Trust & Estate Lawyer in New York County (Manhattan), NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in New York County (Manhattan), NY. Estate planning and probate in Manhattan are governed by NY 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. Our New York location serves clients throughout Manhattan by appointment only.
New York Trust & Estate Law
New York trust and estate matters, including wills, probate, and estate administration, are primarily governed by the NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax applies to estates exceeding $7.35 million in 2026 under NY Tax Law § 951 et seq., with a unique “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption.
Last verified: March 2026 | Verify with lead attorney | NY Senate legislation website
Official New York Trust & Estate Resources
For the complete text of New York estate laws, visit the NY Estates, Powers and Trusts Law (official New York Senate). For Surrogate’s Court procedures and forms, refer to the New York County Supreme Court website (official .gov domain).
Manhattan Surrogate’s Court Procedures
Wills are probated through the Surrogate’s Court in the county where the deceased resided. The court appoints an executor or administrator, issues citation to interested parties, and requires inventory and accounting.
- File the will and petition: File the original will and a petition for probate with the New York County Surrogate’s Court. Pay the filing fee based on estate value.
- Obtain executor appointment: The court will issue letters testamentary appointing the executor if no objections are filed after proper citation to interested parties.
- Inventory estate assets: Prepare and file an inventory of all estate assets with the court within 6-9 months of appointment.
- Pay debts and taxes: Pay valid creditor claims and file federal (Form 706) and New York (Form ET-706) estate tax returns within 9 months of death.
- Distribute remaining assets: After court approval of the final accounting, distribute remaining assets to beneficiaries according to the will or intestacy laws.
New York Trust & Estate Penalties and Consequences
In New York County (Manhattan), trust and estate matters involve significant financial consequences including estate taxes of 3.06-16%, executor surcharges for breaches of duty, and potential estate freezing during will contests.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Estate Tax Liability | NY Tax Law § 951 et seq. | 3.06% – 16% on taxable estate | Return due 9 months after death | “Cliff effect” taxes entire estate if >105% of exemption |
| Breach of Fiduciary Duty | SCPA § 2307 | Surcharge, removal as executor | Litigation: 12-24 months | Personal liability for losses |
| Will Contest | EPTL Challenges | Estate frozen during litigation | 12-24 months typical | Legal fees reduce estate value |
| Probate Delays | Standard Procedure | Executor commission: statutory rates | 12-24 months typical | Assets inaccessible to beneficiaries |
Results may vary. Each estate matter depends on specific facts, asset types, and court procedures.
Trust & Estate Experience in Manhattan
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. With 4,739+ documented case results firm-wide across multiple states, we provide experienced representation for wills, trusts, probate, and estate administration in Manhattan.
Case Results for Trust & Estate Matters
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our experience includes estate planning, will preparation, probate administration, and estate tax matters.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Trust & Estate Lawyer Near Manhattan
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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 for 2026?
The New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire estate value, not just the excess amount.
How long does probate take in New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York County Surrogate’s Court. For small estates 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 under SCPA § 2307. The rates are: 2.5% on the first $100,000, 2% on the next $200,000, 1.5% on the next $700,000, and 1% on amounts over $1 million.
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. Extensions may be available, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Manhattan?
If a will is contested in Manhattan Surrogate’s Court, the estate is typically frozen during litigation. The process can take 12-24 months and requires formal citation to all interested parties before the court will rule on validity.
Related Legal Resources
For more information about estate planning in New York, visit our New York Trust & Estate Lawyer hub page. We also serve nearby counties including Albany County and Broome County. For other legal needs in Manhattan, consider our business law services or civil litigation representation.
Learn more about Mr. Sris’s background and experience or visit our New York location page.
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.