Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the framework for wills, trusts, probate, estate administration, and fiduciary duties in Westchester County.
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 throughout New York.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Trust & Estate Resources
Westchester County Surrogate’s Court Procedures
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator and issues citations to interested parties. Inventory and accounting filings are required during estate administration.
How to Handle a Trust & Estate Case in Westchester County
- File the will and petition: File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the filing fee based on estate value.
- Serve citations to interested parties: The court issues citations to all interested parties, including heirs, beneficiaries, and creditors, giving them opportunity to object.
- Appoint executor/administrator: The court appoints an executor (if there’s a will) or administrator (if no will) after reviewing qualifications and any objections.
- Prepare inventory and accounting: The executor must prepare an inventory of estate assets and file regular accountings with the court as required.
- Distribute assets and close estate: After paying debts, taxes, and expenses, distribute remaining assets to beneficiaries and file final accounting to close the estate.
New York Trust & Estate Penalties and Consequences
In Westchester County, trust and estate matters carry significant consequences including estate tax liabilities of 3.06-16% on taxable estates, fiduciary surcharges for breaches of duty, and will contest litigation that can freeze estate assets for 12-24 months.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Litigation | Estate frozen during litigation | 12-24 months | Legal fees, family conflict, delayed distributions |
| Breach of Fiduciary Duty | SCPA § 2307 violations | Surcharge, removal as fiduciary | Varies by case | Personal liability, court supervision |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06-16% on taxable estate | Return due 9 months after death | “Cliff effect” – entire estate taxed if over 105% of exemption |
| Probate Delays | Administrative | Executor commission: statutory rates | 12-24 months typical | Asset depreciation, beneficiary hardship |
Results may vary. Each estate matter depends on specific facts, asset types, family dynamics, and court scheduling.
Trust & Estate Experience in Westchester County
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined legal experience to trust and estate matters. The firm’s tagline “Global advocacy. Local precision.” reflects its approach to estate planning that considers both New York-specific laws and broader family needs.
Mr. Sris, the founding attorney, is a former prosecutor with admissions to multiple state bars including New York. His background in complex litigation informs the firm’s approach to estate planning and probate administration.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome in your trust or estate matter.
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
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The NY 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 rates are: 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 the New York estate tax return due?
The 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 if someone contests a will in Westchester County?
If a will is contested, the estate is frozen during litigation, which typically lasts 12-24 months. The Surrogate’s Court will hear objections based on lack of capacity, undue influence, fraud, or improper execution.
Related Trust & Estate Resources
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.