Trust & Estate Lawyer in Westchester County, NY
New York Trust & Estate Law
New York trust and estate law involves creating wills and trusts, administering estates through probate, and planning for estate taxes. The primary statutes are the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). New York has its own estate tax with a $7.35 million exemption for 2026 and a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature EPTL
Official New York Estate Resources
For the complete text of New York estate laws, visit the New York Estates, Powers and Trusts Law (official New York State Legislature website). For Surrogate’s Court procedures and forms, refer to the Westchester County Supreme Court website (New York Unified Court System).
Westchester County Estate Procedures
In Westchester County, wills are probated through the Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the inventory and accounting process. Trust administration follows EPTL requirements.
- File the original will and petition for probate with the Westchester County Surrogate’s Court, including the death certificate.
- The court issues letters testamentary (with a will) or letters of administration (without a will) to appoint the fiduciary.
- Notify all heirs, beneficiaries, and creditors through published notice and personal service as required by law.
- Inventory all estate assets, pay valid debts and administrative expenses, and file any required tax returns.
- Prepare and file accountings with the Surrogate’s Court and obtain approval for distributions.
- Distribute remaining assets to beneficiaries and obtain a decree discharging the fiduciary, closing the estate.
New York Estate Tax and Penalties
In Westchester County, estate administration involves statutory executor commissions, potential estate taxes, and fiduciary responsibilities with financial consequences for errors.
| Matter | Classification | Timeline | Costs/Fees | Tax Impact | Additional Consequences |
|---|---|---|---|---|---|
| Probate Administration | Judicial Proceeding | 12-24 months | Court fees + executor commission (SCPA § 2307) | NY estate tax if over $7.35M | Estate frozen during proceedings |
| Will Contest | Surrogate’s Court Litigation | 12-24 months+ | Substantial legal fees | Potential tax filing delays | Family conflict, estate distribution halted |
| Breach of Fiduciary Duty | Civil Action | Varies | Surcharge + legal fees | Possible penalty assessments | Removal as executor/trustee, personal liability |
| Estate Tax Non-Filing | Tax Penalty | 9-month filing deadline | Interest + penalties (up to 25%) | 3.06%-16% on taxable estate | Tax on entire estate if over “cliff” threshold |
Results may vary. Each estate matter depends on specific facts, asset types, family dynamics, and court scheduling.
Trust & Estate Experience in New York
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 trust and estate matters. With a focus on proper planning and administration, we help clients handle New York’s estate tax laws and Surrogate’s Court procedures. Global advocacy. Local precision.
Estate Planning Results
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters through proper planning and administration. Our approach focuses on creating full estate plans that address client goals while minimizing tax exposure and ensuring smooth transitions.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Westchester County Estate Lawyer Near Me
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 individuals and families 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
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 Westchester County Surrogate’s Court?
Probate in Westchester County typically takes 12 to 24 months. 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 are the executor commission rates in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The rate is graduated: 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.
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 are available but interest accrues on any unpaid tax from the original due date. The federal estate tax return (Form 706) has the same 9-month deadline.
What happens if someone contests a will in New York?
When a will is contested in New York, the estate is frozen during litigation. The Surrogate’s Court holds a hearing where objectors must prove grounds like lack of capacity, undue influence, or fraud. Will contests typically add 12-24 months to the administration timeline.
Related Legal Services
For more information about estate planning in New York, visit our New York Trust & Estate Lawyer hub page. We also serve nearby counties including Albany County and Broome County. In Westchester 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.