Trust & Estate Lawyer in Queens County (Queens), NY
In Queens County, estate planning involves handling New York’s unique estate tax with a $7.35 million exemption for 2026 and a “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption.
New York Trust & Estate Law
New York trust and estate law is governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the legal framework for creating wills and trusts, administering estates through probate, appointing fiduciaries like executors and trustees, and resolving disputes in Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Verify with lead attorney | NY Senate EPTL
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, who brings extensive legal experience to estate planning and administration matters.
Official New York Legal Resources
For the most current statutory information, refer to these official .gov resources:
Queens County Surrogate’s Court Procedures
Wills are probated through the Queens County Surrogate’s Court. The court appoints an executor or administrator, issues citations to all interested parties, and requires a formal inventory and accounting of estate assets. Trust administration follows the terms of the trust instrument and provisions of the EPTL.
- File the original will and a petition for probate with the Surrogate’s Court, paying the filing fee based on estate value.
- Obtain court appointment as executor (if named in will) or administrator (if no valid will exists).
- Issue formal citations to heirs, beneficiaries, and other interested parties to notify them of the proceeding.
- Inventory all estate assets, manage estate affairs, and pay valid debts and expenses.
- File required federal and New York estate tax returns within 9 months of the date of death, if applicable.
- Prepare a final accounting for court approval, then distribute assets to beneficiaries and close the estate.
Penalties and Consequences in Queens County
In Queens County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges (personal financial liability), removal as fiduciary, and estate litigation that freezes assets.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation; legal fees | Citation to parties; discovery; trial |
| Breach of Fiduciary Duty | SCPA § 711 proceeding | Surcharge (personal liability); removal | Accounting; hearing; potential surcharge |
| NY Estate Tax Non-Filing | Tax Law § 954 et seq. | Tax on entire estate + interest + penalties | NY Tax Department assessment |
Results may vary. The outcomes described are not guarantees of future results.
Firm Credentials and Experience
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined attorney experience to client representation. Our firm-wide track record includes 4,739+ case results with a 93%+ favorable outcome rate. We maintain a commitment to local precision in New York estate law while providing global advocacy for our clients.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC, maintaining a 93%+ favorable outcome rate for our clients.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Near Queens County (Queens)
Our New York location serves clients at Queens County (Queens) courts, accessible via I-495 (LIE), Grand Central Parkway, Van Wyck Expressway, and the BQE. We represent individuals and families throughout Queens, including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
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 Queens County Surrogate’s Court?
Probate typically takes 12 to 24 months in Queens County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and set by SCPA § 2307. The rate is calculated on a sliding scale based on the value of the estate assets, typically ranging from 2% to 5%.
When is a New York estate tax return due?
A New York estate tax return is due 9 months after the date of death. It is required for estates whose gross value exceeds the New York estate tax exemption amount, which is $7.35 million for 2026.
What happens during a will contest in Queens County?
During a will contest in Queens County Surrogate’s Court, the estate is typically frozen while the court examines the validity of the will. The process involves citation to interested parties, discovery, and can take 12-24 months to resolve.
Related Legal Resources
For more information, explore these related pages:
Last verified: March 2026. Information updated as of 2026-02-20. Laws change—contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.