Trust & Estate Lawyer in Tompkins County, NY
Estate planning and probate in Tompkins County are governed by New York’s Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides full representation for wills, trusts, and estate administration in the Ithaca area. Our firm, founded in 1997, has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC.
New York Trust & Estate Law
New York estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL), which defines wills, trusts, and fiduciary duties, and the Surrogate’s Court Procedure Act (SCPA), which governs probate and administration proceedings. The New York estate tax has a $7.35 million exemption for 2026 with a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value (NY Tax Law § 951 et seq.).
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
Tompkins County Surrogate’s Court Process
Wills are probated through the Tompkins County Surrogate’s Court. The court appoints an executor or administrator and issues citations to all interested parties. An inventory and accounting of the estate are required by law.
- File the will and petition: File the original will and a petition for probate with the Tompkins County Surrogate’s Court.
- Appoint the executor or administrator: The court issues letters testamentary to the named executor or appoints an administrator.
- Issue citations to interested parties: The court formally notifies all heirs, beneficiaries, and creditors.
- Prepare inventory and accountings: The fiduciary must file a detailed inventory and periodic accountings with the court.
- Pay debts and taxes: All valid debts and taxes, including the NY estate tax return due within 9 months, must be paid.
- Distribute remaining assets: After court approval, remaining assets are distributed to beneficiaries.
Potential Outcomes in Estate Matters
In Tompkins County, estate matters can involve will contests that freeze the estate, fiduciary breaches skilled to surcharge and removal, and significant New York estate tax liability for estates over the exemption cliff.
| Issue | Classification | Primary Consequence | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate distribution frozen for 12-24 months | Legal fees, potential loss of inheritance |
| Breach of Fiduciary Duty | EPTL Violation | Removal, surcharge (financial penalty) | Personal liability for estate losses |
| NY Estate Tax Liability | Tax Law § 951 et seq. | Tax on entire estate if over 105% of $7.35M exemption | 3.06% to 16% of total taxable estate |
Results may vary. Prior results do not aim for a similar outcome.
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 each case. Our tagline, “Global advocacy. Local precision,” reflects our approach to Trust & Estate law in Tompkins County.
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. Estates exceeding 105% of this amount are taxed on the entire estate value, not just the excess, due to the ‘cliff effect’ (NY Tax Law § 951 et seq.).
How long does probate take in Tompkins County Surrogate’s Court?
Probate typically takes 12 to 24 months in Tompkins County. A small estate affidavit can expedite the process for estates valued under $50,000, as per the Surrogate’s Court Procedure Act (SCPA).
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory and calculated based on the estate value. The rates are outlined in SCPA § 2307, providing a sliding scale for compensation.
Can a will be contested in Tompkins County?
Yes. A will can be contested in Tompkins County Surrogate’s Court on grounds like undue influence or lack of capacity. The process can take 12-24 months and freezes estate distribution.
What happens if a fiduciary breaches their duty in New York?
A fiduciary who breaches their duty in New York can face a surcharge (financial penalty), removal from their role, and personal liability for losses to the estate under the Estates, Powers and Trusts Law (EPTL).
Local Representation in Tompkins County
Our New York location serves clients at Tompkins County courts. We represent individuals and families throughout Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, and Enfield.
Trust & Estate lawyer near Tompkins County – accessible via I-90 (NYS Thruway), I-81, and Route 17/I-86.
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.
Phone: (888) 437-7747 | Local: (703) 636-5417
Related Legal Information
- New York Trust & Estate Lawyer – State hub page.
- Albany County Trust & Estate Lawyer – Serving a nearby locality.
- Tompkins County Business Lawyer – Related practice area in the same locality.
- Mr. Sris Attorney Profile
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.