Trust & Estate Lawyer in Westchester 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 outline the legal framework for creating wills and trusts, appointing fiduciaries like executors and trustees, administering estates through the Surrogate’s Court, and distributing assets to beneficiaries. New York also has a separate estate tax under Tax Law § 951 et seq., with a $7.35 million exemption for 2026 and a notable “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official Legal Resources
For the full text of New York’s 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 Estate Procedures
In Westchester County, all probate and estate administration matters are handled through the Surrogate’s Court, which is a division of the Supreme Court. The process requires strict adherence to statutory timelines for filing inventories, accountings, and tax returns.
- File the Petition: Submit the original will (if any) and a petition for probate or administration to the Westchester County Surrogate’s Court with the required filing fee.
- Serve Citation: The court issues a citation to all interested parties (heirs, beneficiaries), who have a statutory period to file objections.
- Obtain Fiduciary Letters: If no objections are filed, the court will issue Letters Testamentary (for an executor) or Letters of Administration (if there is no will).
- Inventory and Manage Assets: The fiduciary must locate, secure, and inventory all estate assets, pay valid debts, and manage the estate during the administration period.
- File Accountings and Tax Returns: Prepare a detailed accounting for court approval. File federal (Form 706) and New York (Form ET-706) estate tax returns within 9 months of death if the estate exceeds the exemption.
- Distribute and Close: After court approval of the final accounting and payment of all taxes and fees, distribute the remaining assets to the beneficiaries and formally close the estate.
Penalties and Consequences in Estate Matters
In Westchester County, failures in estate administration can lead to significant legal and financial consequences, including court surcharges, removal as fiduciary, and personal liability for estate losses.
| Issue | Legal Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | Civil Action (EPTL § 11-4.6) | Removal as executor/trustee, surcharge (court-ordered repayment), personal liability for losses. | Full value of loss plus interest and legal fees. |
| Will Contest (Lack of Capacity, Undue Influence) | Surrogate’s Court Proceeding | Estate frozen during litigation (12-24 months), potential invalidation of will, intestate distribution. | High litigation costs; distribution may change entirely. |
| Missed NY Estate Tax Filing | Tax Law Violation | Penalties, interest accrual on unpaid tax, tax lien on estate assets. | Penalties up to 25% of tax due plus interest. |
| Failure to File Court Accounting | SCPA Non-Compliance | Court sanctions, suspension of fiduciary powers, possible contempt. | Fines and additional court supervision costs. |
Results may vary. The outcomes described are potential consequences under New York law and depend on the specific facts of each case.
Firm Credentials and Experience
Law Offices Of SRIS, P.C. was founded in 1997 by Mr. Sris, a former prosecutor. The firm brings over 120 years of combined legal experience to its practice. Our tagline, “Global advocacy. Local precision,” reflects our approach to trust and estate law in Westchester County, where we focus on the specific procedures of the local Surrogate’s Court and New York’s unique estate tax laws.
Case Results and Client Outcomes
Law Offices Of SRIS, P.C. has achieved 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 Trust & 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, and the Taconic State Parkway. We are a trust and estate lawyer near White Plains, Yonkers, and other Westchester communities.
We serve the Westchester County area and surrounding communities including 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.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available per the Surrogate’s Court Procedure Act (SCPA).
What are the executor commission rates in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The rate is a sliding scale based on the estate value, typically starting at 5% for the first $100,000. The court must approve the commission.
Can I contest a will in Westchester County?
Yes. Will contests are filed in Westchester County Surrogate’s Court under the Estates, Powers and Trusts Law (EPTL). Grounds include lack of capacity, undue influence, or fraud. The process can take 12-24 months and freezes estate distributions.
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. The tax rates range from 3.06% to 16% on the taxable estate.
Related Legal Resources
For more information, visit our New York Trust & Estate Lawyer hub page. We also assist clients in nearby areas like Albany County and Broome County. For other legal needs in Westchester County, see our pages for business law and civil litigation. Learn more about Mr. Sris’s background and experience or our 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.