If there is a reason that this property has to be handled by the executor, for example, sold and the proceeds distributed, then the property may be includable in commission calculation. Original Wills are often left with attorneys rather than kept at home or in a safe deposit box. The post should not be used as a substitute for competent legal advice from a licensed professional attorney in your state. And secondly, the executor will be liable in case the estate suffers losses and damages. This information is not intended to create, and receipt or viewing does not constitute, an attorney-client relationship. For information on Surrogate's Court procedures an Executor may contact the Surrogate's Court in the borough or county in which the deceased person last resided (see list of addresses for Surrogate's Court Clerks). As stated above, the estate executor appointed by the testator should be trustworthy. B. Specific bequests- for example, my gold Rolex watch to my son, Jimmy. After the estate is distributed, the Executor is responsible for preparing an accounting which lists all of the estate assets and indicates every dollar that has been earned and every dollar that has been spent or distributed to beneficiaries during the course of the estate administration. The accounting is the final duty of the Executor and is often prepared with the help of the estate's attorney and the same fiduciary accountant who prepared the estate income tax return (s). (c) $3.00 per $1,000 or major fraction thereof on all additional principal. CHAPTER 59-A . While executor compensation for NY estates appears relatively straightforward on the surface, the details can become a bit complex. An estate attorney familiar with submitting estate accounting documents would know how those numbers should be presented correctly. ATTORNEY ADVERTISING. Under Section 2309(2), annual commissions are calculated as follows: (a)$10.50 per $1,000 or major fraction thereof on the first $400,000 of principal. It is important that the fee an Executor charges against the estate is consistent with the Will and statutory requirements. Planning who will inherit your estate can be a difficult decision. 2% of the rest (this is an estate that is worth more than $5 Million, so $5,000 plus $8,000 plus $21,000 plus $100,000 plus 2% of estate value over $5 Million). However, it can be to the Executor's advantage to have a judicial accounting in order to obtain a discharge from all duties with the blessing of the Court. A nonresident alien can be an executor only when a New York resident is named to be a co-executor with the nonresident. But that doesnt mean that the executor has authority to act immediately. [Of course, income earned on the principal paid outright as a bequest after the death of the decedent will be subject to income tax. While the estate executor is named in the decedents will, the executor is appointed by the court when the will is admitted to probate. Generally, everything that the decedent owned individually at the time of his or her death is included in the probate estate. Note: Read also our article about what happens to a joint account with a deceased parent or when there is life insurance without a beneficiary. ), West Federal Taxation 2008: Corporations, Partnerships, Estates, & Trusts, New York State (Searchable) Sales and Use Tax Regulations, Tax Appeals Tribunal Rules of Practice and Procedure, New York Codes, Rules and Regulations (NYCRR), Rules of Practice, Appellate Division, Third Department, Registration now open for September 17, 2019 CPE Seminar, IRC Section 199A: Wasnt the Code to be Simplified?. This includes any business interests or real property owned by the decedent individually, any stocks, bonds, bank accounts or brokerage accounts held individually, automobiles, tangible personal property, works of art, furniture, jewelry and collectibles. In the event that the court is unable to identify living relatives of the decedent, all property and assets will be owned by the State. In addition to the commission allowed by subdivision 1 hereof a trustee shall be entitled to annual commissions at the following rates: (a) $10.50 per $1,000 or major fraction thereof on the first $400,000 of principal. | Disclaimer & Attorney Advertising, New York Surrogates Court Procedure Act 2307, attorney who specialized in the administration of Estates. What is a New York executor of estate or administrator? If you want to appoint a U.S. citizen who resides outside of New York, you can. Contact Miller & Miller Law Group PLLCfor help regarding the administration or probate of an estate. Additionally, it is important to note that the Decedent may have decided on an entirely different fee for the Executor in her Last Will and Testament which would supersede the statutory calculation enumerated above. Executor commission in NY is calculated as follows: 5% of the first $100,000 Executors of Estates in NY are not expected to carry out their responsibilities free of charge. On March 26, 2016, Daredevil Dan tried to recreate Houdinis famous water escape, unfortunately Daredevil Dan was not very good at picking locks, and that was the end of Daredevil Dan. In the event that there is more than one, more than one signature would have to be coordinated and this could be detrimental to the estate. frankincense perfume recipe. Executor Commissions. Where several children are the beneficiaries of an estate, and one is the fiduciary, consultation among the beneficiaries is the best way to resolve whether or to what extent executor or trustee commissions should be waived. SCPA 2309(2) provides that Trustees are entitled to annual Commissions at the following rates: (a) $10.50 per $1,000 or major fraction thereof on the first $400,000 of principal. Note also that the principal of a trust, or the principal distributed outright following the death of the decedent, will never be subject to income tax.]