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 administration under NY Estates, Powers and Trusts Law (EPTL). With 4,739+ firm-wide case results, our firm helps clients handle Surrogate’s Court procedures, estate tax planning with New York’s $6.94 million exemption, and fiduciary duties. Call (888) 437-7747 for a consultation by appointment.
New York Trust & Estate Law
New York trust and estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the creation of wills and trusts, the probate process, executor commissions, and the administration of estates. The New York estate tax applies to estates exceeding $6.94 million (Tax Law § 951 et seq.), with a unique “cliff” effect that taxes the entire estate if it surpasses 105% of the exemption.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Trust & Estate Resources
For the full text of New York estate laws, visit the New York State Senate website for EPTL. For Surrogate’s Court forms and procedures in Manhattan, refer to the New York County Supreme Court, Civil Branch website.
Estate Administration in Manhattan Surrogate’s Court
The probate process in New York County begins in the Surrogate’s Court. Wills must be filed with the court, and citations are issued to all interested parties. The court appoints an executor or administrator, who must then inventory assets, pay debts and taxes, and eventually file a final accounting.
- File the petition and will: Submit the original will and a petition for probate to the Surrogate’s Court. Filing fees are based on the estate’s value.
- Serve citations to interested parties: The court issues formal notices to heirs, beneficiaries, and other interested parties, giving them an opportunity to object.
- Appoint the executor or administrator: If no objections are filed, the court grants letters testamentary (executor) or letters of administration (if no will).
- Inventory estate assets and manage debts: The fiduciary must locate all assets, pay valid creditor claims, and file any required estate or income tax returns.
- File final accounting and distribute assets: Prepare a detailed accounting for court approval. Once approved, distribute the remaining assets to the beneficiaries and close the estate.
New York Trust & Estate Penalties and Procedures
In New York County (Manhattan), trust and estate matters involve statutory fees, potential tax penalties, and fiduciary liabilities for executors and trustees who breach their duties.
| Issue | Classification / Standard | Financial Impact | Court Process |
|---|---|---|---|
| Executor Commission | Statutory (SCPA § 2307) | Sliding scale: 5% on first $100K, 4% on next $200K, etc. | Petition for approval in final accounting |
| NY Estate Tax | Taxable estate over $6.94M (2026) | 3.06% to 16% marginal rates; cliff effect at 105% of exemption | Return due 9 months after death; audit by NYS Tax Dept. |
| Breach of Fiduciary Duty | Surcharge, removal, potential personal liability | Court-ordered repayment plus interest and legal fees | Petition by beneficiary in Surrogate’s Court |
| Will Contest | Estate frozen during litigation | Substantial legal costs; potential invalidation of will | Citation proceeding; evidentiary hearings |
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 legal experience to trust and estate matters in New York. Our approach is case-specific, focusing on the precise details of New York’s EPTL and Surrogate’s Court rules.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across VA, MD, NJ, NY, and DC. Our experience includes representing clients in estate administration, will contests, and fiduciary litigation.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Near New York County (Manhattan)
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 individuals and families 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.
Availability: 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 amount?
The New York estate tax exemption is $6.94 million for 2026. Estates valued under this amount generally owe no state estate tax. However, New York has a ‘cliff’ effect: if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in New York County Surrogate’s Court?
Probate in New York 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 fees in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is a percentage of the estate assets received and paid out. For example, the commission is 5% on the first $100,000, 4% on the next $200,000, and so on.
What happens if someone contests a will in Manhattan?
If a will is contested in Manhattan Surrogate’s Court, the estate is typically frozen during litigation. The court will hold hearings to determine the will’s validity based on grounds like undue influence, lack of capacity, or improper execution.
Do I need a lawyer to probate an estate in New York?
While not legally required, having a lawyer is strongly advised for probate in New York. The Surrogate’s Court procedures are complex, and errors can cause delays or personal liability for the executor. An attorney ensures compliance with all filing deadlines and accounting requirements.
Related Legal Resources
New York Trust & Estate Lawyer Hub |
Albany County Trust & Estate Lawyer |
Business Lawyer in New York County (Manhattan) |
Attorney Profile: Mr. Sris
Last verified: March 2026. Information updated as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.