Trust & Estate Lawyer in Nassau County, NY
Estate planning and probate in Nassau County are governed by New York’s Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides full representation for wills, trusts, and estate administration. The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC.
New York Trust & Estate Law
New York estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL), which defines wills, trusts, and powers of appointment. The Surrogate’s Court Procedure Act (SCPA) governs probate and administration proceedings. New York also imposes a state estate tax under Tax Law § 951 et seq., with a $7.35 million exemption for 2026 and a notable “cliff” provision.
Last verified: March 2026 | Verify with lead attorney | New York State Senate EPTL
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Nassau County Surrogate’s Court Process
Wills are probated through the Nassau County Surrogate’s Court. The court appoints an executor or administrator and issues citations to all interested parties. A formal inventory and accounting of the estate are required by law.
- File the original will and a petition for probate with the Nassau County Surrogate’s Court. Pay the required filing fee based on the estate’s value.
- The court will appoint the named executor or, if none, an administrator. This person receives letters testamentary or letters of administration.
- The court issues citations to all heirs, beneficiaries, and other interested parties, notifying them of the proceedings.
- The executor must inventory all estate assets, manage them, and pay valid debts and expenses.
- File a formal accounting with the court and prepare all required federal and New York estate tax returns.
- After court approval, distribute the remaining assets to the beneficiaries and file a petition to close the estate.
Estate Administration Requirements & Consequences
In Nassau County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal, and estate tax penalties under NY Tax Law § 951.
| Issue | Classification | Court Action | Financial Impact | Timeline Impact |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Legal fees; potential redistribution | Adds 12-24+ months |
| Breach of Fiduciary Duty | SCPA § 719 | Surcharge; removal of executor | Personal liability for losses | Extended accounting |
| Late Estate Tax Return | NY Tax Law § 954 | Penalties & interest | 10% penalty + interest on tax due | IRS/State audit trigger |
| Estate Tax “Cliff” Trigger | Taxable estate >105% of exemption | Entire estate taxed | 3.06% – 16% tax on full value | N/A |
Results may vary. Each estate’s circumstances are unique.
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 attorney experience to complex trust and estate matters. Global advocacy. Local precision.
Frequently Asked Questions
What is the New York estate tax exemption amount?
The New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ under Tax Law § 951 et seq.: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Nassau County Surrogate’s Court?
Probate typically takes 12 to 24 months in Nassau County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend the timeline significantly.
What are the executor’s fees in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is calculated as a percentage of the estate’s value, typically ranging from 2% to 5%, depending on the total assets.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. This deadline is strict, and extensions may be available under certain circumstances.
What happens if someone contests a will in Nassau County?
If a will is contested, the Surrogate’s Court will issue citations to all interested parties. The estate is typically frozen during the litigation, which can last 12-24 months or longer.
Trust & Estate Lawyer Near Nassau County
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway. We represent individuals and families throughout the Nassau County area and surrounding communities.
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.
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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.