Trust & Estate Lawyer in Tompkins County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Tompkins County, New York, handling matters governed by NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The firm has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our New York location serves clients throughout the Finger Lakes region, including Ithaca, Dryden, and Lansing.
New York Trust & Estate Law
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL), the Surrogate’s Court Procedure Act (SCPA), and the New York Tax Law. These statutes establish the legal framework for wills, trusts, probate, estate administration, and fiduciary duties in Tompkins County.
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official New York Legal Resources
Tompkins County Surrogate’s Court Procedures
Wills are probated through the Surrogate’s Court in Tompkins County. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting.
- File the will and petition for probate with the Tompkins County Surrogate’s Court. Pay the required filing fee based on estate value.
- The court will issue letters testamentary (if there’s a will) or letters of administration (if no will) to appoint the executor or administrator.
- Issue citations to all interested parties, including heirs, beneficiaries, and creditors, as required by New York Surrogate’s Court Procedure Act.
- Prepare and file an inventory of all estate assets with the court within the timeframe specified by New York law.
- Pay valid creditor claims and file required tax returns, including the New York estate tax return (Form ET-706) if the estate exceeds the exemption.
- After paying all debts and taxes, distribute the remaining assets to the beneficiaries according to the will or New York intestacy laws.
Trust & Estate Consequences in New York
In Tompkins County, trust and estate matters involve significant financial consequences: executor commissions are statutory under SCPA § 2307, and New York estate tax rates range from 3.06% to 16% on taxable estates over $7.35 million (2026).
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months | Attorney fees, family conflict |
| Breach of Fiduciary Duty | SCPA Article 22 | Surcharge, removal of fiduciary | Varies | Personal liability, court supervision |
| NY Estate Tax Liability | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death | “Cliff effect” – entire estate taxed if over 105% of exemption |
| Probate Delays | Standard Procedure | Executor commission: 5% on first $100,000 | 12-24 months typical | Asset distribution delayed |
Results may vary. Each estate matter depends on specific facts and circumstances.
Why Choose Law Offices Of SRIS, P.C. for Your Tompkins County Estate Matters?
Founded in 1997 by former prosecutor Mr. Sris, Law Offices Of SRIS, P.C. brings over 120 years of combined legal experience to trust and estate cases in Tompkins County. Our firm-wide track record includes 4,739+ documented case results with a favorable outcome rate of 93%+.
Global advocacy. Local precision.
Trust & Estate Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. While specific Tompkins County trust and estate results are not separately verified, our New York attorneys bring substantial experience in Surrogate’s Court proceedings, will contests, and estate administration.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Near Tompkins County
Our New York location serves clients at Tompkins County courts, accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. We represent clients throughout the Finger Lakes region.
Trust & Estate lawyer near Ithaca, Dryden, and Lansing.
Serving communities: Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, Enfield.
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 for 2026?
The New York 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 Tompkins County Surrogate’s Court?
Probate typically takes 12 to 24 months in Tompkins County. For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly reduce the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and so on.
What happens if someone contests a will in New York?
If a will is contested, the estate is typically frozen during litigation, which can last 12 to 24 months. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution under New York law.
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.
Related Legal Services
- New York Trust & Estate Lawyer – State hub page
- Albany County Trust & Estate Lawyer – Nearby locality
- Cayuga County Trust & Estate Lawyer – Nearby locality
- Tompkins County Business Lawyer – Related practice area
- Tompkins County Civil Litigation Lawyer – Related practice area
- Mr. Sris Attorney Profile
- New York Law Office Location
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.