Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York estate law involves wills (EPTL § 3-2.1), trusts (EPTL Article 7), probate (SCPA Article 14), and estate taxation (Tax Law § 951 et seq.). The Surrogate’s Court handles estate administration, guardianships, and will contests. Proper planning can minimize taxes and avoid family disputes.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
Brooklyn Surrogate’s Court Procedures
Probate in Kings County follows specific local rules. Wills are filed at the Surrogate’s Court located at 360 Adams Street. The court issues citations to interested parties, who have limited time to object. Executors must file inventories and accountings.
- File the original will and petition for probate with the Kings County Surrogate’s Court. Pay the filing fee based on estate value.
- The court issues a citation to all interested parties (heirs, beneficiaries, creditors). They have a limited time to object.
- If no objections, the court appoints an executor (named in will) or administrator (if no will). The fiduciary receives letters testamentary or letters of administration.
- The fiduciary must inventory all estate assets, manage them, pay valid debts, and file any required tax returns (federal and NY estate tax).
- After paying debts and taxes, distribute remaining assets to beneficiaries. File a final accounting with the court for approval.
New York Estate Tax & Penalties
In Kings County, estate administration involves statutory executor commissions, potential NY estate tax liability (3.06%-16% on taxable estates over $7.35M), and fiduciary duties with personal liability for breaches.
| Issue | Classification | Financial Impact | Timeline | Court |
|---|---|---|---|---|
| Probate | Judicial proceeding | Filing fees based on estate value; executor commissions per SCPA § 2307 | 12-24 months | Kings County Surrogate’s Court |
| NY Estate Tax | Tax liability | 3.06%-16% on taxable estate over $7.35M; cliff effect at 105% of exemption | Return due 9 months after death | NY Department of Taxation and Finance |
| Will Contest | Litigation | Estate frozen during proceedings; legal fees; potential surcharge | 12-24 months | Kings County Surrogate’s Court |
| Breach of Fiduciary Duty | Civil liability | Surcharge (personal liability); removal as fiduciary; attorney fees | Varies | Kings County Surrogate’s Court |
Results may vary. Each estate matter depends on specific facts, asset types, family dynamics, and court procedures.
Trust & Estate Experience in Brooklyn
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, probate, and trust administration matters. Our approach focuses on clear communication and careful attention to New York’s specific estate tax rules and Surrogate’s Court procedures.
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’ — 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 Kings County Surrogate’s Court?
Probate in Kings County typically takes 12-24 months. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated: 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 over $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.
What happens if someone contests a will in Brooklyn?
If a will is contested in Kings County Surrogate’s Court, the estate is typically frozen during litigation. The court will hear grounds like undue influence, lack of capacity, or improper execution. These proceedings often take 12-24 months.
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.
Brooklyn Trust & Estate Lawyer Near You
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, and Flatbush Ave. We represent clients throughout Brooklyn neighborhoods including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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
- New York Trust & Estate Lawyer — State hub page
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- Mr. Sris Attorney Profile
- New York Law Office Location
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.