What Does an Executor Have to Disclose to Beneficiaries in New York?

Written by Albert Goodwin, Esq., New York estate and Surrogate's Court attorney, Law Offices of Albert Goodwin. Last reviewed: June 2025.

Many beneficiaries contact us because they have heard nothing from the executor for months. New York law does not require an executor to send regular status reports. It does require certain formal notices and filings. It also requires the executor to answer reasonable requests for information and, in the end, to account for every dollar. This page separates what an executor must disclose from what is good practice. It then explains how a beneficiary can compel disclosure in Surrogate's Court.

This page covers executors of probate estates. If you are the beneficiary of a trust, see beneficiaries' rights to trust information. If the person died without a will, the same rules generally apply to an administrator.

What must a New York executor disclose?

Several items are required by statute or court rule, so the executor has no discretion about them:

• Notice of probate (SCPA 1409): Beneficiaries named in the will who were not served with a citation and did not sign a waiver must be mailed a notice that the will has been offered for probate. The court requires proof of mailing before it admits the will.
• Citation to distributees (SCPA 1403): The decedent's legal heirs (distributees) must be served with a citation or sign a waiver and consent. This applies even if the will leaves them nothing. It gives them a chance to object to the will.
• Inventory of assets (22 NYCRR 207.20): Within six months after letters testamentary issue, the executor must file an inventory of estate assets with the Surrogate's Court.
• An accounting: An executor cannot be discharged from liability without accounting. This can be an informal accounting that the beneficiaries accept and release, or a judicial accounting settled by the court. A beneficiary can force a judicial accounting under SCPA 2205.
• Information needed to protect your interest (SCPA 2102): The Surrogate's Court can order an executor to provide information about the estate when a beneficiary shows it has been withheld.

Once the will is admitted to probate, it becomes part of the public court file. You can get a copy from the Surrogate's Court in the county where probate was filed even if the executor will not send you one. For more on this point, see are beneficiaries entitled to a copy of the will.

What an executor must disclose, what you can request, and what is not required

The middle column comes from the executor's fiduciary duty of loyalty and good faith. Executors who refuse reasonable requests often end up answering the same questions in a court proceeding, usually at greater cost and delay.

When should a beneficiary expect each item?

Timing varies by county and by how complicated the estate is. NYC Surrogate's Courts in Manhattan, Brooklyn, Queens, the Bronx and Staten Island can take several months to issue letters on a routine petition. A typical sequence looks like this:

1. Before probate is granted: Distributees receive a citation or a waiver to sign. Named beneficiaries receive the notice of probate.
2. Letters testamentary issue: The executor now has legal authority to act. Most deadlines run from this date, not from the date of death.
3. Within six months of letters: The inventory of assets should be on file with the court.
4. Seven months after letters: The creditor period under SCPA 1802 ends. Under EPTL 11-1.5, an executor generally cannot be compelled to pay a legacy before this point.
5. Nine months after death: Federal and New York estate tax returns are due if the estate is large enough to require them. Extensions are available.
6. Roughly 12 to 24 months after letters: Simple estates are often ready for an informal accounting and distribution in this window. Estates with real property to sell, tax audits, litigation or disputes among beneficiaries take longer.

For a fuller walk-through of each stage, see our sample NYC probate timeline.

How to ask an executor for information

Start with a written request. It is polite, it creates a record, and it is often the first thing a Surrogate will look for if you later go to court. Keep it short and specific.

Dear [Executor],

I am a beneficiary under the will of [Decedent], which was admitted to probate in [County] Surrogate's Court, File No. [____]. Please send me the following within 30 days:

1. A copy of the letters testamentary.
2. A copy of the inventory of assets filed with the court.
3. A summary of assets collected so far, debts and expenses paid, and any assets sold, with sale prices.
4. Your expected timeline for an accounting and distribution.

Thank you. I am glad to discuss any of this by phone.

[Your name, address and email]

If the executor does not respond, or responds with a refusal, a letter from an estate attorney is often the next step. If that also fails, the court remedies below are available.

How to compel disclosure in Surrogate's Court

SCPA 2102: a proceeding to compel information

SCPA 2102 lets an interested person petition the Surrogate's Court to compel a fiduciary to provide information about the estate. The same section also covers proceedings to compel payment of a legacy or delivery of property. The petition explains what was requested, when, and what the executor failed to provide. The court issues a citation requiring the executor to appear. In many cases the filing alone prompts the executor to produce the information.

SCPA 2205: a compulsory accounting

When the problem is bigger than missing information, for example unexplained withdrawals, an unreasonable delay in distribution, or an informal accounting you do not accept, you can petition under SCPA 2205 to compel a judicial accounting. The statute does not set a fixed waiting period. Courts often treat a petition filed before the seven-month creditor period ends as premature unless there is a specific reason for urgency. Once the account is filed, beneficiaries can file objections, take pre-trial discovery and, if needed, proceed to a hearing. Our estate accounting attorneys page explains the objection process in more detail.

Restricting, suspending or removing the executor

If there is evidence of waste, self-dealing or a refusal to follow court orders, the court can restrict the executor's letters (SCPA 702) or suspend or revoke them (SCPA 711 and 719). See removing an executor or administrator in New York and breach of fiduciary duty claims against executors.

Can the executor sell real property without telling the beneficiaries?

Often, yes, but with important limits. EPTL 11-1.1(b)(5)(B) gives a fiduciary power to sell estate property, including real property, at public or private sale. The power is subject to several limits:

• The will: A will can limit or deny the power of sale. If the will gives the property to a specific person, the executor generally should not sell it unless the sale is needed to pay debts, expenses or taxes.
• Restricted letters: Surrogate's Courts, including those in New York City, frequently issue restricted letters. For example, the letters may bar the executor from selling real property or collecting certain assets without a further court order. Read the actual letters. The restriction is printed on them.
• Court-authorized sales: Where the executor lacks the power, the court can authorize a sale in a proceeding under SCPA Article 19.

