Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate law involves creating wills, trusts, and advance directives during life, and administering estates through the Surrogate’s Court after death. Key statutes include the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA).
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings extensive experience to complex estate matters, including will contests, fiduciary litigation, and tax planning.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official New York Estate Resources
For official information on New York estate laws and court procedures, consult these government resources:
Westchester County Estate Procedures
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator who must issue citations to interested parties. Inventory and accounting are required by law.
- File the will and petition for probate with the death certificate.
- Obtain letters testamentary or administration from the court.
- Notify creditors and interested parties as required by SCPA.
- Inventory estate assets and pay valid debts.
- Prepare and file final accounting for court approval.
- Distribute remaining assets to beneficiaries.
New York Estate Tax and Penalties
In Westchester County, estate administration involves specific tax implications and potential penalties for fiduciary breaches under New York law.
| 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 as fiduciary | Varies by complexity | Personal liability, court supervision |
| NY Estate Tax (over exemption) | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death | “Cliff effect” – entire estate taxed if over 105% of exemption |
| Late Filing | Administrative Penalty | Interest accrues on unpaid tax | Extensions possible with penalty | Additional penalties may apply |
Results may vary based on specific facts of each case.
Experience in New York Estate Matters
Law Offices Of SRIS, P.C. was founded in 1997 and brings combined legal experience of over 120 years to estate planning and administration matters. The firm’s approach focuses on full planning to avoid future disputes and efficient administration when needed.
Global advocacy. Local precision.
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 Westchester County Surrogate’s Court?
Probate typically takes 12-24 months in Westchester 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 under SCPA § 2307. The rates are graduated based on the estate value, starting at 5% on the first $100,000 and decreasing percentages on larger amounts.
When is a New York estate tax return due?
A New York estate tax return is due 9 months after the date of death. Extensions may be available under certain circumstances, but interest accrues on any unpaid tax from the original due date.
What happens during a will contest in Westchester County?
During a will contest, the estate is typically frozen while the Surrogate’s Court examines the will’s validity. The process involves citation to interested parties, discovery, and potentially a trial, often taking 12-24 months to resolve.
Case Experience
Law Offices Of SRIS, P.C. has extensive experience handling estate matters throughout New York. The firm focuses on proper estate planning to avoid future disputes and efficient administration when needed.
Results may vary based on specific facts of each case.
Serving Westchester County
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. Trust and estate lawyer near Westchester County Surrogate’s Court.
We serve White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, Hastings-on-Hudson and surrounding communities.
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
Related Legal Services
For other legal needs in Westchester County, consider:
- New York Trust & Estate Lawyer – Statewide hub page
- Albany County Trust & Estate Lawyer – Serving nearby locality
- Westchester County Business Lawyer – Related practice area
- Westchester County Civil Litigation Lawyer – Related practice area
View attorney profile: Mr. Sris – Founding Attorney
Last verified: March 2026. Information current as of February 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.