Trust & Estate Lawyer in Putnam County, NY
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for creating wills, administering trusts, and guiding the probate process through the Surrogate’s Court. The New York estate tax, governed by Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Putnam County Supreme Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws, refer to the New York Estates, Powers and Trusts Law (official New York State Senate website). Procedural rules and court forms are available through the Putnam County Supreme Court website (New York State Unified Court System).
Putnam County Estate Procedures
In Putnam County, wills are probated through the Surrogate’s Court, which is part of the Putnam County Supreme Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the inventory and accounting process. Trust administration follows the terms of the trust instrument as interpreted under EPTL.
- File the will and petition for probate: Submit the original will and a petition for probate to the Putnam County Surrogate’s Court.
- Obtain appointment as executor or administrator: The court issues letters testamentary or letters of administration.
- Notify interested parties and creditors: Issue citations to all heirs, beneficiaries, and potential creditors as required by SCPA.
- Inventory estate assets and file accounting: Prepare a complete inventory and file periodic accountings with the court.
- Pay valid claims and distribute remaining assets: After court approval, pay claims, file final tax returns, and distribute assets.
Penalties and Consequences
In Putnam County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal as fiduciary, and personal liability. The New York estate tax carries a “cliff” effect where estates exceeding 105% of the exemption are taxed on the entire value.
| Issue | Classification | Potential Consequence | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | Civil Wrong | Surcharge, Removal | Personal liability for losses |
| Will Contest | Surrogate’s Court Proceeding | Estate Frozen | Legal fees, delayed distribution |
| NY Estate Tax Non-Filing | Tax Violation | Penalties & Interest | Tax on full estate + penalties |
| Improper Executor Commission | SCPA § 2307 Violation | Disgorgement | Return of unauthorized fees |
Results may vary. Each case depends on its 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. Our approach is case-specific, focusing on the precise details of New York estate law and Putnam County court procedures.
Case Results
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters firm-wide across VA, MD, NJ, NY, and DC. Our attorneys handle the details of estate administration, will contests, and fiduciary litigation.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation
Our New York location represents clients at Putnam County courts. We serve the communities of Carmel, Brewster, Cold Spring, Mahopac, Putnam Valley, Kent, and Patterson. As a trust and estate lawyer near Putnam County, we are accessible via I-87, I-84, and the Taconic State Parkway.
Availability: 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. Estates exceeding 105% of this exemption are taxed on the entire estate value, not just the excess amount. This is known as the “cliff” effect under NY Tax Law.
How long does probate take in Putnam County Surrogate’s Court?
Probate typically takes 12 to 24 months in Putnam County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests or complex asset situations can extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate’s total value. The commission must be approved by the Surrogate’s Court before payment.
When is the New York estate tax return due?
The New York estate tax return is due nine months after the date of death. Extensions may be available under certain circumstances. Filing late can result in significant penalties and interest charges.
What happens during a will contest in Putnam County?
During a will contest, the estate is typically frozen while the Surrogate’s Court examines the will’s validity. The process can take 12 to 24 months to resolve. Interested parties must be served with formal citations.
Related Legal Services
For more information, visit our New York Trust & Estate Lawyer hub page. We also assist with business law in Putnam County and civil litigation in Putnam County. Learn more about Mr. Sris’s background and experience.
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.