Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York. Estate planning and probate matters are governed by New York Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients throughout Westchester County by appointment only.
In Westchester County, wills are probated through the Surrogate’s Court, where an executor or administrator is appointed to manage the estate.
New York Trust & Estate Law
New York trust and estate law involves the creation of wills and trusts, the administration of estates after death, and litigation in Surrogate’s Court. Key statutes include the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). New York also has its own estate tax with a $7.35 million exemption for 2026, but features a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value (NY Tax Law § 951 et seq.). Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
Westchester County Surrogate’s Court Process
In Westchester County, estate matters are handled by the Surrogate’s Court. The court requires specific procedures for probate, estate administration, and accounting. Executors and administrators have fiduciary duties under EPTL and can face personal liability for breaches.
- File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the filing fee based on estate value.
- The court will issue letters testamentary (if there’s a will) or letters of administration (if no will) to appoint the executor or administrator.
- Publish notice to creditors in a local newspaper and serve citation on all interested parties as required by SCPA.
- Prepare an inventory of all estate assets. Pay valid creditor claims and administration expenses from estate funds.
- If the estate exceeds the NY exemption, file both federal (IRS Form 706) and New York (ET-706) estate tax returns within 9 months of death.
- Distribute remaining assets to beneficiaries per the will or intestacy laws. File a final accounting with the Surrogate’s Court for approval.
Penalties and Consequences
In Westchester County, failure to properly administer an estate can lead to surcharges, removal as fiduciary, and personal liability for estate losses.
| Issue | Classification | Court | Potential Consequence | Tax Impact |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Westchester County Surrogate’s Court | Estate frozen during litigation; costs awarded against losing party | N/A |
| Breach of Fiduciary Duty | SCPA Article 22 | Westchester County Surrogate’s Court | Surcharge (personal financial liability); removal as executor/administrator | N/A |
| NY Estate Tax Non-Filing | Tax Law § 954 | NY Department of Taxation and Finance | Penalties and interest on unpaid tax; tax lien on estate assets | 3.06% – 16% on taxable estate |
| Executor Commission Dispute | SCPA § 2307 | Westchester County Surrogate’s Court | Reduction or denial of commission; accounting required | Commission is taxable income |
Results may vary. Prior results do not aim for a similar outcome.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 and has over 120 years of combined attorney experience. The firm maintains a 93%+ favorable outcome rate across 4,739+ documented case results. Founding attorney Mr. Sris is a former prosecutor with admissions in multiple states.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC. These results include favorable outcomes in estate administration, will contests, and fiduciary litigation matters.
Results may vary. Prior results do not aim for a similar outcome.
Service in Westchester County
Our New York location serves clients at Westchester County courts. We are accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. As a trust and estate lawyer near Westchester County, we represent clients throughout the region.
We serve White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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’ under Tax Law § 951: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 can use an expedited affidavit process.
What is the executor’s commission in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The commission is a percentage of the estate’s value: 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 over $5 million.
What happens if someone contests a will in New York?
If a will is contested in New York Surrogate’s Court, the estate is typically frozen during litigation. The court will hold a hearing to determine the will’s validity. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution under EPTL requirements.
Do I need a lawyer for estate administration in Westchester County?
Yes. New York Surrogate’s Court Procedure Act requires complex filings, inventories, accountings, and notices to interested parties. An experienced estate lawyer ensures compliance with EPTL and SCPA, handles tax returns, and protects executors from personal liability for fiduciary breaches.
Related Legal Services
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.