Trust & Estate Lawyer in New York County (Manhattan), NY
New York Trust & Estate Law
New York trust and estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax applies to estates exceeding $6.94 million (Tax Law § 951 et seq.), with rates from 3.06% to 16%. Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, who brings extensive experience to complex estate matters.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Trust & Estate Resources
For the complete text of New York estate laws, visit the NY Estates, Powers and Trusts Law (official New York State Legislature website). For Surrogate’s Court procedures and forms, refer to the New York County Supreme Court website.
Trust & Estate Process in Manhattan
Wills are probated through the Surrogate’s Court in Manhattan. The court appoints an executor or administrator, issues citation to interested parties, and requires inventory and accounting. Trust administration follows EPTL guidelines.
- File the will and petition: File the original will and a petition for probate with the New York County Surrogate’s Court. Pay the filing fee based on estate value.
- Obtain letters testamentary: The court issues letters testamentary to the named executor, granting legal authority to administer the estate.
- Notify interested parties: Serve citation to all heirs, beneficiaries, and interested parties as required by New York law.
- Inventory estate assets: Prepare and file an inventory of all estate assets with the Surrogate’s Court within the required timeframe.
- Pay debts and taxes: Pay valid creditor claims and file federal and New York estate tax returns within 9 months of death.
- Distribute remaining assets: After court approval, distribute remaining assets to beneficiaries and file a final accounting with the court.
New York Trust & Estate Penalties and Procedures
In New York County (Manhattan), trust and estate matters involve specific financial consequences: will contests freeze the estate, breach of fiduciary duty can lead to surcharge and removal, and New York’s estate tax “cliff” means estates exceeding 105% of the exemption are taxed on the entire estate value.
| Issue | Classification | Financial Impact | Timeline | Court Impact |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months | Citation to all parties required |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge, removal, personal liability | Varies by complexity | Accounting required |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death | Audit possible |
| Probate Delay | Administrative | Executor commission statutory | 12-24 months typical | Surrogate’s Court oversight |
Results may vary. Each case depends on specific facts and circumstances.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined legal experience to trust and estate matters. Our firm-wide track record includes 4,739+ case results with a 93%+ favorable outcome rate. We provide full representation in estate planning, probate, trust administration, and estate litigation matters.
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 New York County Surrogate’s Court?
Probate in New York County typically takes 12-24 months. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
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 (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.
What happens if someone contests a will in Manhattan?
If a will is contested in Manhattan Surrogate’s Court, the estate is typically frozen during litigation. The process can take 12-24 months and requires formal citation to all interested parties.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC with a 93%+ favorable outcome rate. Our experience includes successful estate planning, probate administration, will contests, and trust litigation matters.
Results may vary. Prior results do not aim for a similar outcome.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. As a trust and estate lawyer near Manhattan Surrogate’s Court, we represent clients throughout Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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 Services
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring areas including Albany County and Broome County. In Manhattan, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background and experience or visit our New York location page.
Last verified: March 2026. Information current as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.