Trust & Estate Lawyer in Kings County (Brooklyn), NY
Law Offices Of SRIS, P.C. provides experienced trust and estate representation in Kings County (Brooklyn), New York. Estate planning under NY Estates, Powers and Trusts Law (EPTL) requires precise drafting to handle the state’s $7.35 million estate tax exemption and its unique “cliff effect.” Our firm, founded in 1997, handles wills, trusts, probate in Kings County Surrogate’s Court, and estate administration with a case-specific approach.
In Brooklyn, estate matters are governed by New York’s complex statutory framework, including the Surrogate’s Court Procedure Act (SCPA) and estate tax laws that impose rates from 3.06% to 16% on taxable estates.
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 govern wills, trusts, probate proceedings, fiduciary duties, and estate taxation. The New York estate tax system features a $7.35 million exemption for 2026 with a “cliff effect” — estates exceeding 105% of the exemption ($7.7175 million) are taxed on the entire value, not just the excess.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws, refer to these official government resources:
Kings County Estate Procedures
Wills are probated through the Kings County Surrogate’s Court located at 360 Adams Street in Brooklyn. The court appoints executors or administrators, issues citations to interested parties, and oversees the entire estate administration process. Inventory and accounting documents must be filed with the court, and the process typically spans 12-24 months for standard probate cases.
- File the will and petition for probate with Kings County Surrogate’s Court, paying filing fees based on estate value.
- The court issues a citation to all heirs, beneficiaries, and interested parties, providing formal notice of the probate proceeding.
- The court appoints an executor (if there’s a valid will) or administrator (if no will exists) to manage the estate.
- The executor must inventory all estate assets, pay valid debts and taxes, and file required accounting documents with the court.
- After debts and taxes are paid, the executor distributes remaining assets to beneficiaries according to the will or intestacy laws.
- The executor files a final accounting with the Surrogate’s Court, and once approved, the court issues a decree closing the estate.
New York Estate Tax & Fiduciary Penalties
In Kings County (Brooklyn), estate matters carry significant financial consequences: New York estate tax rates range from 3.06% to 16% on taxable estates over $7.35 million, with executor commissions following statutory SCPA § 2307 schedules.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Estate Tax Liability | Taxable estate over $7.35M | 3.06%-16% tax rate | Return due 9 months after death | “Cliff effect” taxes entire estate if over 105% of exemption |
| Executor Commission | Statutory under SCPA § 2307 | 5% on first $100,000, sliding scale | Paid during administration | Court must approve commissions |
| Will Contest | Surrogate’s Court proceeding | Estate frozen during litigation | 12-24 months additional | Legal fees, family conflict, delayed distributions |
| Breach of Fiduciary Duty | Surrogate’s Court action | Surcharge, removal, personal liability | Varies by complexity | Damage to reputation, potential criminal referral |
| Probate Filing Fees | Based on estate value | Sliding scale fee schedule | Paid at filing | Required to commence proceeding |
Results may vary. Each estate matter depends on specific facts, asset types, family dynamics, and court discretion.
Firm Credentials in Trust & Estate Law
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. We have handled 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC with a 93%+ favorable outcome rate. Global advocacy. Local precision.
Case Experience in Estate Matters
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our experience includes drafting full estate plans, establishing various trust structures, guiding executors through probate administration, and representing clients in Surrogate’s Court proceedings.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Trust & Estate Lawyer Near Kings County (Brooklyn)
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Avenue, Flatbush Avenue, and the Belt Parkway. We represent clients throughout Brooklyn neighborhoods including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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 amount 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 ($7.7175 million), the entire estate is taxed, not just the excess amount. This makes precise estate planning critical for New York residents with substantial assets.
How long does probate take in Kings County Surrogate’s Court?
Probate in Kings County typically takes 12-24 months. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates with multiple assets, debts, or tax issues may extend the timeline beyond 24 months. The court’s caseload and completeness of documentation also affect duration.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307: 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 above $5 million. The court must approve these commissions, which are considered taxable income to the executor.
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 requested for filing the return, but any tax due must be paid by the original deadline to avoid penalties and interest. The executor is personally liable for unpaid estate taxes.
What happens if someone contests a will in Brooklyn?
If a will is contested in Kings County Surrogate’s Court, the estate is frozen during litigation. The court will hold hearings on the validity of the will, examining issues like testamentary capacity, undue influence, or improper execution. This process can take 12-24 months to resolve, delaying distributions to beneficiaries.
Related Legal Resources
New York Trust & Estate Lawyer Hub |
Albany County Trust & Estate Lawyer |
Kings County Business Lawyer |
Kings County Civil Litigation Lawyer |
Mr. Sris Attorney Profile |
New York Law Location
Last verified: March 2026. Information current as of 2026-02-20. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.