Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate law involves creating and administering plans for asset distribution after death. Key statutes include the NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax has a $7.35 million exemption for 2026 but includes a “cliff effect” under NY Tax Law § 951 et seq., where estates exceeding 105% of the exemption are taxed on the entire value.
Last verified: March 2026 | Westchester County Supreme Court | NY Senate official legislation website
Official Legal Resources
For the full text of New York estate laws, visit the NY Estates, Powers and Trusts Law (official New York Senate website). For court forms and procedures, refer to the Westchester County Supreme Court website (9th Judicial District).
Westchester County Estate Procedures
In Westchester County, wills are probated through the Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and accounting. Executor commissions are set by statute under SCPA § 2307.
- 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 estate value.
- Serve citation to interested parties: The court issues a citation to all interested parties, including heirs and beneficiaries, notifying them of the probate proceeding.
- Appoint executor or administrator: The court formally appoints the executor named in the will or, if no will exists, an administrator to oversee the estate.
- Inventory assets and manage estate: The executor must inventory all estate assets, manage them, pay valid debts and taxes, and file required accountings with the court.
- Distribute assets and close estate: After debts and taxes are paid, the executor distributes remaining assets to beneficiaries and petitions the court to close the estate.
Penalties and Consequences
In Westchester County, failure to properly administer an estate can lead to surcharges, removal as fiduciary, and estate tax penalties including the “cliff” tax on the entire estate.
| Issue | Classification | Court Action | Financial Impact | Fiduciary Status | Additional Consequences |
|---|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Legal fees; potential redistribution | Executor duties suspended | Family conflict; prolonged timeline (12-24 months) |
| Breach of Fiduciary Duty | SCPA § 2205 et seq. | Surcharge; removal | Personal liability for losses | Removal as executor/trustee | Court supervision; potential criminal referral |
| NY Estate Tax Non-Compliance | NY Tax Law § 951 et seq. | Tax assessment; penalties | Tax on entire estate if over 105% of exemption | Fiduciary liability | Interest accrual; tax lien on estate assets |
| Improper Probate Filing | SCPA Filing Error | Petition rejected; delays | Additional filing fees | Administration delayed | Statutory deadlines missed |
Results may vary. Each estate case depends on its unique facts and circumstances.
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. Our tagline, “Global advocacy. Local precision,” reflects our approach to serving Westchester County clients.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our favorable outcome rate is 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Local Service Area
Our New York location serves clients at Westchester County courts. We are accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. As a trust and estate lawyer near White Plains and the Hudson Valley, we serve communities including White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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.
Phone: (888) 437-7747 | Local: (703) 636-5417
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’ under NY Tax Law § 951 et seq. 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 Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 may use an expedited affidavit process.
What are the executor’s commission rates in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The rate is 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, 2.5% on the next $4 million, and 2% on amounts above $5 million.
Can a will be contested in New York?
Yes. A will can be contested in New York Surrogate’s Court on grounds like lack of testamentary capacity, undue influence, fraud, or improper execution. The contest must be filed by an interested party, and it freezes estate distribution until resolved, often taking 12-24 months.
What happens if someone dies without a will in New York?
If someone dies intestate (without a will) in New York, their estate is distributed according to NY Estates, Powers and Trusts Law (EPTL). A court-appointed administrator handles the estate, and assets pass to surviving spouses, children, or other heirs as defined by statute.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also serve neighboring areas including Albany County and Broome County. In Westchester County, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information updated as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.