Trust & Estate Lawyer in Kings County (Brooklyn), NY
In Brooklyn, estate matters are governed by New York statutes including the EPTL and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax has a $6.94 million exemption for 2026, but estates exceeding 105% of this amount are taxed on the full value, not just the excess.
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 govern the creation of wills and trusts, the appointment of fiduciaries (executors and trustees), the probate process, estate administration, and the rights of beneficiaries. A key feature is New York’s estate tax, which applies a graduated rate from 3.06% to 16% on taxable estates over the exemption amount (Tax Law § 951 et seq.). Law Offices Of SRIS, P.C., founded in 1997 by former prosecutor Mr. Sris, uses its experience to guide clients through this legal framework.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official Legal Resources
For the full text of New York’s estate laws, refer to the official state resources: NY Estates, Powers and Trusts Law (EPTL) (official New York State Senate) and the Kings County Supreme Court website (official New York Courts).
Estate Process in Kings County Surrogate’s Court
Wills are probated and estates are administered through the Kings County Surrogate’s Court. The court oversees the appointment of executors or administrators, ensures proper notice to interested parties, and approves accountings. Executors and trustees have a fiduciary duty to manage estate assets prudently and in the beneficiaries’ best interests.
- File the petition and will: File the original will and a petition for probate with the Kings County Surrogate’s Court. Pay the required filing fee based on the estate’s 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 to the probate.
- Appoint executor or administrator: The court appoints an executor (if there is a will) or an administrator (if there is no will). This person receives Letters Testamentary or Letters of Administration.
- Inventory assets and manage estate: The fiduciary must inventory all estate assets, manage them, pay valid debts and expenses, and file any required estate tax returns within 9 months.
- File final accounting and distribute assets: Prepare and file a final accounting with the court for approval. Once approved, distribute the remaining assets to the beneficiaries as directed by the will or law.
Penalties and Consequences in Estate Matters
In Kings County (Brooklyn), failure to properly administer a trust or estate can lead to surcharges (monetary penalties), removal as fiduciary, and personal liability for losses.
| Issue | Classification | Potential Consequences | Financial Impact | Fiduciary Impact | Additional Notes |
|---|---|---|---|---|---|
| Breach of Fiduciary Duty | Civil Wrong | Surcharge, Removal | Personal liability for losses + interest | Removal as executor/trustee | SCPA § 719 |
| Missed Estate Tax Filing | Tax Penalty | Penalties & Interest | Up to 25% of tax due + interest | Potential personal liability | NY Tax Law § 954(c) |
| Will Contest (Lost) | Litigation Outcome | Estate distribution per prior will/intestacy | Legal fees incurred | Possible removal if fiduciary is contestant | EPTL § 3-2.1 |
| Improper Distribution | Civil Wrong | Order to return assets + surcharge | Value of improperly distributed assets | Removal | SCPA § 2211 |
Results may vary. The outcomes described are potential legal consequences and do not represent guarantees in any specific case.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997. The firm brings over 120 years of combined attorney experience to trust and estate matters. Our approach is guided by the principle of global advocacy with local precision, ensuring New York-specific laws are applied correctly.
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 Trust & Estate Lawyer Near Brooklyn
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via major routes like the BQE (I-278), Atlantic Ave, and Flatbush Ave. As a trust and estate lawyer near Brooklyn neighborhoods including Williamsburg, Park Slope, DUMBO, and Brooklyn Heights, we provide accessible representation. We serve the Brooklyn area and surrounding communities. 24/7 phone consultations are available at (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 valued under this amount generally owe no state 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 Kings County Surrogate’s Court?
Probate in Kings County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and potential will contests. Small estates under $50,000 may use an expedited affidavit process, which is faster.
What are the executor’s fees in New York?
Executor fees in New York are set by statute (SCPA § 2307). The standard commission is: 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 over $5 million.
Can I contest a will in Brooklyn?
Yes. Will contests are filed in Kings County Surrogate’s Court. Grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. You must have legal standing as an interested party, such as a beneficiary under a prior will or an heir.
What is the deadline to file a New York estate tax return?
The New York estate tax return (Form ET-706) is due 9 months after the date of death. An automatic 6-month extension is available if requested before the original due date. Failure to file timely can result in penalties and interest.
Related Legal Resources
For more information, visit our New York Trust & Estate Lawyer hub page. We also assist with other legal matters in Brooklyn, including business law and civil litigation. Learn more about Mr. Sris’s background and experience.
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.