Trust & Estate Lawyer in Westchester County, NY
New York’s estate tax has a $7.35 million exemption for 2026 but features a unique “cliff effect” where exceeding 105% of the exemption triggers tax on the entire estate value, not just the excess amount.
New York Trust & Estate Law
Trust and estate matters in New York are primarily governed by the NY Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax, outlined in NY Tax Law § 951 et seq., imposes graduated rates from 3.06% to 16% on taxable estates exceeding the exemption amount.
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings combined legal experience of 120+ years to complex estate matters.
Last verified: March 2026 | Westchester County Supreme Court | NY Legislature EPTL
Official Legal Resources
Westchester County Surrogate’s Court Procedures
Wills are probated through the Westchester County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires detailed inventory and accounting. Trust administration follows EPTL guidelines, with fiduciary duties strictly enforced.
- File the will and petition for probate: Submit the original will and a formal petition to the Surrogate’s Court, listing all heirs and beneficiaries.
- Obtain appointment as executor or administrator: The court issues letters testamentary or letters of administration, granting legal authority to manage the estate.
- Notify creditors and interested parties: Issue formal citations to all heirs and publish a notice to creditors in a designated local newspaper.
- Inventory estate assets and pay valid claims: Prepare a full inventory, pay legitimate debts, funeral expenses, and administration costs.
- File tax returns and accountings: Submit required federal and New York estate tax returns and file a final accounting with the court for approval.
- Distribute remaining assets and close estate: After court approval, distribute assets to beneficiaries and file closing documents.
Penalties and Consequences in Trust & Estate Matters
In Westchester County, trust and estate matters involve significant financial consequences including estate taxes, fiduciary surcharges, and potential litigation that can freeze assets for years.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months additional | Legal fees, family discord |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge, removal, personal liability | Extended administration | Court supervision, reporting |
| NY Estate Tax Liability | Tax Law § 951 et seq. | 3.06%-16% on taxable estate | Return due 9 months after death | “Cliff effect” on entire estate |
| Probate Delays | Administrative complexity | Executor commission statutory | 12-24 months typical | Asset depreciation, creditor claims |
Results may vary. Each estate matter depends on unique facts, asset complexity, and court scheduling.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 and brings over 120 years of combined attorney experience to trust and estate matters. Our firm-wide record includes 4,739+ case results with a favorable outcome rate of 93%+. We serve clients throughout Westchester County with a focus on precise, case-specific legal strategies.
Case Experience
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC. Our experience includes successful estate planning, probate administration, will contests, and trust litigation matters.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Westchester County Trust & Estate Lawyer Near You
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. We represent residents throughout Westchester County including 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
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.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12-24 months in Westchester County. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is graduated based on the estate value: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and so on.
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.
What happens if someone contests a will in Westchester County?
If a will is contested, the Surrogate’s Court will issue citations to all interested parties. The estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of capacity or undue influence.
Related Legal Services
- New York Trust & Estate Lawyer – Statewide hub page
- Albany County Trust & Estate Lawyer – Serving nearby locality
- Westchester County Business Lawyer – Related practice area
- Westchester County Civil Litigation Lawyer – Related practice area
- Mr. Sris Attorney Profile
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.