Trust & Estate Lawyer in Westchester County, 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 define the legal framework for creating wills and trusts, appointing fiduciaries like executors and trustees, and administering estates through the Surrogate’s Court. A key component is New York’s estate tax, outlined in Tax Law § 951 et seq., which imposes a graduated tax on estates exceeding the annual exemption amount, with rates from 3.06% to 16%.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature EPTL
Official Legal Resources
For the most current statutory language, refer to the official New York State Legislature website for the Estates, Powers and Trusts Law (EPTL). For court-specific procedures and forms in Westchester County, visit the Westchester County Supreme Court, 9th Judicial District website.
Westchester County Surrogate’s Court Process
In Westchester County, wills are probated and estates are administered through the Surrogate’s Court, which is a division of the Supreme Court. The process is formal and requires strict adherence to the SCPA. A key local procedural fact is that the court requires an inventory and accounting from the executor or administrator, and citations must be served on all interested parties before an estate can be settled.
- File the Petition: Submit the original will and a petition for probate to the Westchester County Surrogate’s Court with the required filing fee.
- Serve Citations: The court issues citations to all heirs, beneficiaries, and known creditors, providing legal notice of the proceedings.
- Court Appointment: If no objections are filed, the court appoints the executor (named in the will) or an administrator (if no will exists) and issues official letters.
- Estate Administration: The fiduciary inventories assets, pays valid debts and taxes, and manages the estate, following duties under the EPTL.
- Final Accounting & Distribution: File a final accounting with the court. Once approved, distribute assets to beneficiaries and formally close the estate.
Estate Tax & Fiduciary Consequences in New York
In Westchester County, failure to comply with trust and estate laws can lead to estate tax penalties, fiduciary surcharges, and prolonged court proceedings.
| Issue | Classification / Standard | Financial Impact | Court Consequence |
|---|---|---|---|
| Estate Tax Non-Filing | Tax Law Violation | Penalties & interest on tax due | NY Dept. of Tax & Finance audit |
| Breach of Fiduciary Duty | EPTL / SCPA Violation | Surcharge (personal liability) | Removal as executor/trustee |
| Will Contest | Litigation in Surrogate’s Court | Estate assets frozen; legal fees | 12-24 month litigation timeline |
| Probate Delay | Administrative non-compliance | Asset depreciation; lost income | Court sanctions; additional hearings |
Results may vary. Estate outcomes depend on the specific facts, assets, and compliance with complex tax and probate laws.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by Mr. Sris, a former prosecutor. 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 matters, where we apply broad legal knowledge to the specific procedures of Westchester County Surrogate’s Court.
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%+. These results encompass a wide range of legal matters, demonstrating the firm’s extensive litigation and negotiation experience.
Prior results do not aim for a similar outcome. Each case is unique.
Trust & Estate Lawyer Near Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, and the Taconic State Parkway. We represent individuals and families throughout the Westchester County area and surrounding communities, including White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
Availability: 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’ under Tax Law § 951 et seq.: 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 Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed under the Surrogate’s Court Procedure Act (SCPA).
What happens if someone contests a will in New York?
If a will is contested, the Surrogate’s Court issues citations to all interested parties and the estate is frozen during litigation. The court examines the will’s validity under the Estates, Powers and Trusts Law (EPTL), which can take 12-24 months to resolve.
What is the executor’s commission in New York?
Executor commissions in New York are set by statute in SCPA § 2307. The commission is a percentage of the estate’s value received and paid out. The exact rate is calculated on a sliding scale, providing compensation for the executor’s fiduciary services.
Do I need a lawyer to probate an estate in Westchester County?
While not legally required, having a lawyer is strongly advised. The Surrogate’s Court process involves complex filings, accounting, tax returns, and fiduciary duties. An attorney ensures compliance with EPTL and SCPA, protects the executor from personal liability, and navigates potential disputes.
Related Legal Services
For more information on estate planning across New York, see our New York Trust & Estate Lawyer hub page. We also assist clients in Westchester County with business law and civil litigation matters. Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information is updated from court records and statutes as of this date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance regarding your specific situation.