Trust & Estate Lawyer in Queens County (Queens), NY
New York Trust & 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 creation of wills and trusts, the appointment of executors and trustees, the probate process, and the rules for intestate succession when someone dies without a will. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
For the full text of the law, refer to the New York Estates, Powers and Trusts Law (official NY Senate site). For court procedures and forms, visit the Queens County Supreme Court, 11th Judicial District website.
Queens County Surrogate’s Court Process
Wills are probated through the Queens County Surrogate’s Court. The court appoints the executor, issues citations to interested parties, and oversees the estate administration. An inventory and accounting of assets are required by law.
- File the petition and will: File the original will and a petition for probate with the Queens County Surrogate’s Court. Pay the filing fee based on estate value.
- Serve citation to interested parties: The court issues a citation to all interested parties (heirs, beneficiaries). They have a set time to object to the will’s validity.
- Appoint executor/administrator: If no objections are filed, the court appoints the executor named in the will or an administrator if there is no will.
- Inventory assets and pay debts: The executor must inventory all estate assets, pay valid debts and taxes, and file required accountings with the court.
- Distribute remaining assets: After debts and taxes are paid, the executor distributes the remaining assets to the beneficiaries as directed by the will or intestacy laws.
- Close the estate: File a final accounting and petition for discharge with the Surrogate’s Court. Once approved, the executor is released from duties.
Penalties and Consequences
In Queens County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal as executor, and estate litigation that freezes asset distribution for years.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen; legal fees | 12-24 month litigation |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge (personal liability) | Removal as executor/trustee |
| NY Estate Tax Non-Payment | Tax Law § 951 Violation | Tax on full estate + penalties/interest | Tax lien; collection action |
| Intestacy (No Will) | EPTL Default Distribution | Assets may not go to intended parties | Court-appointed administrator |
Results may vary. Each estate’s outcome depends on its unique facts, assets, and compliance with court procedures.
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 the precise details of New York estate law and Queens County Surrogate’s Court procedures.
Documented Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC, with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Trust & Estate Lawyer Near Queens County
Our New York location serves clients at Queens County (Queens) courts, accessible via I-495 (LIE), Grand Central Parkway, and the Van Wyck Expressway. We represent individuals and families throughout Queens, including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
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’ under Tax Law § 951: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Queens County Surrogate’s Court?
Probate typically takes 12 to 24 months in Queens County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether a will contest is filed. Small estates under $50,000 can 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 fee is a percentage of the estate assets received and paid out. For example, the fee is 5% on the first $100,000, 4% on the next $200,000, and so on.
Can a will be contested in New York?
Yes. A will can be contested in Surrogate’s Court on grounds like lack of testamentary capacity, undue influence, fraud, or improper execution. A contest freezes estate distribution and can extend probate by 12-24 months.
What happens if someone dies without a will in New York?
They die intestate. New York’s intestacy laws (EPTL) determine asset distribution to surviving spouses, children, and other relatives. An administrator, not an executor, is appointed by the Surrogate’s Court to handle the estate.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law and civil litigation in Queens County. Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.