Trust & Estate Lawyer in Kings County (Brooklyn), NY
Estate planning in Kings County (Brooklyn) involves wills, trusts, and probate under NY Estates, Powers and Trusts Law (EPTL) with a $6.94 million estate tax exemption (NY Tax Law § 951). Law Offices Of SRIS, P.C. provides full representation for Brooklyn families handling Surrogate’s Court procedures, executor duties, and tax planning. Our firm has 4,739+ documented results firm-wide across VA, MD, NJ, NY, and DC.
New York Trust & Estate Law
New York trust and estate law is governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes define how wills are executed, trusts are administered, and estates are probated through the Kings County Surrogate’s Court. The New York estate tax has a “cliff” effect where estates exceeding 105% of the $6.94 million exemption are taxed on the entire estate value, not just the excess amount.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Trust & Estate Resources
Brooklyn Surrogate’s Court Procedures
Wills are probated through Kings County Surrogate’s Court at 360 Adams Street. The court appoints executors or administrators, issues citations to interested parties, and oversees estate administration. Executors must file inventory and accountings with the court.
How to Handle a Brooklyn Estate Case
- File the will and petition for probate with Kings County Surrogate’s Court with the required filing fee based on estate value.
- Serve citation to all heirs, beneficiaries, and potential claimants, giving them opportunity to object to the probate.
- The court formally appoints the executor named in the will, or an administrator if there is no valid will.
- The fiduciary must identify all estate assets, pay valid debts, and prepare periodic accountings for court approval.
- For estates exceeding $6.94 million, file New York estate tax return within 9 months of death and federal return if applicable.
- After court approval of final accounting and payment of all taxes, distribute remaining assets to beneficiaries per the will or intestacy laws.
New York Estate Tax & Fiduciary Penalties
In Kings County (Brooklyn), estate administration carries significant tax consequences and fiduciary liability under NY Tax Law § 951 and SCPA § 2307.
| Issue | Classification | Tax/Fee Impact | Timeline | Additional Consequences |
|---|---|---|---|---|
| Estate Tax | NY Taxable Estate | 3.06-16% on amounts over $6.94M | Return due 9 months after death | “Cliff” effect taxes entire estate if over 105% of exemption |
| Executor Commission | Statutory Fee | 2.5% on first $100,000 (SCPA § 2307) | Payable after court approval | Must be reasonable; court can reduce excessive fees |
| Will Contest | Surrogate’s Court Proceeding | Court costs + attorney fees | 12-24 months litigation | Estate frozen during contest; assets cannot be distributed |
| Breach of Fiduciary Duty | SCPA § 2205-2210 | Surcharge + removal + attorney fees | Varies by complexity | Personal liability for executor/administrator |
Results may vary. Each estate case depends on specific facts, asset types, and court decisions.
Trust & Estate Experience in Brooklyn
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings 120+ years of combined legal experience to trust and estate matters in Kings County. We understand the specific procedures of Brooklyn’s Surrogate’s Court and the complex New York estate tax system.
Global advocacy. Local precision.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable outcomes firm-wide across VA, MD, NJ, NY, and DC in various practice areas including trust and estate matters.
Results may vary. Prior results do not aim for a similar outcome.
Brooklyn Trust & Estate Lawyer Near You
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, and Flatbush Ave. We represent families throughout Brooklyn including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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
Phone: (888) 437-7747 | Local: (703) 636-5417
Frequently Asked Questions
What is the New York estate tax exemption amount?
The New York estate tax exemption is $6.94 million for 2026 (NY Tax Law § 951). Estates exceeding 105% of this amount are taxed on the entire estate, not just the excess.
How long does probate take in Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process.
What are the executor commission rates in New York?
Executor commissions are statutory under SCPA § 2307. Rates are: 2.5% on first $100,000, 2% on next $200,000, 1.5% on next $700,000, and 1% on amounts over $1 million.
What happens if someone contests a will in Brooklyn?
The estate is frozen during litigation. The Surrogate’s Court will hear objections based on lack of capacity, undue influence, fraud, or improper execution.
Do I need a lawyer for estate administration in New York?
Yes. New York requires complex filings with Surrogate’s Court, including inventory, accounting, and tax returns. Executors can be personally liable for errors.
Related Legal Resources
- New York Trust & Estate Lawyer – State overview
- Albany County Trust & Estate Lawyer – Serving Capital Region
- Brooklyn Business Lawyer – Business succession planning
- Brooklyn Civil Litigation Lawyer – Estate litigation support
- Mr. Sris Attorney Profile
- New York Law Office Location
Last verified: March 2026. Information current as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.