Trust & Estate Lawyer in New York County (Manhattan), NY
New York Trust & Estate Law
New York trust and estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for probate, estate administration, fiduciary duties, and the state’s estate tax, which applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption limit.
Last verified: March 2026 | New York County Supreme Court | NY Estates, Powers and Trusts Law
Official Legal Resources
For the full text of New York’s estate laws, visit the NY Estates, Powers and Trusts Law (EPTL) on the New York State Senate website. For court forms and procedures, refer to the New York County Supreme Court official website.
Estate Procedures in Manhattan Surrogate’s Court
Wills are probated through the New York County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires a formal inventory and accounting of the estate.
- File the will and petition for probate with the Surrogate’s Court.
- The court issues a citation to all heirs and beneficiaries.
- If no objections, the court appoints an executor and issues letters testamentary.
- The executor inventories assets, pays debts, and files required tax returns.
- After taxes are settled, assets are distributed to beneficiaries.
- A final accounting is filed with the court to close the estate.
Penalties and Consequences
In New York County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal as executor, and estate litigation that freezes assets for years.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 month timeline |
| Breach of Fiduciary Duty | SCPA § 2205 et seq. | Surcharge (personal liability) | Removal as executor |
| NY Estate Tax Non-Payment | Tax Law § 951 et seq. | 3.06%-16% tax + interest/penalties | Tax lien on estate assets |
| Missed Probate Deadline | EPTL § 4-1.1 | Intestate administration | Court-appointed administrator |
Results may vary. The outcomes described depend on the specific facts of each case.
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 in New York. Our tagline, “Global advocacy. Local precision,” reflects our approach to complex estate planning and litigation.
Case Experience
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our experience includes estate planning, probate administration, will contests, and fiduciary litigation.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. As a trust and estate lawyer near Manhattan, we serve Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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 for 2026?
The New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
How long does probate take in New York County Surrogate’s Court?
Probate in New York County typically takes 12-24 months. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex administrations often extend the timeline.
What are the executor commissions in New York?
Executor commissions in New York are statutory under SCPA § 2307. The fee is calculated as a percentage of the estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 million.
When is the New York estate tax return due?
The New York estate tax return (Form ET-706) is due 9 months after the date of death. Extensions may be available, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Manhattan?
If a will is contested in Manhattan Surrogate’s Court, the estate is typically frozen during litigation. The court will hear objections based on lack of capacity, undue influence, fraud, or improper execution. Proceedings can take 12-24 months.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also serve neighboring counties including Albany County and Broome County. In Manhattan, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background or visit our New York location page.
Last verified: March 2026. Information current as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.