Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate law is primarily governed by the Estates, Powers and Trusts Law (EPTL), which covers wills, trusts, and estate administration, and the Surrogate’s Court Procedure Act (SCPA), which establishes probate court procedures. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $6.94 million (2025) with rates from 3.06% to 16%. Executor commissions are statutory under SCPA § 2307.
Last verified: March 2026 | Tompkins County Supreme Court | NY Senate EPTL
Official New York Legal Resources
Tompkins County Surrogate’s Court Procedures
Wills are probated through the Surrogate’s Court division of Tompkins County Supreme Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting filings. Trust administration follows EPTL guidelines but may not require court supervision unless contested.
- File the will and petition for probate with Tompkins County Surrogate’s Court.
- Obtain appointment as executor/administrator after court review and citation issuance.
- Inventory all estate assets and file documentation within 9 months.
- Pay valid debts and file required tax returns (due 9 months after death).
- Distribute remaining assets to beneficiaries and file final accounting.
Trust & Estate Consequences in New York
In Tompkins County, trust and estate matters involve significant financial consequences including estate taxes up to 16%, executor commissions, and potential litigation costs for will contests or fiduciary disputes.
| Issue | Classification | Financial Impact | Timeline Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Litigation | Estate frozen during case; legal fees | 12-24 months additional |
| Breach of Fiduciary Duty | SCPA Article 22 Proceeding | Surcharge; removal; personal liability | 6-18 months litigation |
| NY Estate Tax Liability | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death |
| Probate Delays | Standard Administration | Executor commissions; court costs | 12-24 months typical |
Results may vary based on individual circumstances and court decisions.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings combined legal experience of 120+ years to trust and estate matters. We understand the details of New York’s estate tax system, Surrogate’s Court procedures, and fiduciary responsibilities under EPTL and SCPA.
Our Approach to Trust & Estate Matters
We provide personalized estate planning and administration services for Tompkins County residents. Our approach focuses on understanding New York’s estate tax implications, proper will and trust drafting, and efficient Surrogate’s Court procedures to protect assets and ensure proper distribution according to client wishes.
Results may vary based on individual circumstances and court decisions.
Trust & Estate Lawyer Serving Tompkins County
Our New York location serves clients at Tompkins County courts, accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. We are a trust and estate lawyer near Ithaca, Dryden, Lansing, and surrounding Finger Lakes communities.
We serve Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, Enfield and surrounding Tompkins County areas.
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 Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly reduce the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rates are: 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 over $5 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 Tompkins County?
If a will is contested in Tompkins County Surrogate’s Court, the estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution.
Related Legal Services
Last verified: March 2026. Information current as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.