Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate law is governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for wills, trusts, probate, estate administration, and fiduciary duties in Kings County. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $6.94 million (2025) with rates from 3.06% to 16%.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws: NY Estates, Powers and Trusts Law (official New York State Legislature). For Kings County court procedures: Kings County Supreme Court website (official .gov domain).
Kings County Surrogate’s Court Procedures
Wills are probated through Kings County Surrogate’s Court. The court appoints an executor or administrator, issues citation to interested parties, and requires inventory and accounting. Estate administration typically follows statutory timelines with specific filing requirements.
- File the original will and death certificate with a petition for probate at Kings County Surrogate’s Court.
- The court issues letters testamentary (with a will) or letters of administration (without a will) to appoint the fiduciary.
- Notify all interested parties (heirs, beneficiaries) and publish notice to creditors in approved newspapers.
- Inventory all estate assets, manage them, and pay valid debts and expenses.
- File required tax returns (federal and NY estate tax if applicable) within 9 months of death.
- Prepare and file accountings with the court, then distribute assets to beneficiaries and close the estate.
New York Estate Tax & Fiduciary Responsibilities
In Kings County (Brooklyn), New York estate tax applies a 3.06% to 16% graduated rate on taxable estates over $6.94 million, with a “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption.
| Matter | Classification | Timeline | Filing Fees | Tax Implications |
|---|---|---|---|---|
| Probate (with will) | Judicial proceeding | 12-24 months | Based on estate value | NY estate tax if >$6.94M |
| Administration (no will) | Judicial proceeding | 12-24 months | Based on estate value | NY estate tax if >$6.94M |
| Small Estate Affidavit | Expedited process | 1-3 months | Minimal | No estate tax return |
| Will Contest | Litigation | 12-24 months+ | Court costs + legal fees | Estate frozen during case |
| Trust Administration | Non-judicial | 6-18 months | Varies | Income tax returns required |
Results may vary. Each estate matter depends on specific facts, asset types, family dynamics, and court scheduling.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to trust and estate matters in New York. We have achieved favorable outcomes in estate administration, probate, will contests, and tax planning cases throughout the state.
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC with a favorable outcome rate exceeding 93%. Our experience includes estate planning, probate administration, will contests, and fiduciary litigation matters.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Brooklyn Trust & Estate Legal Services
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, and Flatbush Ave. We provide trust and estate lawyer services near Brooklyn Courthouse, Barclays Center, and throughout Brooklyn neighborhoods.
We serve clients in Downtown Brooklyn, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, Sunset Park, and surrounding communities.
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 taxable 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. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate value, typically ranging from 2% to 5% of the estate assets.
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.
What happens if someone contests a will in Brooklyn?
If a will is contested in Brooklyn Surrogate’s Court, the estate is typically frozen during litigation. The court will hear evidence on validity grounds like undue influence, lack of capacity, or improper execution.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Estate Lawyer | Brooklyn Business Lawyer | Attorney Profile: Mr. Sris
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.