Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL), Surrogate’s Court Procedure Act (SCPA), and Tax Law § 951 et seq. for estate tax purposes. These statutes establish the legal framework for wills, trusts, probate, fiduciary duties, and estate taxation in Brooklyn and throughout New York State.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Trust & Estate Resources
Brooklyn Surrogate’s Court Procedures
Kings County Surrogate’s Court handles all probate, estate administration, and trust matters for Brooklyn residents. The court requires specific procedures that differ from other New York counties.
- File the original will and death certificate with the petition for probate at the Kings County Surrogate’s Court.
- The court issues citations to all interested parties, including heirs and beneficiaries, providing formal notice of the proceedings.
- If no objections are filed, the court appoints an executor (with a will) or administrator (without a will) and issues letters testamentary or letters of administration.
- The fiduciary must prepare and file an inventory of estate assets within specific timeframes set by the court.
- For estates exceeding the New York exemption, file both federal (Form 706) and New York estate tax returns within 9 months of death.
- After paying all debts, taxes, and expenses, the fiduciary distributes remaining assets and files a final accounting to close the estate.
New York Estate Tax and Penalties
In Kings County, New York estate tax applies to estates exceeding $7.35 million (2026) with rates from 3.06% to 16%, and the unique “cliff effect” means estates exceeding 105% of the exemption are taxed on the entire value.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Estate Tax Liability | Taxable Estate | 3.06%-16% of estate value | Return due 9 months after death | “Cliff effect” – entire estate taxed if over 105% of exemption |
| Late Estate Tax Filing | Penalty | Up to 25% penalty plus interest | Accrues from due date | Department of Taxation and Finance enforcement |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal as fiduciary | Court proceedings required | Personal liability for losses |
| Will Contest | EPTL Challenge | Estate frozen during litigation | 12-24 months resolution | Legal fees from estate assets |
Results may vary. Each estate matter depends on specific facts and circumstances.
Trust & Estate Experience in Brooklyn
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 in Kings County. We understand the specific procedures of Brooklyn Surrogate’s Court and the details of New York’s estate tax system, including the unique “cliff effect” that affects many Brooklyn estates.
Global advocacy. Local precision.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Near Kings County, Brooklyn
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, Flatbush Ave, and Belt Parkway. We represent clients throughout Brooklyn neighborhoods including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C.
New York Location
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’ 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 Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. For small estates under $50,000, you can use an expedited small estate affidavit process to avoid formal probate.
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 5% on the first $100,000, 4% on the next $200,000, and decreasing percentages on larger amounts.
Can I contest a will in Brooklyn Surrogate’s Court?
Yes, you can contest a will in Brooklyn Surrogate’s Court if you have standing as an interested party. Common grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. Will contests typically take 12-24 months to resolve.
What happens if I miss the New York estate tax filing deadline?
Missing the 9-month estate tax filing deadline results in penalties and interest. The New York State Department of Taxation and Finance imposes late filing penalties of up to 25% of the tax due plus interest accruing from the due date.
Related Legal Resources
- New York Trust & Estate Lawyer – State overview
- Albany County Trust & Estate Lawyer – Serving Albany County
- Business Lawyer in Kings County (Brooklyn) – Related practice area
- Mr. Sris Attorney Profile – Learn more about your attorney
- New York Law Location – Our New York office
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.