Trust & Estate Lawyer in Putnam County, NY
New York Trust & Estate Law
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the rules for creating valid wills, administering trusts, probating estates, and appointing fiduciaries like executors and trustees. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Putnam County Supreme Court | NY EPTL
Official New York Legal Resources
Putnam County Surrogate’s Court Process
Probate and estate administration in Putnam County occur through the Surrogate’s Court. The court oversees the appointment of executors, the validation of wills, and the resolution of disputes among beneficiaries.
- File the will and petition: Submit the original will and a petition for probate to the Putnam County Surrogate’s Court. Filing fees are based on the estate’s value.
- Serve citations to interested parties: The court issues formal citations to all heirs, beneficiaries, and potential creditors, providing legal notice of the proceedings.
- Appoint the executor or administrator: The court reviews qualifications and appoints the executor named in the will or an administrator if there is no valid will.
- Inventory assets and pay debts: The fiduciary must identify all estate assets, pay valid debts and taxes, and file periodic accountings with the court.
- Distribute remaining assets: After settling all obligations, the remaining estate assets are distributed to the rightful beneficiaries.
- Close the estate: File a final accounting and petition for discharge to formally close the estate and release the fiduciary from duty.
Penalties and Consequences in New York Estate Law
In Putnam County, failure to comply with fiduciary duties or estate tax laws can lead to significant financial penalties, removal, and personal liability.
| Issue | Legal Standard | Potential Consequence |
|---|---|---|
| Breach of Fiduciary Duty | SCPA § 711 | Surcharge (monetary penalty), removal as executor/trustee, personal liability for losses. |
| Missed Estate Tax Filing | NY Tax Law § 954(c) | Penalties and interest on unpaid tax, potential tax lien on estate assets. |
| Will Contest (Lack of Capacity/Undue Influence) | EPTL 3-1.1, 3-2.1 | Estate frozen during litigation; if successful, estate distributed via intestacy rules. |
| Executor Commission Dispute | SCPA § 2307 | Court reduces or denies statutory commission fees. |
Results may vary. Each estate and trust case depends on its specific facts and circumstances.
Firm Credentials and Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined legal experience to complex trust and estate matters. Our approach is case-specific, focusing on the precise details of New York’s EPTL and SCPA to protect client interests in Surrogate’s Court.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across VA, MD, NJ, NY, and DC, maintaining a 93%+ favorable outcome rate in handled cases.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Near Putnam County
Our New York location serves clients at Putnam County courts. We represent individuals and families in Carmel, Brewster, Cold Spring, Mahopac, Putnam Valley, Kent, and Patterson.
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 value, not just the excess.
How long does probate take in Putnam County Surrogate’s Court?
Probate typically takes 12 to 24 months in Putnam County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed.
What happens if someone dies without a will in New York?
The estate is distributed according to New York’s intestacy laws (EPTL 4-1.1). A spouse and children are first in line. An administrator must be appointed by the Surrogate’s Court to manage the estate.
Can an executor be removed in New York?
Yes. Under SCPA § 711, an executor can be removed for breach of fiduciary duty, waste of assets, incapacity, or conflict of interest. The Surrogate’s Court oversees removal petitions.
What is the deadline to file a New York estate tax return?
The NY estate tax return (Form ET-706) is due 9 months after the date of death. Extensions may be requested, but interest accrues on any unpaid tax from the original due date.
Related Legal Resources
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.