Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York, handling wills, trusts, probate, and estate administration under NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients at Westchester County Surrogate’s Court.
New York’s estate tax has a $7.35 million exemption for 2026 but includes a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value under Tax Law § 951.
New York Trust and Estate Law
Trust and estate matters in New York are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for probate, estate administration, fiduciary duties, and the creation of wills and trusts. The New York estate tax, administered under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount, which is $7.35 million for 2026.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, who brings over 120 years of combined legal experience to complex estate matters.
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator and issues citations to interested parties. An inventory and accounting of the estate are required by law.
- File the will and petition for probate: The original will and a petition for probate are filed with the Westchester County Surrogate’s Court. The court will issue citations to all interested parties, such as heirs and beneficiaries.
- Appoint the executor or administrator: The court will formally appoint the executor named in the will. If there is no will, the court appoints an administrator according to New York’s intestacy laws under the Estates, Powers and Trusts Law (EPTL).
- Inventory estate assets and notify creditors: The fiduciary must prepare an inventory of all estate assets. Creditors must be notified, and claims against the estate are handled according to the Surrogate’s Court Procedure Act (SCPA).
- File estate tax returns and pay taxes: If the estate exceeds the New York exemption, a New York estate tax return (Form ET-706) must be filed within 9 months of death. Federal Form 706 may also be required.
- Distribute assets and file final accounting: After paying debts and taxes, the remaining assets are distributed to beneficiaries. The executor must file a final accounting with the Surrogate’s Court for approval before the estate is closed.
Trust & Estate Consequences in New York
In Westchester County, trust and estate matters carry significant financial and legal consequences, including estate taxes up to 16%, fiduciary surcharges, and prolonged court proceedings.
| Issue | Classification | Court Timeline | Financial Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | 12-24 months | Estate frozen during litigation | Attorney fees, family conflict |
| Breach of Fiduciary Duty | SCPA / EPTL Violation | Varies | Surcharge (monetary penalty), personal liability | Removal as executor/trustee |
| NY Estate Tax Liability | Tax Law § 951 et seq. | Return due 9 months after death | 3.06% – 16% on taxable estate | “Cliff effect” taxes entire estate if over 105% of exemption |
| Probate / Administration | SCPA Procedure | 12-24 months | Executor commissions (statutory %), court fees | Asset distribution delayed |
Results may vary. Each case depends on its unique facts and circumstances.
Firm Credentials and Experience
Founded in 1997 by former prosecutor Mr. Sris, Law Offices Of SRIS, P.C. brings over 120 years of combined legal experience to trust and estate matters. The firm’s deep understanding of New York’s Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court procedures provides a significant advantage in handling probate, estate administration, and tax planning.
Documented 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.
Trust & Estate Lawyer Near Westchester County
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 serve the Westchester County area and surrounding communities 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.
Phone: (888) 437-7747 | Local: (703) 636-5417
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.
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 are the executor 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.
Can I contest a will in New York?
Yes, you can contest a will in New York Surrogate’s Court under the Estates, Powers and Trusts Law (EPTL). Common grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. The estate is typically frozen during the contest, which can last 12-24 months.
What happens if a fiduciary breaches their duty in New York?
A fiduciary (executor or trustee) who breaches their duty in New York can face a surcharge (monetary penalty), removal by the Surrogate’s Court, and personal liability for losses to the estate or trust under the Estates, Powers and Trusts Law (EPTL).
Related Legal Services
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.