Trust & Estate Lawyer in New York County (Manhattan), NY
New York County (Manhattan) estate planning involves complex statutes including NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA); Law Offices Of SRIS, P.C. provides full representation for wills, trusts, probate, and estate administration matters in Manhattan. With New York’s unique estate tax ‘cliff effect’ taxing estates over $7.35 million at rates from 3.06% to 16%, experienced legal guidance is essential.
Our firm handles estate planning, probate administration, will contests, and fiduciary litigation in New York County Surrogate’s Court, serving clients throughout Manhattan neighborhoods.
New York Trust & Estate Law
New York trust and estate matters are governed by multiple statutory frameworks. The primary authority is the New York Estates, Powers and Trusts Law (EPTL), which establishes rules for wills, trusts, and estate administration. The Surrogate’s Court Procedure Act (SCPA) outlines probate court procedures. New York also maintains its own estate tax system under Tax Law § 951 et seq., with a $7.35 million exemption for 2026 and a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire value.
Last verified: March 2026 | New York County Supreme Court | New York State Legislature
Official New York Estate Law Resources
For the complete text of New York estate laws, consult these official government resources:
Manhattan Estate Procedure Insights
Manhattan estate matters proceed through the New York County Surrogate’s Court. Wills must be probated through this court, which appoints executors or administrators. The court issues citations to interested parties and requires inventory and accounting filings. Trust administration follows EPTL guidelines.
- File the will and petition for probate with New York County Surrogate’s Court, paying filing fees based on estate value.
- Obtain letters testamentary (with a will) or letters of administration (without a will) appointing the fiduciary.
- Serve citation to all interested parties including heirs, beneficiaries, and creditors as SCPA requires.
- Prepare and file an inventory of all estate assets within statutory deadlines.
- Pay valid creditor claims and file New York estate tax returns within 9 months of death.
- Distribute remaining assets to beneficiaries after obtaining court approval.
New York Estate Tax & Fiduciary Consequences
In New York County (Manhattan), estate matters carry significant tax implications and fiduciary responsibilities under NY Estates, Powers and Trusts Law and Tax Law § 951.
| Matter | Classification | Tax/Fee Impact | Timeline | Additional Consequences |
|---|---|---|---|---|
| Probate Administration | Surrogate’s Court Proceeding | Filing fees based on estate value; Executor commission: statutory (SCPA § 2307) | 12-24 months | Estate frozen during proceedings; Accounting required |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06-16% on taxable estate over $7.35M exemption; Cliff effect at 105% of exemption | Return due 9 months after death | Entire estate taxed if exceeds 105% of exemption |
| Will Contest | Surrogate’s Court Litigation | Court costs; Attorney fees | 12-24 months | Estate distribution halted; Potential for surcharge or removal of fiduciary |
| Breach of Fiduciary Duty | EPTL Violation | Surcharge; Removal; Attorney fees | Varies by complexity | Personal liability for fiduciary; Potential criminal referral |
Results may vary. Each estate matter depends on specific facts and circumstances.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to trust and estate matters in New York County. We have handled 4,739+ cases firm-wide across multiple practice areas with a 93%+ favorable outcome rate. Global advocacy. Local precision.
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 in various practice areas, maintaining a 93%+ favorable outcome rate.
Results may vary. Prior results do not aim for a similar outcome.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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’ 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 New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York 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: 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 is due 9 months after the date of death. This is the same deadline as the federal estate tax return (Form 706), though the filing requirements differ between state and federal.
What happens during a will contest in Manhattan?
During a will contest in Manhattan Surrogate’s Court, the estate is typically frozen while the 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
New York Trust & Estate Lawyer | Albany County Trust & Estate Lawyer | Manhattan Business Lawyer | Mr. Sris Attorney Profile
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.