Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate law involves creating wills, trusts, and advance directives during life, and administering estates after death through the Surrogate’s Court system. Key statutes include the NY Estates, Powers and Trusts Law (EPTL) for substantive rules and the Surrogate’s Court Procedure Act (SCPA) for court procedures. New York also imposes its own estate tax on taxable estates exceeding $7.35 million in 2026 under NY Tax Law § 951 et seq.
Last verified: March 2026 | Tompkins County Supreme Court | NY Estates, Powers and Trusts Law
Official New York Legal Resources
Tompkins County Estate Procedures
Wills are probated through the Tompkins 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.
Steps for Estate Administration in Tompkins County
- File the original will and death certificate with Tompkins County Surrogate’s Court to initiate probate.
- Obtain letters testamentary (for named executors) or letters of administration (if no will exists).
- Serve citations to all heirs, beneficiaries, and interested parties as required by SCPA.
- Prepare a complete inventory of estate assets and identify all valid debts and claims.
- File federal (Form 706) and NY (Form ET-706) estate tax returns if the estate exceeds exemption limits.
- Distribute remaining assets to beneficiaries after court approval and tax clearance.
Estate Tax & Fiduciary Penalties
In Tompkins County, estate administration carries specific tax implications and fiduciary responsibilities under New York law.
| Issue | Classification | Financial Impact | Timeline | Additional Consequences |
|---|---|---|---|---|
| NY Estate Tax | Taxable estate over $7.35M | 3.06% – 16% graduated rates | Return due 9 months after death | “Cliff effect” – entire estate taxed if exceeds 105% of exemption |
| Breach of Fiduciary Duty | SCPA violations | Surcharge, removal, personal liability | Discovered during accounting | Executor/trustee removal, court supervision |
| Will Contest | EPTL challenges | Estate frozen, legal fees | 12-24 months litigation | Assets cannot be distributed during challenge |
| Executor Commission | Statutory (SCPA § 2307) | 5% on first $100,000, sliding scale | Payable after court approval | Taxable income to executor |
Results may vary. Each estate matter depends on specific facts, asset types, and family circumstances.
Firm Credentials
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. With a focus on New York estate tax planning, probate administration, and fiduciary litigation, the firm serves clients throughout Tompkins County and the Finger Lakes region.
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’ — 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 Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend the timeline beyond 24 months.
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 NY estate tax return due?
The New York estate tax return (Form ET-706) 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.
What happens if someone contests a will in Tompkins County?
The estate is frozen during a will contest. The Surrogate’s Court issues citations to all interested parties. The executor cannot distribute assets until the court resolves the challenge, which typically takes 12-24 months.
Case Experience
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC matters.
Results may vary. Prior results do not aim for a similar outcome in your estate matter.
Local Tompkins County Service
Our New York location serves clients at Tompkins County courts. Contact (888) 437-7747 for appointment and directions.
Trust & Estate lawyer near Tompkins County serving Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, and Enfield.
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 Resources
- New York Trust & Estate Lawyer — State hub page
- Cayuga County Trust & Estate Lawyer — Nearby locality
- Tompkins County Business Lawyer — Related practice area
- Mr. Sris Attorney Profile
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.