Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate law is governed by the Estates, Powers and Trusts Law (EPTL), Surrogate’s Court Procedure Act (SCPA), and Tax Law § 951 et seq. for estate tax. These statutes define how wills are executed, trusts are administered, and estates are probated through the Surrogate’s Court system.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, bringing over 120 years of combined legal experience to trust and estate matters.
Official New York Trust & Estate Resources
Kings County Surrogate’s Court Procedures
Wills are probated through Kings County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL guidelines.
- File the original will and petition for probate with Kings County Surrogate’s Court, paying filing fees based on estate value.
- The court issues citations to all interested parties (heirs, beneficiaries, creditors) who have limited time to object.
- Court appoints executor (with will) or administrator (without will), granting letters testamentary or letters of administration.
- Executor inventories all estate assets, manages them, pays valid debts, and files required tax returns.
- After debts, taxes, and expenses are paid, remaining assets are distributed to beneficiaries per the will or intestate laws.
- Executor files final accounting with Surrogate’s Court showing all receipts and disbursements; court must approve before closing estate.
Trust & Estate Penalties and Consequences
In Kings County (Brooklyn), trust and estate matters carry significant consequences including estate tax liabilities of 3.06-16%, fiduciary surcharges for breaches of duty, and estate freezing during will contests.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Adds 12-24 months | Potential intestate distribution if will invalidated |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge, removal as executor | Extended accounting period | Personal liability for losses |
| NY Estate Tax Non-Filing | Tax Law § 951 et seq. | 3.06-16% on entire estate if over cliff | 9-month filing deadline | Penalties, interest, tax liens |
| Probate Delays | Administrative | Executor commission: statutory rates | 12-24 months typical | Asset depreciation, beneficiary disputes |
Results may vary. Each estate matter depends on specific facts, asset types, and court procedures.
Trust & Estate Experience in Brooklyn
Law Offices Of SRIS, P.C. brings 120+ years of combined legal experience to Kings County trust and estate matters. Founded in 1997, the firm handles complex estate planning, probate administration, will contests, and estate tax planning. Our approach focuses on clear communication and detailed preparation for Surrogate’s Court requirements.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across VA, MD, NJ, NY, and DC in various practice areas including trust and estate matters.
Results may vary. Prior results do not aim for a similar outcome in your case.
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, Flatbush Ave, and Belt Pkwy. We represent clients throughout Brooklyn 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’ — if the estate exceeds 105% of the exemption, the entire estate is taxed, 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. For small estates under $50,000, you can use a small estate affidavit for expedited processing.
What happens if someone contests a will in Brooklyn?
The estate is frozen during a will contest. The Surrogate’s Court will hear evidence on validity. If the contest succeeds, the court may invalidate the will and apply intestate succession rules.
What are the executor commission rates in New York?
Executor commissions are statutory under SCPA § 2307. The rate is: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts over $5 million.
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, but interest accrues on any unpaid tax from the original due date.
Related Legal Services
- New York Trust & Estate Lawyer — State hub page
- Albany County Trust & Estate Lawyer — Serving nearby locality
- Business Lawyer in Kings County (Brooklyn) — Related practice area
- Mr. Sris Attorney Profile — Primary attorney
- New York Law Location — Office information
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.