Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate law involves creating and administering plans for asset distribution after death, including wills, trusts, and advance directives. The primary statutes are the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA).
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws, visit the New York Estates, Powers and Trusts Law (official New York State Legislature website). For court procedures and forms, refer to the Tompkins County Supreme Court website (New York Unified Court System).
Tompkins County Estate Procedures
Wills are probated through the Tompkins County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL guidelines.
- File the original will and petition for probate with the Surrogate’s Court.
- The court issues letters testamentary appointing the executor.
- Serve citation on all heirs, beneficiaries, and creditors.
- Prepare and file an inventory of estate assets within 9 months.
- Pay valid debts and file estate tax returns within 9 months.
- File final accounting and distribute assets to beneficiaries.
Penalties and Consequences
In Tompkins County, estate administration errors can lead to surcharges, removal of fiduciaries, and will contests that freeze estate distribution for 12-24 months. New York estate tax rates range from 3.06% to 16% on taxable estates exceeding the exemption.
| Issue | Classification | Court Action | Financial Impact | Estate Impact | Additional Consequences |
|---|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate Frozen During Litigation | Legal Fees, Court Costs | Distribution Delayed 12-24 Months | Possible Invalid Will |
| Breach of Fiduciary Duty | SCPA § 2307 Violation | Surcharge, Removal of Fiduciary | Personal Liability for Losses | Estate Depletion | Bar from Future Service |
| NY Estate Tax Non-Filing | Tax Law § 951 et seq. | Penalties & Interest Accrual | Tax on Entire Estate (Cliff Effect) | Reduced Inheritance | Personal Liability for Executor |
| Improper Probate | EPTL Non-Compliance | Proceedings Dismissed | Refiling Fees, Delays | Assets Unavailable to Heirs | Intestate Distribution |
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. The firm brings over 120 years of combined legal experience to trust and estate matters in New York. Our approach focuses on thorough planning and precise administration to protect client assets and ensure proper distribution according to client wishes.
Case Experience
Law Offices Of SRIS, P.C. has handled trust and estate matters across multiple jurisdictions. Our firm-wide experience includes estate planning, will drafting, trust administration, probate proceedings, and estate tax planning.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation
Our New York location serves clients at Tompkins County courts. We are accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. As a trust and estate lawyer near Tompkins County, we serve Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, and Enfield.
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
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 Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. For small estates under $50,000, you can use an expedited small estate affidavit process to avoid formal probate proceedings.
What happens if someone contests a will in New York?
Will contests freeze estate distribution during litigation, which can last 12-24 months. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution under NY Estates, Powers and Trusts Law.
What are the executor commission rates in New York?
Executor commissions follow statutory rates under SCPA § 2307: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts over $5 million.
When is the New York estate tax return due?
The New York estate tax return (Form ET-706) 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.
Related Legal Services
For other legal needs in Tompkins County, consider our Tompkins County business lawyer or Tompkins County civil litigation lawyer. For more estate planning resources, visit our New York Trust & Estate Lawyer hub page. We also serve nearby areas including Albany County and Broome County.
Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information current as of February 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.