Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York. Estate planning and probate matters in New York are governed by NY Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). The firm has 4,739+ documented case results firm-wide across multiple states. Our New York location serves clients throughout Westchester County by appointment only.
New York Trust & Estate Law
New York trust and estate law involves wills, trusts, probate, estate administration, and Surrogate’s Court proceedings. Key statutes include NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). New York has a separate estate tax 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 | Westchester County Supreme Court | NY Estates, Powers and Trusts Law
Official New York Resources
Westchester County Estate Procedures
Trust and estate matters in Westchester County are handled through the Surrogate’s Court. Wills are probated through formal court proceedings where an executor or administrator is appointed. The court issues citations to all interested parties, and the executor must file an inventory and accounting of estate assets.
- File the will with Surrogate’s Court: Submit the original will and death certificate to Westchester County Surrogate’s Court to initiate probate proceedings.
- Appoint executor or administrator: The court appoints an executor (if named in will) or administrator (if no will) to manage the estate.
- Issue citations to interested parties: The court issues formal citations to all heirs, beneficiaries, and potential claimants to notify them of the proceedings.
- Inventory estate assets: The executor must identify, value, and inventory all estate assets within the required timeframe.
- Pay debts and taxes: Settle valid creditor claims and file required tax returns, including the New York estate tax return if applicable.
- Distribute remaining assets: After court approval, distribute remaining assets to beneficiaries according to the will or intestacy laws.
New York Estate Tax & Penalties
In Westchester County, estate administration involves statutory executor commissions under SCPA § 2307 and New York estate tax rates of 3.06-16% on taxable estates exceeding the $7.35 million exemption.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months additional | Executor liability for costs |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge, removal, personal liability | Extended accounting period | Court supervision of estate |
| Late Estate Tax Return | NY Tax Law § 951 et seq. | Penalties + interest on tax due | Extended probate | Personal liability for executor |
| Small Estate Affidavit (under $50k) | Expedited process | Reduced court costs | Expedited timeline | Simplified distribution |
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 over 120 years of combined legal experience to trust and estate matters. With 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC, the firm maintains a focused approach to estate planning and probate administration.
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. While specific Westchester County trust and estate results are not separately tracked, the firm’s extensive experience includes will drafting, trust administration, probate proceedings, and estate tax planning matters throughout New York.
Results may vary. Prior results do not aim for a similar outcome.
Westchester County Estate Lawyer Near Me
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. We represent clients throughout Westchester County including White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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 Westchester County Surrogate’s Court?
Probate typically takes 12-24 months in Westchester County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend this timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value, typically ranging from 2-5% depending on the estate size and complexity.
What happens if someone contests a will in Westchester County?
When a will is contested in Westchester County, the estate is frozen during litigation. The Surrogate’s Court issues citations to interested parties, and the process can take 12-24 months to resolve through hearings and potential settlement negotiations.
What is the deadline for filing a New York estate tax return?
New York estate tax returns are due 9 months after the date of death. The tax rates range from 3.06% to 16% on taxable estates. Timely filing is crucial to avoid penalties and interest charges.
Related Legal Resources
- New York Trust & Estate Lawyer — State overview
- Albany County Trust & Estate Lawyer — Nearby locality
- Westchester County Business Lawyer — Related practice area
- Mr. Sris Attorney Profile — Lead attorney
- New York Law Office Location — Our NY location
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.