Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York. Estate planning and probate are governed by NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients throughout Westchester County by appointment only.
In Westchester County, wills are probated through the Surrogate’s Court, where an executor is appointed and citations are issued to interested parties.
New York Trust and Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the legal framework for creating wills and trusts, appointing fiduciaries like executors and trustees, administering estates through probate, and resolving disputes in Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., imposes a graduated tax on estates exceeding the exemption amount, which is $7.35 million for 2026. Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris.
Last verified: March 2026 | Verify with lead attorney | NY Senate EPTL
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator. A citation is issued to all interested parties. An inventory and accounting of the estate is required by law. Trust administration follows the terms of the trust instrument and EPTL.
- File the original will and a petition for probate with the Westchester County Surrogate’s Court to obtain letters testamentary.
- Serve citations to all heirs, beneficiaries, and other interested parties to notify them of the proceeding.
- Prepare and file a detailed inventory of all estate assets and periodic accountings as required by the SCPA.
- Pay valid creditor claims and file a New York estate tax return within 9 months if the estate exceeds the exemption.
- Distribute the remaining assets to beneficiaries after obtaining court approval of the final accounting.
Trust & Estate Consequences in New York
In Westchester County, trust and estate matters carry significant financial and legal consequences, including estate taxes, fiduciary liability, and potential litigation that can freeze estate assets for years.
| Issue | Classification / Standard | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen; legal fees | 12-24 months+ | Potential invalidation of will; intestacy |
| Breach of Fiduciary Duty | Surcharge, Removal (SCPA) | Personal liability for executor/trustee | Varies | Court supervision; attorney’s fees |
| NY Estate Tax | Tax Law § 951 et seq. (3.06%-16%) | Tax on entire estate if over 105% of $7.35M exemption | Return due 9 months after death | Penalties & interest for late filing |
| Probate Delays | Standard Administration | Executor commission (SCPA § 2307) | 12-24 months typical | Assets inaccessible to beneficiaries |
Results may vary. Each estate’s circumstances are unique.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997. The firm’s attorneys have a combined 120+ years of legal experience. Global advocacy. Local precision. The firm’s historical data shows 4,739+ case results firm-wide.
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’ under Tax Law § 951 et seq.: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly reduce the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The rate is graduated, starting at a higher percentage for the first portion of the estate and decreasing for subsequent portions.
When is a New York estate tax return due?
A New York estate tax return is due 9 months after the date of death. It is crucial to file on time to avoid penalties and interest, even if no tax is owed due to the exemption.
What are the consequences of breaching fiduciary duty as an executor?
A breach of fiduciary duty by an executor can lead to surcharge (personal financial liability), removal from the role by the Surrogate’s Court, and potential attorney’s fees. The estate may be frozen during litigation.
Serving Westchester County, NY
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Pkwy, and Route 9. We are a trust and estate lawyer near White Plains and the Hudson Valley region.
We serve White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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
Related Legal Services
Last verified: March 2026. Information current as of verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.