Trust & Estate Lawyer in Erie County, NY
New York Trust & Estate Law
New York estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes govern wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax has a $7.35 million exemption for 2026 with a “cliff effect” — estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
Last verified: March 2026 | Erie County Supreme Court | NY Senate legislation website
Official New York Estate Law Resources
For the complete text of New York estate laws, consult these official government resources:
Erie County Estate Procedure
Wills are probated through the Erie County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and oversees estate administration. Inventory and accounting filings are required by law.
- File the original will and petition for probate with Erie County Surrogate’s Court.
- The court reviews the petition and issues letters testamentary appointing the executor.
- Serve citations to all heirs, beneficiaries, and potential creditors as required.
- Prepare and file an inventory of all estate assets with the court.
- Settle valid creditor claims and file required tax returns within deadlines.
- After court approval of final accounting, distribute assets to beneficiaries.
Estate Planning Requirements & Timelines
In Erie County, trust and estate matters involve specific filing requirements, statutory commissions for executors, and tax obligations with potential penalties for non-compliance.
| Matter | Governing Law | Timeline | Filing Requirements | Tax Implications |
|---|---|---|---|---|
| Probate | SCPA | 12-24 months | Petition, will, inventory | NY estate tax if >$7.35M |
| Small Estate | SCPA § 1301 | Expedited | Affidavit (under $50,000) | Same thresholds apply |
| Will Contest | SCPA § 1401 | 12-24 months+ | Objections, citations | Estate frozen during litigation |
| Estate Tax Return | NY Tax Law § 951 | Due 9 months after death | Form ET-706 | 3.06%-16% rates |
Results may vary. Each estate matter depends on specific facts, asset types, and family circumstances.
Our Estate Law Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to estate planning and probate matters. We understand New York’s unique estate tax system and the procedural requirements of Erie County Surrogate’s Court.
Global advocacy. Local precision.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across VA, MD, NJ, NY, and DC. While we maintain a 93%+ favorable outcome rate, each estate matter presents unique challenges requiring individualized strategy.
Results may vary. Prior results do not aim for a similar outcome in your case.
Erie County Estate Lawyer Near You
Our New York location serves clients at Erie County courts. We represent individuals and families throughout Buffalo, Cheektowaga, Amherst, Tonawanda, Hamburg, Orchard Park, Clarence, Lancaster, West Seneca, Lackawanna, East Aurora, Kenmore, Williamsville, and Depew.
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 NY estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ — if your estate exceeds 105% of the exemption, the entire estate is taxed, 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. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend the timeline.
What happens if someone contests a will in New York?
The estate is frozen during litigation. The Surrogate’s Court issues citations to interested parties. If the contest succeeds, the court may invalidate the will or specific provisions.
What are the executor commission rates in New York?
Executor commissions are statutory under SCPA § 2307. The rate is: 5% on first $100,000, 4% on next $200,000, 3% on next $700,000, 2.5% on next $4 million, and 2% on amounts over $5 million.
When is the New York estate tax return due?
The NY 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 Resources
New York Trust & Estate Lawyer — Our state hub page with full NY estate law information.
Albany County Trust & Estate Lawyer — Serving New York’s capital region.
Erie County Business Lawyer — Business succession planning and entity formation.
Mr. Sris Attorney Profile — Learn more about our founding attorney’s background and experience.
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.