Trust & Estate Lawyer in Monroe County, NY
New York Trust & Estate Law
New York trust and estate matters are primarily controlled by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for probate, estate administration, fiduciary duties, and the distribution of assets. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Monroe County Supreme Court | NY Senate EPTL
Official New York Legal Resources
Monroe County Surrogate’s Court Process
Wills are probated through the Monroe County Surrogate’s Court. The court appoints an executor or administrator. Citations must be issued to all interested parties. An inventory and accounting of the estate are required by law.
- File the original will and a petition for probate with the Monroe County Surrogate’s Court.
- The court issues letters testamentary to appoint the executor.
- Serve citations on all heirs, beneficiaries, and interested parties as required by SCPA.
- Prepare and file a complete inventory of all estate assets with the court.
- Pay valid creditor claims and file required federal and NY estate tax returns within 9 months.
- Distribute the remaining assets to beneficiaries after court approval of the final accounting.
Trust & Estate Consequences in New York
In Monroe County, failure to properly administer an estate or breaches of fiduciary duty can result in surcharges, removal of the fiduciary, and estate tax penalties including interest and penalties on the entire estate value if the ‘cliff’ is triggered.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Breach of Fiduciary Duty | SCPA § 2307 | Surcharge + interest | Removal, litigation |
| NY Estate Tax Violation | Tax Law § 951 et seq. | Tax on full estate + penalties | Tax lien, collection |
| Will Contest | EPTL § 3-2.1 | Estate frozen, legal fees | 12-24 month litigation |
Results may vary. Each estate matter depends on specific facts, asset types, and court procedures.
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 in New York. Our approach is case-specific, focusing on the precise details of New York’s EPTL and SCPA statutes.
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The NY estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ — 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 Monroe County Surrogate’s Court?
Probate typically takes 12-24 months in Monroe County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests or complex estates may extend this timeline.
What are the executor commission rates in New York?
Executor commissions in NY are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate’s value, typically ranging from 2% to 5% of the principal and income received.
When is the NY 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 Monroe County?
If a will is contested, the Surrogate’s Court issues 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 or undue influence.
Trust & Estate Lawyer Near Monroe County
Our New York location serves clients at Monroe County courts. We represent individuals and families throughout the Finger Lakes region, including Rochester, Irondequoit, Greece, Brighton, Pittsford, Fairport, Henrietta, Webster, Brockport, Penfield, Spencerport, and Gates.
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
Related Legal Services
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.