Trust & Estate Lawyer in Westchester County, NY
Estate planning and administration in Westchester County involve handling specific New York statutes and Surrogate’s Court procedures to protect assets and ensure your wishes are carried out.
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 establish the legal framework for creating wills and trusts, appointing fiduciaries (executors and trustees), administering estates, and resolving disputes in Surrogate’s Court. A key component is New York’s estate tax, governed by Tax Law § 951 et seq., which features a $6.94 million exemption and a unique “cliff” that taxes the entire estate if it exceeds 105% of the exemption amount. Law Offices Of SRIS, P.C., founded in 1997 by former prosecutor Mr. Sris, provides full representation under these complex statutes.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature EPTL
Official Legal Resources
For the definitive 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). For court forms and procedures in Westchester County, visit the Westchester County Supreme Court, 9th Judicial District website.
Westchester County Surrogate’s Court Process
In Westchester County, wills are probated and estates are administered through the Surrogate’s Court. The court appoints the executor or administrator, oversees the inventory of assets, and approves final distributions. A key local procedural fact is that the court requires formal citations to be issued to all interested parties, providing them notice of the proceeding and an opportunity to object.
- File the petition and will: File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the required filing fee based on the estate’s value.
- Serve citations to interested parties: The court will issue citations to all heirs, beneficiaries, and anyone with a potential interest in the estate, giving them notice of the proceeding.
- Appoint the executor or administrator: The court will formally appoint the executor named in the will, or an administrator if there is no will, granting them Letters Testamentary or Letters of Administration.
- Inventory and manage estate assets: The fiduciary must locate, inventory, and safeguard all estate assets, open an estate bank account, and pay valid debts and expenses.
- File tax returns and accountings: File federal and New York estate tax returns within 9 months of death. Prepare and file a formal accounting of all transactions with the Surrogate’s Court for approval.
- Distribute assets and close the estate: After court approval of the accounting and payment of all taxes, the remaining assets are distributed to the beneficiaries, and the estate is formally closed.
Potential Outcomes in Estate Matters
In Westchester County, failure to properly administer an estate or defend against a will contest can result in the estate being frozen, the fiduciary being surcharged (held personally liable), or removal from their role.
| Issue | Legal Classification | Court Process Impact | Financial Consequence | Fiduciary Impact | Additional Notes |
|---|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate distribution frozen for 12-24+ months | Significant legal fees; potential loss of intended bequests | Executor’s authority limited pending outcome | Grounds: Lack of capacity, undue influence, fraud (EPTL) |
| Breach of Fiduciary Duty | SCPA Article 22 Proceeding | Court hearing; possible suspension of powers | Surcharge (personal liability) for losses + interest | Removal as executor/trustee | Includes failure to account, self-dealing, negligence |
| NY Estate Tax Non-Compliance | Tax Law § 951 et seq. | Tax court proceedings; liens on estate assets | Tax on full estate value + penalties & interest (3.06%-16% rate) | Personal liability for fiduciary | “Cliff effect” triggers tax on entire estate, not just excess |
| Improper Probate Procedure | SCPA Filing Defect | Petition rejected; process restarted | Additional filing fees; delayed distribution | Delay in appointment and authority | Strict compliance with SCPA required |
Results may vary. The outcomes described are based on statutory penalties and do not aim for a specific result in your case.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined attorney experience to each case. Our firm-wide record includes handling 4,739+ case matters with a favorable outcome rate exceeding 93%. We provide full representation in trust and estate matters, from basic will drafting to complex fiduciary litigation. Global advocacy. Local precision.
Case Results
Law Offices Of SRIS, P.C. has a firm-wide record of 4,739+ handled case matters across our practice areas in Virginia, Maryland, New Jersey, New York, and Washington D.C., with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation in Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87, I-84, I-287, the Taconic State Parkway, and Route 9. As a trust and estate lawyer near White Plains and the Hudson Valley, we represent individuals and families throughout the area, including Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson. We offer 24/7 phone consultations at (888) 437-7747. Meetings are by appointment only.
Law Offices Of SRIS, P.C.
New York Location — Buffalo/NY area
By appointment only.
24/7 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 above 105% of this amount are taxed on the entire value, not just the excess, due to the ‘cliff effect’ (NY Tax Law § 951).
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County. A small estate affidavit can expedite the process for estates under $50,000. Will contests can extend the timeline significantly.
What are the executor’s fees in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is calculated on a sliding scale based on the estate’s value, typically ranging from 2% to 5% of the assets.
What happens if someone contests a will in New York?
A will contest in New York freezes estate distribution. The Surrogate’s Court will hold a proceeding where the objector must prove grounds like lack of capacity or undue influence under NY Estates, Powers and Trusts Law (EPTL).
Do I need a lawyer to create a will in New York?
While not legally required, a lawyer ensures your will meets New York’s formal execution requirements (EPTL § 3-2.1) and addresses complex issues like tax planning, blended families, and asset titling to avoid future disputes.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist clients in nearby areas like Albany County and Broome County. In Westchester County, we handle other legal matters including business law and civil litigation. Learn more about Mr. Sris or our New York location.
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.