Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law in Kings County
New York trust and estate law involves wills, trusts, probate, estate administration, and tax planning under the New York Estates, Powers and Trusts Law (EPTL). The Surrogate’s Court Procedure Act (SCPA) governs court procedures. New York has a state estate tax with a $7.35 million exemption for 2026 and a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Trust & Estate Resources
Brooklyn Surrogate’s Court Procedures
Wills are probated through the Kings County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting. Estate administration follows statutory timelines and fiduciary standards.
- File the will and petition for probate with the Kings County Surrogate’s Court.
- Obtain letters testamentary (with a will) or letters of administration (without a will).
- Notify all interested parties (heirs, beneficiaries) and publish creditor notices.
- Inventory estate assets and pay valid debts and administration expenses.
- File required federal and New York estate tax returns within 9 months.
- Prepare final accountings, obtain court approval, and distribute assets to beneficiaries.
Penalties and Consequences in New York Trust & Estate Matters
In Kings County (Brooklyn), trust and estate matters carry significant financial and legal consequences including estate tax liability, fiduciary surcharges, and will contest litigation that can freeze estate assets for years.
| Issue | Classification | Financial Impact | Court Action | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Citation to interested parties | Attorney’s fees, family conflict |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge (personal liability) | Removal, accounting ordered | Loss of executor commission |
| NY Estate Tax Non-Filing | Tax Law § 951 et seq. | 3.06-16% tax + penalties/interest | Tax audit, lien on estate | “Cliff effect” — entire estate taxed |
| Improper Probate | EPTL non-compliance | Distribution delays (12-24 months) | Court rejection of petition | Additional filings required |
Results may vary. Each case depends on specific facts and circumstances.
Firm Credentials and 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. Our tagline reflects our approach: “Global advocacy. Local precision.”
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 Serving Brooklyn
Our New York location represents clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, and Flatbush Ave. As a trust and estate lawyer near Brooklyn Heights, Williamsburg, and Park Slope, we serve Downtown, DUMBO, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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’ — if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Kings County Surrogate’s Court?
Probate in Kings County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 may use an expedited affidavit process.
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts above $5 million.
Can I contest a will in Brooklyn Surrogate’s Court?
Yes. You can contest a will in Brooklyn Surrogate’s Court by filing objections within the citation period. Grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. The estate is typically frozen during litigation.
What happens if a fiduciary breaches their duty in New York?
A fiduciary who breaches their duty in New York may face surcharge (personal financial liability), removal from their position, and potential attorney’s fees. The Surrogate’s Court oversees fiduciary conduct and can order accountings and restitution.
Related Legal Resources
- New York Trust & Estate Lawyer — State hub page
- Albany County Trust & Estate Lawyer — Sibling locality
- Business Lawyer in Kings County (Brooklyn) — Related practice area
- Mr. Sris Attorney Profile
- New York Law Location
Last verified: March 2026. Information current as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.