Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York 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 legal framework for creating wills and trusts, appointing fiduciaries like executors and trustees, and administering estates through the Surrogate’s Court. A key feature is the state estate tax under Tax Law § 951 et seq., which has an exemption amount and a cliff that taxes the entire estate if it exceeds 105% of the exemption.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm’s deep experience in fiduciary law provides a strong foundation for handling estate matters.
Official Legal Resources
For the full text of New York’s estate statutes, refer to the New York Estates, Powers and Trusts Law (official NY Senate site). Procedures for Surrogate’s Court are detailed on the Westchester County Supreme Court, 9th Judicial District website.
Westchester County Estate Procedures
In Westchester County, wills are probated through the Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the required inventory and accounting. For trusts, administration follows the terms of the trust instrument under EPTL oversight.
- File the petition and will: File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the filing fee based on estate value.
- Serve citation to interested parties: The court issues a citation to all interested parties (heirs, beneficiaries). This gives them notice and an opportunity to object to the will.
- Appoint the executor or administrator: If no objections are filed, the court will appoint the named executor (or an administrator if there is no will) and issue letters testamentary or letters of administration.
- Inventory estate assets and manage debts: The fiduciary must inventory all estate assets, pay valid debts and taxes, and manage the estate property during the administration process.
- File final accounting and distribute assets: Prepare and file a final accounting with the court for approval. Once approved, distribute the remaining assets to the beneficiaries and close the estate.
Penalties and Consequences in Estate Matters
In Westchester County, failures in estate administration can lead to the estate being frozen during a will contest, a fiduciary facing surcharge and removal for breach of duty, and significant New York estate tax liability if the cliff effect is triggered.
| Issue | Classification / Standard | Potential Consequence | Financial Impact | Fiduciary Impact | Additional Notes |
|---|---|---|---|---|---|
| Will Contest | Objection to Probate | Estate frozen during litigation | High legal fees; assets unavailable | Executor duties suspended | Timeline extends to 12-24 months |
| Breach of Fiduciary Duty | Surcharge under EPTL/SCPA | Removal; personal liability | Fiduciary pays for losses + fees | Loss of position; court supervision | Strict standards of care and loyalty |
| NY Estate Tax Violation | Tax on entire estate (cliff effect) | Tax due 9 months after death | 3.06% to 16% on taxable estate | Personal liability for executor | Exemption $7.35M (2026); no portability |
| Missed Probate Deadline | Administrative delay | Assets cannot be legally transferred | Accrued interest; penalties | Court may appoint administrator | Small estate affidavit for under $50k |
Results may vary. The outcomes described are examples and are not a aim for of any specific result in your case.
Firm Credentials in Trust & Estate Law
Law Offices Of SRIS, P.C. brings substantial authority to estate matters. Founded in 1997, the firm has over 120 years of combined attorney experience. Mr. Sris, the founding attorney, is a former prosecutor whose background in detailed legal analysis informs the firm’s case-specific approach to complex estate planning and litigation.
Documented 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 of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Estate Lawyer Near Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. As a trust and estate lawyer near White Plains and the Hudson Valley, we represent clients throughout the area.
We serve 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
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’ under Tax Law § 951 et seq.: 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 Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether a will contest is filed. Small estates under $50,000 can use an expedited affidavit process.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated: 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.
What is the penalty for a fiduciary who breaches their duty in New York?
A fiduciary who breaches their duty in New York can face surcharge (monetary damages), removal from their position, and personal liability for losses to the estate. The Surrogate’s Court has broad authority to enforce fiduciary standards under the EPTL and SCPA.
Do I need a lawyer to create a will or trust in New York?
While not legally required, having a lawyer draft your will or trust is strongly advised. An attorney ensures the document complies with NY Estates, Powers and Trusts Law (EPTL), avoids ambiguities that lead to contests, and properly addresses tax implications.
Related Legal Resources
State Hub: New York Trust & Estate Lawyer
Nearby Localities: Albany County Estate Lawyer, Broome County Estate Lawyer
Other Practice Areas in Westchester: Westchester County Business Lawyer, Westchester County Civil Litigation Lawyer
Attorney Profile: Learn more about Mr. Sris
Our Location: New York Law Office 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.