Trust & Estate Lawyer in Erie County, NY
New York Trust & Estate Law
New York estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL), which governs wills, trusts, and intestate succession. The Surrogate’s Court Procedure Act (SCPA) outlines the rules for probate and estate administration in courts like the Erie County Surrogate’s Court. A key consideration is the New York estate tax, which has an exemption of $7.35 million for 2026 but features a “cliff” effect where exceeding 105% of the exemption triggers tax on the entire estate (NY Tax Law § 951 et seq.).
Last verified: March 2026 | Erie County Surrogate’s Court | NY Senate EPTL
Official Legal Resources
Erie County Estate Procedures
Wills are probated through the Erie County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and accounting. Trust administration follows the terms of the trust instrument and EPTL.
- File the will and petition: File the original will and a petition for probate or letters of administration with the Erie County Surrogate’s Court.
- Serve citations: The court issues citations to all interested parties, including heirs and beneficiaries, to notify them of the proceedings.
- Appoint fiduciary: The court appoints an executor (if there’s a will) or administrator (if there’s no will) to manage the estate.
- Inventory assets: The fiduciary must prepare and file an inventory of the estate’s assets with the Surrogate’s Court.
- Pay debts and taxes: The fiduciary pays valid creditors’ claims and files any required federal and New York estate tax returns.
- Distribute assets: After court approval of the final accounting, the remaining assets are distributed to the beneficiaries per the will or intestacy laws.
Potential Outcomes & Timelines
In Erie County, trust and estate matters involve court-supervised processes with statutory timelines and potential fiduciary liability.
| Matter | Governing Law | Typical Timeline | Key Considerations |
|---|---|---|---|
| Probate | SCPA | 12-24 months | Executor commission under SCPA § 2307; court accounting required. |
| Will Contest | EPTL | 12-24 months | Estate frozen during litigation; grounds include lack of capacity, undue influence. |
| Estate Tax | NY Tax Law § 951 | Return due 9 months after death | “Cliff” effect: tax on entire estate if value exceeds 105% of $7.35M exemption. |
| Small Estate | SCPA | Expedited | Affidavit available for estates under $50,000. |
Results may vary. Each estate matter depends on its unique facts, asset complexity, and court procedures.
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 estate planning and probate matters. Our approach is guided by a deep understanding of New York’s EPTL and SCPA.
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 Erie County Surrogate’s Court?
Probate typically takes 12 to 24 months in Erie 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 happens if someone contests a will in New York?
A will contest freezes the estate distribution. The Surrogate’s Court will hear objections based on lack of capacity, undue influence, fraud, or improper execution under NY Estates, Powers and Trusts Law (EPTL). The process can take 12-24 months.
What are the executor’s fees in New York?
Executor commissions in New York are statutory and calculated based on the estate value, as outlined in SCPA § 2307. The fees are typically a percentage of the assets received and paid out.
Do I need a lawyer to create a trust in New York?
Yes. While not legally required, drafting a trust involves complex legal and tax implications under NY EPTL. An attorney ensures the document is valid, achieves your goals, and complies with state laws to avoid future litigation or tax issues.
Local Estate Planning Help in Erie County
Our New York location serves clients at Erie County courts, accessible via I-90 (NYS Thruway), I-81, and Route 17/I-86. We are a trust and estate lawyer near Buffalo and the surrounding communities.
We serve clients in: Buffalo, Cheektowaga, Amherst, Tonawanda, Hamburg, Orchard Park, Clarence, Lancaster, West Seneca, Lackawanna, East Aurora, Kenmore, Williamsville, Depew.
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 Resources
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.