Trust & Estate Lawyer in New York County (Manhattan), NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in New York County (Manhattan), handling wills, trusts, probate, and estate tax planning under NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves Manhattan clients with 24/7 availability.
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes establish procedures for wills, trusts, probate administration, and fiduciary duties in Manhattan Surrogate’s Court.
Founded in 1997 by former prosecutor Mr. Sris, Law Offices Of SRIS, P.C. brings over 120 years of combined legal experience to complex estate matters. The firm’s founder personally amended Virginia’s equitable distribution statute, demonstrating legislative-level understanding of estate law principles.
Last verified: March 2026 | New York County Supreme Court | NY legislature website
Official New York Estate Law Resources
For authoritative information on New York estate law, consult these official government resources:
Manhattan Surrogate’s Court Procedures
Wills are probated through the New York County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting filings.
- File the will and petition for probate with Surrogate’s Court
- Obtain letters testamentary or letters of administration
- Notify all interested parties and publish creditor notices
- Inventory estate assets and pay valid debts
- File required estate tax returns if the estate exceeds exemptions
- Distribute assets to beneficiaries and file final accounting
New York Estate Tax & Penalty Information
In New York County (Manhattan), estate administration carries specific tax implications and potential penalties for fiduciary breaches under EPTL and SCPA.
| Matter | Classification | Tax/Fee Impact | Timeline | Additional Consequences |
|---|---|---|---|---|
| Estate Tax | NY Tax Law § 951 et seq. | 3.06-16% on taxable estate | Return due 9 months after death | “Cliff effect” – entire estate taxed if over 105% of exemption |
| Probate Filing | Surrogate’s Court Procedure | Fee based on estate value | 12-24 months typical | Executor commission statutory (SCPA § 2307) |
| Will Contest | EPTL Challenge | Estate frozen during litigation | 12-24 months additional | Potential surcharge, removal of fiduciary |
| Small Estate | Affidavit Procedure | Expedited filing | Under $50,000 estate value | Simplified administration |
Results may vary. Estate outcomes depend on specific facts, asset types, creditor claims, and court procedures.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined attorney experience to trust and estate matters. The firm maintains a 93%+ favorable outcome rate across 4,739+ documented case results firm-wide.
Global advocacy. Local precision. Our attorneys understand both the broad principles of estate law and the specific procedures of New York County Surrogate’s Court.
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 93%+ favorable outcome rate.
Results may vary. Prior results do not aim for a similar outcome in your case.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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’ 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 New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate’s value, with specific rates for different value tiers, plus additional percentages for income earned by the estate.
What happens if someone contests a will in Manhattan?
If a will is contested in Manhattan Surrogate’s Court, the estate is typically frozen during litigation. The court will hear objections based on grounds like lack of testamentary capacity, undue influence, fraud, or improper execution.
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 until payment is made.
Related Legal Resources
New York Estate Lawyer | Albany County Estate Lawyer | Manhattan Business Lawyer
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.