Trust & Estate Lawyer in Queens County (Queens), NY
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the creation of wills and trusts, the probate process, fiduciary duties, and the administration of estates. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount, which is $6.94 million for 2026.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
For the full text of New York estate statutes, visit the New York State Legislature EPTL page. For procedures and forms related to Queens County Surrogate’s Court, refer to the Queens County Supreme Court website.
Queens County Surrogate’s Court Process
Wills are probated through the Queens County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the estate’s inventory and accounting. Trust administration follows the terms set in the EPTL.
- File the will and petition: File the original will and a petition for probate with the Queens County Surrogate’s Court. Pay filing fees based on estate value.
- Serve citations: The court issues citations to all interested parties, including heirs and beneficiaries, notifying them of the proceeding.
- Appoint executor/administrator: The court formally appoints the executor (named in will) or administrator (if no will) after reviewing the petition and any objections.
- Inventory and manage assets: The fiduciary must inventory all estate assets, manage them, and may need to open an estate bank account.
- Pay debts and taxes: Valid debts and expenses are paid. Federal and New York estate tax returns are filed if required (due 9 months after death).
- Distribute assets and account: After taxes and debts are settled, remaining assets are distributed to beneficiaries. A final accounting is filed with the court for approval.
Estate Tax & Fiduciary Consequences
In Queens County, failure to comply with estate and trust laws can result in tax penalties, surcharges, and removal of a fiduciary.
| Issue | Classification / Standard | Financial Impact | Other Consequences |
|---|---|---|---|
| NY Estate Tax Non-Payment | Tax Law § 951 et seq. | Tax on entire estate + interest & penalties | Personal liability for executor |
| Breach of Fiduciary Duty | EPTL / SCPA | Surcharge (monetary penalty) | Removal as fiduciary |
| Will Contest / Litigation | SCPA Proceedings | Estate frozen, legal fees | 12-24 month delay in distribution |
| Missed Probate Filing | SCPA Timeline | Statutory executor commission may be affected | Delay in authority to act |
Results may vary. Each estate’s tax liability and administration timeline depend on its unique assets, debts, 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 estate planning and administration matters. Our approach is case-specific, focusing on the precise requirements of New York law and Queens County Surrogate’s Court procedures.
Frequently Asked Questions
What is the New York estate tax exemption amount?
$6.94 million for 2026. Estates exceeding 105% of this amount are taxed on the entire value, not just the excess, due to the ‘cliff’ effect (NY Tax Law § 951 et seq.).
How long does probate take in Queens County Surrogate’s Court?
Typically 12 to 24 months. A small estate affidavit can expedite matters for estates under $50,000. Will contests can extend this timeline significantly.
What are the executor’s fees in New York?
Statutory commissions under SCPA § 2307. The fee is a percentage of the estate assets received and paid out, calculated on a sliding scale.
Do I need a will if I have a trust?
Yes. A pour-over will is essential to transfer any assets not formally titled in the trust’s name into the trust upon your death.
What happens if someone contests a will in New York?
The estate is frozen during litigation. The Surrogate’s Court will hold a proceeding to determine the will’s validity, which can take 12-24 months.
Trust & Estate Lawyer Near Queens County (Queens)
Our New York location serves clients at Queens County (Queens) courts, accessible via I-495 (LIE), Grand Central Parkway, Van Wyck Expressway, and the BQE. We represent individuals and families throughout Queens, including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
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 Services
For more information, visit our New York Trust & Estate Lawyer hub page. We also assist Queens County residents with business law and civil litigation matters. Learn more about Mr. Sris or our New York location.
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.