Trust & Estate Lawyer in Putnam County, NY
New York Trust & Estate Law
New York’s estate and trust framework is defined by the Estates, Powers and Trusts Law (EPTL), the Surrogate’s Court Procedure Act (SCPA), and the Tax Law. EPTL Article 3 governs the execution and validity of wills, while SCPA outlines Surrogate’s Court procedures for probate and administration. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount, which is $7.35 million for 2026. Law Offices Of SRIS, P.C., founded in 1997 by former prosecutor Mr. Sris, uses this legal framework to guide clients through estate planning and administration.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Legal Resources
Putnam County Surrogate’s Court Process
Wills are probated through the Putnam County Surrogate’s Court. The court appoints an executor or administrator. A citation is issued to all interested parties. An inventory and regular accountings of the estate are required by law. Trust administration follows the terms of the trust instrument and EPTL provisions.
- File the will and petition: File the original will and a petition for probate with the Putnam County Surrogate’s Court. Pay the required filing fee based on the estate’s value.
- Obtain appointment and citation: The court will appoint the executor or administrator. A citation is issued to all interested parties, providing them notice of the proceedings.
- Prepare inventory and accounting: The fiduciary must prepare a detailed inventory of the estate’s assets. Regular accountings must be filed with the court as required.
- Address creditor claims and taxes: Manage valid creditor claims. File the federal and New York estate tax returns within 9 months of the date of death, if applicable.
- Distribute assets and close estate: After taxes and debts are paid, distribute the remaining assets to the beneficiaries as directed by the will or intestacy laws. File a final accounting to close the estate.
Consequences in Estate Matters
In Putnam County, failures in estate administration can lead to surcharges, removal as fiduciary, and the entire estate being subject to New York’s estate tax if the cliff threshold is breached.
| Issue | Classification | Potential Outcome | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | SCPA Proceeding | Surcharge, Removal | Personal liability for estate losses |
| Will Contest | EPTL Challenge | Estate frozen during litigation | High legal costs, delayed distributions |
| NY Estate Tax Non-Compliance | Tax Law Violation | Penalties & Interest | Tax on full estate value (cliff effect) |
| Missed Probate Deadline | Administrative Delay | Assets inaccessible | Executor liability for losses |
Results may vary. The outcomes above are examples based on New York law and do not aim for a specific result in your case.
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 every case. Our tagline, “Global advocacy. Local precision,” reflects our approach to trust and estate matters in Putnam County and across New York.
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 Putnam County Surrogate’s Court?
Probate typically takes 12 to 24 months in Putnam County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend the timeline.
What are the executor’s commissions in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The fee is a percentage of the estate’s value, calculated on a sliding scale. The court must approve the commission.
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.
What happens if someone breaches their fiduciary duty as an executor?
A breach of fiduciary duty can lead to surcharges (monetary penalties), removal as executor, and personal liability for losses to the estate. The Surrogate’s Court oversees these proceedings.
Case Experience
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC, with a favorable outcome rate exceeding 93%.
Results may vary. Prior results do not aim for a similar outcome.
Local Trust & Estate Lawyer Near Putnam County
Our New York location serves clients at Putnam County courts. We are accessible via I-87 (NYS Thruway), I-84, and the Taconic State Parkway.
We serve clients in Carmel, Brewster, Cold Spring, Mahopac, Putnam Valley, Kent, and Patterson.
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.
Related Legal Services
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.