Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides full representation for wills, trusts, and estate planning in Westchester County under NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented firm-wide results across its service area. Our approach focuses on clear legal documents and Surrogate’s Court procedures to protect your assets and family legacy.
New York Trust & Estate Law
New York estate law is governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the legal process for creating wills, establishing trusts, appointing executors, and administering estates. The New York estate tax applies to estates exceeding $6.94 million, with rates from 3.06% to 16% (NY Tax Law § 951 et seq.).
Last verified: March 2026 | Westchester County Supreme Court | NY Senate legislation website
Official Legal Resources
For the official text of New York estate laws, refer to the NY Estates, Powers and Trusts Law (official New York Senate website). For court procedures and forms, visit the Westchester County Supreme Court website (official NY Courts .gov domain).
Westchester County Estate Procedures
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator. A citation is issued to all interested parties. An inventory and accounting of the estate is required by law.
- File the original will and death certificate with the Surrogate’s Court.
- Petition for letters testamentary (with will) or letters of administration (without will).
- Notify all heirs and beneficiaries as required by SCPA.
- Prepare and file an inventory of the estate’s assets.
- Pay valid debts and taxes, including the NY estate tax if applicable.
- Distribute remaining assets to beneficiaries and file a final accounting.
Estate Planning & Administration Consequences
In Westchester County, failure to follow estate laws can lead to will contests, estate freezes, fiduciary removal, and significant tax penalties under NY’s estate tax cliff provision.
| Issue | Legal Classification | Court Action | Financial Impact | Fiduciary Status | Additional Consequences |
|---|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Legal fees, potential redistribution | Executor authority suspended | Family conflict, prolonged administration |
| Breach of Fiduciary Duty | SCPA § 711 | Surcharge, removal from role | Personal liability for losses | Removal as executor/trustee | Court supervision, reputational harm |
| NY Estate Tax Non-Compliance | Tax Law § 954 | Tax assessment, penalties, interest | Tax on entire estate if over 105% of exemption | Personal liability for executor | Estate audit, prolonged probate |
| Invalid Will | Intestacy (EPTL § 4-1.1) | Assets distributed by statute | Potential disinheritance of intended beneficiaries | Court-appointed administrator | Loss of testamentary freedom |
Results may vary. Each estate matter depends on specific facts and court interpretation.
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 estate planning and administration matters. Our tagline reflects our approach: “Global advocacy. Local precision.”
Documented Outcomes
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC, with a favorable outcome rate exceeding 93%.
Results may vary. Prior results do not aim for a similar outcome.
Serving Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. As a trust and estate lawyer near White Plains and the Hudson Valley, we represent clients throughout the region.
We serve White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, Hastings-on-Hudson, and surrounding communities.
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 $6.94 million for 2026. Estates valued below this amount generally owe no NY estate tax. However, New York has a “cliff” effect: if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Westchester County?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, asset location, creditor claims, and whether the will is contested. Small estates under $50,000 may use an expedited affidavit process.
What happens if someone dies without a will in New York?
The estate becomes intestate, governed by NY EPTL § 4-1.1. Assets distribute to surviving spouse and children according to statutory formulas. A court-appointed administrator handles the estate, not an executor chosen by the deceased.
Can an executor be removed in New York?
Yes. Under SCPA § 711, an executor can be removed for breach of fiduciary duty, waste of assets, incapacity, or conflict of interest. The Surrogate’s Court may also surcharge (financially penalize) the executor for losses caused by misconduct.
What is the difference between a revocable and irrevocable trust?
A revocable trust can be changed or revoked by the grantor during their lifetime and offers no asset protection from creditors. An irrevocable trust generally cannot be changed without beneficiary consent but can provide asset protection and estate tax benefits.
Related Legal Services
For more information on estate planning across New York, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring counties including Albany County and Broome County.
In Westchester County, we handle other legal matters including business law and civil litigation. Learn more about Mr. Sris’s background and experience.
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.