Law § 954 | Penalties & interest | Tax on entire estate if over “cliff” |
| Improper Probate Filing | Court Rejection | Administration delay | Additional filing costs |
Results may vary. Each estate’s circumstances are unique.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined legal experience to trust and estate matters. Our approach is case-specific, focusing on precise planning and diligent administration to protect client interests.
Case Results
Law Offices Of SRIS, P.C. has a documented history of favorable outcomes for clients. Our firm-wide experience across multiple states informs our approach to each Nassau County case.
Results may vary. Prior results do not aim for a similar outcome.
Local Trust & Estate Lawyer Near Nassau County
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway. We represent individuals and families throughout the Nassau County area.
Trust & Estate lawyer near Mineola, Garden City, and Hempstead.
Serving Communities: Mineola, Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, Syosset.
Availability: 24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C.
New York Location — Buffalo/NY area
By appointment only.
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The New York estate tax exemption is $6.94 million for 2026. Estates valued under this amount generally owe no NY estate tax. However, New York has a ‘cliff’ effect: if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12 to 24 months. The timeline depends on estate complexity, asset location, and whether any disputes arise. Small estates under $50,000 may use an expedited affidavit process.
What are the executor’s fees in New York?
Executor fees in New York are set by statute (SCPA § 2307). The standard commission is a percentage of the estate assets received and paid out. For example, it is 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and so on.
What happens if someone contests a will in New York?
A will contest in New York freezes estate distribution until the Surrogate’s Court resolves the challenge. Grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. These proceedings can extend administration by 12-24 months or more.
Do I need a lawyer for estate administration in Nassau County?
Yes. handling Surrogate’s Court procedures, fiduciary duties, tax filings, and asset distribution requires legal knowledge. An experienced trust and estate lawyer ensures compliance, minimizes personal liability for the executor, and can help avoid costly errors or disputes.
Related Legal Resources
New York Trust & Estate Lawyer Hub
Albany County Trust & Estate Lawyer | Broome County Trust & Estate Lawyer
Nassau County Business Lawyer | Nassau County Civil Litigation Lawyer
Last verified: March 2026. Laws change. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.