Trust & Estate Lawyer in Erie County, NY
Estate planning and probate in Erie County are governed by New York Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides experienced trust and estate representation for Buffalo and Western New York families. Our firm, founded in 1997, handles wills, trusts, probate administration, and estate litigation in Erie County Surrogate’s Court.
New York’s estate tax has a $7.35 million exemption for 2026 with a unique “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value.
New York Trust & Estate Laws
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL), which covers wills, trusts, and estate administration. The Surrogate’s Court Procedure Act (SCPA) establishes procedures for probate and estate settlement in courts like Erie County Surrogate’s Court. New York also has its own estate tax system under Tax Law § 951 et seq., with different rules than federal estate tax.
Last verified: March 2026 | Erie County Surrogate’s Court | New York State Legislature EPTL
Official New York Legal Resources
Erie County Surrogate’s Court Procedures
Estate matters in Erie County are handled through the Surrogate’s Court located in Buffalo. The court oversees probate, will contests, guardianships, and estate administration. Procedures follow the SCPA with local rules specific to the 8th Judicial District.
- File the original will and petition for probate with Erie County Surrogate’s Court
- Obtain letters testamentary or letters of administration from the court
- Serve citations on all interested parties including heirs and creditors
- Prepare and file an inventory of all estate assets with the court
- Pay valid debts, claims, and required taxes including NY estate tax if applicable
- File a final accounting and distribute remaining assets to beneficiaries
Estate Administration Requirements & Consequences
In Erie County, estate administration requires strict compliance with SCPA procedures, with potential consequences including surcharges, removal as fiduciary, and estate tax penalties for non-compliance.
| Issue | Legal Standard | Potential Consequences |
|---|---|---|
| Will Contest | Testamentary capacity, undue influence, proper execution | Estate frozen during litigation, legal costs, delayed distribution |
| Breach of Fiduciary Duty | Executor/administrator standards under EPTL | Surcharge (personal liability), removal as fiduciary, attorney fees |
| NY Estate Tax Non-Compliance | Estates over $7.35M (2026) – Tax Law § 951 | Tax on entire estate plus penalties/interest, “cliff effect” taxation |
| Probate Timeline | SCPA procedures | 12-24 month typical duration, longer for contested estates |
Results may vary. Each estate matter has unique facts and circumstances.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined legal experience to trust and estate matters. Our firm handles estate planning, probate administration, will contests, and fiduciary litigation throughout New York. We provide personalized attention to each client’s estate planning needs while handling complex New York laws including EPTL, SCPA, and estate tax regulations.
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 Erie County Surrogate’s Court?
Probate typically takes 12-24 months in Erie County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available which can significantly reduce this timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rates are: 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.
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 New York?
When a will is contested in New York, the estate is typically frozen during litigation. The Surrogate’s Court will hold hearings to determine the will’s validity, which can take 12-24 months to resolve through the court system.
Trust & Estate Lawyer Serving Erie County
Our New York location serves clients at Erie County Surrogate’s Court in Buffalo. We represent individuals and families throughout Western New York including Buffalo, Cheektowaga, Amherst, Tonawanda, Hamburg, Orchard Park, Clarence, Lancaster, West Seneca, Lackawanna, East Aurora, Kenmore, Williamsville, and Depew.
Trust & Estate lawyer near Erie County – 24/7 phone consultations 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
Related Legal Services
- New York Trust & Estate Lawyer – Statewide hub page
- Albany County Trust & Estate Lawyer – Serving nearby locality
- Erie County Business Lawyer – Related practice area
- Mr. Sris Attorney Profile
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.