Trust & Estate Lawyer in Tompkins County, NY
New York estate planning involves handling specific state laws, including a $7.35 million estate tax exemption for 2026 with a “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption.
New York Trust & Estate Law
Trust and estate matters in Tompkins County are governed by New York statutory law, primarily the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These laws establish the framework for creating valid wills, administering trusts, probating estates, and addressing fiduciary responsibilities. The New York estate tax system, outlined in Tax Law § 951 et seq., imposes taxes on estates exceeding $6.94 million, with rates ranging from 3.06% to 16%.
Last verified: March 2026 | Tompkins County Supreme Court | NY Estates, Powers and Trusts Law
Official New York Legal Resources
For accurate, up-to-date information on New York estate laws and court procedures, consult these official government resources:
Tompkins County Estate Procedures
Estate matters in Tompkins County are handled through the Surrogate’s Court, which oversees probate, estate administration, and trust proceedings. The court requires specific documentation and follows statutory timelines for estate settlement.
- File the will and petition for probate: The original will must be filed with the Tompkins County Surrogate’s Court along with a petition for probate and death certificate.
- Obtain appointment of executor/administrator: The court will issue letters testamentary or letters of administration, officially appointing the fiduciary.
- Issue citations to interested parties: All interested parties (heirs, beneficiaries) must be formally notified of the proceedings as required by law.
- Prepare inventory and accountings: A complete inventory of estate assets must be prepared, followed by periodic accountings as required by the court.
- File estate tax returns if applicable: For estates exceeding the NY exemption, file both federal (Form 706) and New York (Form ET-706) estate tax returns within 9 months.
- Distribute assets and close estate: After paying debts, taxes, and expenses, distribute remaining assets to beneficiaries and file a final accounting to close the estate.
New York Estate Tax & Fiduciary Responsibilities
In Tompkins County, estate administration carries specific tax implications and fiduciary duties under New York law, with executor commissions set by statute and estate tax applying to estates over $6.94 million.
| Matter | Classification | Timeline | Financial Impact | Tax Implications | Additional Consequences |
|---|---|---|---|---|---|
| Probate Administration | Judicial Proceeding | 12-24 months | Executor commissions: 5% on first $100K (SCPA § 2307) | NY estate tax: 3.06-16% on taxable estate | Estate frozen during proceedings |
| Will Contest | Surrogate’s Court Litigation | 12-24 months | Legal fees vary | Tax deadlines continue | Distribution halted until resolved |
| Breach of Fiduciary Duty | Civil Action | Varies | Surcharge, removal, personal liability | Potential penalty assessments | Loss of executor/trustee position |
| Estate Tax Filing | Tax Compliance | Return due 9 months after death | Tax on estate over $6.94M | “Cliff effect” — entire estate taxed if over 105% of exemption | Interest & penalties for late filing |
Results may vary based on specific facts, asset complexity, and court scheduling.
Firm Credentials & Experience
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 planning and probate law, the firm assists clients with wills, trusts, estate administration, and Surrogate’s Court proceedings throughout Tompkins County and the Finger Lakes region.
Global advocacy. Local precision.
Case Results
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 of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Tompkins County Estate Lawyer Near You
Our New York location serves clients at Tompkins County courts, accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. We provide trust and estate lawyer services near Ithaca, Dryden, Lansing, and throughout the Finger Lakes region.
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
Serving: Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, Enfield and surrounding communities.
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’ where estates exceeding 105% of the exemption are taxed on the entire estate value, 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 Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What happens if someone contests a will in New York?
If a will is contested, the estate is typically frozen during litigation, which can last 12-24 months. The Surrogate’s Court will hear evidence on grounds like undue influence, lack of capacity, or improper execution.
What are the executor commission rates in New York?
Executor commissions in New York are statutory 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. Extensions may be available, but interest accrues on any unpaid tax from the original due date.
Related Legal Resources
New York Trust & Estate Lawyer — State hub page for estate planning resources.
Albany County Trust & Estate Lawyer | Broome County Trust & Estate Lawyer — Nearby county estate attorneys.
Tompkins County Business Lawyer | Tompkins County Civil Litigation Lawyer — Related practice areas in Tompkins County.
Last verified: March 2026. Information current as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.