Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York. Estate planning, probate, and administration matters are governed by NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). Our firm, founded in 1997, has 4,739+ documented case results firm-wide. We help clients handle wills, trusts, and the Westchester County Surrogate’s Court process.
New York Trust & Estate Law
New York trust and estate law involves creating wills and trusts to manage assets during life and after death, and administering estates through the Surrogate’s Court. Key statutes include the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax, under Tax Law § 951 et seq., applies a 3.06% to 16% rate on taxable estates exceeding the $7.35 million exemption, with a ‘cliff effect’ taxing the entire estate if it surpasses 105% of the exemption.
Last verified: March 2026 | Westchester County Supreme Court | NY Senate legislation website
Official Legal Resources
For the full text of New York estate laws, visit the New York State Senate Estates, Powers and Trusts Law page. For court procedures and forms, refer to the Westchester County Supreme Court, 9th Judicial District website.
Westchester County Surrogate’s Court Process
In Westchester County, wills are probated through the Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and accounting. Trust administration follows the terms of the trust instrument and the EPTL.
- File for Probate: Submit the original will and a petition to the Surrogate’s Court. Filing fees are based on estate value.
- Appoint Fiduciary: The court issues letters testamentary (with a will) or letters of administration (without a will).
- Notify Parties: Serve citations on all heirs and beneficiaries and publish notice to creditors as required by law.
- Manage Estate: Inventory all assets, pay valid debts and expenses, and file any required estate tax returns within 9 months.
- Final Distribution: Distribute assets to beneficiaries and file a final accounting with the court for approval.
Penalties and Consequences in Estate Matters
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal as executor, and estate litigation lasting 12-24 months.
| Issue | Classification | Potential Consequence | Financial Impact | Court Action |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Legal fees, potential loss of inheritance | Citation, hearings, possible trial |
| Breach of Fiduciary Duty | SCPA Violation | Removal as executor/trustee, surcharge | Personal liability for losses + interest | Accounting proceeding, surcharge hearing |
| Missed Estate Tax Filing | NY Tax Law Violation | Penalties & interest on tax due | Tax on full estate if over ‘cliff’ (105% of exemption) | Tax assessment, collection action |
| Invalid Will Execution | EPTL Formality Defect | Will may be denied probate | Intestate distribution of assets | Probate petition denied |
Results may vary. Each estate matter depends on unique facts and court interpretation.
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 in New York. Our approach is case-specific, focusing on the precise requirements of Westchester County Surrogate’s Court procedures and New York statutory law.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC, with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation in Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87, I-84, I-287, and the Taconic State Parkway. We are a trust and estate lawyer near White Plains, Yonkers, and the Hudson Valley region.
We serve the communities of 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 New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ under NY Tax Law § 951 et seq. 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 Surrogate’s Court under the Surrogate’s Court Procedure Act (SCPA). For small estates valued under $50,000, an expedited small estate affidavit process is available.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The rates are: 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 above $5 million.
When is the New York estate tax return due?
The New York estate tax return (Form ET-706) is due 9 months after the date of death. This deadline is strict, and extensions may be requested under certain circumstances outlined in the NY Tax Law.
What happens if someone contests a will in Westchester County?
If a will is contested in Westchester County Surrogate’s Court, the estate is typically frozen during litigation. The process can take 12-24 months and involves formal citations to interested parties, discovery, and hearings under the Estates, Powers and Trusts Law (EPTL).
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law in Westchester County and civil litigation in Westchester County. Learn more about Mr. Sris’s background and experience.
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.