Trust & Estate Lawyer in Queens County (Queens), NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Queens County (Queens), NY, handling wills, probate, and estate planning under NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented results firm-wide across VA, MD, NJ, NY, and DC with a 93%+ favorable outcome rate. Our New York location serves clients at Queens County courts by appointment only.
New York’s estate tax exemption is $6.94 million for 2026, but estates exceeding 105% of this amount face taxes on the entire value under NY Tax Law § 951 et seq.
New York Trust & Estate Law
Trust and estate matters in New York are governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for wills, trusts, probate administration, and estate taxation. Law Offices Of SRIS, P.C., founded in 1997 by former prosecutor Mr. Sris, brings extensive experience to these complex matters.
Last verified: March 2026 | Queens County Supreme Court | New York State Legislature EPTL
Official New York Legal Resources
For authoritative information on New York trust and estate law, consult these official government resources:
Queens County Surrogate’s Court Procedures
Wills are probated through the Queens County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting. Probate typically takes 12-24 months in Queens County, while small estates under $50,000 may use an expedited affidavit process.
- File the will and petition for probate with Queens County Surrogate’s Court.
- Obtain letters testamentary (with will) or letters of administration (without will).
- Notify all creditors and interested parties as required by SCPA.
- Inventory all estate assets and pay valid debts and expenses.
- File New York estate tax return (Form ET-706) if estate exceeds $6.94 million.
- Distribute remaining assets to beneficiaries and file final accounting.
New York Estate Tax and Penalties
In Queens County (Queens), estate administration involves statutory executor commissions, potential estate taxes, and fiduciary responsibilities with significant financial consequences for breaches.
| Matter | Classification | Tax/Fee Range | Timeline | Consequences |
|---|---|---|---|---|
| Probate Administration | Judicial Proceeding | Filing fees based on estate value | 12-24 months | Estate frozen during process |
| NY Estate Tax | Tax Liability | 3.06%-16% on taxable estate | Return due 9 months after death | “Cliff effect” taxes entire estate |
| Executor Commission | Statutory Fee | SCPA § 2307 schedule | Paid upon completion | Court approval required |
| Will Contest | Litigation | Varies by complexity | 12-24 months | Distribution halted pending resolution |
| Breach of Fiduciary Duty | Civil Action | Surcharge, removal | Varies | Personal liability for losses |
Results may vary. Each estate matter has unique factors affecting outcomes.
Firm Credentials and Experience
Law Offices Of SRIS, P.C. was founded in 1997 and has 120+ years of combined attorney experience. The firm maintains a 93%+ favorable outcome rate across 4,739+ documented case results. Mr. Sris, the founding attorney, is a former prosecutor admitted to practice in New York, Virginia, Maryland, New Jersey, and Washington DC.
Global advocacy. Local precision.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ documented results firm-wide across VA, MD, NJ, NY, and DC with a 93%+ favorable outcome rate in various legal matters.
Results may vary. Prior results do not aim for a similar outcome.
Queens County Trust & Estate Lawyer Near Me
Our New York location represents clients at Queens County (Queens) courts, accessible via I-495 (LIE), Grand Central Parkway, Van Wyck Expressway, and BQE. We serve Queens communities including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
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 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 Queens County Surrogate’s Court?
Probate in Queens 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 happens if someone contests a will in New York?
A will contest freezes estate distribution. The Surrogate’s Court must resolve the challenge before assets can be distributed. Common grounds include lack of testamentary capacity, undue influence, fraud, or improper execution under NY Estates, Powers and Trusts Law.
What is the executor’s commission in New York?
Executor commissions in New York are statutory under SCPA § 2307. The fee is calculated as a percentage of the estate assets received and paid out. The rate is: 5% on first $100,000, 4% on next $200,000, 3% on next $700,000, 2.5% on 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. Payment of any tax due is also required at that time. Failure to file timely can result in penalties and interest.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Trust & Estate Lawyer | Queens County Business Lawyer | Mr. Sris Attorney Profile
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.