Trust & Estate Lawyer in Erie County, 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 outline the requirements for valid wills, the creation and administration of trusts, the probate process, fiduciary duties, and the state’s estate tax regime under NY Tax Law § 951 et seq. The Surrogate’s Court has exclusive jurisdiction over probate and estate administration matters.
Last verified: March 2026 | Erie County Supreme Court | New York State Senate EPTL
Official New York Legal Resources
Erie County Surrogate’s Court Process
Wills are probated through the Erie County Surrogate’s Court. The court appoints an executor or administrator. A citation is issued to all interested parties. An inventory and accounting of estate assets is required by law.
- File the petition for probate and the original will with the Surrogate’s Court.
- The court issues citations to heirs, beneficiaries, and known creditors.
- If no objections are filed, the court appoints the executor (or administrator if no will).
- The fiduciary inventories assets, pays debts and taxes, and manages the estate.
- The fiduciary files a final accounting with the court for approval.
- Upon court approval, remaining assets are distributed to the beneficiaries.
Consequences of Estate Planning & Probate Issues
In Erie County, failure to properly plan or administer an estate can lead to frozen assets, costly litigation, and significant tax penalties under NY Tax Law.
| Issue | Legal Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation; prolonged probate (12-24 months) | High legal fees; distribution delayed |
| Breach of Fiduciary Duty | SCPA § 2205 et seq. | Removal of executor/trustee; surcharge (personal liability) | Repayment of misapplied funds + penalties |
| NY Estate Tax Non-Compliance | NY Tax Law § 951 et seq. | Tax on entire estate if over “cliff”; penalties & interest | 3.06% to 16% of taxable estate + penalties |
| Improper Probate Filing | SCPA Filing Error | Case dismissal; delays; additional court appearances | Additional filing fees; extended attorney time |
Results may vary. Each estate and trust matter depends on unique facts and 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 complex trust and estate matters. Our approach is case-specific, focusing on the precise details of New York law and Erie County Surrogate’s Court procedures.
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’—if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the amount over the limit.
How long does probate take in Erie County Surrogate’s Court?
Probate in Erie County typically takes 12 to 24 months. The timeline depends on the estate’s complexity, whether the will is contested, and court scheduling. A small estate affidavit can expedite proceedings for estates under $50,000.
What are the executor’s fees in New York?
Executor fees in New York are set by statute (SCPA § 2307). The fee is a percentage of the estate assets received and paid out. It is typically: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and so on.
What happens if someone contests a will in New York?
If a will is contested in New York Surrogate’s Court, the estate is typically frozen during litigation. The court will hold a proceeding to determine the will’s validity, which can take 12-24 months. Grounds for contest include lack of capacity, undue influence, fraud, or improper execution.
When is a New York estate tax return due?
A New York estate tax return (Form ET-706) is due 9 months after the date of death. An extension may be requested. The tax is due at the same time. Failure to file can result in penalties and interest.
Trust & Estate Lawyer Near Erie County
Our New York location serves clients at Erie County courts. We represent individuals and families throughout the Buffalo area and Western New York.
Serving Communities: Buffalo, Cheektowaga, Amherst, Tonawanda, Hamburg, Orchard Park, Clarence, Lancaster, West Seneca, Lackawanna, East Aurora, Kenmore, Williamsville, Depew.
Availability: 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 current as of March 2026. Laws change—contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.