Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate law involves creating legal documents to manage assets during life and distribute them after death, while minimizing taxes and avoiding probate disputes. The primary statutes are the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA).
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings extensive experience to complex estate matters in the Finger Lakes region.
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official New York Estate Resources
For the complete text of New York estate laws, visit the New York Estates, Powers and Trusts Law (official NY Senate website). For Tompkins County court procedures and forms, refer to the Tompkins County Supreme Court website (NY Courts .gov domain).
Tompkins County Estate Procedures
Wills are probated through the Tompkins County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accountings. Trust administration follows EPTL guidelines.
- File the will and petition for probate with Tompkins County Surrogate’s Court, paying fees based on estate value.
- Obtain court appointment as executor or administrator through letters testamentary or letters of administration.
- Issue formal citations to all heirs, beneficiaries, and creditors as required by New York law.
- Prepare and file detailed inventory of estate assets and periodic accountings for court approval.
- File federal and New York estate tax returns within 9 months if the estate exceeds exemption limits.
- Distribute assets to beneficiaries and obtain a judicial decree to formally close the estate.
New York Estate Tax & Fiduciary Responsibilities
In Tompkins County, estate administration carries specific tax implications and fiduciary duties under New York law, with executor commissions set by statute and estate tax rates from 3.06% to 16%.
| Matter | Classification | Timeline | Tax/Fee Impact | Key Consideration |
|---|---|---|---|---|
| Probate Administration | Judicial Proceeding | 12-24 months | Court filing fees; Executor commissions (SCPA § 2307) | Required for estates with solely-titled assets |
| Small Estate Affidavit | Expedited Process | Expedited | Reduced fees | Available for estates under $50,000 |
| Will Contest | Estate Litigation | 12-24 months | Estate frozen during litigation | Grounds: capacity, undue influence, fraud |
| NY Estate Tax | Tax Liability | Return due 9 months after death | 3.06%-16% on taxable estate over $7.35M | Cliff effect at 105% of exemption |
| Breach of Fiduciary Duty | Civil Action | Varies | Surcharge, removal, personal liability | Executor/trustee must act in beneficiaries’ best interest |
Results may vary. Each estate matter depends on unique facts and circumstances.
Trust & Estate Experience in Tompkins County
Law Offices Of SRIS, P.C. brings substantial experience to Tompkins County estate matters. Founded in 1997, the firm combines over 120 years of legal experience. Mr. Sris, the founding attorney, provides strategic guidance on complex estate planning, probate administration, and tax minimization strategies specific to New York law.
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 Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. For small estates under $50,000, an expedited small estate affidavit process is available, which can significantly reduce the timeline.
What happens if someone contests a will in New York?
Will contests in New York freeze the estate distribution during litigation, which typically lasts 12-24 months. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution.
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 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.
Tompkins County Trust & Estate Lawyer Near You
Our New York location serves clients at Tompkins County courts, accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. As a trust and estate lawyer near Ithaca and the Finger Lakes region, we represent clients throughout Tompkins County including Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, and Enfield.
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
Related Legal Resources
For more information, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring counties including Albany County and Broome County. For other legal needs in Tompkins County, see our pages on 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.