Probate of Wills in New York requires the compliance with many provisions that are part of the New York Estates, Powers and Trusts Law (“EPTL”) and the Surrogate’s Court Procedure Act (“SCPA”). First and foremost, EPTL Section 3-2.1 entitled “Execution and attestation of wills; formal requirements “sets forth the statutory…
The New York Probate of a Last Will and an administration proceeding for an intestate (no Will) estate each requires compliance with provisions in the New York Estates Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). Among the most fundamental provisions of these statutes is the…
Estate settlement in New York, including Westchester and Suffolk counties, requires a consideration of many issues. A post in the New York Probate Lawyer Blog on December 6, 2011 talked about a number of estate tax issues that should be considered, including the current $5 million federal tax exemption and…
The Estate Tax continues to generate many articles and much analysis. As previously reported in the New York Probate Lawyer Blog, the changes in the Federal Estate Tax that occurred in December 2010 resulted in increasing the Federal estate tax exemption to $5 million dollars for 2010, 2011 and 2012.…
The New York Probate Lawyer Blog has reviewed the many instances where family status or kinship can affect an inheritance. In a blog post dated November 22, 2011, there was a discussion regarding the determination of kinship in order to establish a person’s right to receive a share of a…
All New York Probate and Administration cases require an accurate determination of the decedent’s distributees or next of kin. In Brooklyn probate cases, as well as those throughout New York, proper notice of the Probate filing must be given to these persons. In Queens Administration proceedings, like all other such…
Incapacity due to sudden illness or the effects of dementia and Alzheimers disease often results in the appointment of a Guardian under New York Mental Hygiene Law (“MHL”) Article 81. The preparation of advanced directives such as a Durable Power of Attorney and Health Care Proxy may avoid such proceedings.…
Estate beneficiaries in New York can have rights to receive a share of a decedent’s assets in a variety of circumstances. The beneficiary can be named in the decedent’s Last Will or, if no Will exists (“intestacy”), the beneficiary may be one of the decedent’s next of kin (a “distributee”).…
The New York Probate Lawyer Blog has reviewed many instances and issues regarding estate litigation, Will contests and disputes among heirs and beneficiaries. Sometimes controversies begin before a person dies when they become ill and incapacitated. Relatives and friends can abuse or breach fiduciary obligations in attempting to control a…
There have been a number of previous discussions in the New York Probate Lawyer Blog regarding disputes that arise when a decedent transfers assets to others prior to death. Such transfers are sometimes made to family members or to non-relative third parties. The problems and disputes that arise from such…