Trust & Estate Lawyer in Kings County (Brooklyn), NY
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 define the creation of wills and trusts, the powers of fiduciaries, the probate process, and the administration of estates. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature EPTL
Official New York Legal Resources
Estate Proceedings in Kings County Surrogate’s Court
Wills are probated through the Kings County Surrogate’s Court. The court appoints the executor or administrator, issues citations to interested parties, and oversees the entire estate administration process. Inventory and accountings are required by the court to ensure proper fiduciary conduct.
- File the original will and a petition for probate with the Kings County Surrogate’s Court.
- The court issues citations to heirs, beneficiaries, and creditors.
- The court formally appoints the executor (named in the will) or an administrator.
- The fiduciary inventories assets, pays debts, and manages the estate.
- File required federal (IRS Form 706) and New York (Form ET-706) estate tax returns.
- Distribute assets to beneficiaries and file a final accounting to close the estate.
Penalties and Consequences in New York Estate Law
In Kings County, breaches of fiduciary duty in estate administration can lead to surcharges (monetary penalties), removal as fiduciary, and personal liability for losses to the estate.
| Issue | Classification / Standard | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Objection to Probate | Estate frozen during litigation; high legal costs | Surrogate’s Court hearing; possible jury trial |
| Breach of Fiduciary Duty | SCPA § 719 | Surcharge for losses + interest; denial of commissions | Removal as executor/administrator; potential surcharge |
| NY Estate Tax Non-Compliance | Tax Law § 951 et seq. | Tax on entire estate + interest + penalties | NY State Tax Department assessment and collection |
| Missed Filing Deadlines | SCPA Timeframes | Court sanctions; delay in distributions | Court orders; possible suspension of fiduciary powers |
Results may vary. Each estate matter depends on unique facts and court discretion.
Firm Credentials and Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined legal experience to complex trust and estate matters. Our approach is case-specific, focusing on the precise details of New York estate law and Surrogate’s Court procedure.
Frequently Asked Questions
What is the New York estate tax exemption amount?
The New York estate tax exemption is $6.94 million for 2026. Estates exceeding 105% of this amount are taxed on the entire estate, not just the excess, due to the ‘cliff’ effect (NY Tax Law § 951 et seq.).
How long does probate take in Kings County Surrogate’s Court?
Probate in Kings County typically takes 12 to 24 months. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend this timeline significantly.
What are the executor’s fees in New York?
Executor commissions in New York are statutory and calculated based on the estate’s value under SCPA § 2307. The fee schedule is tiered, starting at 5% on the first $100,000 of principal.
When is a New York estate tax return due?
A New York estate tax return (Form ET-706) is due nine 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 Brooklyn?
If a will is contested in Kings County Surrogate’s Court, the estate is typically frozen during litigation. The court will hear objections based on lack of capacity, undue influence, fraud, or improper execution.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via the BQE (I-278), Atlantic Ave, and Flatbush Ave. We represent individuals and families 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.
Related Legal Resources
- New York Trust & Estate Lawyer – Statewide hub page.
- Albany County Trust & Estate Lawyer – Serving a sibling locality.
- Business Lawyer in Kings County (Brooklyn) – Related practice area in the same locality.
- Mr. Sris Attorney Profile
Last verified: March 2026. Information current as of March 2026. Laws change—contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.