Trust & Estate Lawyer in Monroe County, NY
New York Trust & Estate Law
Trust and estate matters in New York are primarily governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for probate, estate administration, fiduciary duties, and the creation of wills and trusts. 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.
Last verified: March 2026 | Monroe County Surrogate’s Court | NY Estates, Powers and Trusts Law
Official Legal Resources
Monroe County Estate Procedures
Wills are probated through the Monroe County Surrogate’s Court. The court appoints an executor or administrator, issues citations to all interested parties, and requires a formal inventory and accounting of the estate’s assets. Trust administration follows the terms of the trust instrument and the EPTL.
- File the will and petition for probate: Submit the original will and a petition to the Monroe County Surrogate’s Court to appoint an executor.
- Serve citations to interested parties: The court issues formal citations to heirs and beneficiaries to notify them of the probate proceedings.
- Prepare and file an inventory: The executor must file a detailed, sworn inventory of all estate assets with the court.
- Manage estate administration: Pay valid debts and expenses, file required tax returns (income and estate), and manage the estate assets.
- File a final accounting: Prepare a final accounting of all receipts and disbursements for court approval before distributing assets to beneficiaries.
Penalties and Consequences
In Monroe County, mismanagement of an estate or breach of fiduciary duty can result in surcharges (personal financial liability), removal as executor or trustee, and estate litigation that freezes distributions.
| Issue | Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | Civil Wrong | Surcharge, Removal, Litigation | Personal liability for losses + legal fees |
| Will Contest | Surrogate’s Court Litigation | Estate Frozen, 12-24 month delay | High litigation costs, reduced estate value |
| NY Estate Tax Non-Compliance | Tax Law Violation | Penalties, Interest, Audit | Tax on full estate value + penalties |
| Missed Probate Deadline | Procedural Default | Administrative Delays, Complications | Additional court fees, potential liability |
Results may vary. Each case depends on its specific facts and circumstances.
Firm Credentials
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 complex trust and estate matters. Our approach is grounded in a deep understanding of New York’s EPTL, SCPA, and estate tax laws.
Case Results
Law Offices Of SRIS, P.C. has a documented history of favorable outcomes in complex legal matters firm-wide. Our attorneys work to achieve efficient resolutions for our clients.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation in Monroe County
Our New York location serves clients at Monroe County courts. We are accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. As a trust and estate lawyer near Rochester and the Finger Lakes region, we serve Rochester, Irondequoit, Greece, Brighton, Pittsford, Fairport, Henrietta, Webster, Brockport, Penfield, Spencerport, and Gates.
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.
How long does probate take in Monroe County Surrogate’s Court?
Probate typically takes 12 to 24 months in Monroe County. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What is the executor’s commission in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The commission is a percentage of the assets received and paid out by the executor.
When is a New York estate tax return due?
A New York estate tax return is due 9 months after the date of death. It is required for estates whose gross value exceeds the New York estate tax exemption amount.
What happens if someone contests a will in Monroe County?
A will contest in Monroe County Surrogate’s Court freezes estate distribution. The process involves litigation, can take 12-24 months, and requires proving grounds like lack of capacity or undue influence.
Related Legal Resources
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.