Trust & Estate Lawyer in New York County (Manhattan), NY
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes establish procedures for wills, trusts, probate, estate administration, and fiduciary duties.
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. With 120+ years of combined attorney experience, our firm handles complex estate planning, will contests, and fiduciary litigation throughout Manhattan.
Last verified: March 2026 | New York County Surrogate’s Court | NY legislature website
Official New York Trust & Estate Resources
For the complete text of New York’s estate laws, consult these official government resources:
Manhattan Estate Administration Process
Wills are probated through the New York County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting.
- File the original will and petition for probate with the Surrogate’s Court
- Obtain letters testamentary appointing the executor
- Inventory and value all estate assets within 9 months
- Pay valid creditor claims and file required tax returns
- Distribute remaining assets to beneficiaries
- File final accounting with court approval
New York Trust & Estate Penalties and Procedures
In New York County (Manhattan), trust and estate matters involve specific filing requirements, executor commissions under SCPA § 2307, and estate tax rates of 3.06-16% on taxable estates exceeding the exemption.
| Matter | Classification | Timeline | Filing Fees | Tax Implications |
|---|---|---|---|---|
| Probate | Judicial proceeding | 12-24 months | Based on estate value | Estate tax if over $7.35M |
| Will Contest | Litigation | 12-24 months | Court filing fees | Estate frozen during case |
| Estate Administration | Fiduciary proceeding | 9-18 months | Based on estate value | Income tax on estate income |
| Trust Administration | Non-judicial | 6-12 months | Minimal | Income tax on trust income |
Results may vary. Each estate matter depends on specific facts and circumstances.
Trust & Estate Experience in Manhattan
Law Offices Of SRIS, P.C. brings substantial experience to New York County trust and estate matters. Founded in 1997, our firm combines 120+ years of legal experience with specific knowledge of New York’s EPTL and SCPA statutes.
We understand the nuances of Manhattan estate planning, including the New York estate tax “cliff effect” where estates exceeding 105% of the $7.35 million exemption are taxed on the entire value, not just the excess amount.
Case Results
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Manhattan Trust & Estate Lawyer Near You
Our New York location serves clients at New York County (Manhattan) courts, accessible via FDR Drive, West Side Highway, and all subway lines. We represent clients throughout Manhattan including Midtown, Lower Manhattan, Upper East Side, Upper West Side, Harlem, Greenwich Village, SoHo, Tribeca, Chelsea, Hell’s Kitchen, East Village, Financial District, Chinatown, Washington Heights, and Inwood.
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 estate value, not just the excess amount.
How long does probate take in New York County Surrogate’s Court?
Probate typically takes 12-24 months in New York County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 can use an expedited affidavit process.
What happens if someone contests a will in Manhattan?
When a will is contested in Manhattan Surrogate’s Court, the estate is frozen during litigation. The court appoints a temporary administrator, and interested parties receive citations. Will contests typically take 12-24 months to resolve.
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: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts above $1 million.
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, but interest accrues on any unpaid tax from the original due date. The tax rates range from 3.06% to 16%.
Related Legal Services
New York Trust & Estate Lawyer | Albany County Estate Lawyer | Manhattan Business Lawyer | Mr. Sris Attorney Profile
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.