Trust & Estate Lawyer in Westchester County, NY
New York Trust and Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes govern the creation of wills and trusts, the probate process, the administration of estates, and the duties of fiduciaries like executors and trustees. A key consideration is the New York estate tax, which under Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount, which is $7.35 million for 2026. New York has a unique “cliff” effect: if the taxable estate exceeds 105% of the exemption, the tax is applied to the entire estate value, not just the excess.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official Legal Resources
Westchester County Surrogate’s Court Process
Probate and estate administration in Westchester County are handled through the Surrogate’s Court. The process requires strict adherence to statutory timelines and documentation.
- File the Petition: The executor files a petition for probate along with the original will and a death certificate.
- Issue Citations: The court issues citations to all heirs, beneficiaries, and known creditors, providing legal notice.
- Court Hearing: If no objections are filed, the court holds a hearing and issues “letters testamentary” to the executor.
- Estate Administration: The executor inventories assets, pays debts and taxes, and manages the estate.
- Accounting and Distribution: The executor files accountings with the court and distributes assets to beneficiaries upon court approval.
Estate & Fiduciary Consequences
In Westchester County, failures in estate administration or fiduciary duty can lead to surcharges (monetary penalties), removal as executor or trustee, and estate tax penalties including interest on unpaid amounts.
| Issue | Legal Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | SCPA § 2205 et seq. | Removal, surcharge, personal liability | Amount of loss + interest |
| Will Contest (Invalid Will) | EPTL § 3-2.1 | Estate distributed via intestacy | Legal fees, delayed distribution |
| Late Estate Tax Return | NY Tax Law § 954 | Penalties & interest on tax due | Up to 25% penalty + interest |
| Executor Commission Dispute | SCPA § 2307 | Court review, reduced commission | Statutory fee reduction |
Results may vary. Outcomes depend on specific case facts and court decisions.
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 guided by a deep understanding of New York’s EPTL and SCPA, as well as the procedural nuances of Surrogate’s Courts across the state. Global advocacy. Local precision.
Documented Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our attorneys handle the full spectrum of trust and estate matters, from simple will drafting to contested probate litigation in Surrogate’s Court.
Results may vary. Prior results do not aim for a similar outcome.
Serving Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, and the Taconic State Parkway. As a trust and estate lawyer near White Plains and the Hudson Valley, we represent clients throughout the region.
We serve White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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’ under Tax Law § 951: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 can use an expedited affidavit process.
What are the executor’s fees in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is a percentage of the estate assets received and paid out. For example, the commission is 5% on the first $100,000, 4% on the next $200,000, and so on.
What happens if someone contests a will in New York?
If a will is contested, the Surrogate’s Court will issue citations to all interested parties and the estate is typically frozen during litigation. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution under the EPTL.
Do I need a lawyer to create a will or trust in New York?
While not legally required, having a lawyer draft your will or trust is strongly advised. An attorney ensures the documents comply with New York’s Estates, Powers and Trusts Law (EPTL), properly dispose of assets, and can help minimize future disputes and estate taxes.
Related Legal Services
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.