Estate Administration

Published on: June 8, 2026

Beneficiaries Must Provide Proof Rather Than Suspicion to Challenge an Estate Accounting. Matter of Asimov, 2024 NY Slip Op 31977(U) (Sur. Ct. New York County June 4, 2024)

by Stephen Bilkis

In contested estate accountings, beneficiaries sometimes object because they believe the fiduciary failed to include estate property. But objections must be supported by evidence, not suspicion. In Matter of Asimov, the New York County Surrogate’s Court considered whether objections to an executor’s accounting should be dismissed where the objectant claimed that valuable books were missing from the estate, but offered no proof beyond conjecture.

Background facts

Ruth Asimov died on February 18, 2018. She was survived by three children: Eric Asimov, Nanette Asimov, and Daniel Asimov. Her will, dated December 26, 1993, was admitted to probate on April 30, 2018. Eric Asimov served as executor of the estate. On November 21, 2022, Eric filed a petition to settle his accounting for the period from February 18, 2018, through October 27, 2022.

Published on: June 2, 2026

Attorney-in-Fact Must Act in Principal’s Best Interest When Making Gifts Under a Power of Attorney. Matter of Ferrara, 7 N.Y.3d 244 (2006)

by Stephen Bilkis

A power of attorney is a legal document that allows one person, known as the principal, to authorize another person, known as the attorney-in-fact or agent, to handle financial and other affairs on the principal’s behalf. While a power of attorney can grant broad authority, that authority is not unlimited. In Matter of Ferrara, 7 N.Y.3d 244 (2006), the New York Court of Appeals considered whether an attorney-in-fact who was expressly authorized to make unlimited gifts to himself could transfer nearly all of the principal’s assets to himself. The case focused on the duties owed by an attorney-in-fact and the meaning of the statutory requirement that gifts be made in the principal’s best interest.

Background Facts

George J. Ferrara was a retired stockbroker living in Florida. In June 1999, he executed a will leaving his entire estate to the Salvation Army. The will specifically stated that he intended to leave nothing to family members or other individuals. He later executed a codicil reaffirming those wishes.

Published on: June 1, 2026

Summary Removal of Executors Requires a Hearing When Material Facts Are Disputed. Matter of Duke, 87 N.Y.2d 465 (1996)

by Stephen Bilkis

The executor of an estate is responsible for gathering assets, paying debts, and carrying out the terms of a decedent’s will. Because an executor serves in a fiduciary role, New York law permits a court to remove an executor who engages in misconduct or whose actions threaten the estate. However, courts are generally reluctant to override a testator’s choice of executor. In Matter of Duke, 87 N.Y.2d 465 (1996), the New York Court of Appeals considered whether a Surrogate’s Court could summarily remove executors of a billion-dollar estate without first conducting an evidentiary hearing.

Background Facts

Doris Duke died in October 1993, leaving an estate valued at more than $1 billion. Much of her estate was left to charitable organizations. Her will named Bernard Lafferty, who was described as her assistant and confidant, as the individual coexecutor of her estate. The will gave Lafferty authority to select a corporate coexecutor, and he chose United States Trust Company.

Published on: May 4, 2026

An Unrecorded Deed May Still Transfer Real Estate: Matter of Cruz, 2025 NY Slip Op 51723(U)

by Stephen Bilkis

Many people assume that a deed does not become effective until it is recorded with the county clerk. In New York, that is not always true. While recording a deed is important because it protects the new owner’s rights against future purchasers, an unrecorded deed may still be valid between the people involved if it was properly signed, delivered, and otherwise meets the legal requirements for transferring real estate.

In Matter of Cruz, the Suffolk County Surrogate’s Court considered whether a man became the owner of a home through an unrecorded deed that the deceased owner had signed and delivered during her lifetime.

Background

Published on: April 20, 2026

Will Admitted to Probate Despite Witness’s Lack of Memory: Matter of Malan, 2008 NY Slip Op 08493

by Stephen Bilkis

When a will is challenged, people sometimes assume that the case must go to trial if one of the witnesses cannot remember signing the will. However, New York law recognizes that witnesses may forget events that happened years earlier. A lack of memory alone does not necessarily make a will invalid. In Matter of Malan, the Appellate Division, Second Department, considered whether a will should be admitted to probate when one of the witnesses could not remember the signing ceremony.

Background

After Roy Mark Malan died, a petition was filed in the Westchester County Surrogate’s Court asking that his will be admitted to probate. One of the beneficiaries objected to the will. She argued that the will had not been properly executed and that the decedent lacked the mental capacity to make a valid will. The person seeking probate asked the court to decide the case without a trial by granting summary judgment. The Surrogate’s Court agreed, dismissed the objections, and admitted the will to probate. The objecting beneficiary appealed.

