Trust & Estate Lawyer in New York County (Manhattan), NY
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes establish procedures for wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax applies to estates exceeding $7.35 million in 2026, with rates from 3.06% to 16% under NY Tax Law § 951 et seq.
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official New York Trust & Estate Resources
Manhattan Surrogate’s Court Procedures
Wills are probated through the New York County Surrogate’s Court. The court appoints executors or administrators and issues citations to interested parties. Inventory and accounting filings are mandatory for estate administration.
- File the will and petition for probate with the Surrogate’s Court.
- Obtain letters testamentary (with will) or letters of administration (without will).
- Notify creditors and interested parties as required by SCPA.
- Inventory all estate assets and file with the court.
- Pay valid debts and file required tax returns.
- Distribute remaining assets to beneficiaries after court approval.
New York Trust & Estate Penalties and Consequences
In New York County (Manhattan), trust and estate matters involve significant financial consequences including estate taxes up to 16%, executor surcharges for fiduciary breaches, and estate freezing during will contests.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months additional | Legal fees, family conflict |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal, personal liability | Extended administration | Court supervision, reporting |
| NY Estate Tax Non-Filing | Tax Law Violation | 3.06-16% tax + penalties + interest | Return due 9 months after death | Personal liability for executor |
| Probate Delays | Administrative | Executor commission statutory (SCPA § 2307) | 12-24 months typical | Asset distribution halted |
Results may vary. Each estate matter depends on specific facts and circumstances.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings 120+ years of combined legal experience to trust and estate matters in New York County. We handle wills, trusts, probate, estate administration, and Surrogate’s Court proceedings throughout Manhattan.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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’ where estates exceeding 105% of the exemption are taxed on the entire estate value, not just the excess amount.
How long does probate take in New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of 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.
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.
What happens if someone contests a will in Manhattan?
If someone contests a will in Manhattan Surrogate’s Court, the estate is typically frozen during litigation. The court will issue citations to all interested parties and hold hearings to determine the will’s validity, which can take 12-24 months.
Related Legal Resources
- New York Estate Lawyer — Statewide trust and estate information
- Albany County Estate Lawyer — Trust and estate services in Albany County
- Manhattan Business Lawyer — Business law services in New York County
- Mr. Sris Attorney Profile — Learn more about our founding attorney
- New York Law Location — Our New York office information
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.