Trust & Estate Lawyer in Erie County, NY
New York Trust & Estate Law
New York trust and estate matters are primarily controlled by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the requirements for valid wills, the creation and administration of trusts, the probate process, and the fiduciary duties of executors and trustees. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding the exemption amount, which is $7.35 million for 2026.
Last verified: March 2026 | Erie County Supreme Court | New York State Legislature
Official Legal Resources
Erie County Surrogate’s Court Process
Wills are probated through the Erie County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the inventory and accounting of estate assets. Trust administration follows EPTL guidelines, requiring careful attention to fiduciary duties and beneficiary notifications.
- File the original will and petition for probate with the Surrogate’s Court, paying filing fees based on estate value.
- The court issues citations to all heirs, beneficiaries, and interested parties, providing official notice of the proceedings.
- The court appoints an executor (if a will exists) or administrator (if no will) to manage the estate administration.
- The executor prepares a full inventory of all estate assets and files required accountings with the court.
- After settling debts, taxes, and expenses, the executor distributes remaining assets and files a final accounting to close the estate.
Estate Planning & Probate Considerations
In Erie County, estate planning involves handling New York’s unique estate tax cliff and ensuring proper execution of documents under EPTL requirements.
| Matter | Governing Law | Key Consideration | Timeline |
|---|---|---|---|
| Will Execution | EPTL § 3-2.1 | Requires 2 witnesses, testator signature | Immediate effect |
| Probate | SCPA | Surrogate’s Court jurisdiction | 12-24 months |
| Estate Tax | NY Tax Law § 951 | $7.35M exemption, cliff at 105% | Return due 9 months after death |
| Executor Commission | SCPA § 2307 | Statutory percentage based on estate value | Paid during administration |
Results may vary. Each estate matter depends on specific facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience of over 120 years to trust and estate matters. Our approach focuses on clear communication and careful attention to the details of New York estate law.
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 Erie County Surrogate’s Court?
Probate in Erie County typically takes 12 to 24 months. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What is the executor’s commission in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The commission is a percentage of the estate assets received and paid out.
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, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Erie County?
If a will is contested in Erie County Surrogate’s Court, the estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of capacity, undue influence, or improper execution.
Local Estate Planning Representation
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
Related Legal Resources
For more information, visit our New York Trust & Estate Lawyer hub page. We also assist with business law and civil litigation matters in Erie County. Learn more about Mr. Sris.
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.