Trust & Estate Lawyer in Nassau County, NY
New York Trust & Estate Law
New York trust and estate law is governed by the Estates, Powers and Trusts Law (EPTL), Surrogate’s Court Procedure Act (SCPA), and Tax Law § 951 et seq. for estate taxes. These statutes establish rules for wills, trusts, probate, executor duties, and estate taxation. Proper estate planning can minimize taxes and avoid family disputes.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws, visit the New York State Senate website (EPTL statutes). For Nassau County court procedures, refer to the Nassau County Supreme Court website which handles Surrogate’s Court matters.
Nassau County Estate Procedures
Wills are probated through the Nassau County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting filings. Trust administration follows EPTL guidelines with fiduciary duties to beneficiaries.
- File the original will and petition for probate with Nassau County Surrogate’s Court.
- The court reviews the petition and issues letters testamentary appointing the executor.
- Notify all heirs, beneficiaries, and creditors by mail and publication as required.
- Prepare and file an inventory of all estate assets with the court.
- Pay valid debts, file estate tax returns if needed, and pay any taxes due.
- After court approval of final accounting, distribute assets to beneficiaries.
New York Estate Tax & Penalties
In Nassau County, estate planning errors can lead to tax penalties, will contests freezing assets, and fiduciary surcharges for breaches of duty.
| Issue | Classification | Financial Impact | Timeline Impact |
|---|---|---|---|
| Estate Tax Liability | NY Tax Law § 951 | 3.06%-16% on taxable estate | Return due 9 months after death |
| Will Contest | EPTL Challenge | Estate frozen during litigation | 12-24 months resolution |
| Breach of Fiduciary Duty | SCPA Proceedings | Surcharge, removal, personal liability | Varies by complexity |
| Probate Delays | Administrative | Executor commissions continue | 12-24 months standard |
Results may vary based on individual circumstances.
Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. With over 120 years of combined attorney experience and 4,739+ firm-wide case results across multiple states, our firm brings substantial knowledge to complex estate matters. We understand New York’s unique estate tax cliff effect and Surrogate’s Court procedures.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC. Our attorneys work to protect client interests in estate planning and administration matters.
Results may vary. Prior results do not aim for a similar outcome.
Nassau County Estate Lawyer Near Me
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway. 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
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 Nassau County Surrogate’s Court?
Probate typically takes 12-24 months in Nassau County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 may use an expedited affidavit process.
What happens if someone contests a will in New York?
The estate is frozen during litigation. The Surrogate’s Court issues citations to all interested parties. The executor cannot distribute assets until the court resolves the contest, 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 estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts over $5 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 requested, but interest accrues on any unpaid tax from the original due date.
Related Legal Services
For other legal needs in Nassau County, visit our New York Trust & Estate Lawyer hub page. We also serve nearby areas including Albany County and Broome County. For different practice areas in Nassau County, see Business Law or Civil Litigation. Learn more about Mr. Sris’s background 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.