Trust & Estate Lawyer in Nassau County, NY
New York Trust & Estate Law
New York trust and estate law involves creating wills and trusts to manage assets during life and distribute them after death, and administering estates through the Surrogate’s Court. Key statutes include the NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA).
Last verified: March 2026 | Verify with lead attorney | NY Senate EPTL
Official Legal Resources
For the official text of New York estate laws, refer to the NY Estates, Powers and Trusts Law (official New York Senate website). For court procedures and forms, visit the Nassau County Supreme Court, 10th Judicial District website.
Nassau County Estate Procedures
Wills are probated through the Nassau County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the entire administration process.
- File the will and petition: File the original will and a petition for probate with the Nassau County Surrogate’s Court. Pay the required filing fee based on estate value.
- Serve citation to interested parties: The court issues a citation to all heirs, beneficiaries, and potential creditors, providing them notice and an opportunity to object.
- Appoint executor/administrator: The court appoints the named executor or, if none, an administrator. This person receives Letters Testamentary or Letters of Administration.
- Inventory assets and manage estate: The fiduciary must inventory all estate assets, manage them, pay valid debts and expenses, and file any required tax returns.
- Distribute assets and file accounting: After paying debts and taxes, distribute remaining assets to beneficiaries. File a final accounting with the court for approval.
Estate Tax & Fiduciary Responsibilities
In Nassau County, estate administration carries specific tax implications and fiduciary duties under New York law.
| Matter | Governing Law | Key Consideration | Tax Impact | Timeline |
|---|---|---|---|---|
| Probate | SCPA | Court-supervised asset transfer | Filing fees based on estate value | 12-24 months |
| NY Estate Tax | NY Tax Law § 951 | Cliff effect at 105% of exemption | 3.06% – 16% on taxable estate | Return due 9 months after death |
| Executor Commission | SCPA § 2307 | Statutory sliding scale fee | Taxable income to executor | Paid upon court approval |
| Will Contest | EPTL § 3-2.1 | Freezes estate distribution | Significant legal costs | Adds 12-24 months |
Results may vary. Each estate’s circumstances are unique.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined attorney experience to trust and estate matters. Global advocacy. Local precision.
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC.
Results may vary. Prior results do not aim for a similar outcome.
Serve Nassau County, NY
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern/Southern State Parkway, Meadowbrook, and Wantagh. Trust and estate lawyer near Nassau County Surrogate’s Court.
We serve Mineola, Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset.
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 amount?
The New York estate tax exemption is $6.94 million for 2026. Estates valued under this amount generally owe no state estate tax. However, New York has a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
How long does probate take in Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and whether any will contests arise. Small estates under $50,000 may use an expedited affidavit process.
What happens if someone contests a will in New York?
A will contest freezes estate distribution. The Surrogate’s Court will hold hearings to determine the will’s validity. Grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. The process can add 12-24 months to administration.
What is the executor’s commission in New York?
Executor commissions are set by statute (SCPA § 2307). The rate is a sliding percentage of the estate’s value. For example, it is 5% on the first $100,000, 4% on the next $200,000, and so on. The court must approve the commission.
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. An extension may be requested. Payment of any tax due is also required at that time to avoid penalties and interest.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law and civil litigation in Nassau County. Learn more about Mr. Sris.
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.