Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax applies to estates exceeding $6.94 million in 2026, with rates from 3.06% to 16% (NY Tax Law § 951 et seq.). Unlike federal law, New York does not allow portability of the exemption between spouses, and the ‘cliff’ provision means estates over the 105% threshold are taxed on their entire value.
Last verified: March 2026 | Tompkins County Supreme Court | NY Senate EPTL
Official Legal Resources
For the full text of the law, refer to the New York Estates, Powers and Trusts Law (official NY Senate website). For court procedures and forms, visit the Tompkins County Supreme Court website (official NY Courts .gov domain).
Tompkins County Surrogate’s Court Process
Wills are probated through the Tompkins County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires a formal inventory and accounting. Trust administration follows the terms of the trust instrument and EPTL provisions.
- File the will and petition for probate: Submit the original will and a petition to the Tompkins County Surrogate’s Court to appoint an executor.
- Serve citations to interested parties: Notify all heirs and beneficiaries as required by the Surrogate’s Court Procedure Act (SCPA).
- Inventory and appraise estate assets: Prepare a detailed inventory of the decedent’s assets for court review and potential tax purposes.
- Pay debts and file tax returns: Settle valid creditor claims and file any required federal and New York estate tax returns within deadlines.
- Distribute remaining assets: After court approval, distribute the remaining estate to the beneficiaries as outlined in the will or by law.
- File a final accounting: Submit a final accounting report to the Surrogate’s Court detailing all financial transactions of the estate.
Penalties and Consequences
In Tompkins County, failure to properly administer an estate or a breach of fiduciary duty can lead to surcharges, removal, and denial of commissions. The New York estate tax carries significant financial consequences for estates over the exemption cliff.
| Issue | Classification / Standard | Potential Consequence | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Litigation | Estate frozen during proceedings (12-24 months) | Legal fees, delayed distributions |
| Breach of Fiduciary Duty | Surcharge, Removal (SCPA) | Personal liability for losses, denial of commission | Repayment of estate losses |
| NY Estate Tax Non-Compliance | Tax on entire estate (Tax Law § 951) | Penalties, interest, tax on full value if over cliff | 3.06% – 16% of estate value |
| Improper Probate Filing | Court rejection, delays | Process restart, additional citations | Increased legal and court costs |
Results may vary. Each case depends on its specific 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 attorney experience to trust and estate matters. Our approach is case-specific, focusing on the precise legal and financial details of each client’s situation.
Case Results
Law Offices Of SRIS, P.C. has achieved favorable outcomes in numerous cases firm-wide across VA, MD, NJ, NY, and DC.
Results may vary. Prior results do not aim for a similar outcome.
Local Trust & Estate Lawyer Near Tompkins County
Our New York location serves clients at Tompkins County courts. We represent individuals and families in Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, and Enfield.
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?
$6.94 million for 2026. Estates exceeding 105% of this amount are taxed on the entire estate, not just the excess, due to the ‘cliff’ effect (NY Tax Law § 951 et seq.).
How long does probate take in Tompkins County Surrogate’s Court?
Typically 12-24 months. A small estate affidavit can expedite the process for estates valued under $50,000.
What is the executor’s commission in New York?
It is a statutory fee set by SCPA § 2307, calculated as a percentage of the estate’s value.
What happens if someone contests a will in New York?
The estate is frozen during litigation, which can last 12-24 months. Grounds include lack of capacity, undue influence, or improper execution.
What are the penalties for a breach of fiduciary duty by an executor?
The court can order a surcharge (repayment of losses), removal from the role, and denial of commissions.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law in Tompkins County and civil litigation in Tompkins County. 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.