Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes establish procedures for probate, estate administration, will contests, and fiduciary duties. The New York estate tax applies to estates exceeding $6.94 million under Tax Law § 951 et seq., with rates from 3.06% to 16%.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
- New York State Legislature (official statutes) — Search NY Estates, Powers and Trusts Law
- Kings County Supreme Court website — Surrogate’s Court procedures and forms
Brooklyn Estate Administration Process
Wills are probated through Kings County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. In Kings County Surrogate’s Court, estate administration typically follows statutory timelines with specific local filing requirements.
- File the will and petition for probate with Kings County Surrogate’s Court
- Obtain executor/administrator appointment and letters testamentary
- Notify all heirs, beneficiaries, and creditors as required by law
- Inventory all estate assets and file with the court
- Pay valid debts and file required tax returns
- Distribute remaining assets after court approval
New York Estate Tax & Penalties
In Kings County (Brooklyn), estate tax matters carry significant financial consequences, with New York’s “cliff effect” potentially taxing the entire estate if it exceeds 105% of the $7.35 million exemption.
| Issue | Classification | Financial Impact | Timeline | Additional Consequences |
|---|---|---|---|---|
| Estate Tax Liability | Tax Law § 951 et seq. | 3.06%-16% of taxable estate | Return due 9 months after death | Interest & penalties for late filing |
| Will Contest | EPTL § 3-2.1 | Estate frozen during litigation | 12-24 months | Legal fees, family conflict |
| Breach of Fiduciary Duty | SCPA § 2307 | Surcharge, removal as fiduciary | Varies by case | Personal liability for losses |
| Probate Filing | Surrogate’s Court | Fees based on estate value | 12-24 months | Executor commission statutory |
Results may vary. Each estate matter depends on specific facts and circumstances.
Trust & Estate Experience in Brooklyn
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings 120+ years of combined attorney experience to trust and estate matters in Kings County. With 4,739+ documented case results firm-wide across multiple states, the firm understands New York’s unique estate tax cliff effect and Surrogate’s Court procedures.
Global advocacy. Local precision.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC in various practice areas including trust and estate matters.
Results may vary. Prior results do not aim for a similar outcome.
Brooklyn Trust & Estate Lawyer Near You
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, Flatbush Ave, and Belt Pkwy. We represent clients 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 for 2026?
The New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ — if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available.
What happens if someone contests a will in Brooklyn?
The estate is frozen during a will contest. The Surrogate’s Court will issue citations to all interested parties and hold hearings to determine the will’s validity, which can take 12-24 months.
What are the executor commission rates in New York?
Executor commissions are statutory under SCPA § 2307. The rate is graduated based on the estate value, starting at 5% on the first $100,000 and decreasing percentages on larger amounts.
When is the New York estate tax return due?
The New York estate tax return 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.
Related Legal Resources
- New York Trust & Estate Lawyer — State hub page
- Albany County Trust & Estate Lawyer — Sibling locality
- Kings County Business Lawyer — Related practice area
- Mr. Sris Attorney Profile
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.