Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL), which defines wills, trusts, and intestate succession, and the Surrogate’s Court Procedure Act (SCPA), which governs probate and administration proceedings. A key consideration is the New York estate tax, which has a $7.35 million exemption for 2026 but features a “cliff” where estates exceeding 105% of the exemption are taxed on the entire value (NY Tax Law § 951 et seq.).
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature EPTL
Official Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The executor or administrator is appointed by the court, and a citation is issued to all interested parties. An inventory and accounting of estate assets are required by law. Trust administration follows the terms of the trust instrument and the EPTL.
- File the original will and a petition for probate with the Westchester County Surrogate’s Court.
- The court issues citations to heirs and beneficiaries, providing notice of the proceeding.
- If no objections are filed, the court appoints the executor (with a will) or administrator (without a will).
- The fiduciary must inventory all assets, manage the estate, and pay valid debts and taxes.
- File required tax returns, including the New York estate tax return (Form ET-706) within 9 months.
- Distribute remaining assets to beneficiaries and file a final accounting with the court to close the estate.
Potential Outcomes in Estate Matters
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges (monetary penalties), removal as executor, and estate litigation that freezes distributions.
| Issue | Legal Classification | Potential Consequence | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding (SCPA) | Estate frozen during litigation; possible invalidation of will. | Significant legal fees; distribution delayed. |
| Breach of Fiduciary Duty | SCPA / EPTL Violation | Removal as executor/trustee; surcharge (personal liability). | Executor liable for estate losses plus interest. |
| Missed NY Estate Tax Filing | Tax Law § 951 et seq. | Penalties and interest on unpaid tax; personal liability for fiduciary. | Tax due plus penalties of up to 25% and interest. |
Results may vary. Outcomes depend on the specific facts of each 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 approach is case-specific, focusing on the precise legal and procedural requirements of Westchester County Surrogate’s Court. Global advocacy. Local precision.
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’ (NY Tax Law § 951 et seq.): if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court (SCPA). For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly shorten the timeline.
What are the executor commissions in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is calculated as a percentage of the estate’s value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 million.
Can a will be contested in New York?
Yes, a will can be contested in New York Surrogate’s Court under the Estates, Powers and Trusts Law (EPTL). Common grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. A contest freezes estate distribution during litigation.
What is the deadline to file a New York estate tax return?
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.
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.
Trust & Estate Lawyer Near Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. We represent individuals and families in 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
Related Legal Services
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.