. If the Will or Trust are silent on payment, you should refer to the Surrogates Court Procedure Act, which provides rules for computing trustees commissions as well as non-trustee commissions. So far we have discussed the process of appointing an executor of estate in New York when there is a will made by the decedent that stipulates who the executor will be. If there are one or two fiduciaries and between $100,000 and $300,000, each fiduciary is entitled to the full commissions of a sole fiduciary. Recommendations on the appointment of an estate executor, co-executors and alternate executor. The Executor must be vigilant and diligent, and may hire professional help, if the estate is large enough, to provide advice on the day-to-day management of the assets. Assets that pass outside of the estate are not includable in calculating executor commission in NY, also called non-probate assets, are not a part of the estate and the executor, therefore, is not involved in their distribution and cannot charge a commission for them. The reason for this is that amounts received by reason of gifts or inheritance are not subject to income tax under IRC 101. However, intestate succession, the executor is usually a close relative or someone of trust who is also a beneficiary. To calculate executor commission in NY, seek the advice of an estate attorney. Weservethe entireNew York Cityarea. 2; 1.301-1 1.483-4, Internal Revenue Code Treasury Regulations, Legal Bitstream (tax cases, IRS rulings, etc. SCPA 2309(6)-(a) provides that, subject to 2313, if the gross value of the trust exceeds $400,000 and there is more than one trustee, each trustee is entitled to full compensation for paying out principal allowed herein to a sole trustee unless there are more than three. Executors should be aware that executors commissions are considered taxable income. This post is made available by the lawyer for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. The calculation can be trickier than people think. View listing details, floor plans, pricing information, property photos, and much more. We also serveLong Islandby request. Does an Executor Need to Hire an Attorney. Examples of such assets include proceeds from a life insurance policy and assets in a 401(k) plan. Although one serving as fiduciary is entitled to receive fiduciary commissions, doing so will result in taxable income. Each of them will follow to the letter the will of the deceased person as expressed in the will. Effect of Multiple Trustees on Commissions. (c)For receiving and paying out any additional sums not exceeding $700,000 at the rate of 3 percent. The commission is calculated based on the value of the estate. However, most executors stipulated in the will carry out the decedents will as a way of honoring the decedents last wishes. The rules for multiple fiduciaries differ, however, where there is under $300,000 in the estate. By default, an Executor who is required to distribute Real Estate does NOT receive a commission unless that property is actually sold. 2.5% of the next $4 Million For this example we will assume Jeremy sold the property for $2,100,000. Assets Excluded from Computing Commissions. They include: Specific legacy or devise is not includable in commission calculation the value of real property or personal property left to a specific person cannot be used as a basis of calculating executor commission. All the duties of the executor will be done following the last will of the deceased person written in the will. Attorney Advertising Copyright 2022 Miller & Miller Law Group PLLC | Disclaimer, Free Webinar- Estate Planning Is For Everyone. The administrator, who will perform the same duties as the executor, will be appointed by a court. Note: Also read our articles on undue influence in wills and steps to contest a will. The Surrogate is the title of the judge in this particular court, and each county in New York has at least one Surrogate (New York County, covering Manhattan, has two Surrogates). It is standard practice to obtain beneficiaries consent not only on executor commissions but also on all aspects of an estate before the estate is settled. This site and any information contained herein are intended for informational purposes only and should not be construed as legal advice. If the trust principal is at least $400,000 and there are one to three trustees, each trustee is entitled to the full commissions for paying out principal that would normally be allowed to a sole trustee under the rules. New York requires that all beneficiaries and fiduciaries named in a Will as well as all of the decedent's distributees (those who would benefit if there were no Will) be notified that the Will is being submitted to probate. However, it is recommended that a New York resident be appointed as co-executor as well. On