Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York. Estate planning and probate matters are governed by New York Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). The firm has 4,739+ documented case results firm-wide across multiple states. Our Westchester County location serves clients throughout the Hudson Valley region.
New York Trust & Estate Law
New York trust and estate law involves wills, probate, trusts, and estate administration under the New York Estates, Powers and Trusts Law (EPTL). The Surrogate’s Court handles probate proceedings, will contests, and estate administration. New York has a separate estate tax with a $7.35 million exemption for 2026 and a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official New York Estate Resources
For official statute information, refer to the New York Estates, Powers and Trusts Law (official New York State Legislature website). For court procedures and forms, visit the Westchester County Supreme Court website (official NY Courts .gov domain).
Westchester County Estate Procedures
In Westchester County, wills are probated through the Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. Estate tax returns are due 9 months after death.
- File the original will and petition for probate with Westchester County Surrogate’s Court.
- The court issues letters testamentary appointing the executor, who may need to post a bond.
- Serve citations on all heirs, beneficiaries, and creditors to provide legal notice.
- Prepare and file an inventory of all estate assets within 9 months, with appraisals.
- Pay valid creditor claims and file federal and New York estate tax returns.
- File final accounting with the court and distribute assets to beneficiaries.
New York Estate Tax and Penalties
In Westchester County, New York estate tax applies to taxable estates over $7.35 million with rates from 3.06% to 16%, and executor commissions follow statutory SCPA § 2307 rates.
| Matter | Classification | Timeline | Fees/Commissions | Tax Impact |
|---|---|---|---|---|
| Probate | Surrogate’s Court proceeding | 12-24 months | Court filing fees based on estate value | Estate tax if over exemption |
| Small Estate | Affidavit procedure | Expedited | Reduced fees | Same tax rules apply |
| Will Contest | Litigation | 12-24 months | Estate frozen during case | Tax deadlines still apply |
| Executor Service | Fiduciary role | Duration of estate | Statutory commission (SCPA § 2307) | Income taxable to executor |
Results may vary. Each estate matter depends on specific facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined legal experience to trust and estate matters. Our tagline reflects our approach: “Global advocacy. Local precision.”
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our attorneys have handled wills, trusts, probate administrations, and estate tax planning matters.
Results may vary. Prior results do not aim for a similar outcome.
Westchester County 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
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 Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests or disputes arise among beneficiaries.
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated: 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 above $5 million.
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.
What happens if someone contests a will in Westchester County?
If a will is contested in Westchester County, the Surrogate’s Court will issue citations to all interested parties. The estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of capacity, undue influence, or improper execution.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Estate Lawyer | Westchester County Business Lawyer | Attorney Mr. Sris Profile
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.