Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for creating valid wills, establishing trusts, administering estates, and handling fiduciary responsibilities.
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings extensive experience in handling New York’s estate planning and probate systems.
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws, consult these official government resources:
Tompkins County Estate Procedures
Wills are probated through the Tompkins County Surrogate’s Court. The court appoints an executor or administrator to manage the estate. Citations must be issued to all interested parties. Inventory and accounting documents are required by the court.
- File the original will and petition for probate with the Tompkins County Surrogate’s Court.
- Issue citations to all interested parties, including heirs and beneficiaries.
- The court appoints an executor (if there’s a will) or administrator (if there’s no will).
- The fiduciary prepares an inventory of estate assets and files regular accountings.
- After paying debts, taxes, and expenses, distribute remaining assets to beneficiaries.
- File a final accounting and petition for discharge to close the estate.
Trust & Estate Consequences in New York
In Tompkins County, trust and estate matters carry significant financial and legal consequences, including estate taxes ranging from 3.06% to 16% on taxable estates exceeding the exemption threshold.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months | Legal fees, family conflict |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal from position | Varies | Personal liability |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death | “Cliff” effect taxes entire estate |
| Probate Delay | Administrative | Executor commission: statutory (SCPA § 2307) | 12-24 months typical | Assets inaccessible to beneficiaries |
Results may vary. Each estate matter depends on specific facts and circumstances.
Firm Experience in Estate Matters
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined attorney experience to trust and estate matters. The firm’s founder, Mr. Sris, is a former prosecutor with admissions to multiple state bars. Our approach focuses on clear communication and thorough preparation for Surrogate’s Court proceedings.
Global advocacy. Local precision.
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 Tompkins County Surrogate’s Court?
Probate typically takes 12 to 24 months in Tompkins County. For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly reduce the timeline.
What happens if someone contests a will in New York?
A will contest freezes the estate distribution. The Surrogate’s Court will hear objections based on grounds like lack of testamentary capacity, undue influence, or improper execution. These proceedings can take 12-24 months.
What are the executor’s 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 value, typically ranging from 2% to 5% of the assets distributed.
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, but interest accrues on any unpaid tax from the original due date.
Local Trust & Estate Representation
Our New York location serves clients at Tompkins County courts. The office is accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86.
Trust & Estate lawyer near Tompkins County and the Finger Lakes region.
We serve Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, Enfield 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
Related Legal Services
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Mr. Sris Attorney Profile — Learn more about our founding attorney’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.