Trust & Estate Lawyer in Queens County (Queens), NY
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for probate, estate administration, and fiduciary duties. The New York estate tax applies to estates exceeding $7.35 million in 2026, with rates from 3.06% to 16% under NY Tax Law § 951 et seq.
Last verified: March 2026 | Queens County Surrogate’s Court | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws, visit the New York State Senate website for EPTL. For court procedures and forms, refer to the Queens County Supreme Court website.
Queens County Surrogate’s Court Process
Wills are probated through Queens County Surrogate’s Court. The court appoints an executor or administrator. Citations must be issued to all interested parties. An inventory and accounting of estate assets is required by law. Trust administration follows EPTL guidelines.
- File the will and petition for probate with Queens County Surrogate’s Court.
- Obtain court appointment as executor or administrator with letters testamentary.
- Issue citations to all heirs, beneficiaries, and known creditors.
- Prepare a complete inventory and valuation of all estate assets.
- File federal and New York estate tax returns if the estate exceeds exemptions.
- Distribute assets to beneficiaries after court approval of final accounting.
Trust & Estate Consequences in New York
In Queens County, trust and estate matters involve significant financial consequences: will contests freeze estate distribution, breach of fiduciary duty can lead to surcharge and removal, and New York estate tax applies a “cliff” where estates exceeding 105% of the exemption are taxed on the entire value.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate distribution frozen during litigation | Citation to interested parties, evidentiary hearing |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge, removal as fiduciary, personal liability | Accounting proceeding, potential removal |
| NY Estate Tax Non-Filing | Tax Law § 951 et seq. | Tax on entire estate + penalties + interest | Tax audit, collection proceeding |
| Probate Delay | Administrative | Assets inaccessible to beneficiaries | Court supervision until resolved |
Results may vary based on individual circumstances.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to trust and estate matters. We understand New York’s unique estate tax system and Surrogate’s Court procedures.
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. Estates exceeding 105% of this amount face a ‘cliff’ effect, where the entire estate is taxed, not just the excess.
How long does probate take in Queens County Surrogate’s Court?
Probate typically takes 12-24 months in Queens County Surrogate’s Court. A small estate affidavit can expedite the process for estates valued under $50,000.
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate’s value.
What happens if someone contests a will in New York?
A will contest in New York freezes estate distribution. The Surrogate’s Court will hear evidence on grounds like undue influence or lack of testamentary capacity.
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 under certain circumstances.
Trust & Estate Lawyer Near Queens County
Our New York location serves clients at Queens County courts. We represent individuals throughout Queens, including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
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
Related Legal Services
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve nearby areas including Albany County and Broome County. In Queens County, we handle related matters like business law and civil litigation.
Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information current as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.