Trust & Estate Lawyer in Nassau County, NY
New York Trust & Estate Law
New York trust and estate law involves wills, trusts, probate, and estate administration under the Estates, Powers and Trusts Law (EPTL § 1-1.1 et seq.). The Surrogate’s Court Procedure Act (SCPA § 101 et seq.) governs court procedures. New York imposes an estate tax on estates exceeding $7.35 million (2026) with a “cliff effect” where estates over 105% of the exemption are taxed on the entire value (NY Tax Law § 951).
Last verified: March 2026 | Nassau County Supreme Court | New York State Legislature
Official New York Estate Resources
For official statute information, refer to the New York Estates, Powers and Trusts Law (official New York State Legislature). For court procedures and forms, visit the Nassau County Supreme Court website.
Nassau County Estate Procedures
Wills are probated through the Nassau County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting filings. Estate administration follows statutory timelines with specific requirements for New York estate tax returns.
- File the original will and petition for probate with the Nassau County Surrogate’s Court.
- The court issues citation to all interested parties (heirs, beneficiaries, creditors).
- If no objections are filed, the court appoints the executor via letters testamentary.
- The executor inventories assets, pays valid debts, and files required tax returns.
- After court approval of the final accounting, the executor distributes remaining assets.
New York Estate Planning Considerations
In Nassau County, estate planning addresses New York’s unique tax cliff, probate timelines, and fiduciary responsibilities under EPTL and SCPA.
| Matter | Governing Law | Key Consideration | Timeline |
|---|---|---|---|
| Will Probate | SCPA § 1401 | Citation to interested parties required | 12-24 months |
| Estate Tax | NY Tax Law § 951 | Cliff effect at 105% of exemption | Return due 9 months after death |
| Executor Commission | SCPA § 2307 | Statutory percentage schedule | Payable after court approval |
| Small Estate | SCPA § 1301 | Affidavit for estates under $50,000 | Expedited |
Results may vary based on individual circumstances and court decisions.
Firm Experience in Estate Matters
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience to estate planning and probate matters. Our approach focuses on understanding New York’s specific estate tax rules and Surrogate’s Court procedures to provide informed representation.
Estate Law Representation
Law Offices Of SRIS, P.C. represents clients in Nassau County and throughout New York in estate planning, probate, and trust administration matters. We focus on proper planning to handle New York’s estate tax cliff and Surrogate’s Court requirements.
Results may vary based on individual circumstances and court decisions.
Nassau County Estate Lawyer Near You
Our New York location serves clients at Nassau County courts, accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway. We represent clients throughout Mineola, Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset.
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 Nassau County Surrogate’s Court?
Probate typically takes 12-24 months in Nassau County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available that can significantly reduce this 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 during a will contest in Nassau 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, usually taking 12-24 months to resolve.
Related Legal Resources
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve nearby areas including Albany County and Broome County. For other legal needs in Nassau County, see our business lawyer and civil litigation lawyer pages. Learn more about Mr. Sris’s background or visit our New York location page.
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.