Trust & Estate Lawyer in Queens County (Queens), NY
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL), which defines wills, trusts, and powers of appointment. The Surrogate’s Court Procedure Act (SCPA) governs probate and administration proceedings in courts like the Queens County Surrogate’s Court. New York also imposes a state-level estate tax under Tax Law § 951 et seq., with an exemption amount that differs from the federal exemption.
Last verified: March 2026 | Queens County Surrogate’s Court | New York State Legislature EPTL
Official Legal Resources
Queens County Surrogate’s Court Process
Wills are probated through the Queens County Surrogate’s Court. The court appoints an executor or administrator, who must issue citations to all interested parties. A detailed inventory and accounting of the estate is required by the court.
- File the original will and a petition for probate with the Queens County Surrogate’s Court.
- Obtain court appointment (letters testamentary or letters of administration) for the executor or administrator.
- Issue formal citations to all heirs, beneficiaries, and other interested parties as mandated by the SCPA.
- Prepare and file a detailed inventory of all estate assets with the court.
- File required accountings and address any creditor claims during the administration period.
- File federal and New York estate tax returns if applicable, then distribute assets to beneficiaries after court approval.
Penalties and Consequences
In Queens County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal, and estate litigation that freezes assets for 12-24 months.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen; legal fees | Citation to parties; 12-24 month timeline |
| Breach of Fiduciary Duty | SCPA Enforcement | Surcharge; removal; personal liability | Accounting proceeding; potential removal |
| NY Estate Tax Non-Filing | Tax Law § 951 et seq. | Tax on entire estate if over 105% of exemption; penalties & interest | NY Tax Department assessment |
| Probate Delay | SCPA Timeline | Executor commission delayed; asset distribution halted | Court calendar backlog |
Results may vary. The outcomes described are based on general New York law and procedural norms. Each case depends on its specific facts.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm operates with the principle of “Global advocacy. Local precision.” Our attorneys have a combined 120+ years of legal experience handling trust and estate matters across multiple states.
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 Queens County Surrogate’s Court?
Probate typically takes 12 to 24 months in Queens County Surrogate’s Court under the Surrogate’s Court Procedure Act (SCPA). For small estates valued under $50,000, an expedited small estate affidavit process is available.
What are the executor commissions in New York?
Executor commissions in New York are statutory and calculated based on the estate value according to SCPA § 2307. The commission is a percentage of the assets received and paid out by the executor.
When is a New York estate tax return due?
A New York estate tax return is due 9 months after the date of death. It is required for estates whose gross value exceeds the New York estate tax exemption amount.
What happens during a will contest in Surrogate’s Court?
During a will contest, the estate is typically frozen while the Surrogate’s Court examines the will’s validity under the Estates, Powers and Trusts Law (EPTL). The process can take 12-24 months and involves citations to interested parties.
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our firm-wide favorable outcome rate is 93%+.
Results may vary. Prior results do not aim for a similar outcome. Each case is unique.
Local Representation in Queens
Our New York location serves clients at Queens County courts. We are accessible via I-495 (LIE), Grand Central Parkway, Van Wyck Expressway, and the BQE.
Trust & Estate lawyer near Queens County (Queens) and the surrounding neighborhoods of Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
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.
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Last verified: March 2026. Information current as of this date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.