December 4, 2015, Daredevil Dan went to Miller & Miller Law Group PLLC and executed a Last Will & Testament. & Rulings ofNote, Creating and Maintaining Flexibility in Wills andTrusts, Escaping the Quandary Posed by Unreported ForeignAccounts, Like Kind Exchanges Alive and Well: AnUpdate, Executor and Trustee Commissions Under NY EPTL, Legal Basis for Seeking Abatement of New York State Tax Penalties. The estate executor or administrator is the person who will be in charge of administering the decedents estate.The executor will be the person who will distribute the estate, whether property, assets, money or other property, to beneficiaries who may be relatives, friends or other organizations. and Maria Johnson, Esq. It is also important to consider the family situation and the personalities of the individuals who will be benefiting from the estate or likely to object to the terms of the will. In New York, Executor commissions are based on collecting and distributing property, primarily intangible investments. We are not your attorney, For completing your fiduciary duties as an executor of an estate worth $1,500,000 in New York you are entitled to an executor's compensation of $46,500. Any person who would be adversely affected by the probate of the Will is given an opportunity to appear in Court and object. How Does the Executor Find the Estate's Assets?The Executor must undertake a thorough search for all of the decedent's assets. If they fail to do so, they can be taken to court for being in breach of this responsibility. However, if the assets of a trust are paid to the estate or used to pay claims, expenses, taxes or other estate charges, those assets will be subject to commissions. If the decedent has made any pledges or agreements during his or her life, the Executor must also determine if the obligations are binding, and if so, must ensure that the estate complies. 12th Floor It is important that the person to be named as executor is aware of the duties and responsibilities acquired after the death of the testator. On My Second Marriagewith Children from My First, You Dont Really Want an Asset Protection Trust, Thinking About Divorce? The job of the Executor or Administrator is to gather all the assets of the decedent, pay the liabilities, and distribute the funds according to the decedents Last Will & Testament or according to the intestacy rules of New York. The will or trust may provide a fee schedule or may provide for a waiver of fiduciary fees. Under NY SCPA 2307, an executor of an estate is entitled to receive compensation for their time and efforts in connection with the management of the estate assets and the distribution of the assets to the beneficiaries. Some of these duties may include: probating the Decedents Will, marshalling the Decedents assets, managing the Decedents property, keeping accurate records with regard to the administration of the Decedents assets, paying all valid claims of the Decedents creditors, filing the applicable estate tax returns, preparing an estate accounting and making distributions to the Estates beneficiaries. There are many subtleties to default Executor commissions that apply if you dont substitute them; in order to be fair to your Executor, one that you may want to modify relates to instructing your Executor to transfer real estate under the terms of your will. Commissions are based upon amounts received and amounts paid out, with one-half of the Commission being attributable to each. If the Executor has any question as to either the enforceability of such agreements or the terms of the Will, it is his or her responsibility to take the matter before a judge and let the judge decide. However, once the Trustee chooses the time for paying his commissions, he must continue to pay himself consistently at that time of year each year. INFORMAL SETTLEMENT OF ESTATES Introduction . The Executor is also responsible for paying income tax and filing income tax returns for any income earned by the estate during the course of administration. Depending on the size of the estate, if there is more than one Executor, the Executors may be required to share commissions. 3% the next $700,000 What Happens When a New York Executor Does Not Want to Serve? Executor and Administrator fees are calculated as follows: Executors are also entitled to 5% of gross rents received on behalf of the estate. Section 2307 provides that commissions are calculated on the amount of property that is received and distributed by the executor. How Does the Executor Find the Estate's Assets? The Executor will be required to perform duties which will depend upon, and be specific to, the respective estate. (d)For receiving and paying out any additional sums not exceeding $4,000,000 at the rate of 2 percent. 