Trust & Estate Lawyer in Nassau County, NY
New York’s estate tax has a $7.35 million exemption for 2026 but includes a ‘cliff effect’ under NY Tax Law § 951 et seq. where estates exceeding 105% of the exemption are taxed on the entire value.
New York Trust & Estate Law
Trust and estate matters in New York are primarily governed by the Estates, Powers and Trusts Law (EPTL), which covers wills, trusts, and estate administration. The Surrogate’s Court Procedure Act (SCPA) outlines probate and administration procedures in courts like the Nassau County Surrogate’s Court. New York also has its own estate tax, detailed in Tax Law § 951 et seq., with rates from 3.06% to 16% on taxable estates over the exemption amount. Law Offices Of SRIS, P.C., founded in 1997 by former prosecutor Mr. Sris, uses this legal framework to provide full representation.
Last verified: March 2026 | Nassau County Supreme Court | NY Senate EPTL
Official Legal Resources
For the complete text of New York’s estate laws, refer to the official state resources: NY Estates, Powers and Trusts Law (EPTL) and the Nassau County Supreme Court website for Surrogate’s Court procedures and forms.
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. The executor’s commission is set by statute under SCPA § 2307.
- File the will and petition: File the original will and a petition for probate with the Nassau County Surrogate’s Court. Pay the required filing fee based on estate value.
- Serve citation to interested parties: The court issues a citation to all interested parties (heirs, beneficiaries, creditors). This provides notice and an opportunity to object.
- Appoint executor/administrator: The court appoints an executor (if there’s a will) or administrator (if no will) after the citation period expires without objection.
- Inventory and manage assets: The executor must inventory all estate assets, manage them, pay valid debts and expenses, and file any required estate tax returns within 9 months.
- Distribute assets and file accounting: After paying debts and taxes, distribute remaining assets to beneficiaries. File a final accounting with the court for approval before closing the estate.
Estate Planning and Probate Overview
In Nassau County, trust and estate matters involve specific procedures and potential consequences under New York law.
| Matter | Governing Law | Timeline | Key Consideration |
|---|---|---|---|
| Probate | SCPA | 12-24 months | Executor appointment, creditor period |
| Will Contest | SCPA/EPTL | 12-24 months | Grounds: capacity, undue influence |
| Estate Tax Return | NY Tax Law § 951 | Due 9 months after death | Cliff effect for estates >105% of exemption |
| Trust Administration | EPTL | Varies | Fiduciary duties, accounting |
| Breach of Fiduciary Duty | SCPA/EPTL | Case-specific | Surcharge, removal, potential personal liability |
Results may vary. Each estate matter depends on its specific facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience of over 120 years to estate planning and administration matters. With a focus on direct client representation, the firm handles the details of New York estate law.
Case Results
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters firm-wide across VA, MD, NJ, NY, and DC. The firm’s approach focuses on careful planning and administration to address client needs.
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/Southern State Parkway, and other major routes. As a trust and estate lawyer near Nassau County, we represent clients in Mineola, Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset. 24/7 phone consultations are available at (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C.
New York Location — Buffalo/NY area
Phone: (888) 437-7747 | Local: (703) 636-5417
Availability: 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’ under NY Tax Law § 951 et seq. 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 Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12-24 months. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 can use an expedited affidavit process.
What are the executor fees in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The fee is calculated as a percentage of the estate assets received and paid out. The specific percentage varies based on the estate value.
Can I contest a will in Nassau County?
Yes. Will contests are filed in Nassau County Surrogate’s Court under the Surrogate’s Court Procedure Act (SCPA). Grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. The process can take 12-24 months.
What happens if an executor breaches their fiduciary duty?
A breach of fiduciary duty can lead to surcharge (personal financial liability), removal as executor, and potential attorney’s fees. Beneficiaries can petition the Surrogate’s Court for an accounting and to hold the executor accountable.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also serve nearby areas including Albany County and Broome County. In Nassau County, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background or visit our New York location page.
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.