Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York. Estate planning and probate in New York are governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Call (888) 437-7747 for a consultation by appointment.
New York Trust and 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 outline the creation of wills and trusts, the probate process, fiduciary duties, and the administration of estates. The New York estate tax, governed by Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount, which is $7.35 million for 2026.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Surrogate’s Court. The court appoints an executor or administrator. A citation is issued to all interested parties. The fiduciary must then inventory assets and file required accountings. Trust administration follows the terms of the trust instrument and EPTL provisions.
- File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the filing fee based on the estate’s value.
- The court issues a citation. You must serve all interested parties (heirs, beneficiaries) with notice of the probate proceeding.
- If no objections are filed, the court will issue letters testamentary (for an executor) or letters of administration (if no will).
- The fiduciary must inventory all estate assets, manage them, pay valid debts and expenses, and file any required estate tax returns within 9 months.
- Prepare a final accounting for court approval. Once approved, distribute remaining assets to beneficiaries and close the estate.
Consequences and Timelines
In Westchester County, trust and estate matters involve significant financial consequences and strict timelines, including a 9-month deadline for filing New York estate tax returns (NY Tax Law § 951).
| Issue | Legal Standard | Potential Consequence | Timeline |
|---|---|---|---|
| Will Contest | Lack of capacity, undue influence, fraud | Estate distribution frozen; litigation costs | 12-24 months |
| Breach of Fiduciary Duty | SCPA § 2307 et seq. | Surcharge (personal financial liability), removal as fiduciary | Varies |
| Missed NY Estate Tax Filing | NY Tax Law § 951 et seq. | Penalties, interest on tax due | Return due 9 months after death |
| Probate Delays | Surrogate’s Court Procedure | Assets inaccessible to beneficiaries | 12-24 months typical |
Results may vary. Each case is unique. Prior results do not aim for a similar outcome.
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 legal experience to each case. Our approach is guided by the principle of global advocacy with local precision, ensuring Westchester County clients receive focused representation informed by a deep understanding of New York’s Surrogate’s Court procedures and tax laws.
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’ (NY Tax Law § 951 et seq.): if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Westchester County Surrogate’s Court?
Probate in Westchester County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and whether a will contest is filed. Small estates under $50,000 may use an expedited affidavit process.
What are an executor’s statutory commissions in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The rate is: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts above $5 million.
What happens if someone contests a will in New York?
A will contest in New York freezes estate distribution. The Surrogate’s Court will hold a proceeding where the objector must prove grounds like lack of capacity, undue influence, or fraud. These cases often take 12-24 months to resolve.
Do I need a lawyer to probate a will in Westchester County?
While not legally required, having a lawyer is strongly advised. The Surrogate’s Court procedure is formal. An attorney ensures documents are filed correctly, deadlines are met, and the executor fulfills fiduciary duties to avoid personal liability.
Westchester County Estate Lawyer Near You
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, and the Taconic State Parkway. We are a trust and estate lawyer near White Plains, Yonkers, and New Rochelle.
We serve the Westchester County area and surrounding communities including Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.