3 Essential Factors to Check before Choosing an Inheritance Law Firm

Inheritance disputes often turn on three overlapping risks: estate tax liability, fiduciary breach claims, and will validity challenges. For business owners, the tax exposure is particularly acute because closely held company interests do not liquidate easily, yet the IRS values them at the time of death. A firm with substantial goodwill or intellectual property may face a significant estate tax bill that heirs cannot pay without forced asset sales. Fiduciary liability arises when executors or trustees mismanage assets, fail to disclose conflicts of interest, or delay distributions without justification. These claims can be brought by beneficiaries and, in some cases, by creditors of the estate itself.

Will contests represent the third major category. Challenges based on lack of testamentary capacity, undue influence, or improper execution can freeze an estate for years. In practice, these cases are rarely as clean as the statute suggests. A beneficiary who feels excluded may allege that the decedent was unduly influenced by a caregiver or a favored family member, even without direct evidence. Courts must weigh credibility, timing, and circumstantial facts. The burden of proof shifts depending on the challenger's theory and how the will was drafted. This is where disputes most frequently arise, and where early counsel involvement can prevent costly litigation.

Fiduciaries, whether executors or trustees, owe beneficiaries a duty of loyalty, a duty of prudence, and a duty to account for all estate assets. Under New York law, these duties are codified in the Surrogate's Court Procedure Act and the New York Estates, Powers and Trusts Law (EPTL). The duty of loyalty prohibits self-dealing, meaning a fiduciary cannot purchase estate assets for personal benefit or take a commission without court approval or express authorization in the will. The duty of prudence requires that the fiduciary invest and manage assets as a reasonable person would under similar circumstances. A fiduciary who invests heavily in speculative assets or fails to diversify may face liability even if the investments were made in good faith.

Practical example: An executor who is also a business partner of the decedent may wish to purchase the business from the estate at a below-market price. Even if the price is eventually deemed fair, the transaction can trigger a breach of fiduciary duty claim if the executor did not disclose the conflict to all beneficiaries or did not obtain independent valuation. The Surrogate's Court in New York will scrutinize such transactions closely, and the burden shifts to the fiduciary to prove entire fairness.

Maintaining detailed, contemporaneous records of all decisions, distributions, and asset valuations is essential. A fiduciary should also consider filing an accounting with the court, which creates a formal record and gives beneficiaries an opportunity to object early rather than years later. When inheritance law issues intersect with business succession, professional counsel should review the fiduciary's authority and any potential conflicts before assets are transferred or sold.

A will contest typically begins with a petition filed in Surrogate's Court in the county where the decedent was domiciled at death. New York courts apply a presumption of validity once the will is properly executed (signed by the testator and witnessed by two competent witnesses). The challenger must overcome that presumption by clear and convincing evidence. The most common grounds are lack of capacity, undue influence, fraud, and improper execution. Lack of capacity focuses on whether the testator understood the nature and extent of the estate and the natural objects of his or her bounty at the time of signing. Undue influence requires proof that the testator's free will was overcome by another person's improper pressure.

Discovery in a will contest can be extensive. Attorneys will seek medical records, deposition testimony from family members and the attorney who drafted the will, and communications between the testator and potential influencers. Delays are common; cases often take 18 months to two years to resolve. The cost of litigation, including expert witnesses on capacity and valuation, can consume a significant portion of the estate. Many disputes settle because the uncertainty and expense outweigh the value of continuing to trial.

Surrogate's Court operates under specialized rules that differ markedly from civil courts. The judge, called a Surrogate, has broad equitable powers to interpret wills, approve fiduciary accounts, and resolve disputes over estate administration. Surrogates are elected judges with expertise in probate and trust law, and they exercise discretion in matters such as whether to permit a late will contest, whether to approve a fiduciary's fees, and how to interpret ambiguous will language. The court also has jurisdiction over guardianship and conservatorship matters, which may overlap with inheritance disputes if the decedent lacked capacity near the end of life. Filing deadlines are strict; a will contest must generally be filed within four months of probate, though exceptions exist if fraud or newly discovered evidence is alleged.

The Surrogate's Court calendar moves slowly in urban counties, such as New York County and Kings County, where backlogs can delay hearings by months. Interim relief, such as a temporary restraining order to freeze estate assets pending resolution, is available but rarely granted. Strategic timing of filings and early negotiation often yield better outcomes than waiting for trial.

Proactive planning is far more cost-effective than reactive litigation. If your firm holds substantial assets or operates across multiple states, a comprehensive review of your estate plan, trust structure, and succession provisions is warranted now. Consider whether your current will or trust language is sufficiently clear to withstand challenge. If your business is part of the estate, clarify who will manage or sell it and under what terms. Document the testator's capacity and intent at the time the will is signed, including a video recording if appropriate. Engage independent counsel to draft or review the will to reduce claims of undue influence.

For business owners, coordinate your inheritance law planning with construction firm acquisition or other business succession strategies. Ensure that buy-sell agreements, operating agreements, and insurance policies align with your estate plan. If family members are involved in the business, clarify their roles and compensation so that disputes over fairness do not metastasize into will contests after death. The time to address these tensions is before the will is signed, not after.