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New York State
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Sources & Authority
Updated March 2026 · For informational purposes — not legal advice
Estate administration in New York is governed by the EPTL (substantive law) and SCPA (procedural law). The Surrogate's Court has exclusive jurisdiction. Key treatise: Turano & Radigan, New York Estate Administration (2026 ed., LexisNexis).
Established by Art. VI § 12 of the NY Constitution (1962). Each of NY's 62 counties has its own court. Venue is the county of domicile at death (SCPA § 205). Court also has equity jurisdiction and power to hear related matters (SCPA § 209).
Probate (testate): executor appointed via Letters Testamentary under SCPA Art. 14. Will requires writing, end-signature, 2 witnesses within 30 days (EPTL § 3-2.1). Administration (intestate): SCPA § 1001 priority order, Letters of Administration, distributes per EPTL § 4-1.1.
Fixed statutory hierarchy: spouse + issue → $50K + ½ residue to spouse; spouse alone takes all; issue alone takes all; then parents, siblings, grandparents. Escheat if no qualifying distributees. Half-bloods treated as whole blood.
Right of election = greater of $50,000 or ⅓ of net estate (EPTL § 5-1.1-A). Testamentary substitutes included in net estate. Must be filed within 6 months of letters (no later than 2 years after death). Exempt property immune to creditors.
Core duties: loyalty, prudence (Prudent Investor Act EPTL § 11-2.3), segregation, accounting, impartiality. Executor commissions: 5% → 2% sliding scale on gross assets (SCPA § 2307). Surcharge available for breach.
Creditors have 7 months from letters to present claims in writing (SCPA §§ 1802–1803). Priority: admin expenses and funeral costs first, then general creditors. Judicial settlement decree binds all parties given notice (SCPA Art. 22).
Testamentary trusts created by will, take effect at death, subject to Surrogate's Court jurisdiction. Inter vivos (living) trusts created during lifetime; revocable trusts avoid probate but are included in taxable estate. Trustee commissions governed by SCPA § 2309.
Surrogate's Court appoints guardians for minors (Art. 17) and persons with intellectual/developmental disabilities (Art. 17-A). Article 81 guardianship (Supreme Court) is an alternative for adults with incapacity. Court retains jurisdiction to review and modify guardianships.
Ancillary administration (SCPA Art. 16): for non-NY domiciliaries with NY property. Wrongful death (EPTL §§ 5-4.1–5-4.4): 2-year SOL, distributes per EPTL § 4-1.1, not per will. Renunciations (EPTL § 2-1.11): 9-month deadline, irrevocable.
Federal: $15M/person (OBBBA, July 2025), 40% rate, portability available, annual gift exclusion $19,000. NY: $7,350,000 exemption, 3–16% rates, NO portability, cliff at 105% of exclusion (~$7,717,500). NY 3-year gift clawback.
Electronic Wills Act (EPTL §§ 3-6.2–3-6.9) signed Dec. 2025, effective Dec. 12, 2027. 30-day UCS filing required — failure voids the will. SCPA §§ 307–309 amended Nov. 2025: service by mail/email now permitted. Grieving Families Act (2023): expanded wrongful death damages.
EPTL & SCPA quick-reference index
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AI answers grounded in Turano & Radigan (2026 ed.)