Formal Probate and Administration in Manhattan
Most of our work keeps estates in the small-estate lane. But some Manhattan estates are too large or too complicated for summary administration, and those require a full proceeding in the New York County Surrogate’s Court. Understanding where the line falls helps you choose the right path the first time.
Probate vs. Administration
When a person dies with a valid will, the will is offered for probate and the named executor seeks letters testamentary. When a person dies without a will, the estate is opened for administration and a qualified distributee seeks letters of administration. Both produce court-issued letters that give a fiduciary broad authority, far beyond the limited, asset-specific certificate of a voluntary administrator in a small estate.
When You Must Use the Formal Process
Formal administration is generally required when the decedent’s personal property exceeds the small-estate dollar threshold, when there is real property to be sold or transferred through the estate, or when disputes among beneficiaries make an affidavit procedure impractical. A Manhattan estate holding a large brokerage account, an unbeneficiaried investment property, or competing claims will usually need the full process.
Proving the Will
To admit a will, the court confirms it meets EPTL §3-2.1: signed at the end by the testator, witnessed by two attesting witnesses, and published as the testator’s will. Witnesses may be required to confirm execution, and all distributees must receive notice (a citation) and an opportunity to object. A self-proving affidavit executed with the will can streamline this step considerably.
Intestate Estates Without a Will
If there is no will, EPTL Article 4 controls both who inherits and who has priority to serve as administrator. The surviving spouse and children come first, followed by more distant relatives. The court may require the administrator to post a bond to protect the estate.
The Fiduciary’s Job Once Appointed
A fully appointed executor or administrator marshals assets, gives notice to creditors, pays valid debts, expenses, and any taxes, and distributes the balance. Where the New York estate tax may apply, 2026 basic exclusion of $7,350,000 with a 105% cliff at $7,717,500, a return and timely payment are critical, because exceeding the cliff forfeits the exclusion entirely. Most small estates fall well below this, but the analysis matters once values climb.
Trusts That Reduce the Need for Probate
Advance planning can shrink or eliminate a future formal proceeding. A revocable trust under EPTL Article 7 avoids probate (without saving estate tax); an irrevocable trust may address tax or Medicaid goals subject to the five-year look-back; and a supplemental needs trust under EPTL 7-1.12 preserves benefits for a disabled beneficiary. A durable power of attorney (GOL §5-1513) and a health care proxy (Public Health Law Article 29-C) complete a thorough plan.
Consult a New York Attorney
Deciding between summary and formal administration depends on your specific assets and family circumstances. This page is general information, not legal advice. Consult a licensed New York attorney before filing in the Surrogate’s Court.