Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, NY, handling wills, probate, and estate tax planning 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 the Hudson Valley region.
In Westchester County, estate matters are handled by the Surrogate’s Court, with probate typically taking 12-24 months and NY estate tax applying to estates over $7.35 million in 2026.
New York Trust & Estate Law
New York trust and estate law is primarily governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the legal framework for creating wills, establishing trusts, appointing fiduciaries like executors and trustees, and administering estates through the Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., imposes a graduated tax rate from 3.06% to 16% on taxable estates exceeding the annual exemption amount, which is $7.35 million for 2026. A critical feature is the “cliff effect,” where an estate exceeding 105% of the exemption is taxed on its entire value, not just the excess.
Last verified: March 2026 | Westchester County Supreme Court | NY Senate EPTL
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires a formal inventory and accounting. Trust administration follows the terms of the trust instrument and EPTL requirements.
- File the Petition: Submit the original will and a petition for probate to the Surrogate’s Court. Filing fees are based on the estate’s value.
- Citation Service: The court issues citations to all heirs, beneficiaries, and potential creditors. Proper service is mandatory to provide notice and a chance to object.
- Fiduciary Appointment: If no objections are filed, the court issues letters testamentary (executor) or letters of administration (if no will).
- Estate Administration: The fiduciary must inventory assets, pay valid debts, and manage the estate. A federal (Form 706) and possibly NY (ET-706) estate tax return is due within 9 months if required.
- Tax Compliance: File the NY estate tax return for estates over the exemption. The tax is due 9 months after death. The “cliff effect” requires precise valuation.
- Distribution & Accounting: After paying taxes and debts, distribute assets to beneficiaries. File a final accounting with the court for approval to close the estate.
Trust & Estate Consequences in New York
In Westchester County, failure to properly administer an estate or comply with tax laws can lead to surcharges (personal financial liability for the fiduciary), removal from office, and the entire estate being frozen during a will contest.
| Issue | Classification / Standard | Primary Consequence | Financial Impact | Fiduciary Status | Additional Notes |
|---|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding (SCPA) | Estate distribution frozen | Legal fees; potential loss of bequest | Executor powers suspended | Grounds: incapacity, undue influence, fraud, improper execution (EPTL § 3-2.1) |
| Breach of Fiduciary Duty | SCPA § 719 | Surcharge (personal liability) | Amount of loss + interest | Removal by the court | Includes failure to invest prudently, self-dealing, negligence |
| NY Estate Tax Non-Compliance | Tax Law § 951 (Cliff Effect) | Tax on full estate value | 3.06% – 16% of entire estate if >105% of exemption | Personal liability for executor | Tax due 9 months after death; penalties & interest accrue |
| Missed Probate Deadline | SCPA § 1001 | Administrative delays | Accruing interest on debts; asset depreciation | Potential appointment of administrator | No statutory time limit to probate a will, but creditors’ rights may be affected |
Results may vary. The outcomes described are potential legal consequences under NY law and do not predict the result in any specific case.
Firm Credentials & 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. Mr. Sris personally amended Virginia’s equitable distribution statute, Va. Code § 20-107.3, demonstrating a deep understanding of complex property law principles that also apply to estate planning and administration. Our approach is case-specific, focusing on the precise procedural requirements of the Westchester County Surrogate’s Court and New York tax law.
Documented Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC. This firm-wide experience includes favorable outcomes in contested estate matters, probate administrations, and fiduciary litigation.
Results may vary. Prior results do not aim for a similar outcome. Each case is unique.
Serving Westchester County, NY
Our New York location represents clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, and the Taconic State Parkway. We are a trust and estate lawyer near White Plains, Yonkers, and throughout the Hudson Valley region.
We serve clients in White Plains, Yonkers, New Rochelle, Mount Vernon, 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
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’ under Tax Law § 951: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County. The timeline depends on estate complexity, creditor claims, and whether a will contest is filed. Small estates under $50,000 can use an expedited affidavit process.
What are the executor’s fees in New York?
Executor commissions in New York are statutory under SCPA § 2307. The fee is calculated on a sliding scale based on the estate’s value. For example, it is 5% on the first $100,000, 4% on the next $200,000, and so on.
What happens if someone contests a will in New York?
A will contest freezes the estate distribution. The Surrogate’s Court will issue citations to all interested parties and hold hearings. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution under EPTL § 3-2.1.
Do I need a lawyer to probate a will in Westchester County?
While not legally required, the Surrogate’s Court procedure is complex. An attorney ensures proper citation service, inventory filing, accounting, and compliance with NY law. Mistakes can lead to personal liability for the executor or administrator.
Related Legal Services
Last verified: March 2026. Information updated as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.