Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes establish procedures for wills, trusts, probate, and estate administration in Kings County. The New York estate tax applies to estates exceeding $7.35 million in 2026, with rates from 3.06% to 16% under Tax Law § 951 et seq.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
- NY Estates, Powers and Trusts Law (EPTL) § 1-1.1 et seq. (official New York State Legislature)
- Kings County Supreme Court – Surrogate’s Court (official New York Courts website)
Brooklyn Surrogate’s Court Procedures
Wills are probated through Kings County Surrogate’s Court at 360 Adams Street. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting filings. Estate administration typically follows statutory timelines with specific filing requirements.
- File the will and petition for probate with Kings County Surrogate’s Court
- Obtain letters testamentary or administration from the court
- Notify all interested parties and creditors as required by law
- Inventory estate assets and pay valid debts and taxes
- File accounting with the court and distribute assets to beneficiaries
Trust & Estate Consequences in New York
In Kings County (Brooklyn), trust and estate matters involve specific legal standards under EPTL and SCPA, with potential consequences including estate tax liability, fiduciary surcharges, and probate delays.
| Issue | Legal Standard | Potential Consequences |
|---|---|---|
| Will Contests | EPTL § 3-2.1 | Estate frozen during litigation; probate delayed 12-24 months |
| Breach of Fiduciary Duty | SCPA § 2307 | Surcharge, removal as executor, personal liability |
| NY Estate Tax Non-Compliance | Tax Law § 951 et seq. | Tax on entire estate if over 105% of exemption; penalties and interest |
| Probate Delays | SCPA Article 14 | Assets inaccessible to beneficiaries; additional court filings required |
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 in New York. With a focus on precise documentation and tax planning, the firm assists Brooklyn residents with full estate planning solutions.
Case Experience
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters through careful planning and administration. The firm’s approach focuses on preventing disputes through clear documentation and compliance with New York statutory requirements.
Results may vary based on individual circumstances.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, and Flatbush Ave. We represent clients throughout 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.
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’ where estates exceeding 105% of the exemption are taxed on the entire estate value, not just the excess amount.
How long does probate take in Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value, typically ranging from 2-5% depending on the estate size and complexity.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. Extensions may be available under certain circumstances, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Brooklyn?
When a will is contested in Brooklyn Surrogate’s Court, the estate is typically frozen during litigation. The court will hear evidence on validity grounds like undue influence, lack of capacity, or improper execution before allowing probate to proceed.
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.