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 govern wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax applies to estates exceeding $7.35 million in 2026, with a unique “cliff effect” where estates over 105% of the exemption are taxed on the entire value.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws, refer to the official state resources:
- New York Estates, Powers and Trusts Law (EPTL) — Official New York State Senate website
- Westchester County Supreme Court, 9th Judicial District — Official court website with forms and procedures
Westchester County Estate Procedures
Wills are probated through the Westchester County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL guidelines.
- File the original will and petition for probate with the Surrogate’s Court.
- The court issues citations to all heirs and interested parties.
- If no objections, the court appoints an executor or administrator.
- The fiduciary inventories assets, pays debts, and manages the estate.
- File required tax returns (federal and NY estate tax if applicable).
- Distribute assets to beneficiaries and file final accounting with the court.
Estate Planning Considerations in Westchester County
In Westchester County, estate planning involves handling New York’s estate tax cliff, fiduciary responsibilities, and Surrogate’s Court procedures.
| Matter | Governing Law | Key Consideration | Timeline |
|---|---|---|---|
| Will Probate | SCPA § 1401 | Executor appointment, citation to interested parties | 12-24 months |
| Estate Tax | NY Tax Law § 951 | $7.35M exemption (2026), cliff effect at 105% | Return due 9 months after death |
| Executor Commission | SCPA § 2307 | Statutory graduated rates based on estate value | Payable upon court approval |
| Will Contest | SCPA § 1409 | Grounds: lack of capacity, undue influence, fraud | 12-24 months litigation |
Results may vary based on individual circumstances and court decisions.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings 120+ years of combined legal experience to trust and estate matters. Our approach combines knowledge of New York estate law with practical experience in Westchester County Surrogate’s Court procedures.
Case Experience
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 Service Area
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. Trust and estate lawyer near White Plains, Yonkers, and throughout Westchester County.
We serve White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, Hastings-on-Hudson and surrounding communities.
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 Westchester County Surrogate’s Court?
Probate typically takes 12-24 months in Westchester County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated based on the estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 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 Westchester County?
If a will is contested in Westchester County, the Surrogate’s Court issues citations to all interested parties. The estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of capacity, undue influence, or improper execution.
Related Legal Resources
New York Trust & Estate Lawyer — State-level overview of estate planning and probate law.
Albany County Trust & Estate Lawyer — Estate planning services in Albany County.
Westchester County Business Lawyer — Business succession planning and entity formation.
Mr. Sris Attorney Profile — Learn more about our founding attorney’s background and experience.
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.