Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes define the legal framework for creating wills and trusts, appointing fiduciaries, administering estates, and resolving disputes in Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., imposes a tax on estates exceeding a specific exemption amount, with a unique “cliff” provision.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature EPTL
Official Legal Resources
Westchester County Estate Procedures
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the inventory and accounting process. Trust administration follows the terms of the trust instrument and EPTL requirements.
- File the petition and will: File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the required filing fee based on estate value.
- Serve citation to interested parties: The court will issue a citation to all heirs, beneficiaries, and potential creditors. These parties must be formally served with notice of the probate proceeding.
- Appoint the executor or administrator: The court will formally appoint the executor named in the will. If there is no will, the court appoints an administrator, typically a close relative.
- Inventory assets and manage the estate: The fiduciary must locate, inventory, and safeguard all estate assets. This may involve appraisals, managing real estate, and collecting debts owed to the estate.
- Pay debts and taxes: Valid creditor claims and all taxes (income, estate) must be paid. The NY estate tax return is due 9 months after the date of death.
- Distribute remaining assets and file accounting: After debts and taxes are paid, distribute remaining assets to beneficiaries per the will or intestacy laws. A final accounting is often filed with the court.
Penalties and Consequences
In Westchester County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal of the fiduciary, and estate litigation that freezes distributions.
| Issue | Classification / Standard | Potential Consequences | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation; potential invalidation of will. | Significant legal fees; delayed distributions. |
| Breach of Fiduciary Duty | SCPA § 719 | Removal of executor/trustee; surcharge (personal liability). | Repayment of estate losses plus penalties. |
| NY Estate Tax Non-Payment | Tax Law § 954 (estates over $6.94M) | Tax on entire estate plus interest and penalties. | Tax rates from 3.06% to 16%. |
| Improper Probate Filing | Court Procedure Error | Delays in appointment; dismissal of petition. | Additional filing fees; extended timeline. |
Results may vary. Each estate and trust matter is unique.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997. Our attorneys bring a combined 120+ years of legal experience to complex trust and estate matters. We focus on a case-specific approach for Westchester County clients, from basic will drafting to contested estate litigation in Surrogate’s Court.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC, with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation in Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87, I-84, I-287, and the Taconic State Parkway. We are a trust and estate lawyer near White Plains, Yonkers, and Scarsdale.
We serve the Westchester County area and surrounding communities including 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.
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 valued under this amount generally owe no NY estate tax. However, New York has a ‘cliff’ effect: if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Westchester County Surrogate’s Court?
Probate in Westchester County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 may use an expedited affidavit process.
What are the executor’s fees in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is a percentage of the estate assets received and paid out. For example, the commission is 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 million.
Can a will be contested in New York?
Yes. A will can be contested in Surrogate’s Court on grounds like lack of testamentary capacity, undue influence, fraud, or improper execution. The contest must be filed by an ‘interested party’ with standing. During a contest, estate distributions are typically frozen.
What is the difference between a revocable and irrevocable trust?
A revocable trust can be changed or revoked by the grantor during their lifetime and offers no direct asset protection or tax benefits. An irrevocable trust generally cannot be changed without court or beneficiary consent, removes assets from the grantor’s taxable estate, and can provide creditor protection.
Related Legal Services
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.