Probate Help for Executors and Personal Representatives on Long Island

Being named the executor or personal representative of a loved one’s estate is an honor and a heavy responsibility. On Long Island, that responsibility plays out in the Surrogate’s Court of Nassau or Suffolk County, under New York’s Surrogate’s Court Procedure Act (SCPA) and the Estates, Powers and Trusts Law (EPTL). This site is written for the people who carry that burden: the spouse, adult child, sibling, or friend who has been asked to settle an estate and wants to do it correctly.

What an Executor or Personal Representative Actually Does

Whether you were nominated in a will (an “executor”) or you step forward when there is no will (an “administrator,” the term New York uses for a personal representative in intestacy), the core job is the same. You gather the decedent’s assets, identify and pay valid debts and taxes, give legally required notice to heirs and beneficiaries, and then distribute what remains according to the will or the intestacy rules in EPTL Article 4. You owe a fiduciary duty to the estate, which means you must act with care, loyalty, and impartiality, keep estate money separate from your own, and keep careful records.

The Surrogate’s Court Process on Long Island

Probate begins when the named executor files the original will, a death certificate, and a probate petition with the Surrogate’s Court in the county where the decedent lived. To be admitted, the will must meet EPTL 3-2.1: signed by the testator at the end, with publication (the testator declaring it to be a will) and two attesting witnesses. The court issues “letters testamentary” to the executor, or “letters of administration” when there is no valid will, and those letters are the document that proves your authority to banks, brokerages, and title companies.

Common Paths You May Take

Not every estate follows the same road. Larger or contested estates require formal administration; very small estates may qualify for a simplified summary proceeding; estates with out-of-state real property or heirs may need ancillary probate. We explain each of these on dedicated pages so you can find the route that fits the estate you are settling.

Trusts, Taxes, and What Avoids Probate

Assets held in a revocable living trust (EPTL Article 7) pass outside probate, though a revocable trust offers no estate-tax savings. Irrevocable trusts are used for estate-tax planning and Medicaid’s five-year look-back. Special needs trusts under EPTL 7-1.12 protect a disabled beneficiary’s public benefits. As executor, you should also know the New York estate tax: for 2026 the basic exclusion is $7,350,000, with a “cliff” that taxes the entire estate once it exceeds 105% of that figure, $7,717,500.

Talk to a New York Attorney

Every estate is different, and this site is general information, not legal advice for your situation. If you have been named executor or are considering serving as a personal representative for a Long Island estate, consult a New York attorney who handles Surrogate’s Court matters before you sign petitions, transfer assets, or make distributions.