Trust & Estate Lawyer in New York County (Manhattan), NY
New York County estate planning involves complex statutes including NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides full representation for wills, trusts, probate, and estate tax matters in Manhattan. The New York estate tax has a $7.35 million exemption with a unique cliff effect at 105% of the threshold.
New York Trust & Estate Laws
New York trust and estate matters are governed by multiple statutes including the Estates, Powers and Trusts Law (EPTL), Surrogate’s Court Procedure Act (SCPA), and Tax Law § 951 et seq. for estate taxes. These laws establish procedures for probate, trust administration, fiduciary duties, and tax obligations for estates exceeding the $7.35 million exemption.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Legal Resources
Manhattan Surrogate’s Court Procedures
Wills are probated through the Surrogate’s Court in Manhattan. The court appoints an executor or administrator. Citations must be issued to all interested parties. Inventory and accounting documents are required by law.
How to Handle a Manhattan Estate Case
- File the will and petition for probate with New York County Surrogate’s Court. Pay filing fees based on estate value.
- Obtain letters testamentary (with will) or letters of administration (without will) from the court.
- Notify all interested parties with required citations. Publish creditor notices in designated newspapers.
- Inventory all estate assets thoroughly. Pay valid debts and administration expenses.
- File estate tax returns (Form ET-706) within 9 months if the estate exceeds $7.35 million.
- Distribute remaining assets to beneficiaries. File final accounting with the court for approval.
New York Estate Consequences
In New York County, trust and estate matters involve significant consequences including estate taxes at 3.06-16% on taxable estates over $7.35 million, fiduciary surcharges for breaches of duty, and will contests that freeze estate distributions.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months additional | Legal fees, family conflict, asset depreciation |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal as fiduciary | 6-18 months litigation | Personal liability, court supervision |
| NY Estate Tax Non-Filing | Tax Law § 951 et seq. | Tax on entire estate + penalties | 9-month deadline | Interest accrual, tax liens, personal liability |
| Improper Probate | EPTL Procedure Error | Invalid distribution, reopening | Additional 6-12 months | Citation re-service, additional fees |
Results may vary. Each estate case depends on specific facts, asset types, family dynamics, and court scheduling.
Trust & Estate Legal Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings 120+ years of combined legal experience to trust and estate matters. With 4,739+ documented case results firm-wide, we understand the nuances of New York estate planning, probate, and tax requirements.
Global advocacy. Local precision. Our approach combines broad legal knowledge with specific attention to New York County Surrogate’s Court procedures and Manhattan-specific estate planning considerations.
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’ where estates exceeding 105% of the exemption are taxed on the entire estate value, not just the excess amount.
How long does probate take in New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly reduce the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The commission is calculated as a percentage of the estate 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 (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.
What happens during a will contest in Surrogate’s Court?
During a will contest, the estate is frozen while the court examines the will’s validity. Interested parties receive citations, and the court reviews evidence regarding testamentary capacity, undue influence, fraud, or improper execution under NY Estates, Powers and Trusts Law.
Documented Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our favorable outcome rate exceeds 93%+ across all practice areas.
Results may vary. Prior results do not aim for a similar outcome in your case.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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
- New York Trust & Estate Lawyer — State hub page
- Albany County Trust & Estate Lawyer — Sibling locality
- Business Lawyer in New York County (Manhattan) — Related practice area
- Civil Litigation Lawyer in New York County (Manhattan) — Related practice area
- Mr. Sris Attorney Profile
- New York Law Office Location
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.