Trust & Estate Lawyer in Nassau County, NY
In Nassau County, wills are probated through the Surrogate’s Court, where executors are appointed and citations issued to interested parties.
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 procedures for creating valid wills and trusts, appointing fiduciaries, administering estates, and resolving disputes. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $6.94 million (2025) with rates from 3.06% to 16%.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
For the full text of New York’s estate laws, refer to the NY Estates, Powers and Trusts Law (official New York State Legislature website). For Nassau County court procedures and forms, visit the Nassau County Supreme Court website (New York State Unified Court System).
Nassau County Estate Procedures
Estate administration in Nassau County follows specific Surrogate’s Court procedures. The court requires detailed inventories and accountings from fiduciaries.
- File the will and petition for probate: Submit the original will and a petition to the Nassau County Surrogate’s Court with the required filing fee.
- Obtain appointment as executor/administrator: The court issues letters testamentary or letters of administration to appoint the fiduciary.
- Issue citations to interested parties: Formally notify all heirs, beneficiaries, and creditors as required by law.
- Prepare inventory and accountings: Identify and value all assets, pay debts, and prepare periodic accountings for court approval.
- File estate tax returns if applicable: File federal (Form 706) and New York (Form ET-706) returns within 9 months if the estate exceeds exemptions.
- Distribute assets and close estate: After court approval, distribute remaining assets and file a final accounting.
Penalties and Consequences
In Nassau County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal of the fiduciary, and estate freezing during will contests.
| Issue | Classification | Financial Impact | Court Action | Additional Consequences |
|---|---|---|---|---|
| Breach of Fiduciary Duty | Civil Wrong | Surcharge (monetary penalty) | Removal by Surrogate’s Court | Personal liability for losses |
| Will Contest | Estate Litigation | Estate frozen, legal fees | 12-24 month litigation | Distribution delayed indefinitely |
| NY Estate Tax Non-Filing | Tax Violation | Tax on entire estate + penalties | NY Tax Department audit | “Cliff effect” tax trigger |
| Improper Executor Commission | SCPA § 2307 Violation | Disgorgement of excess fees | Court reduction of fees | Potential surcharge |
Results may vary. Each estate matter depends on unique facts and court discretion.
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 trust and estate matters. Our approach combines global advocacy with local precision in Nassau County courts.
Case Experience
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters firm-wide across VA, MD, NJ, NY, and DC. Our attorneys work to secure proper estate administration, defend fiduciaries, and resolve will contests.
Results may vary. Prior results do not aim for a similar outcome.
Local Nassau County Representation
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern/Southern State Parkway, Meadowbrook, and Wantagh parkways. As a trust and estate lawyer near Nassau County Surrogate’s Court, we represent clients throughout 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 for 2026?
The New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ — if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12 to 24 months. For small estates valued under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated under SCPA § 2307. The rate is a percentage of the estate’s value, typically ranging from 2% to 5% based on the total assets administered.
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 available, but interest accrues on any unpaid tax from the original due date.
What happens during a will contest in Nassau County?
During a will contest, the estate is typically frozen while the Surrogate’s Court examines the will’s validity. The process involves citation to interested parties, discovery, and can take 12-24 months to resolve.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Estate Lawyer | Nassau County Business Lawyer | Attorney Profile: Mr. Sris
Last verified: March 2026. Information current as of verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.