Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Laws
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL), Surrogate’s Court Procedure Act (SCPA), and Tax Law § 951 et seq. for estate tax purposes. These statutes establish the legal framework for wills, trusts, probate, estate administration, and fiduciary duties in Kings County.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
Kings County Surrogate’s Court Process
Wills are probated through Kings County Surrogate’s Court. The court appoints an executor or administrator who must issue citations to interested parties and complete required inventory and accounting.
- File the original will and death certificate with petition for probate at Kings County Surrogate’s Court.
- Obtain letters testamentary (with will) or letters of administration (without will) from the court.
- Serve citations to all interested parties and publish notice to creditors as required by SCPA.
- Inventory all estate assets, pay valid debts, and file required accountings with the court.
- File federal and New York estate tax returns within 9 months if the estate exceeds exemption thresholds.
- Distribute remaining assets to beneficiaries according to the will or New York intestacy laws.
Trust & Estate Consequences in New York
In Kings County (Brooklyn), trust and estate matters involve specific legal standards and potential consequences including estate taxation, fiduciary liability, and will contest litigation.
| Issue | Legal Standard | Potential Consequences |
|---|---|---|
| Will Contest | Testamentary capacity, undue influence | Estate frozen during litigation; possible invalidation of will |
| Breach of Fiduciary Duty | SCPA fiduciary standards | Surcharge, removal as executor/trustee, personal liability |
| New York Estate Tax | Tax Law § 951 et seq. | 3.06%-16% tax on estates over $7.35M exemption; cliff effect at 105% |
| Probate Delays | SCPA timelines | 12-24 month administration; asset distribution delayed |
| Executor Commission | SCPA § 2307 | Statutory commission rates (2%-5% based on estate value) |
Results may vary. Each estate matter depends on specific facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings combined legal experience of 120+ years to trust and estate matters in Kings County. We maintain a focus on precise estate planning, probate administration, and Surrogate’s Court litigation.
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’ where estates exceeding 105% of the exemption are taxed on the entire estate value, not just the excess amount.
How long does probate take in Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value, typically ranging from 2% to 5% depending on the estate size.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. This deadline is strict, and extensions may be available under certain circumstances with proper filing.
What happens during a will contest in Brooklyn?
During a will contest in Brooklyn Surrogate’s Court, the estate is typically frozen while the court examines the will’s validity. Interested parties receive citations, and the court reviews evidence of testamentary capacity and undue influence.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Avenue, and Flatbush Avenue. We represent clients throughout Brooklyn neighborhoods including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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 Services
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.