2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 5 - Rules Governing Wills Having Relation to Another Jurisdiction › 3-5.1 - Formal Validity, Intrinsic Validity, Effect, Interpretation, Revocation or Alteration of Testamentary Dispositions Of, and Exercise of Testamentary Po

§ 3-5.1 Formal  validity,  intrinsic  validity,  effect, interpretation,
revocation or alteration of testamentary dispositions of,  and
exercise  of  testamentary powers of appointment over property
by wills having relation to another juristion
(a) As used in this section:
(1) "Real property" means  land  or  any  estate  in  land,  including
leaseholds, fixtures and mortgages or other liens thereon.
(2)  "Personal  property" means any property other than real property,
including tangible and intangible things.
(3) "Formal validity" relates to the formalities prescribed by the law
of a jurisdiction for the execution and attestation of a will.
(4) "Intrinsic validity" relates to the rules of  substantive  law  by
which   a   jurisdiction  determines  the  legality  of  a  testamentary
disposition, including the general capacity of the testator.
(5) "Effect" relates to the legal consequences  attributed  under  the
law of a jurisdiction to a valid testamentary disposition.
(6) "Interpretation" relates to the procedure of applying the law of a
jurisdiction  to  determine  the  meaning  of  language  employed by the
testator where his intention is not otherwise ascertainable.
(7) "Local law" means the law which the courts of a jurisdiction apply
in adjudicating  legal  questions  that  have  no  relation  to  another
jurisdiction.
(b) Subject to the other provisions of this section:
(1)  The  formal validity, intrinsic validity, effect, interpretation,
revocation or alteration of a testamentary disposition of real property,
and the manner in which such property descends when not disposed  of  by
will, are determined by the law of the jurisdiction in which the land is
situated.
(2)  The  intrinsic  validity,  effect,  revocation or alteration of a
testamentary disposition of personal property, and the manner  in  which
such  property  devolves when not disposed of by will, are determined by
the law of the jurisdiction in  which  the  decedent  was  domiciled  at
death.
(c)  A will disposing of personal property, wherever situated, or real
property situated in this state, made within or without this state by  a
domiciliary or non-domiciliary thereof, is formally valid and admissible
to  probate  in  this  state,  if  it  is  in  writing and signed by the
testator, and otherwise executed and attested  in  accordance  with  the
local law of:
(1) This state;
(2)  The  jurisdiction  in which the will was executed, at the time of
execution; or
(3) The jurisdiction in which the testator was  domiciled,  either  at
the time of execution or of death.
(d)  A  testamentary  disposition  of  personal property intrinsically
valid under the law of  the  jurisdiction  in  which  the  testator  was
domiciled  at  the time the will was executed shall not be affected by a
subsequent change in the domicile of the testator to a  jurisdiction  by
the law of which the disposition is intrinsically invalid.
(e)  Interpretation of a testamentary disposition of personal property
shall be made in accordance with the local law of  the  jurisdiction  in
which the testator was domiciled at the time the will was executed.
(f)  Whether  a  testamentary  disposition  of  personal  property  is
effectively revoked  or  altered  by  the  provisions  of  a  subsequent
testamentary  instrument  or  by  a  physical act to or upon the will by
which the testamentary disposition was made is determined by the law  of
the  jurisdiction  in  which  the testator was domiciled at the time the
subsequent instrument was executed or the physical act performed.
(g) Subject to paragraphs (d), (e) and (f),  the  intrinsic  validity,
effect,  revocation or alteration of a testamentary disposition by which
a power of appointment over personal  property  is  exercised,  and  the
question of whether such power has been exercised at all, are determined
by:
(1)   In  the  case  of  a  presently  exercisable  general  power  of
appointment, the law of the jurisdiction in  which  the  donee  of  such
power was domiciled at the time of death.
(2)  In the case of a general power of appointment exercisable by will
alone or a special power of appointment:
(A) If such power was created by will, the law of the jurisdiction  in
which the donor of the power was domiciled at the time of death.
(B)  If  such power was created by inter vivos disposition, the law of
the jurisdiction which the donor of the power intended  to  govern  such
disposition.
(C)  If  the  donor  is  himself  the  donee  of  a  general  power of
appointment exercisable by will alone, the law of  the  jurisdiction  in
which the donor of the power was domiciled at the time of death.
(3)  The  formal  validity of a will by which any power of appointment
over personal property is exercised is  determined  in  accordance  with
paragraph  (c) on the basis that the testator referred to therein is the
donee of such power.
(h) Whenever a testator, not domiciled in this state at  the  time  of
death,  provides  in  his will that he elects to have the disposition of
his property situated in this state governed by the laws of this  state,
the  intrinsic  validity,  including  the  testator's  general capacity,
effect, interpretation, revocation or alteration of any such disposition
is determined by the local law of this state. The formal validity of the
will, in such case, is determined in accordance with paragraph (c).
(i) Notwithstanding the definition of "real property" in  subparagraph
(a)  (1), whether an estate in, leasehold of, fixture, mortgage or other
lien on land is real  property  governed  by  subparagraph  (b)  (1)  or
personal  property governed by subparagraph (b) (2) is determined by the
local law of the jurisdiction in which the land is situated.