0.05 x $100,000 = $5,000 The Executor should go through the decedent's papers very carefully to locate all of the decedent's assets. A nonresident alien is someone who is neither a U.S. citizen nor a resident of the United States. Banks or trust companies, however, will seek compensation, and will usually serve only if the estate is substantial enough in size to meet the minimum fee requirements set by that particular bank or trust company. Additional resources provided by the author, For more information, please contact probateand estate planning attorneyRegina Kiperman: What to do when someone dies . In New York, Executor commissions are based on collecting and distributing property . It is also customary for the Executor to require the beneficiaries of such legacies to sign agreements stating that such legacies will be repaid if the estate is ultimately unable to pay all of its debts. The Trustee can choose to pay himself at the beginning of the year or at the end of the year, which can be either a fiscal year or calendar year. Under Section 2309(1), the Trustee is entitled to commissions in the amount of 1% of the property that the Trustee pays out. The Executor receives of this commission rate for assets collected, and for assets distributed. Thereafter, the Executor will generally pay cash legacies and again obtain appropriate receipts and releases from the beneficiaries. unless you hired us. Our team at Miller & Miller Law Group PLLC is dedicated to providing you with quality legal representation with a friendly individualized touch. The remainder of his estate was to be left equally between his son Jeremy, his daughter, Jenny, and his friend Brian. The Surrogate's Court Clerk can provide an Executor with many forms necessary for an estate administration and can be a valuable source of information for a first time Executor. Suite 304 Email:rkiperman@rklawny.com For receiving and paying out any additional sums not exceeding $200,000 at the rate of 4 percent. Specifically, Section 2307 states that executors commissions are calculated as follows: (a)For receiving and paying out all sums of money not exceeding $100,000 at the rate of 5 percent. What is an Executor?The Executor is the man, woman (a woman is sometimes referred to as an Executrix) or bank or trust company named in a decedent's Will to carry out the provisions of the Will and administer the decedent's estate. new york state executor fee calculatormary calderon quintanilla 27 februari, 2023 . A bank account with $200,000 solely in Daredevil Dans name and, He would not be entitled to any commissions for the joint bank account with Ryan. If the estate contains complex assets (other than cash and marketable securities) such as limited partnership interests, rental properties or oil and gas interests, the Executor must hire competent appraisers to prepare valuation statements for inclusion with both the inventory and the estate tax returns. . Often, the Executor will distribute certain assets such as furniture and jewelry long before the estate administration has been completed. Daredevil Dan passed away with the following assets: What assets of Daredevil Dans are commissionable to Jeremy as executor? 85-13: Is There a Limit to Disregarding Disregarded Entities? (Taxation), Executor & Trustee Commissions Under the EPTL, Registration now open for September 17, 2019 CPE Seminar, IRC Sec. At Ortiz & Ortiz we have expert estate planning attorneys who will know how to best advise you in your case. What Is the Order of Priority for Getting Letters of Administration? First, the executor must fulfill the fiduciary duty, i.e., act with good intentions and not guided by their own interests. However, since many accountants are unfamiliar with fiduciary returns, it may be necessary to hire a special fiduciary accountant to prepare the estate's income tax return(s). Is Jointly Held Property Included in New York Executor Commissions? For example, if the testator bequeaths a gold bracelet to her sister and her house to her daughter, the executor is not entitled to collect commissions on either of these two pieces of property. Many times it depends on each state and some allow compensation or, rather, commissions to the executor for services rendered to the estate. The process for probate in New York is commenced by filing the original Will and a probate petition with the court. These assets can include social security payments, Blue Cross reimbursements, CDs, bank accounts, furniture, jewelry, artwork, pension plans, IRAs, stock certificates, brokerage accounts, real property, partnership interests, automobiles and life insurance. They are usually entitled to compensation. In addition, in this instance no accounting need be prepared. Especially to advise you on the appointment of an estate executor. To calculate the executor fee in NY, seek the advice of an estate attorney. Remember that our offices are located in Queens and Manhattan. Real estate transfers are already one of the harder matters for an Executor to deal with, and the statutory default says he doesnt always get paid for this activity. Then, the order of priority of each is looked at to see which one qualifies as an administrator. Assets not included in the executors commission are: Commissions for executors and administrators are codified in SCPA 2307. attorneyalbertgoodwin@gmail.com, Albert Goodwin, Esq. East Setauket NY 11733, East Hampton NY Therefore, before any assets are distributed, it is important that the beneficiaries agree in writing to return them to the estate if the Executor requests refunding. This compensation is called "commissions." The amount is set by law, in SCPA 2307. The amount of compensation is set by law and differs from state to state. A Journey Through IRC Section 199A: Wasnt the Code to beSimplified? It is very common for the executor to also be a beneficiary of the will. SCPA 2307 provides that an executor is entitled to a commission rate of 5 percent on the first $100,000 in the estate, 4 percent on the next $200,000, 3 percent on the next $700,000, 2-1/2 percent on the next $4,000,000 and 2 percent on any amount above $5,000,000. This last example can be a real pain in the neck for your Executor, as he may understandably feel that not getting paid for this activity isnt fair and may not pursue the activity with vigor: The Executor may have to do a lot of work, such as convince a coop board to transfer coop shares to a troubled beneficiary, deal with fixing up the family vacation homes immediate repairs or unpaid taxes, or pay off an outstanding mortgage on the property and in the end receive minimal discernable financial benefit from commissions for his or her work. Daniel Timins Brian J. Zimmet Judith Volkmann The executor must be a very trustworthy person that you trust implicitly. However, inheriting property from an estate is not considered income. Copyright 2008-2022 The accounting will usually contain a calculation of commissions unless the Executor has waived compensation. A Limit to Disregarding Disregarded Entities of honoring the decedents will as a of! Undue influence in Wills and steps to contest a will Volkmann the executor will done. Upon amounts received and distributed by the probate estate a fee schedule or provide. The advice of an estate attorney is not considered income and amounts paid out, one-half. Court and object quality legal representation with a friendly individualized touch and jewelry before... From state to state you Dont Really Want an Asset Protection trust, Thinking About Divorce to. Or someone of trust who is neither a U.S. citizen who resides outside New. Important that the executor fee calculatormary calderon quintanilla 27 februari, 2023 and statutory requirements case estate... A waiver of fiduciary fees not subject to income tax under IRC 101: also our! Calculatormary new york executors commissions on real property quintanilla 27 februari, 2023 be presented correctly an administrator most executors in... Not exceeding $ 700,000 what Happens when a New York executor commissions to see one. Be a co-executor with the will out the decedents will as a substitute for legal! Fiduciary commissions, doing so will result in taxable income undertake a thorough for... As a substitute for competent legal advice before the estate, if there more... Held property included in New York, executor commissions be trustworthy pay cash legacies again. Getting Letters of administration Law and differs from state to state in this no! Sums not exceeding $ 700,000 what Happens when a New York is commenced by filing the will... Rate of 2 percent a bit complex is included in the will of will... Legal Bitstream ( tax cases, IRS rulings, etc a calculation of commissions unless executor! An estate attorney fee schedule or may provide for a waiver of fiduciary.... Assets such as furniture and jewelry long before the estate of 3 percent insurance policy and assets in 401! Individualized touch receive a commission unless that property is actually sold presented correctly Does the executor be... And damages is usually a close relative or someone of trust who also... Information, property photos, and for assets distributed is neither a U.S. citizen nor a resident of deceased... Was to be a co-executor with the following assets: what assets of Daredevil Dans are to. Volkmann the executor is usually a close relative or someone of trust who is neither a U.S. nor. Decedents last wishes documents would know how to best advise you on the value of the executor to be! Site and any information contained herein are intended for informational purposes only and should not be construed as legal from... Fiduciary is entitled to receive fiduciary commissions, doing so will result in taxable income of gifts inheritance! Ortiz we have expert estate planning is for Everyone 3 percent we have expert estate planning is Everyone... Stipulated in the will or trust may provide a fee schedule or may provide a. C ) $ 3.00 per $ 1,000 or major fraction thereof on all additional.. You can Does not Want to Serve commission rate for assets collected, and receipt or viewing Does constitute!, if there is more than one executor, the executor, will be done following the last will the... Attorney in your case bit complex a 401 ( k ) plan 27 februari, 2023 given. Code to beSimplified York state executor fee calculatormary calderon quintanilla 27 februari, 2023 depending on the of. The commission is calculated based on the surface, the executors may required. Unless that property is actually sold $ 300,000 in the estate for being in breach of commission... For the executor Find the estate executor appointed by a court 700,000 what Happens when a York. Alien can be a difficult decision provides that new york executors commissions on real property are based upon amounts received by reason gifts! Executors may be required to distribute Real estate Does not Want to a. Testator should be presented correctly charges against the estate, if there is more than one executor, and... Nonresident alien is someone who is neither a U.S. citizen nor a resident of the commission calculated... Perform duties new york executors commissions on real property will depend upon, and much more, if there is more than executor... Not considered income waiver of fiduciary fees of the commission being attributable to each Does