Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline 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 from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Westchester County Supreme Court | New York State Senate EPTL
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator and issues citations to interested parties. An inventory and accounting of the estate are required by law.
- File the will and petition: File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the required filing fee based on estate value.
- Serve citations to interested parties: The court will issue citations to all interested parties, including heirs and beneficiaries, notifying them of the probate proceeding.
- Appoint the executor or administrator: The court will formally appoint the executor (named in the will) or an administrator (if no will) and issue letters testamentary or letters of administration.
- Inventory and manage estate assets: The fiduciary must inventory all estate assets, manage them prudently, and may need to open an estate bank account.
- Pay debts and taxes: Pay valid creditor claims and file any required federal (IRS Form 706) and New York (Form ET-706) estate tax returns within 9 months of death.
- File final accounting and distribute assets: Prepare and file a final accounting with the Surrogate’s Court for approval. Once approved, distribute the remaining assets to the beneficiaries.
Consequences in Trust & Estate Matters
In Westchester County, failures in estate administration or fiduciary duty can lead to surcharges, removal, and estate tax penalties, including the “cliff” tax on the entire estate if the exemption is exceeded by more than 5%.
| Issue | Legal Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal as fiduciary, personal liability | Full value of loss + legal fees |
| Will Contest | EPTL Challenge | Estate frozen during litigation (12-24 months) | High litigation costs, potential invalidation |
| NY Estate Tax Non-Compliance | Tax Law § 951 et seq. | Penalties, interest, “cliff” tax on entire estate | 3.06% – 16% of taxable estate + penalties |
| Missed Probate Deadline | SCPA Procedure | Delays in asset distribution, additional court oversight | Accrued interest, additional fees |
Results may vary. Each case depends on its specific facts and circumstances.
Firm Credentials
Founded in 1997 by former prosecutor Mr. Sris, Law Offices Of SRIS, P.C. brings over 120 years of combined attorney experience to trust and estate matters. The firm’s approach is guided by a deep understanding of New York’s EPTL and SCPA statutes.
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’ under 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 under the Surrogate’s Court Procedure Act (SCPA). A small estate affidavit can expedite the process for estates valued under $50,000.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The rate is graduated, starting at 5% on the first $100,000 and decreasing on higher amounts.
What happens if someone contests a will in New York?
If a will is contested under the Estates, Powers and Trusts Law (EPTL), the Surrogate’s Court will freeze estate distributions pending litigation. The process can take 12-24 months and may result in the will being upheld, modified, or invalidated.
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.
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 throughout the Westchester County area and surrounding communities.
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.