Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York Trust & Estate Laws
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 establish procedures for probate, estate administration, trust creation and management, and fiduciary responsibilities. The New York estate tax applies to estates exceeding $7.35 million in 2026 under Tax Law § 951 et seq., with rates from 3.06% to 16%.
Last verified: March 2026 | Kings County Supreme Court | NY Estates, Powers and Trusts Law
Official New York Legal Resources
For the complete text of New York estate laws, refer to the New York State Senate EPTL legislation. For Kings County court procedures and forms, visit the Kings County Supreme Court official website.
Kings County Surrogate’s Court Procedures
Wills are probated through Kings County Surrogate’s Court. The court appoints executors or administrators and issues citations to interested parties. Inventory and accounting are required for proper estate administration. Trust administration follows EPTL guidelines.
- File the will and petition for probate with Kings County Surrogate’s Court with appropriate filing fees.
- The court issues citations to all interested parties, including heirs and beneficiaries.
- The court formally appoints the executor named in the will or an administrator if no valid will exists.
- The executor must identify, inventory, and value all estate assets including real property and accounts.
- Pay valid creditor claims and file estate tax returns within 9 months of death.
- Distribute remaining assets to beneficiaries and file final accounting with court approval.
Trust & Estate Consequences in New York
In Kings County, trust and estate matters involve significant financial consequences including estate taxes up to 16%, fiduciary surcharges for breaches of duty, and potential estate freezing during will contests.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Adds 12-24 months | Legal fees, family conflict |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge, removal, personal liability | Extended administration | Court supervision, reporting |
| NY Estate Tax | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death | Cliff effect on entire estate |
| Probate Delay | Administrative | Asset distribution delayed | 12-24 months typical | Creditor claims accrue |
Results may vary based on individual circumstances and court decisions.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. With over 120 years of combined legal experience and 4,739+ firm-wide case results across VA, MD, NJ, NY, and DC, our firm brings substantial experience to New York trust and estate matters. We understand the details of New York’s unique estate tax system and Surrogate’s Court procedures.
Our Approach to Trust & Estate Matters
While specific Kings County trust and estate results are not separately tracked, Law Offices Of SRIS, P.C. has achieved 4,739+ favorable outcomes firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC. Our approach focuses on full estate planning, efficient probate administration, and assertive representation in Surrogate’s Court proceedings.
Results may vary. Prior results do not aim for a similar outcome.
Trust & Estate Lawyer Serving Brooklyn
Our New York location represents clients at Kings County (Brooklyn) courts. We serve clients throughout Brooklyn 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 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 Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations may 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 5% on the first $100,000, 4% on the next $200,000, and decreasing percentages on larger amounts.
What happens if someone contests a will in Brooklyn?
When a will is contested in Brooklyn Surrogate’s Court, the estate is typically frozen during litigation. The court will hear evidence on grounds like undue influence, lack of capacity, or improper execution before determining the will’s validity.
Does New York allow portability of estate tax exemptions between spouses?
No, New York does NOT allow portability of estate tax exemptions between spouses. Each individual has their own $7.35 million exemption. Proper estate planning with trusts is essential to maximize both spouses’ exemptions.
Related Legal Services
For more information about estate planning throughout New York, visit our New York Trust & Estate Lawyer hub page. We also serve nearby counties including Albany County and Broome County. In Kings County, we handle related matters such as business law and civil litigation. Learn more about Mr. Sris’s background and experience.
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.