Where the executor does have authority, no prior notice to beneficiaries is legally required. The sale must still be reported in the accounting, and beneficiaries can object if the price was too low or the buyer was connected to the executor. Telling beneficiaries in advance is good practice, especially when the house is the estate's main asset.

What if the executor plans to sell below market value?

If you learn of a planned sale at a price you believe is too low, you can petition the Surrogate's Court to restrict the executor's letters, for example to require court approval or a minimum price. You can ask for a temporary restraining order while the petition is heard. Bring evidence, such as a broker's opinion or an appraisal. A beneficiary's preference to keep the house is not enough by itself. If family members are living in the property, see a sibling living rent-free in an inherited house.

What should an estate accounting show?

A formal accounting in New York follows a standard set of schedules. An informal accounting should cover the same ground even if the format is simpler. Look for:

• Assets on hand at the date of death, with values
• Income received during administration, such as interest, dividends and rent
• Gains and losses on assets sold
• Funeral and administration expenses, including legal and accounting fees
• Creditor claims paid and any claims still pending
• Taxes paid
• Executor commissions taken or claimed
• Distributions already made and the proposed final distribution

Executor commissions under SCPA 2307

Unless the will provides otherwise or the executor waives them, a New York executor is entitled to statutory commissions. These are calculated on the value of property received and paid out:

• 5% on the first $100,000
• 4% on the next $200,000
• 3% on the next $700,000
• 2.5% on the next $4,000,000
• 2% on everything above $5,000,000

Not every asset counts toward the commission base. For example, real property that was never sold is often excluded. Where there is more than one executor, the number of full commissions depends on the size of the estate (SCPA 2307(5)). An executor who takes commissions in advance without court approval under SCPA 2311 or the beneficiaries' consent can be required to repay them with interest.

Red flags in an informal accounting

• Round-number withdrawals or transfers to the executor with no explanation
• Commissions taken before the accounting, or calculated on the wrong base
• Missing assets that you know existed, such as a brokerage account, a car or a safe deposit box
• A house sold to a relative or friend of the executor, or below recent comparable sales
• Large legal or management fees with no invoices
• Rent collected, or not collected, from someone living in an estate property
• No supporting statements, only a one-page summary

If assets appear to be in someone else's hands, the executor can be pushed to recover them through a discovery and turnover proceeding under SCPA 2103.

Before you sign a receipt and release

Executors commonly ask beneficiaries to sign a receipt and release before final distribution. Signing one usually means you accept the informal accounting and give up the right to object later. Before you sign:

• Check that the release refers to a specific accounting you actually received.
• Read whether it releases only the accounting or all claims against the executor personally.
• Look for a refunding agreement. These are common, and they require you to return funds if a later debt or tax must be paid.
• Confirm that the dollar amount matches the proposed distribution in the accounting.

You are not obligated to sign. If you decline, the executor can still obtain a discharge by settling a judicial accounting under SCPA 2208, where you will have the chance to object.

Who pays the legal fees?

The executor's reasonable legal fees for administering and defending the estate are generally paid from the estate, subject to court review under SCPA 2110. Beneficiaries usually pay their own lawyers. Under SCPA 2110, the Surrogate may direct that fees be charged against a particular beneficiary's share, or against the estate generally when the beneficiary's work benefited the estate as a whole. If the executor is found to have breached a fiduciary duty, the court can surcharge the executor personally. That can include costs the estate incurred because of the breach. No outcome on fees is automatic. The court has broad discretion.

Because litigation costs reduce what everyone inherits, a negotiated resolution is often the better result when the executor is willing to share records. Our page on resolving beneficiary and executor conflicts covers mediation and other options.

An example (hypothetical)

A mother dies in Queens leaving her house and a bank account equally to three children. One child is named executor and receives letters in March. By the following January, the other two have received nothing except the notice of probate. They send a written request for the inventory and a status summary. The executor replies that the house "is being sold" and nothing more.

The beneficiaries first check the court file and find that no inventory was filed. They also see that the letters are restricted from selling real property without court approval. Their attorney writes to the executor pointing to 22 NYCRR 207.20 and the restriction. If the executor still does not respond, the next steps would be a petition under SCPA 2102 for information. If a contract of sale appears, they could seek an order blocking a sale without court approval. After the creditor period, a petition under SCPA 2205 to compel an accounting would be available. This example illustrates the procedure only. It does not describe any actual client or result.

Talk to a New York estate attorney

If an executor is not responding, or you have an accounting you are unsure about, the Law Offices of Albert Goodwin can review the will, the court file and the executor's numbers and explain your options. We represent beneficiaries and executors in Surrogate's Court matters throughout New York City. We also handle inheritance disputes and letters testamentary proceedings. We have offices in New York City, Brooklyn and Queens. Call 212-233-1233 or email [email protected].

This page provides general information about New York law and is not legal advice for your situation. Statutes and court rules change. Confirm current requirements with counsel or the Surrogate's Court.

Sources

• New York Surrogate's Court Procedure Act (SCPA) §§ 702, 711, 719, 1403, 1409, 1802, 2102, 2103, 2110, 2205, 2208, 2307, 2311; Article 19
• New York Estates, Powers and Trusts Law (EPTL) §§ 11-1.1, 11-1.5
• Uniform Rules for the Surrogate's Court, 22 NYCRR 207.20
• New York Civil Practice Law and Rules (CPLR) § 4503(a)(2)