Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate law involves creating wills and trusts to manage assets during life and distribute them after death, and handling the probate and administration process through the Surrogate’s Court. Key statutes include the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA).
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official Legal Resources
For the full text of New York estate laws, visit the New York Estates, Powers and Trusts Law (official NY Senate site). For court forms and procedures, refer to the Westchester County Supreme Court, 9th Judicial District website.
Westchester County Estate Procedures
Wills are probated and estates are administered through the Westchester County Surrogate’s Court. The court appoints an executor or administrator, oversees the inventory of assets, payment of debts, and the final distribution to beneficiaries.
- File the Will and Petition: File the original will and a petition for probate with the Surrogate’s Court. Pay filing fees based on estate value.
- Serve Citations: The court issues citations to all interested parties (heirs, beneficiaries), giving them notice and a chance to object.
- Appoint the Fiduciary: The court formally appoints the executor (from the will) or an administrator (if no will) and issues letters testamentary or administration.
- Inventory and Manage Assets: The fiduciary must inventory all assets, pay valid debts and expenses, and file any required state and federal estate tax returns.
- Account and Distribute: File a final accounting with the court for approval. Once approved, distribute remaining assets to beneficiaries and close the estate.
Estate Tax and Fiduciary Responsibilities
In Westchester County, New York estate tax applies to taxable estates exceeding $7.35 million (2026), with rates from 3.06% to 16%. Executors and trustees have a fiduciary duty under EPTL to manage estate assets prudently.
| Matter | Governing Law | Key Consideration | Potential Consequence |
|---|---|---|---|
| Will Contest | EPTL § 3-2.1 | Testamentary capacity, undue influence | Estate distribution frozen during litigation |
| Breach of Fiduciary Duty | EPTL Article 11 | Failure to act in beneficiaries’ best interest | Surcharge (personal liability), removal as fiduciary |
| New York Estate Tax | Tax Law § 951 et seq. | “Cliff effect” at 105% of exemption | Entire estate taxed, not just excess over exemption |
| Probate Timeline | SCPA | Court supervision and creditor period | Typically 12-24 months for full administration |
Results may vary. Each estate’s timeline and outcome depend on its unique assets, debts, and family circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by Mr. Sris, a former prosecutor. The firm brings over 120 years of combined legal experience to trust and estate matters. Our approach is case-specific, focusing on clear communication and diligent representation for clients in Westchester County and across New York.
Case Results
Law Offices Of SRIS, P.C. has a firm-wide record of 4,739+ documented case results across Virginia, Maryland, New Jersey, New York, and Washington D.C., with a favorable outcome rate exceeding 93%.
Results may vary. Prior results do not aim for a similar outcome.
Local Estate Lawyer Near Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87, I-84, I-287, and the Taconic State Parkway. We are a trust and estate lawyer near White Plains, Yonkers, and New Rochelle.
We serve the Westchester County area and surrounding communities including 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.
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. However, New York has a ‘cliff effect’ under Tax Law § 951 et seq.: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and potential will contests. Small estates under $50,000 may use an expedited affidavit process.
What are the executor’s fees 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 exact percentage schedule is set by law and is not negotiable.
Can a will be contested in New York?
Yes. A will can be contested in Surrogate’s Court on grounds like lack of testamentary capacity, undue influence, fraud, or improper execution. A contest freezes estate distribution and can take 12-24 months to resolve.
What happens if someone dies without a will in New York?
They die intestate. New York’s intestacy laws (EPTL) determine asset distribution to surviving spouses, children, and other relatives. An administrator, not an executor, is appointed by the Surrogate’s Court to handle the estate.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law and civil litigation in Westchester County. Learn more about Mr. Sris or our New York law location.
Last verified: March 2026. Information updated as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.