Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, handling matters under NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). The firm has 4,739+ documented case results firm-wide. New York’s estate tax has a $7.35 million exemption with a “cliff effect” taxing the entire estate if it exceeds 105% of the exemption.
New York Trust & Estate Law
New York trust and estate matters are governed 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, will validity, fiduciary duties, and the state’s unique estate tax system under NY Tax Law § 951 et seq.
Last verified: March 2026 | Westchester County Supreme Court | NY Senate EPTL
Official New York Legal Resources
For the complete text of New York estate laws, refer to the NY Estates, Powers and Trusts Law (official NY Senate website). For Surrogate’s Court procedures and forms, visit the Westchester County Supreme Court website (NY Courts .gov domain).
Westchester County Surrogate’s Court Process
Wills are probated through the Surrogate’s Court in Westchester County. The court appoints an executor or administrator and issues citations to all interested parties. A detailed inventory and periodic accounting of estate assets are required by the court.
- File the original will and a petition for probate with the Westchester County Surrogate’s Court.
- The court appoints the executor/administrator and issues citations to all interested parties.
- Prepare and file a detailed inventory of estate assets and periodic accountings as required by the court.
- File federal and New York estate tax returns within 9 months of death and pay any taxes due.
- After court approval and payment of all debts and taxes, distribute the remaining assets to the beneficiaries.
Trust & Estate Consequences in New York
In Westchester County, trust and estate matters involve significant financial consequences including estate taxes of 3.06% to 16%, executor commissions under SCPA § 2307, and potential surcharges for fiduciary breaches.
| Issue | Legal Standard | Financial Impact | Timeline Impact |
|---|---|---|---|
| Will Contest | EPTL § 3-2.1 | Estate frozen during litigation | 12-24 months additional |
| Breach of Fiduciary Duty | EPTL § 11-1.7 | Surcharge, removal, personal liability | Varies by complexity |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death |
| Executor Commission | SCPA § 2307 | Statutory percentage of estate | Paid upon court approval |
Results may vary. Each estate matter depends on unique facts and court discretion.
Our Trust & Estate Experience
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. With a focus on precise planning and Surrogate’s Court advocacy, we help clients handle New York’s complex estate tax laws and probate procedures.
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 Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. Smaller estates under $50,000 may use an expedited small estate affidavit process.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated under SCPA § 2307. The rate is a percentage of the estate value, typically ranging from 2% to 5% based on the total assets.
When is a New York estate tax return due?
A New York estate tax return 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 during a will contest in Surrogate’s Court?
During a will contest, the estate is typically frozen while the court examines the will’s validity. The process involves citations to interested parties, discovery, and can take 12-24 months to resolve.
Our Track Record
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC. Our attorneys bring this extensive experience to every Westchester County trust and estate matter.
Results may vary. Prior results do not aim for a similar outcome in your case.
Serving Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87, I-84, I-287, Taconic State Parkway, and Route 9. As a trust and estate lawyer near White Plains and throughout Westchester County, we represent clients in communities including 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
Related Legal Services
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring counties including Albany County and Broome County. In Westchester County, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background and experience.
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.