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, governed by NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients throughout the Hudson Valley region.
In Westchester County, estate matters are handled through the Surrogate’s Court, with probate typically taking 12-24 months. New York’s estate tax has a $7.35 million exemption for 2026, but features a ‘cliff effect’ under NY Tax Law § 951.
New York Trust & Estate Law
New York estate planning and probate are primarily 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 appointment of fiduciaries like executors and trustees, and the formal court-supervised process of administering an estate after death. The New York estate tax, codified in Tax Law § 951 et seq., imposes a graduated tax on estates exceeding the exemption amount, which is $7.35 million for 2026. A critical feature is the ‘cliff effect,’ where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
Last verified: March 2026 | Westchester County Supreme Court | NY Senate EPTL
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator, who must then issue citations to all interested parties. A detailed inventory and accounting of the estate is required by the court.
- File the will and petition for probate with the Westchester County Surrogate’s Court.
- Obtain appointment of executor/administrator through court-issued letters testamentary or letters of administration.
- Issue citations to interested parties, formally notifying all heirs and beneficiaries.
- Prepare inventory and accountings as required by the court for all estate assets.
- Address creditor claims and pay taxes, including the NY estate tax return due within 9 months of death.
- Distribute remaining assets and close the estate after all obligations are satisfied.
Trust & Estate Consequences in New York
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal of the fiduciary, and extended litigation. New York estate tax rates range from 3.06% to 16% on taxable estates.
| Issue | Classification / Context | Court Process Impact | Financial Consequence | Fiduciary Impact | Additional Notes |
|---|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen 12-24 months | Significant legal fees | Executor authority limited | Burden on contestant to prove invalidity |
| Breach of Fiduciary Duty | SCPA / EPTL Violation | Removal proceedings, surcharge hearing | Surcharge (personal liability), disgorgement of commissions | Removal, potential bar from serving | Strict standards of care and loyalty apply |
| NY Estate Tax Non-Compliance | Tax Law § 951 et seq. | Tax court proceedings, penalties accrue | Tax on full estate + interest + penalties (cliff effect) | Personal liability for executor | Return due 9 months after death; $7.35M exemption (2026) |
| Probate Delay / Mismanagement | SCPA Non-Compliance | Court supervision, mandatory accountings | Executor commissions reduced or denied | Court may appoint administrator | Timeline typically 12-24 months for standard probate |
Results may vary. Outcomes depend on specific facts, court procedures, and other factors unique to each case.
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 attorney experience to complex trust and estate matters. Our tagline, “Global advocacy. Local precision,” reflects our approach to serving clients in Westchester County and across New York. We focus on the precise application of New York’s EPTL and SCPA to protect our clients’ legacies.
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’—if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Westchester County Surrogate’s Court?
Probate in Westchester County typically takes 12 to 24 months. For small estates valued under $50,000, an expedited small estate affidavit process is available, which can significantly shorten the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and set by SCPA § 2307. The rate is a sliding scale based on the estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and so on.
When is a New York estate tax return due?
A New York estate tax return is due 9 months after the date of death. It is required for estates whose gross value exceeds the New York estate tax exemption amount, which is $7.35 million for 2026.
What happens during a will contest in Surrogate’s Court?
During a will contest, the estate is typically frozen while the court examines the will’s validity. The process involves issuing citations to all interested parties, gathering evidence, and can take 12 to 24 months to resolve.
Documented Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington D.C.
Results may vary. Prior results do not aim for a similar outcome in any future case.
Trust & Estate Lawyer Near Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, and the Taconic State Parkway. As a trust and estate lawyer near White Plains and the Hudson Valley, we serve communities including Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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.
Related Legal Services
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.