Trust & Estate Lawyer in Queens County (Queens), NY
Queens County estate planning requires handling NY 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, probate, and estate administration in Queens. The New York estate tax exemption is $6.94 million for 2026, with a “cliff” effect taxing the entire estate if it exceeds 105% of the exemption.
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes outline requirements for valid wills, trust creation, probate procedures, fiduciary duties, and estate tax obligations. The New York estate tax applies to estates exceeding $6.94 million with rates from 3.06% to 16%.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Legal Resources
Queens County Surrogate’s Court Procedures
Wills are probated through Queens County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL guidelines.
- File petition with Surrogate’s Court including will and death certificate
- Court appoints executor (if named in will) or administrator (if no will)
- Issue citations to all heirs, beneficiaries, and creditors
- Prepare inventory of estate assets and accounting of transactions
- File estate tax returns if estate exceeds $6.94 million exemption
- Distribute assets to beneficiaries after court approval
Trust & Estate Consequences in Queens County
In Queens County, trust and estate matters involve statutory timelines, fiduciary duties, and potential tax consequences including New York estate tax rates of 3.06-16% on taxable estates over $6.94 million.
| Issue | Classification | Timeline | Financial Impact | Court Impact |
|---|---|---|---|---|
| Probate | Surrogate’s Court proceeding | 12-24 months | Executor commissions per SCPA § 2307 | Court supervision required |
| Will Contest | Estate litigation | 12-24 months+ | Estate frozen during litigation | Surrogate’s Court determination |
| Estate Tax | NY Tax Law § 951 et seq. | Return due 9 months after death | 3.06-16% on taxable estate | Department of Taxation review |
| Breach of Fiduciary Duty | SCPA violation | Varies | Surcharge, removal, personal liability | Surrogate’s Court hearing |
Results may vary. Each estate matter has unique circumstances.
Trust & Estate Experience in Queens County
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience to trust and estate matters in Queens County. Global advocacy. Local precision.
Case Results
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters firm-wide across VA, MD, NJ, NY, and DC.
Results may vary. Prior results do not aim for a similar outcome.
Queens County Trust & Estate Lawyer Near You
Our New York location serves clients at Queens County courts. We represent clients throughout Queens including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
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 amount?
$6.94 million for 2026. Estates exceeding 105% of this exemption are taxed on the entire estate, not just the excess amount.
How long does probate take in Queens County Surrogate’s Court?
Typically 12-24 months. Small estate affidavits for estates under $50,000 can be expedited. Will contests may extend the timeline.
What are executor commissions in New York?
Statutory commissions under SCPA § 2307. The amount is based on the estate value and follows a sliding scale percentage.
When is the New York estate tax return due?
Nine months after the date of death. Extensions may be available under certain circumstances.
What happens if someone contests a will in Queens?
The estate is frozen during litigation. The Surrogate’s Court will hear objections regarding validity, undue influence, or capacity.
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.