Trust & Estate Lawyer in Westchester County, NY
In Westchester County, wills are probated through the Surrogate’s Court, where an executor or administrator is appointed, citations are issued to interested parties, and inventory and accounting are required. Trust administration follows EPTL guidelines.
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for creating wills and trusts, appointing fiduciaries, administering estates, and resolving disputes in Surrogate’s Court. The New York estate tax, governed by Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount, which is $7.35 million for 2026. Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, who brings extensive legal experience to complex estate matters.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
For the full text of New York estate laws, refer to the official state legislature website: New York Estates, Powers and Trusts Law (EPTL). For court procedures and forms in Westchester County, visit the Westchester County Supreme Court (9th Judicial District) website.
Westchester County Surrogate’s Court Process
In Westchester County, trust and estate matters are handled through the Surrogate’s Court. The process involves formal court filings, notice to heirs, and detailed accounting. Executors and administrators have fiduciary duties under New York 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 to appoint an executor.
- Serve citations to interested parties: The court issues formal citations to all heirs, beneficiaries, and potential claimants, giving them notice of the proceeding.
- Prepare and file an inventory: The executor must prepare a detailed inventory of all estate assets and file it with the court for approval.
- Pay debts and taxes: All valid creditor claims and estate taxes (including the NY estate tax return due within 9 months) must be paid.
- File a final accounting: A final accounting of all estate transactions must be prepared and submitted to the court for review and approval.
- Distribute remaining assets: Once the court approves the final accounting, the executor can distribute the remaining assets to the beneficiaries.
Penalties and Consequences
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal of the fiduciary, and estate freezing during will contests.
| Issue | Classification | Potential Consequences | Financial Impact | Court Action |
|---|---|---|---|---|
| Breach of Fiduciary Duty | Civil Matter | Surcharge, Removal | Personal liability for losses | Surrogate’s Court proceeding |
| Will Contest | Estate Litigation | Estate frozen, Delayed distribution | High legal costs | 12-24 month court process |
| NY Estate Tax Non-Payment | Tax Violation | Penalties & Interest | Tax on entire estate if over ‘cliff’ | NY Tax Department action |
| Improper Executor Commission | SCPA § 2307 Violation | Disgorgement of fees | Return of unauthorized payments | Court review of accounting |
Results may vary. Prior results do not aim for a similar outcome.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997. The firm’s attorneys have over 120 years of combined legal experience. We have achieved 4,739+ documented case results firm-wide with a favorable outcome rate exceeding 93%. Our founding attorney, Mr. Sris, is a former prosecutor who personally amended Virginia’s equitable distribution statute, Va. Code § 20-107.3.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC, with a favorable outcome rate exceeding 93%. These results include successful estate administrations, probate proceedings, will contests, and trust litigations.
Results may vary. Prior results do not aim for a similar outcome.
Local Service Area
Our New York location serves clients at Westchester County courts. We are accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. As a trust and estate lawyer near Westchester County, we represent clients in White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson. We offer 24/7 phone consultations at (888) 437-7747. Meetings are 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’: 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. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated under SCPA § 2307. The rate is a percentage of the estate’s value, typically ranging from 2% to 5%, depending on the total amount of the estate.
What happens if someone contests a will in New York?
If a will is contested, the Surrogate’s Court will freeze estate distributions until the challenge is resolved. The process involves formal citations to interested parties and can take 12 to 24 months for a final determination.
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.
Related Legal Services
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring areas including Albany County and Broome County. In Westchester County, we handle other matters such as business law and civil litigation. Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.