Trust & Estate Lawyer in Nassau 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 outline the procedures for creating valid wills and trusts, administering estates through probate, and the fiduciary duties of executors and trustees. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding the exemption amount, which is $6.94 million for 2026.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
For the full text of New York estate laws, refer to the Estates, Powers and Trusts Law (official New York State Legislature website). For court procedures and forms, visit the Nassau County Supreme Court website.
Nassau County Estate Procedures
Wills are probated through the Nassau County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and accounting. Trust administration follows the terms of the trust instrument and EPTL requirements.
- File the original will and a petition for probate with the Nassau County Surrogate’s Court.
- The court issues citations to all interested parties, including heirs and beneficiaries.
- The court appoints an executor (if there is a will) or an administrator (if there is no will).
- The executor must file an inventory of the estate’s assets.
- All valid debts, expenses, and taxes must be paid, including NY estate tax if applicable.
- After court approval, distribute the remaining assets to the beneficiaries.
Penalties and Consequences
In Nassau County, mishandling an estate can lead to surcharges, removal as fiduciary, and estate tax penalties including interest on unpaid amounts.
| Issue | Classification | Potential Consequence | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | Civil Matter | Surcharge, Removal | Personal liability for losses |
| Will Contest | Surrogate’s Court Proceeding | Estate Frozen During Litigation | Legal fees, delayed distribution |
| NY Estate Tax Non-Payment | Tax Penalty | Interest & Penalties on Unpaid Tax | Tax on entire estate if over “cliff” |
| Late Probate Filing | Procedural Delay | Assets Cannot Be Legally Transferred | Accrued expenses, lost opportunities |
Results may vary. The outcomes described are examples and not a aim for of any specific result in your 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 legal experience to each case. Our tagline, “Global advocacy. Local precision,” reflects our approach to trust and estate matters in Nassau County and across New York.
Case Experience
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC, with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation in Nassau County
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway. We are a trust and estate lawyer near Mineola, Garden City, and Hempstead. We serve the Nassau County area and surrounding communities including Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset.
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 amount?
The New York estate tax exemption is $6.94 million for 2026. Estates exceeding 105% of this exemption are taxed on the entire estate value, not just the excess, due to the ‘cliff effect’ (NY Tax Law § 951 et seq.).
How long does probate take in Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12 to 24 months. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend this timeline significantly.
What are the executor’s fees in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is calculated as a percentage of the estate’s value, typically ranging from 2% to 5%, depending on the total assets.
When is a New York estate tax return due?
A New York estate tax return (Form ET-706) is due nine months after the date of death. Extensions may be available, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Nassau County?
If a will is contested in Nassau County Surrogate’s Court, the estate is typically frozen during litigation. The court will hold a hearing to examine the will’s validity, which can take 12-24 months to resolve.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law, civil litigation, and contract disputes in Nassau County. Learn more about Mr. Sris or visit our New York location page.
Last verified: March 2026. Information updated as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.