Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for wills, trusts, probate administration, fiduciary duties, and estate taxation. The New York estate tax has a unique “cliff” provision in Tax Law § 951 et seq., where estates exceeding 105% of the exemption ($7.35 million in 2026) are taxed on the entire value, not just the excess.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York 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 Surrogate’s Court procedures and forms, visit the Westchester County Supreme Court, 9th Judicial District website.
Westchester County Estate Procedures
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL guidelines.
- File the will and petition for probate with the Westchester County Surrogate’s Court.
- Serve citation to all interested parties, including heirs and beneficiaries.
- The court appoints an executor (with a will) or administrator (without a will).
- Prepare and file an inventory of all estate assets with the court.
- Pay valid debts and file required tax returns within 9 months of death.
- Distribute remaining assets to beneficiaries and file final accounting.
Penalties and Consequences
In Westchester County, trust and estate matters involve significant financial consequences: will contests can freeze an estate for 12-24 months, breach of fiduciary duty can result in surcharge and removal, and New York estate tax imposes rates of 3.06% to 16% on taxable estates exceeding the exemption.
| Issue | Classification | Timeline Impact | Financial Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | 12-24 months | Estate frozen during litigation | Attorney fees, family conflict |
| Breach of Fiduciary Duty | SCPA § 2201 et seq. | Varies | Surcharge, removal as fiduciary | Personal liability, court supervision |
| NY Estate Tax | Tax Law § 951 et seq. | Return due 9 months | 3.06%-16% on taxable estate | “Cliff” effect at 105% of exemption |
| Probate Delays | Standard Procedure | 12-24 months | Executor commission: statutory (SCPA § 2307) | Assets inaccessible to beneficiaries |
Results may vary. Each case depends on unique facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to trust and estate matters. We maintain a detailed understanding of New York’s complex estate tax system, including the exemption cliff effect and Surrogate’s Court procedures.
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our experience includes will drafting, trust administration, probate proceedings, estate tax planning, and fiduciary litigation.
Results may vary. Prior results do not aim for a similar outcome.
Westchester County Trust & Estate Lawyer Near Me
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. We represent clients throughout White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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
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’: 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. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rates are: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts over $5 million.
What happens if someone contests a will in New York?
If a will is contested in New York, the estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution under EPTL requirements.
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, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring areas including Albany County and Broome County. In Westchester County, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background and experience.
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.