Trust & Estate Lawyer in Westchester County, NY
In Westchester County, estate planning and probate matters are governed by New York state law, with the Surrogate’s Court overseeing all proceedings.
New York Trust & Estate Law
Trust and estate law in New York is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the legal framework for creating wills and trusts, appointing executors and administrators, and conducting probate and estate administration. The New York estate tax, governed by Tax Law § 951 et seq., imposes a tax on estates exceeding the exemption amount, which is $7.35 million for 2026. A critical feature is the “cliff effect”: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, who brings extensive legal experience to complex estate matters.
Official Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator and issues citations to all interested parties. A detailed inventory and accounting of the estate are required by law.
- File the will and petition for probate: The original will and a petition for probate must be filed with the Westchester County Surrogate’s Court. The petition must include the names and addresses of all interested parties.
- Obtain appointment as executor or administrator: The court will issue letters testamentary (for an executor named in the will) or letters of administration (if there is no will). This appointment grants legal authority to manage the estate.
- Notify creditors and interested parties: The executor must publish notice to creditors in a local newspaper and serve citations on all heirs, beneficiaries, and other interested parties as required by the court.
- Inventory estate assets and pay debts: Prepare a detailed inventory of all estate assets. Pay valid debts, claims, and administration expenses. File any required estate tax returns (federal and New York) within 9 months.
- File final accounting and distribute assets: Prepare and file a final accounting with the Surrogate’s Court for approval. Once approved, distribute the remaining assets to the beneficiaries according to the will or intestacy laws.
Potential Consequences in Estate Matters
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal of the executor, and estate tax penalties under New York’s cliff system.
| Issue | Classification | Primary Consequence | Financial Impact | Court Action |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Legal fees; potential redistribution | Citation to interested parties; trial |
| Breach of Fiduciary Duty | SCPA Violation | Removal of executor/trustee | Surcharge (personal liability for losses) | Accounting proceeding; surcharge order |
| Missed NY Estate Tax Filing | Tax Law § 954 et seq. | Penalties & Interest on tax due | Tax on entire estate (cliff effect if >105% of exemption) | NY Tax Department assessment |
| Improper Distribution | EPTL Violation | Personal liability for executor | Requirement to restore assets to estate | Beneficiary petition for recovery |
Results may vary. The outcomes described are potential consequences under New York law and depend on the specific facts of each case.
Filing Fees & Costs: Surrogate’s Court filing fees are based on estate value. Executor commission is statutory under SCPA § 2307. NY estate tax rates range from 3.06% to 16% on taxable estates.
Firm Credentials & Experience
Founded in 1997, Law Offices Of SRIS, P.C. brings over 120 years of combined attorney experience to trust and estate matters. Our founding attorney, Mr. Sris, is a former prosecutor with a deep understanding of complex legal procedures. The firm maintains a record of 4,739+ case results firm-wide across VA, MD, NJ, NY, and DC. 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 Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend the timeline significantly.
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 principal and income received and paid out.
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 if someone contests a will in New York?
If a will is contested, the Surrogate’s Court issues citations to all interested parties. The estate is typically frozen during the litigation, which can last 12-24 months. Grounds for contest include lack of capacity, undue influence, or fraud.
Documented Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across our practice areas in Virginia, Maryland, New Jersey, New York, and Washington DC.
Results may vary. Prior results do not aim for a similar outcome in your trust or estate matter.
Serving Westchester County, NY
Our New York location serves clients at Westchester County courts, accessible via I-87, I-84, I-287, and the Taconic State Parkway. As a trust and estate lawyer near Westchester County, we represent individuals and families throughout the region.
We serve the communities of White Plains, Yonkers, New Rochelle, Mount Vernon, 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
Related Legal Services
- New York Trust & Estate Lawyer – Parent hub page for NY estate planning.
- Albany County Trust & Estate Lawyer – Serving a sibling locality in New York.
- Westchester County Business Lawyer – Related practice area for business succession planning.
- Westchester County Civil Litigation Lawyer – For estate and fiduciary litigation matters.
- Mr. Sris Attorney Profile – Learn more about your assigned attorney.
- New York Law Office Location – Information about our New York location.
Last verified: March 2026. Information updated as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance regarding your specific situation.