Published on: April 6, 2026

Executor Personally Liable for Incomplete Accounting and Self-Dealing: Matter of Carbone, 2012 NY Slip Op 08519

by Stephen Bilkis

An executor is responsible for collecting and protecting estate assets, paying valid debts and expenses, keeping accurate financial records, and providing beneficiaries with a complete accounting of how estate assets have been managed. Because an executor serves as a fiduciary, the law requires the executor to act honestly, avoid conflicts of interest, and always act in the best interests of the estate and its beneficiaries. Matter of Carbone examined what can happen when beneficiaries claim that an executor failed to meet those fiduciary responsibilities.

Background

Mike Carbone was named as executor of his father’s estate. After his father died, the main beneficiaries, Debra Betz and Christina Carbone-Lopez, repeatedly asked him to provide an accounting showing what estate assets had been collected, how they had been managed, and how estate money had been spent.

Published on: April 3, 2026

Surviving Co-Executor May Continue Administering Estate Without New Letters: Matter of Federico, 2024 NY Slip Op 50237(U)

by Stephen Bilkis

When a will names two executors, both are responsible for administering the estate. But what happens if one executor dies before the estate has been fully settled? Does the surviving executor have to return to the Surrogate’s Court to obtain new Letters Testamentary, or can the executor continue handling the estate using the authority already granted?

This question can arise during the sale of estate property or other transactions when a bank, title company, or another third party insists on additional court documents before allowing the transaction to proceed. Matter of Federico addressed whether a surviving co-executor needed new Letters Testamentary after the other co-executor died during the administration of the estate.

Background

Published on: April 2, 2026

Earlier Will May Be Admitted to Probate by Agreement of All Interested Parties: Matter of Hayes, 2011 NY Slip Op 30416(U)

by Stephen Bilkis

Sometimes more than one will is found after a person dies. Although the most recent valid will usually controls how the estate is distributed, there are situations where everyone involved agrees that an earlier will should be used instead. In Matter of Hayes, the Nassau County Surrogate’s Court considered whether an earlier will could be admitted to probate when all interested parties agreed and doing so would better carry out the decedent’s estate plan.

Background

Arthur M. Hayes died in 2009, leaving behind his wife and their three sons. Because his wife suffered from dementia, the Surrogate’s Court appointed a guardian ad litem, an attorney whose job was to protect her interests during the probate proceeding. The decedent’s sons initially asked the court to admit a will that Mr. Hayes signed in 1990. Later, they changed course and asked the court to admit an earlier will that he had signed in 1982 instead.

Published on: January 22, 2025

Whether the Surrogate’s Court has the authority to modify the 100% allocation ordered by Supreme Court. Matter of Hoyte, 2021 NY Slip Op 21090

by Stephen Bilkis

Matter of Hoyte, 2021 NY Slip Op 21090 involves the distribution of settlement proceeds following an untimely death, raising questions of jurisdiction and allocation between personal injury and wrongful death claims. The Petitioner, Clathina McMillan-Hoyte, seeks approval for the distribution, while the Albany County Department of Social Services (DSS) objects, asserting a Medicaid lien on the personal injury portion.

In New York, the allocation between personal injury and wrongful death claims involves determining how to distribute settlement proceeds. Recoveries designated for wrongful death, governed by EPTL 5-4.4, are distributed among the decedent’s distributees according to their pecuniary injuries. This process aims to prevent creditors from accessing funds allocated to wrongful death, emphasizing the distinct nature of these claims. Such allocations are subject to careful legal scrutiny, providing a framework for just and equitable distribution in cases involving personal injury and wrongful death.

Background Facts

Published on: December 20, 2023

Should the court compel turnover of corporate minutes relevant to an estate? Matter of Baugher 2014 NY Slip Op 51090(U)

by Stephen Bilkis

In estate proceedings, the involvement of corporate holdings, like a company owned by the deceased, can significantly affect the distribution of assets. Imagine someone owned a business worth millions when they passed away. Now, their estate has to be sorted out. The company’s value and income become part of the estate’s total worth. If there are specific legal matters or disputes, details about the company, its finances, and decisions made in board meetings may become crucial.

In the case of Phebe Baugher, her estate involved about $22 million linked to W.S. Wilson Corporation. So, understanding how the company operated, especially after Phebe’s death, becomes vital. Jonathan Kirk Baugher, managing the estate’s initial steps, wanted more information about what happened in meetings after 2008, likely to ensure everything was handled correctly. This shows how the corporate side of things can be tightly connected to the overall estate proceedings. The court’s decision on accessing specific corporate records can significantly impact how the estate is managed and how assets are eventually distributed among heirs.

Background Facts