Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL), which governs wills, trusts, and estate administration. The Surrogate’s Court Procedure Act (SCPA) establishes procedures for probate and estate proceedings in Surrogate’s Court. New York imposes an estate tax on estates exceeding $7.35 million (2026) under Tax Law § 951 et seq., with rates ranging from 3.06% to 16%. Executor commissions follow statutory rates under SCPA § 2307.
Last verified: March 2026 | Tompkins County Supreme Court | New York Estates, Powers and Trusts Law
Official New York Legal Resources
Tompkins County Surrogate’s Court Procedures
Wills are probated through the Surrogate’s Court in Tompkins County. The court appoints executors or administrators and issues citations to interested parties. Inventory and accounting requirements must be completed according to court schedules.
- File the original will and petition for probate with the Surrogate’s Court.
- The court reviews the petition and appoints the executor or administrator.
- Citations are issued to all heirs, beneficiaries, and creditors.
- Prepare and file a complete inventory of estate assets.
- Pay valid debts and file required tax returns.
- Distribute remaining assets to beneficiaries after court approval.
New York Estate Consequences
In Tompkins County, estate matters involve specific legal standards and potential consequences under New York law.
| Issue | Legal Standard | Potential Consequences |
|---|---|---|
| Will Contests | Testamentary capacity, undue influence | Estate frozen during litigation; possible intestacy |
| Breach of Fiduciary Duty | SCPA fiduciary standards | Surcharge, removal, personal liability |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06-16% tax on entire estate if over 105% of exemption |
| Probate Delays | SCPA timelines | 12-24 month process; asset distribution halted |
Results may vary based on specific case facts and court decisions.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings combined legal experience to trust and estate matters throughout New York. We understand the details of New York’s estate tax system, Surrogate’s Court procedures, and fiduciary responsibilities under EPTL and SCPA.
Our Approach to Trust & Estate Matters
We provide full representation for estate planning, probate administration, and Surrogate’s Court proceedings in Tompkins County. Our approach focuses on proper document preparation, compliance with New York statutory requirements, and efficient court procedures.
Results may vary based on specific case facts and court decisions.
Serving Tompkins County and the Finger Lakes Region
Our New York location serves clients at Tompkins County courts. We represent individuals and families throughout Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, and Enfield.
Trust and estate lawyer near Tompkins County Surrogate’s Court. 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’ 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 Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend the timeline.
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, with specific rates for different value tiers.
When is the New York estate tax return due?
The New York estate tax return 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 during a will contest in Surrogate’s Court?
During a will contest, the estate is typically frozen while the court examines the will’s validity. Interested parties receive citations, and the court reviews evidence of testamentary capacity, undue influence, or fraud.
Related Legal Services
- New York Trust & Estate Lawyer – Statewide hub page
- Albany County Trust & Estate Lawyer – Serving nearby locality
- Tompkins County Business Lawyer – Related practice area
- Mr. Sris Attorney Profile – Learn more about our founding attorney
Last verified: March 2026. Information current as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.