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Trust & Estate Lawyer in Tompkins County, 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 govern wills, trusts, probate, estate administration, and fiduciary duties in Tompkins County. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $6.94 million in 2025, increasing to $7.35 million in 2026.
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official New York Estate Law Resources
For the complete text of New York estate laws, consult these official government resources:
Tompkins County Estate Procedures
In Tompkins County, wills are probated through the Surrogate’s Court division of the Supreme Court. The court appoints executors or administrators who must follow specific procedures under SCPA.
- File the original will and petition for probate with Tompkins County Surrogate’s Court.
- The court issues letters testamentary to appoint the executor.
- Serve citations to all interested parties as required by law.
- Prepare and file an inventory of estate assets with the court.
- Pay valid debts and file required tax returns within deadlines.
- Distribute remaining assets to beneficiaries after court approval.
New York Estate Tax & Fiduciary Responsibilities
In Tompkins County, estate administration carries specific tax implications and fiduciary duties under New York law.
| Matter | Legal Standard | Tax Implications | Timeline | Court Supervision |
|---|---|---|---|---|
| Probate Administration | SCPA procedures | Estate tax if >$6.94M | 12-24 months | Surrogate’s Court |
| Will Contest | EPTL validity standards | Estate frozen during litigation | 12-24 months | Surrogate’s Court |
| Trust Administration | EPTL fiduciary duties | Income tax on trust earnings | Varies by trust terms | Limited court involvement |
| Small Estate | Affidavit procedure | Simplified process | Expedited | Minimal court involvement |
Results may vary based on individual circumstances and estate complexity.
Trust & Estate Experience in New York
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience of over 120 years to estate planning and probate matters. With a focus on New York estate law, the firm helps clients handle the details of wills, trusts, and Surrogate’s Court procedures.
Tompkins County Estate Lawyer Near You
Our New York location serves clients at Tompkins County courts. As a trust and estate lawyer near Ithaca and the Finger Lakes region, we represent clients throughout Tompkins County including Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, and Enfield.
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 $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 Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. For small estates under $50,000, an expedited small estate affidavit process is available which can significantly reduce this timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rates are: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts above $5 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 if someone contests a will in Tompkins County?
If a will is contested in Tompkins County Surrogate’s Court, the estate is typically frozen during litigation. The process can take 12-24 months, and the court will examine the will’s validity based on proper execution, testamentary capacity, and absence of undue influence.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Estate Lawyer | Tompkins County Business Lawyer
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.