NY estate tax 'cliff effect': estates within 105% of the $7.16M threshold lose the entire exemption. NYC is the most complex and expensive probate jurisdiction in the US.
| Case Type | Duration | Notes |
|---|---|---|
| Voluntary administration (under $50K) | 1–3 months | Simplified; no formal letters required |
| Formal probate (testate) | 9–18 months | Probate petition; citation; decree |
| Complex administration | 18–36 months | Business interests; real estate; tax issues |
| Contested probate / will contest | 24–72+ months | Full SCPA discovery; possible jury |
| Article 81 guardianship | 3–6 months to establish | Court evaluator; hearing; annual reporting |
| Estate Value | Attorney Fees | Executor Fees | Total Est. Cost | % of Estate |
|---|---|---|---|---|
| $500,000 | $15,000–$30,000 (est. reasonable) | $15,000–$30,000 (est.) | $35,000–$70,000+ | 7.0%–14.0% |
| $2,000,000 | $40,000–$90,000 (est.) | $40,000–$90,000 (est.) | $90,000–$200,000+ | 4.5%–10.0% |
| $10,000,000 | $100,000–$350,000+ | $100,000–$400,000+ | $220,000–$800,000+ | 2.2%–8.0% |
* Estimates based on Probate Insider Reference Series 2026. Actual costs vary. Not legal advice.