Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate law involves wills, trusts, probate, estate administration, and estate tax planning. The primary statutes are the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). New York has its own estate tax with a $7.35 million exemption for 2026 and a “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Estate Law Resources
For the complete text of New York estate laws, refer to these official government sources:
Brooklyn Surrogate’s Court Procedures
Wills are probated through the Kings County Surrogate’s Court. The court appoints executors or administrators, oversees estate administration, and resolves disputes. Citations must be issued to all interested parties, and inventories and accountings are required by court rule.
- File the will and petition for probate with Kings County Surrogate’s Court along with the death certificate.
- The court issues citations to heirs, beneficiaries, and potential contestants who have time to object.
- If no objections, the court appoints the executor or administrator and issues letters testamentary or administration.
- The executor inventories estate assets, values them, and files the inventory with the court.
- Valid creditor claims are paid, and federal/New York estate tax returns are filed if required.
- After debts and taxes are paid, remaining assets are distributed to beneficiaries per the will or law.
New York Estate Tax and Penalties
In Kings County (Brooklyn), New York estate tax applies to taxable estates over $7.35 million with rates from 3.06% to 16%. Executors who breach fiduciary duties face surcharges and removal.
| Matter | Classification | Tax/Fee Impact | Timeline | Additional Consequences |
|---|---|---|---|---|
| Estate Tax | Taxable estate over $7.35M | 3.06%-16% tax rate | Return due 9 months after death | “Cliff effect” taxes entire estate if over 105% of exemption |
| Probate Filing | Court proceeding | Fee based on estate value | 12-24 months typical | Estate frozen during will contests |
| Executor Commission | Statutory (SCPA § 2307) | Percentage of estate value | Payable after court approval | 5% on first $100,000, decreasing percentages on higher amounts |
| Breach of Fiduciary Duty | Civil violation | Surcharge, removal, personal liability | Varies by litigation | Potential criminal charges for theft or fraud |
Results may vary. Each estate matter depends on specific facts, asset types, and court procedures.
Firm Credentials in Estate Law
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 estate planning and administration matters. With a focus on New York estate law, we help clients handle Surrogate’s Court procedures, tax planning, and fiduciary responsibilities.
Estate Law Experience
Law Offices Of SRIS, P.C. has handled estate matters across multiple states. Our approach focuses on thorough planning to avoid disputes and efficient administration to minimize tax liabilities and court involvement.
Results may vary. Prior outcomes do not aim for future results in estate matters.
Brooklyn Trust & Estate Lawyer Near You
Our New York location serves clients at Kings County (Brooklyn) courts. We represent clients throughout Brooklyn neighborhoods 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 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 and complex administrations often extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 million.
What happens if someone contests a will in Brooklyn?
When a will is contested in Brooklyn Surrogate’s Court, the estate is typically frozen during litigation. The court will examine allegations of undue influence, lack of capacity, or improper execution. These proceedings can take 12-24 months to resolve.
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 available, but interest accrues on any unpaid tax from the original due date.
Related Legal Resources
New York Trust & Estate Lawyer Hub | Albany County Estate Lawyer | Brooklyn Business Lawyer | Mr. Sris Attorney Profile
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.