Trust & Estate Lawyer in New York County (Manhattan), NY
New York County estate planning involves complex statutes including NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Manhattan, handling wills, trusts, probate, and estate tax matters with New York’s unique $7.35 million exemption and cliff effect taxation.
The New York estate tax exemption is $7.35 million for 2026, but estates exceeding 105% of this amount face taxes on the entire value, not just the excess.
New York Trust & Estate Statutes
New York trust and estate law is governed by multiple statutes including the Estates, Powers and Trusts Law (EPTL), Surrogate’s Court Procedure Act (SCPA), and Tax Law § 951 et seq. for estate taxation. These laws establish procedures for will execution, trust creation, probate administration, and fiduciary responsibilities in Manhattan’s Surrogate’s Court.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Estate Law Resources
For current New York estate law information, consult these official government resources:
Manhattan Estate Administration Process
Wills are probated through the New York County Surrogate’s Court, which appoints executors and oversees estate administration. The court issues citations to interested parties and requires detailed inventory and accounting.
- File the original will and probate petition with Surrogate’s Court
- Obtain letters testamentary appointing the executor
- Serve citation to all heirs and beneficiaries
- Prepare and file inventory of estate assets
- Pay valid debts and file tax returns within 9 months
- Distribute remaining assets after court approval
New York Estate Tax and Penalties
In New York County, estate matters involve tax rates of 3.06-16% on taxable estates over $7.35 million, with the unique cliff effect taxing the entire estate if it exceeds 105% of the exemption.
| Matter | Classification | Timeline | Fees/Commissions | Tax Impact |
|---|---|---|---|---|
| Probate Administration | Surrogate’s Court Proceeding | 12-24 months | Statutory executor fees (SCPA § 2307) | Estate tax if >$7.35M |
| Will Contest | Estate Litigation | 12-24 months | Court costs + attorney fees | Estate frozen during contest |
| Trust Administration | Fiduciary Proceeding | Varies by complexity | Trustee commissions | Income tax on trust earnings |
| Estate Tax Return | Tax Compliance | Due 9 months after death | Preparation fees | 3.06-16% on taxable estate |
Results may vary based on individual circumstances and court decisions.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. With 120+ years of combined attorney experience and 4,739+ documented case results firm-wide, our firm brings substantial knowledge to New York trust and estate matters. We provide full representation for wills, trusts, probate, and estate tax planning in Manhattan.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our experience includes estate planning, will preparation, trust administration, and probate matters.
Results may vary based on individual circumstances and court decisions.
Manhattan Trust & Estate Lawyer Near Me
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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’ where estates exceeding 105% of the exemption are taxed on the entire estate value, not just the excess amount.
How long does probate take in New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value, typically 2-5% depending on the estate size and complexity.
Does New York have portability for estate tax exemptions?
No, New York does NOT have portability for estate tax exemptions between spouses. Each individual has their own $7.35 million exemption that cannot be transferred to a surviving spouse upon death.
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.
Related Legal Services
For other legal needs in Manhattan, consider:
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.