Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate law is governed by multiple statutes including the Estates, Powers and Trusts Law (EPTL), Surrogate’s Court Procedure Act (SCPA), and Tax Law § 951 et seq. for estate taxation. The New York estate tax exemption is $7.35 million for 2026, but estates exceeding 105% of this amount face taxation on the entire estate value, not just the excess—this is known as the “cliff effect.”
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
- New York State Legislature (official statutes) — Access NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA)
- Kings County Supreme Court website — Surrogate’s Court procedures, forms, and filing information
Kings County Surrogate’s Court Process
Wills are probated through Kings County Surrogate’s Court located at 360 Adams Street in Brooklyn. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting filings. Estate administration typically follows statutory timelines with specific requirements for New York estate tax returns.
- File the original will and petition for probate with Kings County Surrogate’s Court
- Obtain letters testamentary or letters of administration from the court
- Notify all interested parties through proper citation service
- Inventory estate assets and file required accounting documents
- Pay valid debts and file New York estate tax return if applicable
- Distribute remaining assets to beneficiaries after court approval
New York Estate Planning Considerations
In Kings County (Brooklyn), estate planning involves handling New York’s unique tax system with a $7.35 million exemption and cliff effect taxation for estates exceeding 105% of the exemption amount.
| Matter | Governing Law | Timeline | Key Consideration |
|---|---|---|---|
| Probate | SCPA | 12-24 months | Small estate affidavit available for estates under $50,000 |
| Will Contest | EPTL § 3-2.1 | 12-24 months | Estate frozen during litigation |
| Estate Tax Return | Tax Law § 951 | Due 9 months after death | Cliff effect taxes entire estate if over 105% of exemption |
| Executor Commission | SCPA § 2307 | Statutory percentage | Calculated based on estate value |
Results may vary based on individual circumstances and court decisions.
Trust & Estate Experience in New York
Law Offices Of SRIS, P.C. was founded in 1997 and brings extensive experience in New York trust and estate matters. Our attorneys understand the details of New York’s estate tax system, Surrogate’s Court procedures, and multi-generational planning needs for Brooklyn families and business owners.
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. New York has a ‘cliff effect’ — if your estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend the 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 value, typically 2-5% depending on the estate size and complexity.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. Extensions may be available under certain circumstances, but interest accrues on any unpaid tax from the original due date.
What happens during a will contest in Brooklyn Surrogate’s Court?
During a will contest, the estate is typically frozen while the court examines the will’s validity. Interested parties receive citations, and the court reviews evidence of testamentary capacity, undue influence, or fraud.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Avenue, and Flatbush Avenue. We represent clients throughout Brooklyn neighborhoods including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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
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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.