Trust & Estate Lawyer in Kings County (Brooklyn), NY
Kings County (Brooklyn) estate planning involves handling NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA) with a $7.35M estate tax exemption that has a punitive cliff effect. Law Offices Of SRIS, P.C. provides full representation for wills, trusts, probate, and estate administration in Brooklyn’s Surrogate’s Court. Our firm-wide experience includes 4,739+ documented case results across our service areas.
New York Trust & Estate Law
New York trust and estate law is governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for creating wills and trusts, administering estates through probate, appointing executors and trustees, and resolving disputes in Surrogate’s Court. The New York estate tax applies to estates exceeding $7.35 million in 2026, with rates from 3.06% to 16% under Tax Law § 951 et seq.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws, refer to the New York State Legislature website (official NY statutes). For court procedures and forms, visit the Kings County Supreme Court website (official NY courts).
Brooklyn Surrogate’s Court Procedures
Wills are probated through the Kings County Surrogate’s Court. The court appoints an executor or administrator, issues citation to interested parties, and requires inventory and accounting. Estate administration follows statutory timelines with specific filing requirements.
- File the will and petition for probate with the Kings County Surrogate’s Court. Pay the filing fee based on estate value.
- The court issues letters testamentary (if there’s a will) or letters of administration (if no will) appointing the executor or administrator.
- Notify interested parties and creditors. Serve citation on all heirs and beneficiaries. Publish notice to creditors.
- Inventory estate assets and pay debts. Prepare a complete inventory of all assets. Pay valid debts and expenses.
- File estate tax returns if required. If the estate exceeds $7.35 million, file both federal and New York returns within 9 months.
- Distribute remaining assets to beneficiaries. After paying all obligations, distribute assets according to the will or intestacy laws.
Trust & Estate Consequences in Brooklyn
In Kings County (Brooklyn), trust and estate matters carry significant financial and legal consequences including estate taxes up to 16%, executor surcharges for breaches of duty, and will contests that can freeze estate assets for years.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Estate Tax Liability | Tax Law § 951 et seq. | 3.06%-16% of taxable estate | Return due 9 months after death | Cliff effect taxes entire estate if over 105% of exemption |
| Breach of Fiduciary Duty | SCPA § 2307 | Surcharge, removal, attorney’s fees | Litigation: 12-24 months | Personal liability for executor/trustee |
| Will Contest | EPTL challenges | Estate frozen, litigation costs | 12-24 months minimum | Assets cannot be distributed during contest |
| Probate Delays | Standard administration | Executor commissions: 5% on first $100K | 12-24 months typical | Assets inaccessible to beneficiaries |
Results may vary. Each estate has unique factors affecting outcomes.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to trust and estate matters. We handle the details of New York estate planning, probate administration, and Surrogate’s Court litigation with a case-specific approach developed through decades of practice.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across VA, MD, NJ, NY, and DC. Our firm-wide favorable outcome rate exceeds 93%.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, Flatbush Ave, and Belt Pkwy. We represent clients throughout Brooklyn including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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 for 2026?
The New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’—if your estate exceeds 105% of the exemption, the entire estate is taxed, not just the amount over the limit.
How long does probate take in Kings County Surrogate’s Court?
Probate in Kings County typically takes 12-24 months. Smaller estates under $50,000 may use an expedited small estate affidavit process. Will contests or complex estates can extend the timeline.
What are the executor commissions in New York?
Executor commissions in New York are statutory under SCPA § 2307. The commission is calculated as a percentage of the estate’s value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 million.
When is the New York estate tax return due?
The New York estate tax return 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.
What happens if someone breaches fiduciary duty as an executor or trustee?
A breach of fiduciary duty can result in surcharge (personal financial liability), removal as executor or trustee, and potential attorney’s fees. The Surrogate’s Court oversees these proceedings to protect beneficiaries’ interests.
Related Legal Resources
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve nearby localities including Albany County and Broome County. In Kings County, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background and experience.
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.