Trust & Estate Lawyer in Nassau County, NY
New York’s estate tax has a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess (NY Tax Law § 951 et seq.). Proper planning is critical.
New York Trust & Estate Law
New York trust and estate law is governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the creation of wills and trusts, the probate process, the duties of executors and trustees, and the rules for estate taxation. A will must meet specific formalities under EPTL § 3-2.1 to be valid. Trusts are powerful tools for managing assets during life and after death, often avoiding the public probate process.
Last verified: March 2026 | Verify with lead attorney | NY Senate EPTL
Official Legal Resources
For the full text of New York’s estate laws, refer to the official state legislature website: NY Estates, Powers and Trusts Law (EPTL). For procedures in Nassau County, consult the Nassau County Supreme Court website which includes Surrogate’s Court information, forms, and filing instructions.
Nassau County Surrogate’s Court Process
Wills are probated through the Nassau County Surrogate’s Court. The court appoints the executor or administrator, oversees the estate administration, and resolves any disputes. The process requires careful attention to statutory deadlines and court rules.
- File the petition and will: File the original will and a petition for probate with the Nassau County Surrogate’s Court. Pay the required filing fee based on the estate’s value.
- Serve citations to interested parties: The court issues citations to all heirs, beneficiaries, and anyone named in a prior will. These parties have a right to object to the probate.
- Appoint the executor or administrator: If no objections are filed, the court will issue letters testamentary (for an executor named in the will) or letters of administration (if there is no will).
- Manage estate assets and debts: The fiduciary must inventory assets, pay valid debts and taxes, and manage the estate property during the administration period.
- File accountings and distribute assets: File periodic accountings with the court. Once all debts and taxes are paid, petition the court for permission to distribute the remaining assets to the beneficiaries.
Penalties and Consequences
In Nassau County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges (personal financial liability), removal as executor or trustee, and estate litigation that freezes assets for years.
| Issue | Classification | Potential Consequence | Financial Impact | Court Action |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | High legal fees; assets depleted | Citation to interested parties; trial |
| Breach of Fiduciary Duty | SCPA § 2307 | Executor/Trustee removal; surcharge | Personal liability for losses | Accounting proceeding; discovery |
| NY Estate Tax Non-Filing | Tax Law § 951 et seq. | Penalties & interest on tax due | Tax on entire estate if over “cliff” | NY Dept. of Taxation audit |
| Invalid Will | EPTL § 3-2.1 | Intestacy (state decides distribution) | Assets may not go to intended heirs | Administration proceeding |
Results may vary. Each estate and trust matter depends on unique facts and court interpretation.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our attorneys bring a combined 120+ years of legal experience to complex trust and estate matters. We focus on a case-specific approach for clients in Nassau County and across New York.
Case Results
Law Offices Of SRIS, P.C. has achieved 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.
Local Estate Planning Help in Nassau County
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE) and the Northern/Southern State Parkways. As a trust and estate lawyer near Mineola and Garden City, we represent clients throughout the area.
We serve Mineola, Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset.
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 amount?
The New York estate tax exemption is $6.94 million for 2026. Estates valued under this amount generally owe no state estate tax. However, New York has a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
How long does probate take in Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and whether any will contests arise. Small estates under $50,000 may use an expedited affidavit process.
What is the difference between a will and a trust in New York?
A will directs asset distribution after death and requires probate court approval. A trust holds assets during your lifetime and can bypass probate, providing privacy and potentially faster distribution. The right choice depends on your assets and goals.
What are the executor’s fees in New York?
Executor fees in New York are set by statute (SCPA § 2307). The standard fee is a percentage of the estate assets received and paid out, typically ranging from 2% to 5%. The court must approve these fees during the accounting process.
When is a New York estate tax return due?
A New York estate tax return (Form ET-706) is due nine months after the date of death. An extension may be requested. Failure to file timely can result in penalties and interest on any tax due.
Related Legal Help
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law, civil litigation, and contract disputes in Nassau County. Learn more about Mr. Sris.
Last verified: March 2026. Laws change. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance on your specific situation.