Trust & Estate Lawyer in New York County (Manhattan), NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in New York County (Manhattan), handling wills, trusts, probate, and estate administration under NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented firm-wide results across its service areas. Our New York location serves clients throughout Manhattan by appointment only.
New York Trust & Estate Law
New York estate planning and administration is governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the legal framework for creating valid wills, establishing trusts, appointing fiduciaries, and distributing assets after death.
Last verified: March 2026 | Verify with lead attorney | NY State Legislature
Official New York Estate Law Resources
For the official statutes, refer to the NY Estates, Powers and Trusts Law (official New York State Legislature). For court procedures and forms, visit the New York County Supreme Court website.
Estate Planning and Probate Process in Manhattan
Wills are probated through the New York County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and accounting of the estate.
- Consult with an attorney to draft a will, trust, and advance directives (health care proxy, power of attorney).
- File a petition for probate or administration with the New York County Surrogate’s Court after death.
- The court issues citations to all interested parties (heirs, beneficiaries) and appoints a fiduciary.
- The executor/administrator marshals assets, pays debts and taxes, and files required inventories and accountings with the court.
- After court approval of the final accounting, assets are distributed to the beneficiaries per the will or intestacy laws.
Penalties and Consequences in New York Estate Matters
In New York County (Manhattan), breaches of fiduciary duty in estate administration can lead to surcharges (personal financial liability), removal as fiduciary, and litigation that freezes estate assets for years.
| Issue | Classification | Primary Consequence | Financial Impact | Timeline Impact |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate distribution frozen | Substantial legal fees | 12-24 months+ |
| Breach of Fiduciary Duty | SCPA § 711 | Surcharge, removal | Personal liability for losses | Varies |
| NY Estate Tax Non-Payment | Tax Law § 951 et seq. | Tax on entire estate + penalties | 3.06% – 16% rates | Return due 9 months after death |
| Missing Probate Filing | EPTL | Assets inaccessible | Statutory executor commissions forfeit | Indefinite delay |
Results may vary. Case outcomes depend on specific facts and court decisions.
Firm Credentials and Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined attorney experience to trust and estate matters. Our tagline, “Global advocacy. Local precision,” reflects our approach to New York estate law.
Documented Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC.
Results may vary. Prior results do not aim for a similar outcome.
Local Trust & Estate Lawyer Near Manhattan
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We serve Manhattan communities including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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”: 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 New York County Surrogate’s Court?
Probate typically takes 12 to 24 months in New York County. Timelines extend for contested wills, complex assets, or tax issues. Small estates under $50,000 may use an expedited affidavit process.
What happens if someone dies without a will in Manhattan?
They die intestate. New York intestacy laws (EPTL) determine heirs. A court-appointed administrator handles the estate, which can lead to delays, higher costs, and distributions that may not reflect the deceased’s wishes.
Can an executor be removed in New York?
Yes. Under SCPA § 711, an executor can be removed for waste, misconduct, or incapacity. The court may also surcharge them personally for financial losses caused by a breach of fiduciary duty.
What is the deadline to file a New York estate tax return?
The return is due 9 months after the date of death. The tax is due at the same time. Extensions are available but require a formal request.
Related Legal Resources
For more information, see our New York Trust & Estate Lawyer hub page. We also serve clients in Albany County and Broome County. In Manhattan, we handle related matters including business law and civil litigation. Learn more about Mr. Sris or our New York law location.
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.