A client recently came to our Manhattan office with her late father’s will. She had been named the executor, a role she was honored to accept but completely unprepared to perform. She held the document that represented her father’s final wishes, but faced a wall of questions: What does it mean to “probate” a will? How do I access his bank accounts to pay final expenses? What are my duties to my siblings, the other beneficiaries? Her father had a plan, but she was now responsible for executing it—a journey that begins in the Surrogate’s Court.
This situation is common. Many people think an estate attorney’s work ends when a will or trust is signed. In my experience, that’s often just the first phase. The work can be divided into two distinct, yet connected, responsibilities: that of the architect, and that of the guide for the builder.
The Architect: Designing the Structure for a Legacy
The first role is the one most people associate with my profession. As the architect, I work with individuals and families to design the legal structure that will protect their assets and provide for the next generation. This is far more than just drafting documents. It is a process of deep inquiry into a family’s values, dynamics, and long-term goals.
We discuss the nature of their assets—is there a family business, a collection of art, real estate holdings? We consider the beneficiaries—are they minors, adults with special needs, or individuals who may need protection from creditors or their own poor judgment? The legal instruments we use—wills, revocable and irrevocable trusts, powers of attorney—are merely the tools. The real work is in using them to build a plan that is both legally sound and a true reflection of the client’s intent.
This phase is about deliberate, intentional planning. It’s about creating clarity to prevent future conflict. A well-designed plan anticipates contingencies. It names successor trustees, provides instructions for managing unique assets, and is constructed to be as efficient as possible with respect to taxes and administrative burdens. Stewardship.
The Guide: Counsel to the Fiduciary
The second role begins after a client has passed away. The plan’s architect now becomes a guide to the person chosen to implement it—the executor of a will or the trustee of a trust. This person, known as a fiduciary, has a profound legal and ethical obligation to act in the best interests of the estate and its beneficiaries. My job is to provide counsel to that fiduciary, helping them fulfill their duties correctly and confidently.
This is where the theoretical plan meets the practical realities of the law. For an executor, the process typically starts with filing a petition in Surrogate’s Court to have the will admitted to probate and to be formally appointed. This proceeding is governed by the Surrogate’s Court Procedure Act (SCPA), and the petition itself must meet the specific requirements laid out in SCPA Article 14. This court order, called Letters Testamentary, is the executor’s legal key, granting them the authority to act on behalf of the estate.
From there, the work involves a sequence of duties:
- Marshalling all of the decedent’s assets.
- Notifying creditors and paying all legitimate debts and final taxes.
- Managing estate property prudently until it can be distributed.
- Providing a formal or informal accounting to the beneficiaries.
- Finally, distributing the remaining assets according to the terms of the will.
Each step carries legal weight. A misstep—like distributing assets too early or failing to pay a priority creditor—can expose the executor to personal liability. Our firm’s role is to ensure the process is orderly, compliant, and defensible.
Addressing Conflict and Complexity
An attorney’s role is also critical when things don’t go according to plan. Even the most carefully drafted will can be challenged. A disgruntled heir might allege undue influence or lack of capacity. When a will contest arises, we represent the fiduciary in defending the will and the testator’s intent.
Complexity can also come from the assets themselves. Administering an estate with a controlling interest in a New York business, for example, requires a different level of engagement than one comprising only marketable securities. There are business valuation issues, succession plans to execute, and ongoing operational decisions. The fiduciary needs counsel not just on estate law, but on how it intersects with corporate and tax law.
An attorney does not remove the emotional weight from settling a loved one’s affairs. But we can provide a clear process, a buffer against procedural mistakes, and an objective voice when family tensions run high. It is about honoring the legacy that was so carefully planned by ensuring it is competently administered.
If you have been named an executor or trustee and are unsure of your responsibilities, the first prudent step is to understand the scope of your legal duties. We set aside time each week to conduct fiduciary reviews, where we outline the specific obligations your role entails under the governing document and New York law.
