Trust & Estate Lawyer in Nassau County, NY
In Nassau County, estate matters are governed by New York’s Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). The New York estate tax exemption is $6.94 million for 2026, but estates exceeding 105% of this face a tax on the entire value.
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 legal framework for creating wills and trusts, appointing fiduciaries (executors and trustees), administering estates, and resolving disputes in Surrogate’s Court. The New York estate tax, governed by Tax Law § 951 et seq., imposes a graduated tax on estates exceeding the exemption amount, with rates from 3.06% to 16%.
Last verified: March 2026 | Nassau County Supreme Court | New York State Legislature EPTL
Official Legal Resources
For the full text of New York’s estate laws, refer to the official state legislature website: NY Estates, Powers and Trusts Law (EPTL) (official New York State Senate). For procedures and forms related to Nassau County, visit the court’s official site: Nassau County Supreme Court, 10th Judicial District (nycourts.gov).
Nassau County Surrogate’s Court Process
Wills are probated through the Nassau County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the estate’s inventory and accounting. Trust administration follows the terms of the trust instrument and EPTL requirements.
- File the Petition: Submit the original will and a petition for probate to the Surrogate’s Court with the appropriate filing fee.
- Court Citation: The court issues citations to all heirs, beneficiaries, and known creditors, providing legal notice.
- Fiduciary Appointment: The court reviews qualifications and appoints the executor (named in the will) or an administrator.
- Estate Administration: The fiduciary inventories assets, pays valid debts, and files any required NY estate tax return within 9 months.
- Asset Distribution: After debts and taxes are settled, remaining assets are distributed to the beneficiaries as directed.
- Final Accounting: The executor files a final accounting with the court for approval before the estate is officially closed.
Penalties and Consequences in Estate Matters
In Nassau County, failures in estate administration can lead to surcharges (monetary penalties), removal of the fiduciary, and estate freezing during will contests.
| Issue | Legal Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Breach of Fiduciary Duty | Civil Wrong | Surcharge, Removal, Personal Liability | Full restitution to estate + legal fees |
| Will Contest (Invalidation) | Surrogate’s Court Proceeding | Estate Frozen, Intestacy Distribution | High litigation costs, delayed distribution |
| NY Estate Tax Non-Payment | Tax Law Violation | Penalties, Interest, Lien on Estate Assets | Tax due + 10-50% penalty + interest |
| Missed Probate Deadline | Procedural Default | Court Sanctions, Delayed Administration | Additional court fees, legal costs |
Results may vary. Estate outcomes depend on the specific facts, assets, and applicable laws.
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 attorney experience to each case. Our tagline, Global advocacy. Local precision., reflects our approach to trust and estate law in Nassau County and across New York.
Case Results
Law Offices Of SRIS, P.C. has achieved 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.
Local Estate Lawyer Near Nassau County
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway. We are a trust and estate lawyer near Mineola, Garden City, and the wider Nassau County area.
We serve clients in Mineola, Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset.
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 amount?
The New York estate tax exemption is $6.94 million for 2026. Estates valued under this amount generally owe no NY estate tax. However, New York has a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
How long does probate take in Nassau County Surrogate’s Court?
Probate in Nassau County typically takes 12 to 24 months. The timeline depends on estate complexity, asset location, and whether any disputes arise. Small estates under $50,000 may use an expedited affidavit process to bypass full probate.
What happens if someone contests a will in New York?
A will contest freezes estate distribution. The Surrogate’s Court will hold proceedings to determine the will’s validity. Grounds include lack of capacity, undue influence, fraud, or improper execution. These cases often take 12-24 months to resolve.
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. For example, the fee is 5% on the first $100,000, 4% on the next $200,000, and decreasing percentages on larger amounts.
Do I need a lawyer to probate a will in Nassau County?
While not legally required, the Surrogate’s Court process involves complex petitions, citations, accountings, and legal notices. An experienced estate lawyer ensures compliance with NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA) rules.
Related Legal Resources
New York Trust & Estate Lawyer Hub |
Albany County Estate Lawyer |
Nassau County Business Lawyer |
Attorney Mr. Sris Profile
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.