Trust & Estate Lawyer in Westchester County, NY
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 establish the legal framework for wills, trusts, probate, estate administration, and fiduciary duties in Westchester County.
Law Offices Of SRIS, P.C., founded in 1997 by former prosecutor Mr. Sris, brings extensive experience to these complex matters. The firm’s founding attorney has personally amended state legislation, demonstrating deep engagement with estate law development.
Last verified: March 2026 | Westchester County Supreme Court | NY Estates, Powers and Trusts Law
Official New York Estate Law Resources
For authoritative information on New York estate law, consult these official government resources:
Westchester County Surrogate’s Court Procedures
Trust and estate matters in Westchester County are handled through the Surrogate’s Court. Wills are probated here, executors or administrators are appointed, and citations are issued to interested parties. The court requires inventory and accounting for estate administration.
How to Handle an Estate Case in Westchester County
- File the will and petition for probate with the Westchester County Surrogate’s Court. Pay the required filing fee based on estate value.
- Obtain letters testamentary (if there’s a will) or letters of administration (if no will) from the court to appoint the executor or administrator.
- Notify creditors by publishing notice in a local newspaper and serve citations on all interested parties as required by the Surrogate’s Court Procedure Act (SCPA).
- Inventory all estate assets, pay valid creditor claims, and file required accountings with the Surrogate’s Court.
- File federal and New York estate tax returns if required (due 9 months after death), pay any taxes due, and distribute remaining assets to beneficiaries.
New York Estate Tax and Fiduciary Penalties
In Westchester County, New York estate tax applies to taxable estates exceeding $7.35 million with rates from 3.06% to 16%, while breach of fiduciary duty can result in surcharge and removal of the executor or trustee.
| Matter | Classification | Tax/Penalty Range | Timeline | Court Impact |
|---|---|---|---|---|
| Estate Tax (over exemption) | Taxable Estate | 3.06% – 16% (NY Tax Law § 951) | Return due 9 months after death | Entire estate taxed if over 105% of exemption |
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months | Citation to all interested parties required |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal, personal liability | Varies by complexity | Court supervision of fiduciary |
| Executor Commission | Statutory (SCPA § 2307) | 5% on first $100,000, graduated to 2% | Payable after court approval | Subject to court review and adjustment |
Results may vary. Estate outcomes depend on specific facts, asset values, and court determinations.
Trust & Estate Experience in Westchester County
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience of over 120 years to trust and estate matters. Our founding attorney has personally amended state legislation, including Virginia’s equitable distribution statute, demonstrating deep engagement with property law development.
We serve clients throughout Westchester County with a focus on practical solutions for estate planning, probate administration, and fiduciary litigation. Our approach emphasizes clear communication and thorough preparation for Surrogate’s Court proceedings.
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’ — 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 12-24 months in Westchester County. For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly reduce the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated: 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 above $5 million.
When is a New York estate tax return due?
A 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.
What happens during a will contest in Surrogate’s Court?
During a will contest, the estate is typically frozen. The Surrogate’s Court will issue citations to all interested parties, hold hearings on the will’s validity, and may require mediation. The process can take 12-24 months.
Case Results
Law Offices Of SRIS, P.C. has achieved favorable outcomes in trust and estate matters firm-wide across VA, MD, NJ, NY, and DC. Our attorneys work to protect clients’ interests in estate planning, probate administration, and fiduciary litigation.
Results may vary. Prior results do not aim for a similar outcome in your case.
Westchester County Trust & Estate Lawyer Near You
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. We represent clients throughout Westchester County including 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
Related Legal Resources
For more information on related legal matters in Westchester County:
- New York Trust & Estate Lawyer – State overview
- Albany County Trust & Estate Lawyer – Serving nearby locality
- Westchester County Business Lawyer – Related practice area
- Westchester County Civil Litigation Lawyer – Related practice area
- Mr. Sris Attorney Profile – Learn more about your attorney
- New York Law Office Location – Our New York location
Last verified: March 2026. Information current as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.