Trust & Estate Lawyer in Westchester County, NY
In Westchester County, estate planning and probate are governed by NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides full representation for wills, trusts, and estate administration. Our firm has 4,739+ documented results firm-wide. We help you handle the Surrogate’s Court process, manage executor duties, and address potential will contests.
New York Trust & Estate Law
New York estate law involves creating wills and trusts (EPTL), administering estates through the Surrogate’s Court (SCPA), and complying with state tax rules. The NY estate tax has a $7.35 million exemption for 2026 but includes a “cliff effect” where exceeding 105% of the exemption triggers tax on the entire estate (NY Tax Law § 951).
Last verified: March 2026 | Westchester County Supreme Court | NY Estates, Powers and Trusts Law
Official Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints the executor or administrator, issues citations to interested parties, and oversees the inventory and accounting process. Trust administration follows the terms set in the EPTL.
- File the original will and a petition for probate with the Surrogate’s Court. Pay the filing fee based on estate value.
- The court issues citations to all heirs and beneficiaries. They have a limited time to object.
- If no objections, the court grants letters testamentary (with a will) or letters of administration (no will).
- The executor inventories assets, pays debts and taxes, and files estate tax returns within 9 months.
- File periodic accountings with the court. Distribute remaining assets to beneficiaries after court approval.
Penalties and Consequences
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal as executor, and estate litigation that freezes assets for 12-24 months.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Estate Litigation | Estate frozen; legal fees | Surrogate’s Court proceeding |
| Breach of Fiduciary Duty | SCPA § 711 | Surcharge; personal liability | Removal; accounting required |
| Missed NY Estate Tax Filing | NY Tax Law § 951 | Penalties + interest on tax due | Tax lien on estate assets |
| Executor Commission Dispute | SCPA § 2307 | Reduced commission; fees | Court hearing on reasonableness |
Results may vary. Each estate case depends on its unique facts and court decisions.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm has over 120 years of combined attorney experience. Our tagline is “Global advocacy. Local precision.” We focus on providing clear guidance for complex estate matters in Westchester County.
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The NY estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ (NY 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. A small estate affidavit (under $50,000) can expedite the process. Will contests or complex estates can extend the timeline significantly.
What are the executor’s commissions in New York?
Executor commissions are set by statute (SCPA § 2307). The fee is calculated as a percentage of the estate’s value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 million.
When is the New York estate tax return due?
The NY estate tax return (Form ET-706) is due 9 months after the date of death. An extension can be requested, but any tax owed must still be paid by the original due date to avoid penalties and interest.
What happens if someone contests a will in New York?
The estate is frozen during a will contest. The Surrogate’s Court will issue citations to all interested parties. The executor cannot distribute assets until the court resolves the challenge, which can take 12-24 months.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our favorable outcome rate is 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Estate Planning Lawyer
Our New York location serves clients at Westchester County courts, accessible via I-87, I-84, I-287, and the Taconic State Parkway. We are a trust and estate lawyer near White Plains, Yonkers, and New Rochelle.
We serve the Westchester County area and surrounding communities including 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
Phone: (888) 437-7747 | Local: (703) 636-5417
Related Legal Services
Last verified: March 2026. Information current as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.