Trust & Estate Lawyer in New York County (Manhattan), NY
New York Trust & Estate Statutes
New York estate law is governed by multiple statutes including the Estates, Powers and Trusts Law (EPTL) for wills and trusts, the Surrogate’s Court Procedure Act (SCPA) for probate procedures, and the Tax Law § 951 et seq. for estate taxes. These laws establish requirements for valid wills, trustee duties, executor commissions, and tax obligations for New York residents.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Estate Law Resources
For the complete text of New York estate laws, consult these official government resources:
Manhattan Surrogate’s Court Procedures
Wills are probated through the New York County Surrogate’s Court, which handles all estate matters in Manhattan. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting filings.
- File the will and petition for probate with the Surrogate’s Court
- Obtain letters testamentary or letters of administration from the court
- Notify all creditors and interested parties as required by law
- Inventory estate assets and pay valid debts and expenses
- File estate tax returns if the estate exceeds exemption thresholds
- Distribute remaining assets and file final accounting with the court
New York Estate Tax and Penalties
In New York County (Manhattan), estate administration carries specific tax obligations and potential penalties for fiduciary breaches under NY Estates, Powers and Trusts Law.
| Issue | Classification | Financial Impact | Additional Consequences |
|---|---|---|---|
| Estate Tax | Progressive rates 3.06-16% | Tax on estates over $7.35M | “Cliff effect” taxes entire estate if over 105% of exemption |
| Executor Commission | Statutory under SCPA § 2307 | Percentage of estate value | 5% on first $100,000, decreasing on larger amounts |
| Breach of Fiduciary Duty | Civil violation | Surcharge and removal | Personal liability for losses to estate |
| Will Contest | Surrogate’s Court litigation | Estate frozen during proceedings | 12-24 month timeline for resolution |
Results may vary based on individual circumstances and estate complexity.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience of 120+ years to estate planning and administration matters. With a focus on New York estate tax planning and Surrogate’s Court procedures, we provide case-specific approaches for Manhattan clients.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ firm-wide case results 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.
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
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. This creates a significant tax planning consideration for estates near the threshold.
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. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend this timeline due to required court hearings and fiduciary accountings.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value, typically 5% on the first $100,000, 4% on the next $200,000, and decreasing percentages on larger amounts. The court must approve all commissions.
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 until payment. Federal estate tax returns follow the same timeline.
What happens if someone contests a will in Manhattan?
When a will is contested in Manhattan Surrogate’s Court, the estate is typically frozen during litigation. The court issues citations to interested parties, and the executor must defend the will’s validity, which can take 12-24 months to resolve through hearings and possible trial.
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Last verified: March 2026. Information current as of verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.