Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate matters are governed primarily by 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 estate tax obligations. The New York estate tax system includes a “cliff” where estates exceeding 105% of the exemption amount are taxed on the full estate value, not just the excess (NY Tax Law § 951 et seq.).
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
For the full text of New York estate laws, refer to the NY Estates, Powers and Trusts Law (EPTL) (official New York State Legislature). Procedures for Kings County are handled through the Kings County Supreme Court, Surrogate’s Court Division (official New York Courts website).
Kings County Surrogate’s Court Process
Wills are probated through the Kings County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and formal accounting. Estate administration in Brooklyn typically follows a structured legal path.
- File the will and petition for probate: Submit the original will and a petition to the Surrogate’s Court. Filing fees are based on estate value.
- Serve citation to interested parties: The court issues a citation to all heirs and beneficiaries, who have a set period to object.
- Appoint executor or administrator: If no objections, the court grants letters testamentary or letters of administration, providing legal authority.
- Inventory assets and manage estate: The fiduciary must identify all assets, pay debts and taxes, and manage property.
- File accounting and distribute assets: Prepare a formal accounting for court approval, then distribute remaining assets to beneficiaries.
Penalties and Consequences in New York Estate Law
In Kings County, breaches of fiduciary duty in estate administration can lead to surcharge (personal financial liability), removal, and attorney’s fees. New York estate tax rates range from 3.06% to 16% on taxable estates over $6.94 million.
| Issue | Classification | Potential Consequences | Financial Impact | Court Action |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | High legal fees; potential loss of inheritance | Citation to interested parties; evidentiary hearing |
| Breach of Fiduciary Duty | SCPA Article 22 | Surcharge; removal as fiduciary | Personal liability for estate losses | Accounting proceeding; potential surcharge order |
| Failure to File Estate Tax Return | NY Tax Law § 954 | Penalties and interest | Tax due plus penalties up to 25% | NY Department of Taxation and Finance action |
| Intestacy (No Will) | EPTL Article 4 | Assets distributed per statute, not personal wishes | Potential higher taxes; family conflict | Administration proceeding; bond may be required |
Results may vary. Each estate matter depends on specific facts, asset types, and family circumstances.
Firm Credentials and Experience
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 trust and estate matters in New York. Our approach focuses on clear communication and case-specific strategy for wills, trusts, and probate administration.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via the BQE (I-278), Atlantic Ave, and Flatbush Ave. We represent individuals and families throughout Brooklyn, 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
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 exceeding 105% of this amount are taxed on the entire estate value, not just the excess, due to the ‘cliff’ effect (NY Tax Law § 951).
How long does probate take in Kings County Surrogate’s Court?
Probate in Kings County typically takes 12 to 24 months. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex administrations often extend the timeline.
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts above $1 million.
When is a New York estate tax return due?
A New York estate tax return (Form ET-706) is due 9 months after the date of death. Extensions may be requested. The tax itself is also due at that time.
What happens if someone breaches fiduciary duty as an executor?
A breach of fiduciary duty can lead to surcharge (personal financial liability), removal as executor, and potential attorney’s fees. The Surrogate’s Court oversees these proceedings to protect estate beneficiaries.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Trust & Estate Lawyer | Kings County Business Lawyer | Attorney Profile: Mr. Sris
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.