Trust & Estate Lawyer in Nassau County, NY
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 outline the procedures for creating wills and trusts, appointing fiduciaries like executors and trustees, administering estates through probate, and resolving disputes in Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Nassau County Supreme Court | New York State Legislature
Official Legal Resources
For the full text of New York estate laws, refer to the New York Estates, Powers and Trusts Law (official NY Senate website). For court forms and procedures, visit the Nassau County Supreme Court website (NY Unified Court System).
Estate Administration in Nassau County
Wills are probated through the Nassau County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and accounting. Trust administration follows the terms of the trust instrument and the EPTL.
- File the will and petition: File the original will and a petition for probate with the Nassau County Surrogate’s Court.
- Serve citations: The court issues citations to all interested parties, including heirs and beneficiaries.
- Appoint executor/administrator: The court appoints an executor (if there is a will) or an administrator (if there is no will).
- Inventory assets: Prepare and file an inventory of the estate’s assets with the court.
- Pay debts and taxes: Pay valid creditor claims and file required state and federal tax returns.
- Distribute assets and account: Distribute remaining assets to beneficiaries and file a final accounting with the court for approval.
Penalties and Consequences
In Nassau County, breaches of fiduciary duty in estate or trust administration can lead to surcharges (monetary penalties), removal of the fiduciary, and personal liability.
| Issue | Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate distribution frozen; litigation costs | Attorney fees; reduced estate value |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge; removal; personal liability | Payment to estate; loss of commission |
| NY Estate Tax Non-Payment | Tax Law Violation | Penalties; interest; tax lien | 3.06%-16% tax + interest & penalties |
| Missed Probate Deadline | Procedural Default | Delays; additional court hearings | Increased legal and court costs |
Results may vary. Outcomes depend on specific case facts and court decisions.
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 complex trust and estate matters. Our approach is case-specific, focusing on the precise details of New York law and Nassau County Surrogate’s Court procedures.
Local Representation in Nassau County
Our New York location represents clients at Nassau County courts. We serve communities across Long Island including Mineola, Garden City, Hempstead, Long Beach, Valley Stream, Hicksville, Levittown, Freeport, Rockville Centre, Glen Cove, Oyster Bay, Great Neck, Massapequa, and Syosset. Our office is accessible via I-495 (LIE), Northern State Parkway, and Southern State Parkway.
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?
The New York estate tax exemption is $6.94 million for 2026. Estates exceeding 105% of this amount are taxed on the entire estate value, not just the excess. This is known as the “cliff” effect under NY Tax Law.
How long does probate take in Nassau County Surrogate’s Court?
Probate typically takes 12 to 24 months in Nassau County. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests or complex asset situations can extend the timeline further.
What happens if someone contests a will in New York?
A will contest freezes estate distribution. The Surrogate’s Court will hear evidence on grounds like undue influence or lack of capacity, which can extend proceedings by 12-24 months. The contesting party bears the burden of proof.
What are the executor’s commission rates in New York?
Executor commissions are set by statute (SCPA § 2307). The rate is a percentage of the estate value, paid for administering the estate and distributing assets. The amount is subject to court review and approval.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. Extensions may be available, but interest accrues on any unpaid tax. The return must be filed with the NYS Department of Taxation and Finance.
Related Legal Services
For other legal needs in Nassau County, our firm also handles business law, civil litigation, and contract disputes. For more information on New York estate law, visit our New York Trust & Estate hub page. We also serve neighboring areas like Albany County and Broome County. Learn more about Mr. Sris or our New York location.
Last verified: March 2026. Information is current as of the verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.