Trust & Estate Lawyer in Monroe County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Monroe County, handling wills, probate, and estate tax planning under NY Estates, Powers and Trusts Law (EPTL). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients throughout the Finger Lakes region by appointment only.
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 procedures for probate, estate administration, fiduciary duties, and the state’s unique estate tax system, which includes a “cliff” effect for estates exceeding the exemption threshold.
Last verified: March 2026 | Monroe County Supreme Court | NY Senate EPTL
Official New York Legal Resources
Monroe County Surrogate’s Court Process
Wills are probated through the Monroe County Surrogate’s Court. The court appoints an executor or administrator and issues citations to interested parties. An inventory and accounting of estate assets are required by law.
- File the will and petition: File the original will and a petition for probate with the Monroe County Surrogate’s Court. Pay the required filing fee based on estate value.
- Obtain appointment and citation: The court will appoint the executor or administrator. A citation is issued to all interested parties, providing notice of the proceedings.
- Prepare inventory and accounting: Prepare and file an inventory of estate assets. Manage estate administration, pay debts and taxes, and prepare periodic accountings as required.
- File tax returns: File federal and New York estate tax returns if applicable. The NY return is due 9 months after death for estates exceeding the exemption.
- Distribute assets and close estate: Distribute remaining assets to beneficiaries according to the will or intestacy laws. File a final accounting and petition for discharge to close the estate.
Trust & Estate Consequences in New York
In Monroe County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal, and full estate taxation under NY Tax Law § 951 et seq. if the cliff effect is triggered.
| Issue | Legal Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Significant legal fees, delayed distributions |
| Breach of Fiduciary Duty | SCPA Enforcement Action | Surcharge, removal as executor/trustee | Personal liability for estate losses |
| NY Estate Tax Non-Compliance | Tax Law § 951 et seq. | Penalties, interest, audit | Tax rates 3.06% to 16% on entire estate if over cliff |
| Missed Probate Deadline | Administrative Delay | Assets cannot be legally transferred | Executor liability for losses |
Results may vary. Each estate 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 trust and estate matters in New York. Our approach combines global advocacy with local precision for Monroe County clients.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington D.C.
Results may vary. Prior results do not aim for a similar outcome.
Serving Monroe County
Our New York location serves clients at Monroe County courts. We represent individuals and families throughout the Finger Lakes region.
Trust & Estate lawyer near Monroe County and the surrounding communities of Rochester, Irondequoit, Greece, Brighton, Pittsford, Fairport, Henrietta, Webster, Brockport, Penfield, Spencerport, and Gates.
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
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 Monroe County Surrogate’s Court?
Probate typically takes 12 to 24 months in Monroe County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend the timeline significantly.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate’s value, providing compensation for the executor’s services.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. It’s separate from the federal return and must be filed with the New York State Department of Taxation and Finance.
What happens if someone breaches their fiduciary duty as an executor?
A breach of fiduciary duty can lead to surcharge (monetary penalties), removal as executor, and potential personal liability for losses to the estate. The Surrogate’s Court oversees these matters.
Related Legal Services
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.