Trust & Estate Lawyer in New York County (Manhattan), NY
In Manhattan, probate typically takes 12-24 months through the New York County Surrogate’s Court, with executor commissions set by SCPA § 2307.
New York Trust & Estate Laws
New York trust and estate matters are governed by multiple statutes including the NY Estates, Powers and Trusts Law (EPTL), the Surrogate’s Court Procedure Act (SCPA), and the NY Tax Law § 951 et seq. for estate taxes. These laws establish procedures for probate, estate administration, trust creation and management, and the taxation of estates exceeding the exemption threshold.
Last verified: March 2026 | New York County Supreme Court | NY Estates, Powers and Trusts Law
Official New York Estate Resources
For official New York estate law information, consult these government resources:
Manhattan Estate Procedure Insights
Wills are probated through the New York County Surrogate’s Court. The court appoints an executor or administrator, issues citation to interested parties, and requires inventory and accounting. Trust administration follows EPTL provisions.
Steps in a Manhattan Probate Case
- File the original will and petition for probate with the New York County Surrogate’s Court.
- Serve citation to all interested parties, including heirs, beneficiaries, and creditors.
- The court appoints an executor (if there’s a will) or administrator (if there’s no will).
- File inventory of estate assets and periodic accountings as required by the court.
- Distribute assets to beneficiaries after paying debts, taxes, and administrative expenses.
New York Estate Tax & Penalties
In New York County, estate matters involve specific tax implications and potential penalties for fiduciary breaches.
| Matter | Classification | Tax/Fee Range | Timeline | Key Consideration |
|---|---|---|---|---|
| Probate Administration | Surrogate’s Court Proceeding | Filing fees based on estate value | 12-24 months | Executor commission: statutory (SCPA § 2307) |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06-16% on taxable estate | Return due 9 months after death | “Cliff effect” at 105% of $7.35M exemption |
| Will Contest | Surrogate’s Court Litigation | Court costs + legal fees | 12-24 months | Estate frozen during contest |
| Breach of Fiduciary Duty | EPTL Violation | Surcharge + removal + legal fees | Varies by case | Personal liability for executor/trustee |
Results may vary. Each estate matter depends on specific facts and circumstances.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings combined legal experience to trust and estate matters in New York County. We handle wills, trusts, probate administration, estate tax planning, and Surrogate’s Court litigation.
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 value, not just the excess.
How long does probate take in New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate value, typically ranging from 2% to 5%.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. Extensions may be available under certain circumstances.
What happens during a will contest in Manhattan?
During a will contest, the estate is typically frozen while the Surrogate’s Court examines the will’s validity. The process can take 12-24 months and requires citation to all interested parties.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts. 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
For other legal needs in Manhattan, consider:
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.