Trust & Estate Lawyer in New York County (Manhattan), NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in New York County (Manhattan), handling wills, trusts, probate, and estate tax planning under NY Estates, Powers and Trusts Law (EPTL). With New York’s estate tax exemption at $7.35 million for 2026 and a unique “cliff effect,” proper planning is critical. Our firm has 4,739+ documented case results firm-wide across our service areas.
In New York County, estate matters are handled through the Surrogate’s Court, with probate typically taking 12-24 months and executor commissions set by statute under SCPA § 2307.
New York Trust & Estate Law
New York trust and estate law is governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the framework for creating valid wills and trusts, appointing executors and trustees, administering estates through probate, and addressing disputes in Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | New York County Surrogate’s Court | NY Estates, Powers and Trusts Law
Official New York Estate Resources
Manhattan Estate Administration Process
Estate administration in Manhattan follows specific Surrogate’s Court procedures. The court requires formal citations to all interested parties and detailed accountings. Executors and administrators have fiduciary duties under EPTL § 11-1.6.
- File the will and petition for probate with the New York County Surrogate’s Court.
- Obtain executor/administrator appointment through letters testamentary or administration.
- Issue citations to all heirs, beneficiaries, and creditors.
- Prepare and file inventory and periodic accountings with the court.
- Pay valid debts and file federal and New York estate tax returns within 9 months.
- Distribute remaining assets to beneficiaries after court approval.
New York Estate Tax & Penalties
In New York County, estate tax applies a graduated rate of 3.06% to 16% on taxable estates over $7.35 million (2026), with a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value.
| Matter | Classification | Timeline | Fees/Commissions | Tax Impact |
|---|---|---|---|---|
| Probate | Surrogate’s Court Proceeding | 12-24 months | Filing fee based on estate value | Estate tax if over exemption |
| Small Estate | Affidavit Procedure | Expedited | Reduced fees | Same tax rules apply |
| Will Contest | Estate Litigation | 12-24 months | Court costs + legal fees | Estate frozen during case |
| Executor Service | Fiduciary Role | Duration of administration | Statutory commission (SCPA § 2307) | Commission taxable as income |
Results may vary. Estate outcomes depend on individual circumstances, asset types, and court procedures.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to trust and estate matters in New York County. We understand the intricacies of New York’s unique estate tax cliff and Surrogate’s Court procedures.
Global advocacy. Local precision.
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 estate value, not just the excess amount.
How long does probate take in New York County Surrogate’s Court?
Probate in New York County typically takes 12-24 months. For small estates under $50,000, an expedited small estate affidavit process is available which can be significantly faster.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rates are graduated: 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 New York?
When a will is contested in New York, the estate is typically frozen during litigation. The Surrogate’s Court will issue citations to all interested parties and hold hearings to determine the will’s validity, which can take 12-24 months.
Case Results
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 favorable outcome rate exceeds 93%.
Results may vary. Prior results do not aim for a similar outcome in your case.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including 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
Related Legal Services
- New York Estate Lawyer – Statewide trust and estate services
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- Mr. Sris Attorney Profile – Learn more about our founding attorney
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.