Trust & Estate Lawyer in Queens County (Queens), NY
Queens County estate planning and probate matters are governed by NY 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 Queens. The New York estate tax exemption is $6.94 million for 2026, with a “cliff” effect taxing entire estates exceeding 105% of this amount.
New York Trust & 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 wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax applies to estates exceeding $6.94 million in 2026 under Tax Law § 951 et seq., with rates from 3.06% to 16%.
Last verified: March 2026 | Verify with lead attorney | NY Senate website
Official New York Legal Resources
For the complete text of New York estate laws: NY Estates, Powers and Trusts Law (official NY Senate). For Surrogate’s Court procedures: Queens County Supreme Court – 11th Judicial District.
Queens County Estate Procedures
Wills are probated through Queens County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL provisions.
- File the will and petition with Queens County Surrogate’s Court.
- Obtain court appointment as executor or administrator.
- Serve citations on all heirs, beneficiaries, and creditors.
- Prepare and file a complete inventory of estate assets.
- Pay valid debts and file required tax returns.
- Distribute remaining assets after court approval.
New York Estate Tax & Fiduciary Penalties
In Queens County, estate administration involves statutory executor commissions, potential estate taxes, and fiduciary liability for breaches of duty.
| Matter | Classification | Financial Impact | Timeline |
|---|---|---|---|
| Probate | Court-supervised | Filing fees based on estate value | 12-24 months |
| Estate Tax | Tax Law § 951 | 3.06%-16% on taxable estate | Return due 9 months after death |
| Executor Commission | SCPA § 2307 | Statutory percentage schedule | Payable after court accounting |
| Will Contest | EPTL challenge | Estate distribution frozen | 12-24 months litigation |
Results may vary based on individual circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience of 120+ years to trust and estate matters. Global advocacy. Local precision.
Case Experience
Law Offices Of SRIS, P.C. has handled trust and estate matters across multiple jurisdictions. The firm maintains a focus on thorough preparation and client communication in estate planning and administration cases.
Results may vary based on individual circumstances.
Queens County Trust & Estate Representation
Our New York location serves clients at Queens County courts. We represent clients throughout Queens neighborhoods including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
Trust & Estate lawyer near Queens County (Queens). 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
Frequently Asked Questions
What is the New York estate tax exemption amount?
The New York estate tax exemption is $6.94 million for 2026. Estates exceeding 105% of this amount face taxation on the entire estate value, not just the excess.
How long does probate take in Queens County Surrogate’s Court?
Probate typically takes 12-24 months in Queens County. Small estates under $50,000 may use an expedited affidavit process.
What are the executor’s commission rates in New York?
Executor commissions are statutory under SCPA § 2307. Rates are graduated based on estate value, starting at 5% on the first $100,000.
What happens if someone contests a will in New York?
Will contests freeze estate distribution. The Surrogate’s Court issues citations to interested parties and holds hearings to determine validity.
When is the New York estate tax return due?
The NY estate tax return is due 9 months after the date of death. Extensions may be available with proper filing.
Related Legal Services
For more information: New York Trust & Estate Lawyer. For representation in nearby areas: Albany County Trust & Estate Lawyer. For other legal services in Queens County: Queens County Business Lawyer. Attorney Profile.
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.