Trust & Estate Lawyer in Erie County, NY
Estate planning and probate in Erie County are governed by New York 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, and estate administration. The firm has 4,739+ documented results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients throughout Erie County by appointment only.
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the creation of wills and trusts, the appointment of fiduciaries (executors and trustees), the probate process, and the administration of estates. The New York estate tax, outlined in Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount, which is $7.35 million for 2026. Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, who brings extensive experience to complex estate matters.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
Erie County Surrogate’s Court Process
Wills are probated through the Surrogate’s Court in Erie County. The court appoints an executor or administrator, issues citations to all interested parties, and requires a formal inventory and accounting of the estate. Trust administration follows the terms of the trust instrument and the EPTL.
- File the will and petition for probate: File the original will and a petition for probate with the Erie County Surrogate’s Court. The petition must name all interested parties.
- Obtain appointment and letters testamentary: The court will issue a citation to interested parties. After any required hearings, the court will appoint the executor and issue letters testamentary.
- Inventory estate assets and notify creditors: The executor must prepare an inventory of all estate assets and publish notice to creditors as required by New York law.
- File estate tax returns and pay taxes: File federal (if applicable) and New York estate tax returns within 9 months of death. Pay any taxes due to avoid penalties and interest.
- Distribute assets and file final accounting: After paying debts and taxes, distribute remaining assets to beneficiaries. File a final accounting with the Surrogate’s Court for approval.
Potential Outcomes & Consequences
In Erie County, mismanaging an estate or trust can lead to surcharges (financial penalties), removal of the fiduciary, and estate tax penalties under NY Tax Law § 954.
| Issue | Legal Standard | Potential Consequence | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | SCPA / Case Law | Surcharge, Removal, Personal Liability | Value of loss + penalties |
| NY Estate Tax Non-Payment | Tax Law § 954 | Penalties & Interest | Up to 25% of tax due + interest |
| Will Contest | SCPA § 1401 | Estate Frozen, Litigation Costs | Court costs & attorney fees |
Results may vary. Prior results do not aim for a similar outcome.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997. The firm’s attorneys have over 120 years of combined legal experience. Our tagline, “Global advocacy. Local precision,” reflects our approach to serving clients in Erie County and across New York. Mr. Sris, the founding attorney, is a former prosecutor.
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 Erie County Surrogate’s Court?
Probate typically takes 12 to 24 months in Erie County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests or complex estates can extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The rate is graduated, starting at 5% on the first $100,000 and decreasing on higher amounts.
When is the New York estate tax return due?
The New York estate tax return 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 a fiduciary breaches their duty in New York?
A fiduciary who breaches their duty in New York can face a surcharge (monetary penalty), removal from their position, and personal liability for losses to the estate or trust.
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 D.C., with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Estate Lawyer Near Erie County
Our New York location serves clients at Erie County courts, accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. We are a trust and estate lawyer near Buffalo and the surrounding communities.
We serve Buffalo, Cheektowaga, Amherst, Tonawanda, Hamburg, Orchard Park, Clarence, Lancaster, West Seneca, Lackawanna, East Aurora, Kenmore, Williamsville, and Depew.
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
Related Legal Services
Last verified: March 2026. Information is updated from court records and statutes. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.