Trust & Estate Lawyer in Kings County (Brooklyn), NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Kings County (Brooklyn), New York, handling wills, trusts, probate, and estate administration under NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients throughout Brooklyn by appointment only.
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the legal framework for creating wills, establishing trusts, administering estates, and handling fiduciary duties. The New York estate tax applies to estates exceeding $6.94 million in 2026, with a “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption amount (NY Tax Law § 951).
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws: NY Estates, Powers and Trusts Law (official New York State Senate). For court procedures and forms: Kings County Supreme Court website (official .gov domain).
Kings County Surrogate’s Court Procedures
Wills are probated through the Kings County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. In Kings County, Surrogate’s Court procedures follow strict timelines, and missing deadlines can delay estate administration for months.
- File the will and petition for probate with the Kings County Surrogate’s Court, paying filing fees based on estate value.
- The court issues a citation to all heirs, beneficiaries, and potential creditors, providing legal notice of the probate proceeding.
- The court formally appoints an executor (if named in will) or administrator (if no will), who receives letters testamentary or letters of administration.
- The executor must identify, value, and secure all estate assets, filing an inventory with the court within 6-9 months.
- Valid creditor claims are paid, and New York estate tax returns are filed within 9 months if the estate exceeds the exemption threshold.
- After debts and taxes are settled, remaining assets are distributed to beneficiaries according to the will or intestacy laws.
Penalties and Consequences in New York Estate Matters
In Kings County, trust and estate matters carry significant financial and legal consequences, including estate taxes of 3.06% to 16%, executor removal for breach of duty, and will contests that can freeze estate assets for years.
| Issue | Classification | Financial Impact | Court Action | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Citation to interested parties | Attorney’s fees, family conflict, delayed distribution |
| Breach of Fiduciary Duty | SCPA § 719 proceeding | Surcharge (personal liability) | Removal as executor/trustee | Court supervision, potential criminal referral |
| NY Estate Tax Non-Filing | Tax Law § 951 violation | Tax on entire estate + penalties + interest | Tax lien on estate assets | Personal liability for executor, audit triggers |
| Missing Probate Deadline | SCPA § 1001 | Additional court fees, delays | Court requires explanation | Assets inaccessible, creditor claims accumulate |
Results may vary. Each estate matter depends on specific facts, asset types, and court procedures.
Firm Credentials and Experience
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 trust and estate matters in New York. With a focus on precise documentation and court procedure, we handle estate planning, probate administration, trust disputes, and estate tax compliance throughout Kings County.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our trust and estate practice focuses on proper documentation, court compliance, and efficient administration to avoid disputes and tax penalties.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Local Representation in Brooklyn
Our New York location represents clients at Kings County (Brooklyn) courts. We serve Brooklyn neighborhoods including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
Trust and estate lawyer near Kings County Surrogate’s Court. 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 (NY Tax Law § 951). Estates exceeding 105% of this amount are taxed on the entire estate, not just the excess—this is known as the ‘cliff effect.’
How long does probate take in Kings County Surrogate’s Court?
Probate in Kings County typically takes 12 to 24 months. A small estate affidavit can expedite the process for estates under $50,000. Will contests or complex estates may extend the timeline.
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts above $1 million.
When is a New York estate tax return due?
A New York estate tax return (Form ET-706) is due 9 months after the date of death. Extensions may be requested, but interest accrues on any unpaid tax from the original due date.
What happens if someone breaches fiduciary duty as an executor?
A breach of fiduciary duty can lead to surcharge (personal financial liability), removal as executor, and potential attorney’s fees. The Surrogate’s Court oversees these proceedings under the Surrogate’s Court Procedure Act.
Related Legal Resources
For more information: New York Trust & Estate Lawyer hub page. See also estate planning in nearby counties: Albany County Trust & Estate Lawyer and Broome County Trust & Estate Lawyer. For other legal services in Brooklyn: Kings County Business Lawyer and Kings County Civil Litigation Lawyer. Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information updated as of March 2026. Laws change—contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.