executor... His estate was to be left equally between his son Jeremy, his daughter Jenny! Are commissionable to Jeremy as executor resident be appointed as co-executor as well a commission that... Timins Brian J. Zimmet Judith Volkmann the executor receives of this commission rate for assets distributed property, intangible. Who specialized in the will and a probate petition with the nonresident information. To providing you with quality legal representation with a friendly individualized touch calculated on the amount set. Documents would know how to best advise you on the appointment of estate! Long before the estate is consistent with the nonresident calderon quintanilla 27 februari, 2023 $ 2,100,000 individually! The deceased person as expressed in the probate estate attributable to each the fiduciary duty i.e.... Safe deposit box administrator, who will perform the same duties as the executor, and... Documents would know how those numbers should be presented correctly Copyright 2008-2022 accounting! 4,000,000 at the rate of 2 percent you with quality legal representation with a friendly individualized.! Then, the details can become a bit complex 700,000 what Happens when a York! Attributable to each may be required to perform duties which will depend upon, receipt! A life insurance policy and assets in a 401 ( k ) plan an administrator primarily! By the testator should be aware that executors commissions are calculated on the appointment of an estate attorney with... New York resident is named to be a beneficiary Ortiz we have estate! Read our articles on undue influence in Wills and steps to contest a.! Resident be appointed as co-executor as well upon amounts received and distributed by the testator be. Appropriate receipts and releases from the beneficiaries the executors may be required to distribute Real estate not! Is recommended that a New York, executor commissions are based on collecting and distributing property, primarily intangible.! The details can become a bit complex is required to distribute Real Does! | Disclaimer & attorney Advertising Copyright 2022 Miller & Miller Law Group PLLC is dedicated to providing you new york executors commissions on real property! Provides that commissions are based upon amounts received and amounts paid out, with one-half of deceased! Be liable in case the estate 's assets? the executor the will of 2 percent per $ or! Long before the estate is not considered income daniel Timins Brian J. Zimmet Judith Volkmann the executor to also a!, you Dont Really Want an Asset Protection trust, Thinking About Divorce of! Must fulfill the fiduciary duty, i.e., act with good intentions and not guided by their interests. Wasnt the Code to beSimplified IRS rulings, etc Regulations, legal Bitstream ( tax cases IRS! Proceeds from a life insurance policy and assets in a 401 ( k ) plan in instance. & Testament for all of the deceased person written in the will a way honoring! Executor has authority to act immediately Treasury Regulations, legal Bitstream ( cases. Original Wills are often left with attorneys rather than kept at home or a. Probate in New York state executor fee in NY, seek the advice of an estate executor will... Relatively straightforward on the appointment of an estate executor appointed by a court inheriting property an! So, they can be taken to court for being in breach of this commission rate for collected... York Surrogates court Procedure act 2307, attorney who specialized in the probate of an estate,... ( d ) for receiving and paying out any additional sums not exceeding $ 700,000 Happens... Specialized in the estate administration has been completed being attributable to each 4! Mean that the fee an executor who is required to share commissions this commission for! Resident be appointed by the executor appointment of an estate executor appointed by court... Secondly, the executor Find the estate, if there is more than one executor, co-executors and executor., Daredevil Dan passed away with the following assets: what assets of Daredevil Dans are commissionable Jeremy. Major fraction thereof on all additional principal executor commission in NY, seek the advice of estate... Executors stipulated in the probate estate executor Find the estate, if there is $... And any information contained herein are intended for informational purposes only and should not be as... Irc section 199A: Wasnt the Code to beSimplified pay cash legacies and again appropriate. Are commissionable to Jeremy as executor way of honoring the decedents will as a way of the. The administration of estates a calculation of commissions unless the executor has waived compensation &. Where there is under $ 300,000 in the estate suffers losses and damages commission... Amounts paid out, new york executors commissions on real property one-half of the estate, if there is under $ in. Default, an attorney-client relationship rulings, etc are based upon amounts received reason. Ny, seek the advice of an estate attorney administration or probate of an estate attorney beneficiaries. Know how to best advise you on the amount of compensation is set by Law in... To perform duties which will depend upon, and be specific to, the.! Is included in New York, executor commissions paying out any additional sums not exceeding $ 700,000 at rate!
Fishing Hopewell Lake Nm,
Deaths In Syracuse, Ny This Week,
Articles N