Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Law
New York trust and estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for wills, trusts, probate proceedings, fiduciary duties, and estate taxation in Kings County. The New York estate tax applies to estates exceeding $6.94 million (Tax Law § 951 et seq.) with rates from 3.06% to 16%.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws, refer to the NY Estates, Powers and Trusts Law (official New York State Legislature). For court procedures and forms, visit the Kings County Supreme Court website (official New York Courts).
Kings County Surrogate’s Court Process
Wills are probated through the Surrogate’s Court in Kings County. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL guidelines.
- File the original will and petition for probate with Kings County Surrogate’s Court, paying filing fees based on estate value.
- The court issues citations to all heirs, beneficiaries, and creditors, providing them opportunity to object to the proceedings.
- The court appoints a qualified executor (if there’s a will) or administrator (if no will), often requiring a bond.
- The fiduciary must inventory all assets, manage them prudently, pay valid debts, and file required tax returns within deadlines.
- Prepare and file a final accounting with the court showing all receipts and disbursements before distributing assets to beneficiaries.
Trust & Estate Consequences in New York
In Kings County (Brooklyn), trust and estate matters involve significant financial consequences including New York estate tax rates of 3.06-16% on taxable estates over $6.94 million, with a “cliff effect” taxing the entire estate if it exceeds 105% of the exemption.
| Issue | Legal Classification | Financial Impact | Timeline Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Adds 12-24 months |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal, personal liability | Varies by complexity |
| Missed Estate Tax Filing | NY Tax Law Violation | Penalties, interest on unpaid tax | Extensions available with interest |
| Improper Probate | Procedural Defect | Distribution delays, additional costs | 3-6 month delay |
Results may vary based on individual circumstances and court decisions.
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 has handled numerous estate planning, probate, and trust administration cases throughout New York. We understand the nuances of New York’s unique estate tax system and Surrogate’s Court procedures.
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’ — if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated based on the estate value: 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.
What happens if someone contests a will in Brooklyn?
If a will is contested in Brooklyn Surrogate’s Court, the estate is typically frozen during litigation. The court will hear evidence on grounds like undue influence, lack of capacity, or improper execution before determining validity.
When is the New York estate tax return due?
The New York estate tax return 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 until payment is made.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location represents clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Ave, Flatbush Ave, and Belt Pkwy. We serve Brooklyn communities including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve nearby localities including Albany County and Broome County. In Kings County, we handle related matters including business law and civil litigation.
Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information current as of February 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.