Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, handling wills, trusts, probate, and estate tax planning under New York Estates, Powers and Trusts Law (EPTL). 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 & 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 of executors and trustees, and the administration of estates. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount, which is $6.94 million for 2026.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature EPTL
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints the executor or administrator, issues citations to interested parties, and oversees the entire estate administration.
- File the will and petition: File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the required filing fee based on estate value.
- Serve citations: The court issues citations to all interested parties, including heirs and beneficiaries, notifying them of the probate proceeding.
- Appoint executor/administrator: The court formally appoints the executor (named in will) or administrator (if no will) and issues letters testamentary or letters of administration.
- Inventory and manage assets: The fiduciary must inventory all estate assets, manage them prudently, and may need to open an estate bank account.
- Pay debts and taxes: Valid creditor claims and taxes, including the New York estate tax return due within 9 months, must be paid from estate assets.
- File final accounting and distribute: Prepare and file a final accounting with the court for approval. Once approved, distribute remaining assets to the beneficiaries and close the estate.
Consequences in Trust & Estate Matters
In Westchester County, failure to properly administer an estate or trust can lead to surcharges, removal as fiduciary, and significant tax penalties under New York law.
| Issue | Legal Standard | Potential Consequences |
|---|---|---|
| Will Contest | Lack of testamentary capacity, undue influence, fraud, improper execution (EPTL § 3-2.1) | Estate frozen during litigation; will may be invalidated; intestacy rules apply. |
| Breach of Fiduciary Duty | Failure to act in best interest of estate/beneficiaries (EPTL Article 11) | Surcharge (monetary penalty); removal as executor/trustee; personal liability for losses. |
| NY Estate Tax Non-Compliance | Taxable estate exceeds $6.94M exemption (Tax Law § 951) | Tax on entire estate (3.06%-16%); penalties and interest for late filing/payment. |
| Missed Probate Deadlines | SCPA filing requirements | Delays in asset distribution; potential liability to beneficiaries; court sanctions. |
Results may vary. Each case depends on its specific facts and circumstances.
Firm Credentials
Founded in 1997 by former prosecutor Mr. Sris, Law Offices Of SRIS, P.C. brings over 120 years of combined attorney experience to complex trust and estate matters. The firm’s tagline, “Global advocacy. Local precision,” reflects its approach to serving clients in Westchester County and across New York.
Frequently Asked Questions
What is the New York estate tax exemption amount?
The New York estate tax exemption is $6.94 million for 2026 (NY Tax Law § 951 et seq.). Estates exceeding 105% of this amount are taxed on the entire value, not just the excess, known as the ‘cliff effect.’
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend this timeline significantly.
What are the executor’s commission rates in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The rate is calculated on a sliding scale based on the estate’s value, providing compensation for the executor’s services.
What happens if someone breaches their fiduciary duty as an executor or trustee?
A breach of fiduciary duty can lead to surcharges (monetary penalties), removal from the position by the court, and potential personal liability for losses to the estate or trust.
When is a New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. Timely filing is critical to avoid penalties and interest on any tax owed.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington D.C.
Results may vary. Prior results do not aim for a similar outcome.
Serving Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. We are a trust and estate lawyer near White Plains and the Hudson Valley region.
We serve White Plains, Yonkers, New Rochelle, Mount Vernon, 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 updated as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.