Trust & Estate Lawyer in Queens County (Queens), NY
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 establish the legal framework for creating wills and trusts, appointing fiduciaries, administering estates, and resolving disputes in Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding the exemption amount with rates from 3.06% to 16%.
Last verified: March 2026 | Queens County Surrogate’s Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws, refer to the NY Estates, Powers and Trusts Law (official New York State Legislature website). For court procedures and forms, visit the Queens County Supreme Court website (New York Unified Court System).
Queens County Estate Procedures
Wills are probated through the Queens County Surrogate’s Court. The court appoints an executor or administrator who must issue citations to all interested parties. A full inventory and accounting of estate assets is required by law.
- File the will and petition for probate: Submit the original will and a petition for probate to the Queens County Surrogate’s Court. Pay the filing fee based on the estate’s value.
- Obtain letters testamentary or administration: The court will issue letters testamentary (if there’s a will) or letters of administration (if no will) to the appointed executor or administrator.
- Notify creditors and interested parties: Publish a notice to creditors in a local newspaper and serve citations on all heirs, beneficiaries, and other interested parties as required by law.
- Inventory and manage estate assets: Prepare an inventory of all estate assets, open an estate bank account, pay valid debts and expenses, and manage assets during the administration period.
- File tax returns and accountings: File federal and New York estate tax returns if required. Prepare and file a final accounting with the Surrogate’s Court for approval before distribution.
- Distribute assets and close the estate: After court approval of the accounting, distribute the remaining assets to the beneficiaries according to the will or intestacy laws and obtain a decree discharging the fiduciary.
Estate Administration Requirements & Consequences
In Queens County, estate administration involves statutory filing fees based on estate value, executor commissions under SCPA § 2307, and potential New York estate tax liability of 3.06-16% on taxable estates exceeding $6.94 million.
| Matter | Governing Law | Timeline | Financial Impact | Key Consideration |
|---|---|---|---|---|
| Probate | SCPA | 12-24 months | Court fees + executor commission | Required for will validation |
| Small Estate | SCPA § 1301 | Expedited | Reduced fees | Estates under $50,000 |
| Will Contest | EPTL § 3-2.1 | 12-24+ months | Estate frozen during litigation | Based on capacity/undue influence |
| NY Estate Tax | Tax Law § 951 | Return due 9 months after death | 3.06%-16% on taxable estate | ‘Cliff’ tax on entire estate if >105% exemption |
| Fiduciary Breach | EPTL § 11-1.1 | Varies | Surcharge + removal + attorney fees | Personal liability for mismanagement |
Results may vary. Each estate matter depends on specific facts, asset types, family dynamics, and court scheduling.
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. Our approach focuses on clear communication and careful attention to the details of New York estate law.
Case Experience
Law Offices Of SRIS, P.C. has achieved favorable outcomes in trust and estate matters firm-wide across VA, MD, NJ, NY, and DC. Our attorneys understand the procedural requirements of Surrogate’s Court and the substantive details of New York estate law.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Local Representation in Queens County
Our New York location serves clients at Queens County courts. We represent individuals and families throughout Queens, including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
Trust & Estate lawyer near Queens County Surrogate’s Court. 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 exceeding 105% of this amount face a ‘cliff’ tax on the entire estate value, not just the excess.
How long does probate take in Queens County Surrogate’s Court?
Probate typically takes 12 to 24 months in Queens County. Small estates under $50,000 can use an expedited affidavit process. Will contests can extend the timeline significantly.
What happens if someone contests a will in New York?
The estate is frozen during litigation. The Surrogate’s Court will hear objections based on lack of capacity, undue influence, fraud, or improper execution. The process requires formal citations to all interested parties.
What are the executor’s fees in New York?
Executor commissions are set by statute under SCPA § 2307. The fee is a percentage of the estate assets received and paid out, typically ranging from 2% to 5% based on the estate’s total value.
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 Resources
For more information about estate planning in New York, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring areas including Albany County and Broome County. If you need assistance with other legal matters in Queens County, consider our services for business law or civil litigation. Learn more about Mr. Sris’s background and experience.
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.