Trust & Estate Lawyer in Westchester County, NY
In Westchester County, estate matters are handled in the Surrogate’s Court, which oversees probate, will contests, and fiduciary appointments. New York has a unique estate tax “cliff” where estates exceeding 105% of the $7.35 million exemption are taxed on the entire value.
New York Trust & 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 establish the legal framework for creating wills and trusts, appointing executors and trustees, and administering estates through the Surrogate’s Court. The New York estate tax, governed by Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the annual exemption amount, which is $7.35 million for 2026.
Last verified: March 2026 | Westchester County Surrogate’s Court | New York State Legislature EPTL
Official Legal Resources
Westchester County Surrogate’s Court Process
In Westchester County, all probate and estate administration matters are filed with the Surrogate’s Court. The court requires strict adherence to procedural rules under the SCPA. Executors and administrators must provide detailed accountings, and interested parties have formal rights to notice and objection.
- File the will and petition for probate: The original will and a petition for probate must be filed with the Westchester County Surrogate’s Court to appoint an executor and begin the administration process.
- Serve citations to interested parties: The court will issue citations to all heirs, beneficiaries, and other interested parties, providing them notice of the proceeding and an opportunity to object.
- Prepare and file an inventory of assets: The executor must prepare a detailed inventory of all estate assets, which is filed with the court and provided to interested parties.
- Manage creditor claims and pay debts: Creditors have a statutory period to file claims against the estate. Valid debts and expenses must be paid before distributions to beneficiaries.
- File estate tax returns if required: If the estate exceeds the New York exemption, both federal (Form 706) and New York (Form ET-706) estate tax returns must be filed within nine months of death.
- Prepare and obtain court approval of final accounting: The executor prepares a final accounting of all receipts and disbursements, which must be submitted to the court and approved before the estate can be closed and assets distributed.
Penalties and Consequences
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges (monetary penalties), removal as executor or trustee, and personal liability for estate losses.
| Issue | Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation; possible invalidation of will | Significant legal fees; delayed distributions |
| Breach of Fiduciary Duty | SCPA § 719 Proceedings | Removal as fiduciary; surcharge; personal liability | Repayment of estate losses plus penalties |
| Missed Estate Tax Filing | NY Tax Law § 954 | Penalties and interest on unpaid tax; tax lien on estate assets | Interest accrues from due date; penalties up to 25% |
| Improper Executor Commission | SCPA § 2307 Violation | Disgorgement of unauthorized fees; potential removal | Return of fees plus possible surcharge |
Results may vary. The outcomes described are potential consequences under New York law and depend on the specific facts of each case.
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. With a documented history of handling complex estate administrations and fiduciary litigation, the firm’s approach is based on detailed knowledge of New York’s EPTL and SCPA statutes.
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’ under Tax Law § 951 et seq.: 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 Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 can use an expedited affidavit process.
What are an executor’s statutory commissions in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The fee is calculated as a percentage of the estate assets received and paid out. The exact rate is fixed by law and is not negotiable.
What happens if someone contests a will in New York?
If a will is contested in New York Surrogate’s Court, the estate is typically frozen during litigation. The court will hold a hearing to determine the will’s validity based on grounds like undue influence, lack of capacity, or improper execution under the EPTL.
When is a New York estate tax return due?
A New York estate tax return (Form ET-706) is due nine months after the date of death. This is a strict deadline. Extensions may be available, but interest accrues on any unpaid tax from the original due date.
Local Representation in Westchester County
Our New York location represents clients at Westchester County courts. We serve the White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson areas.
Trust & Estate lawyer near Westchester County – accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9.
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
Related Legal Services
- New York Trust & Estate Lawyer – State-level hub page.
- Albany County Trust & Estate Lawyer – Serving a sibling locality.
- Westchester County Business Lawyer – Related practice area in the same locality.
- Mr. Sris Attorney Profile
- New York Law Office Location Page
Last verified: March 2026. Information current as of March 2026. Laws change – contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.