Trust & Estate Lawyer in Westchester County, NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Westchester County, New York, handling wills, trusts, probate, and estate administration under NY Estates, Powers and Trusts Law (EPTL). With 4,739+ firm-wide case results, our firm helps clients handle Surrogate’s Court procedures, estate tax planning with the $7.35 million exemption, and fiduciary duties. Contact us at (888) 437-7747 for a consultation by appointment.
In Westchester County, estate matters are handled through the Surrogate’s Court, with probate typically taking 12-24 months and executor commissions set by SCPA § 2307.
New York Trust & Estate Law
New York trust and estate matters are governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for probate, estate administration, fiduciary duties, and trust creation and management. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount, which is $7.35 million for 2026. New York has a unique “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
Last verified: March 2026 | Westchester County Supreme Court | NY Senate EPTL
Official New York Legal Resources
Westchester County Surrogate’s Court Process
Wills are probated through the Westchester County Surrogate’s Court. The court appoints an executor or administrator and issues citations to interested parties. Inventory and accounting are required by law.
- File the original will and petition for probate with the Surrogate’s Court, paying filing fees based on estate value.
- The court appoints an executor (if named in will) or administrator and issues citations to all interested parties.
- Prepare and file a complete inventory of estate assets and required accountings with the court.
- File federal (Form 706) and New York (Form ET-706) estate tax returns within 9 months if the estate exceeds exemption amounts.
- After court approval and payment of debts/taxes, distribute remaining assets to beneficiaries per the will or intestacy laws.
Trust & Estate Consequences in New York
In Westchester County, trust and estate matters involve significant financial consequences including estate taxes of 3.06-16%, potential fiduciary surcharges, and will contests that can freeze estate assets for 12-24 months.
| Issue | Legal Standard | Financial Impact | Timeline Impact |
|---|---|---|---|
| Will Contest | EPTL § 3-2.1 | Estate frozen during litigation | 12-24 months |
| Breach of Fiduciary Duty | SCPA § 2307 | Surcharge, removal, personal liability | Varies |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06-16% on taxable estate over $7.35M | Return due 9 months after death |
| Probate Delay | SCPA Article 14 | Asset distribution halted | 12-24 months typical |
Results may vary. Each estate matter depends on specific facts and circumstances.
Our Trust & Estate Experience
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 throughout New York. We understand the intricate procedures of Surrogate’s Court and the complex New York estate tax system, including the unique “cliff effect” that can significantly impact estates exceeding the exemption threshold.
Global advocacy. Local precision. Our New York location serves clients throughout Westchester County with focused attention to local court procedures and judicial preferences.
Our Track Record
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 matters.
Results may vary. Prior results do not aim for a similar outcome.
Serving Westchester County, NY
Our New York location represents clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9.
Trust & Estate lawyer near Westchester County serving 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
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’ — if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. For small estates valued under $50,000, an expedited small estate affidavit process is available.
What are the executor commission rates in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The rate is calculated on a sliding scale based on the estate’s value, typically ranging from 2% to 5%.
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 under certain circumstances.
What happens if someone contests a will in Westchester County?
If a will is contested in Westchester County, the Surrogate’s Court will issue citations to all interested parties. The estate is typically frozen during litigation, which can last 12-24 months.
Related Legal Services
Last verified: March 2026. Information current as of verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.