What an Inheritance Lawyer Does in New York: A Practical Guide to Estate, Probate & Surrogate's Court Work

Reviewed by Albert Goodwin, Esq., principal of the Law Offices of Albert Goodwin. Admitted to the New York State Bar; member of the bars of the U.S. District Courts for the Southern and Eastern Districts of New York. Mr. Goodwin has focused his practice on New York estate, trust, and Surrogate's Court matters in Manhattan, Brooklyn, Queens, and the surrounding counties. Read Albert Goodwin's full bio.

Last reviewed and updated: 2024.

In New York, “inheritance lawyer” is not a formal title — it describes attorneys who work within two specific bodies of New York law: the Estates, Powers and Trusts Law (EPTL), which governs the substantive rules of wills, trusts, and intestate succession, and the Surrogate's Court Procedure Act (SCPA), which governs how those matters move through New York's Surrogate's Courts. Most inheritance work in this state happens in the Surrogate's Court of the county where the decedent lived — New York County (Manhattan), Kings (Brooklyn), Queens, Bronx, Richmond (Staten Island), Nassau, Westchester, and beyond. This page explains what these lawyers actually do under New York law, and links to in-depth pages on each topic.

This is a hub. Each section below gives a short, NY-specific synthesis and then points you to the deeper page for that subject.

1. Estate Planning Under the EPTL

Planning work in New York is shaped by a handful of statutes most people never read. Under EPTL 3-2.1, a valid New York will must be signed at the end by the testator and witnessed by two people within a 30-day window — defects here are a leading cause of later will contests. EPTL 5-1.1-A gives a surviving spouse a right of election of roughly the greater of $50,000 or one-third of the net estate, which means you cannot fully disinherit a spouse in New York no matter what the will says. New York also has no state-level revocation of a generous estate tax exemption, but the state “cliff” under the New York estate tax means estates exceeding the exemption by more than 5% lose the exemption entirely — a planning trap that careful drafting addresses.

Good planning chooses among revocable living trusts, irrevocable trusts, and pour-over wills based on these rules. For the strategy behind those choices, see the benefits of a living trust and advanced NY estate planning techniques.

2. Disability, Medicaid, and Special-Needs Planning

Planning for disability protects an inheritance from being consumed by long-term care costs. New York's Medicaid program imposes a five-year look-back on transfers for nursing-home (institutional) Medicaid, while community-based Medicaid (home care) historically had no look-back — a distinction that drives much New York-specific planning. A properly drafted Medicaid Asset Protection Trust, or a first-party or third-party special needs trust under federal 42 U.S.C. § 1396p and EPTL 7-1.12, can preserve eligibility while protecting assets for the next generation. Learn more on the benefits of a special needs trust.

3. Estate Administration: Probate vs. Administration

This is where New York terminology matters. Probate (SCPA Article 14) applies when there is a will — the named executor petitions the Surrogate's Court for letters testamentary. Administration (SCPA Article 10) applies when there is no will — a relative petitions for letters of administration and the estate passes by intestacy under EPTL 4-1.1. The order of who may serve and who inherits is fixed by statute, not by family preference.

For the procedural steps, deadlines, and citation requirements, compare letters testamentary (with a will), letters of administration (without a will), and the general estate administration overview. To see how long this realistically takes in practice, review a sample NYC probate timeline.

4. Estate and Trust Accounting

Fiduciaries in New York must eventually account for what they did with the estate or trust — either informally (by receipt and release) or formally through a judicial accounting under SCPA Article 22. New York accountings use prescribed schedules (A through I and beyond) that report principal received, income, gains and losses, administration expenses, distributions, and assets on hand. Preparing and, when necessary, objecting to these schedules is a distinct skill set. See estate and trust accounting lawyers for how this process works and how beneficiaries challenge an accounting.

5. Estate Litigation in Surrogate's Court

Surrogate's Court litigation is its own world. Common proceedings include:

• Will contests on grounds of lack of capacity, undue influence, fraud, or improper execution, frequently preceded by SCPA 1404 examinations of the attesting witnesses and will drafter — see contesting a will.
• Discovery and turnover proceedings under SCPA 2103/2104 to recover estate property a third party is holding — see discovery and turnover proceedings.
• Removal of a fiduciary under SCPA 711 and 719 — see removing an administrator or executor.
• Breach of fiduciary duty claims for self-dealing, neglect, or losses — see breach of fiduciary duty and breach of trust.

Beneficiaries who suspect wrongdoing also have information rights — see whether beneficiaries are entitled to a copy of the will and a beneficiary's rights to trust information.

How These Roles Differ — and Why It Matters Whom You Hire

The lawyer who drafts a sophisticated irrevocable trust is not necessarily the right lawyer to try a contested will before a Surrogate, and vice versa. In New York the distinction is sharpened by court culture: each county's Surrogate's Court has its own filing customs, calendaring practices, and clerks' preferences. A lawyer who regularly appears in Kings County Surrogate's Court knows that court's expectations in a way a planner who never litigates may not. When choosing, ask specifically about experience with your type of proceeding in your county. For matters touching property in other states, ancillary probate and local counsel coordination become necessary.

When New Yorkers Typically Need an Inheritance Lawyer

• A relative died in a New York county and an estate must be opened in that county's Surrogate's Court.
• You were named executor and must petition for letters and meet SCPA citation and notice requirements.
• There is no will and you must establish your priority to serve and your share under EPTL 4-1.1.
• You believe a will was procured by undue influence or signed without capacity.
• An executor or trustee is self-dealing, withholding information, or failing to account.
• You are a surviving spouse considering the right of election under EPTL 5-1.1-A.
• Long-term care threatens to consume assets you intended to leave to family.

Fees in New York Inheritance Matters

New York treats fiduciary compensation and certain estate legal fees with statutory oversight. Executor and administrator commissions are fixed by SCPA 2307 (and trustee commissions by SCPA 2309), so a fiduciary's compensation is not negotiable in the way private fees are. Attorney fees in estate matters are subject to review by the Surrogate under SCPA 2110/2111, and the court can reduce a fee it finds unreasonable. In practice, planning and uncontested probate are often handled on flat fees, while contested litigation and complex administration are typically hourly. The retainer agreement should state the scope in writing. We do not quote outcomes or recoveries in advance — every estate is governed by its own facts and the applicable statute.

Talk to a New York Inheritance Lawyer

If you are dealing with a New York estate, trust, or Surrogate's Court matter, the Law Offices of Albert Goodwin can help. We maintain offices in New York City, Brooklyn, and Queens and handle probate, administration, accountings, and estate litigation throughout the New York metropolitan area. Call 212-233-1233 or email [email protected].

This page is general legal information about New York law, not legal advice, and does not create an attorney-client relationship. Statutes and procedures change; consult an attorney about your specific situation.