Trust & Estate Lawyer in Nassau County, NY
New York Trust & Estate Law
New York estate law defines a will as a written document, signed by the testator and witnessed, that directs the disposition of property after death (EPTL § 3-1.1). A trust is a fiduciary relationship where a trustee holds property for the benefit of beneficiaries (EPTL § 7-1.1). Probate is the court-supervised process of validating a will and administering an estate (SCPA § 1401). The New York estate tax applies to estates exceeding $6.94 million in 2026, with a “cliff” effect taxing the entire estate if it exceeds 105% of the exemption (NY Tax Law § 951 et seq.).
Last verified: March 2026 | Nassau County Supreme Court | New York State Legislature
Official New York Legal Resources
Nassau County Surrogate’s Court Process
Wills are probated through the Nassau County Surrogate’s Court. The court appoints an executor or administrator. Citations are issued to all interested parties. A full inventory and accounting of estate assets is required by law. Trust administration follows the terms of the trust instrument and EPTL provisions.
- File the original will and a petition for probate with the Nassau County Surrogate’s Court. Pay the filing fee based on the estate’s value.
- The court issues citations to all heirs, beneficiaries, and potential creditors, giving them notice and an opportunity to object.
- The court formally appoints the executor (named in the will) or an administrator (if no will) and issues letters testamentary or letters of administration.
- The fiduciary must inventory all estate assets, manage them prudently, pay valid debts and expenses, and file any required tax returns.
- File periodic accountings with the court for approval. After paying all obligations and receiving court approval, distribute the remaining assets to the beneficiaries.
Consequences of Estate Planning Issues
In Nassau County, failure to properly plan or administer an estate can lead to frozen assets, family disputes, and significant tax penalties.
| Issue | Legal Classification | Primary Consequence | Financial Impact |
|---|---|---|---|
| Intestacy (No Will) | EPTL § 4-1.1 | State determines heirs; spouse/children split assets per statute. | Potential unintended disinheritance; higher administration costs. |
| Will Contest | SCPA § 1401 | Estate frozen during litigation; executor cannot distribute assets. | Substantial legal fees deplete estate; delays of 12-24 months. |
| Breach of Fiduciary Duty | EPTL § 11-1.7 | Executor/trustee removal; personal surcharge (financial liability). | Loss of statutory commissions; must repay estate for losses. |
| Missed NY Estate Tax Return | NY Tax Law § 954 | Penalties and interest on unpaid tax; personal liability for fiduciary. | Tax on entire estate if over “cliff”; interest accrues from due date. |
Results may vary. Each estate’s outcome depends on its unique facts, assets, and compliance with court procedures.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm has over 120 years of combined attorney experience. Our tagline, “Global advocacy. Local precision,” reflects our approach to Trust & Estate law in Nassau County. Mr. Sris personally amended Virginia’s equitable distribution statute, Va. Code § 20-107.3, demonstrating a deep understanding of complex property law that informs our estate planning strategies.
Documented Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington D.C. Our favorable outcome rate is 93%+.
Results may vary. Prior results do not aim for a similar outcome in your case.
Trust & Estate Lawyer Near Nassau County
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern and Southern State Parkways. We are a Trust & Estate lawyer near Mineola, Garden City, and Hempstead.
We serve the Nassau County area and surrounding communities including Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset.
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
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The New York estate tax exemption is $6.94 million for 2026. Estates exceeding 105% of this amount are taxed on the entire estate value, not just the excess, due to the ‘cliff’ effect (NY Tax Law § 951 et seq.).
How long does probate take in Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12 to 24 months. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests or complex estates may extend the timeline.
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The rate is graduated, starting at 5% on the first $100,000 and decreasing on higher amounts.
When is a New York estate tax return due?
A New York estate tax return 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 an executor breaches their fiduciary duty?
An executor who breaches their fiduciary duty may face surcharge (personal financial liability), removal by the Surrogate’s Court, and potential denial of commissions. Beneficiaries can petition the court for these remedies.
Related Legal Resources
- New York Trust & Estate Lawyer – State hub page.
- Albany County Trust & Estate Lawyer – Serving a sibling locality.
- Nassau County Business Lawyer – Related practice area in Nassau County.
- Mr. Sris Attorney Profile
- Our New York Law 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.