Trust & Estate Lawyer in Nassau County, NY
In Nassau County, probate typically takes 12-24 months, and executor commissions are statutory under SCPA § 2307. Law Offices Of SRIS, P.C. offers 24/7 consultations at (888) 437-7747 for Nassau County residents facing estate planning or administration challenges.
New York Trust & Estate Law
New York trust and estate law is governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for probate, estate administration, trust creation and management, and fiduciary responsibilities. The New York estate tax, under Tax Law § 951 et seq., imposes rates from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Nassau County Supreme Court | NY EPTL official text
Official Legal Resources
For the complete text of New York’s estate laws, refer to the official state legislature website: NY Estates, Powers and Trusts Law (EPTL). For court procedures and forms specific to Nassau County, visit the Nassau County Supreme Court website.
Nassau County Surrogate’s Court Process
Wills are probated through the Nassau 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 EPTL guidelines.
- File the will and petition: File the original will and a petition for probate with the Nassau County Surrogate’s Court. Pay the filing fee based on estate value.
- Serve citation to interested parties: The court issues a citation to all interested parties (heirs, beneficiaries, creditors). This provides notice and an opportunity to object.
- Appoint executor/administrator: The court appoints an executor (if there’s a will) or administrator (if no will). This person receives letters testamentary or letters of administration.
- Inventory and manage assets: The fiduciary must inventory all estate assets, manage them prudently, and pay valid debts and expenses.
- File accounting and distribute: File a formal accounting with the court showing all transactions. After court approval, distribute remaining assets to beneficiaries.
- File tax returns: File federal (Form 706) and New York (Form ET-706) estate tax returns if required. Due 9 months after death.
Penalties and Consequences
In Nassau County, failure to properly administer an estate or breach of fiduciary duty can result in surcharge (personal financial liability), removal as executor, and estate freezing during will contests.
| Issue | Classification | Potential Consequence | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen; litigation costs | Attorney fees; reduced estate value |
| Breach of Fiduciary Duty | Surcharge Proceeding | Personal liability; removal | Surcharge amount + fees |
| Missed NY Estate Tax Filing | Tax Penalty | Interest + penalties | % of tax due + accruing interest |
| Probate without Will (Intestacy) | Administration Proceeding | Statutory distribution | May not reflect decedent’s wishes |
Results may vary. Each estate matter depends on unique facts and court discretion.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm represents clients across New York with a focus on precise, case-specific legal strategies. Our combined attorney experience exceeds 120 years, handling over 4,739 matters firm-wide.
Case Experience
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our attorneys approach each Nassau County estate matter with a focus on efficient administration and protecting client interests.
Results may vary. Prior results do not aim for a similar outcome.
Local Nassau County Representation
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway. As a trust and estate lawyer near Mineola and the Nassau County courthouses, we serve communities including Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset.
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 the ‘cliff effect,’ where the entire estate is taxed, not just the excess.
How long does probate take in Nassau County Surrogate’s Court?
Probate typically takes 12-24 months in Nassau County. Small estates under $50,000 can use an expedited affidavit process. Will contests can extend the timeline significantly.
What are the executor’s commission rates in New York?
Executor commissions are statutory under SCPA § 2307. The rate is graduated based on the estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and so on.
When is a New York estate tax return due?
The NY 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.
What happens if someone breaches fiduciary duty as an executor?
A breach of fiduciary duty can lead to surcharge (personal financial liability), removal as executor, and potential attorney’s fees. The Surrogate’s Court oversees these proceedings.
Related Legal Resources
For more information, visit our New York Trust & Estate Lawyer hub page. We also assist with business law, civil litigation, and contract disputes in Nassau County. 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.