reglab/statecodes huggingface dataset:
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 1 - General Provisions › Part 2 - Definitions › 1-2.20 - Lifetime Trust

§ 1-2.20 Lifetime trust
The  term  "lifetime  trust"  shall  mean  an  express  trust  and all
  amendments thereto created other than by will and shall not  include;  a
  trust for the benefit of creditors, a resulting or constructive trust, a
  business  trust  where certificates of beneficial interest are issued to
  the  beneficiary,  an  investment  trust,  voting  trust,   a   security
  instrument  such  as  a deed of trust and a mortgage, a trust created by
  the judgment or decree of  a  court,  a  liquidation  or  reorganization
  trust,  a  trust  for  the  sole  purpose of paying dividends, interest,
  interest coupons, salaries,  wages,  pensions  or  profits,  instruments
  wherein  persons  are  mere  nominees  for others, or a trust created in
  deposits in any banking institution or savings and loan institution.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.1 - Heirs at Law and Next of Kin Defined

§ 2-1.1 Heirs at law and next of kin defined
Whenever  used in a statute or instrument, unless a contrary intention
  is expressed therein, the term "heirs", "heirs at law", "next of kin" or
  any term of like import means the distributees, as defined in 1-2.5.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.2 - Issue to Take per Capita, per Stirpes or by Representation

§ 2-1.2 Issue to take per capita, per stirpes or by representation
(a)  Instruments  executed  prior to September first, nineteen hundred
ninety-two.  Whenever a disposition of property is made to "issue", such
issue, if in equal degree of consanguinity  to  their  common  ancestor,
take  per  capita,  but  if  in  unequal  degree,  per stirpes, unless a
contrary intention is expressed.
(b) Instruments executed on or after September first, nineteen hundred
ninety-two. Whenever a disposition of property is made to "issue",  such
issue  take  by  representation  as defined in 1-2.16, unless a contrary
intention is expressed.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.3 - Adopted Children and Posthumous Children as Members of a Class

§ 2-1.3 Adopted children and posthumous children as members of a class
(a)  Unless  the creator expresses a contrary intention, a disposition
of property to  persons  described  in  any  instrument  as  the  issue,
children,  descendants,  heirs,  heirs at law, next of kin, distributees
(or by any term of like import) of the creator or of another, includes:
(1) Adopted children and their issue in their  adoptive  relationship.
The  rights of adopted children and their issue to receive a disposition
under wills and lifetime instruments  as  a  member  of  such  class  of
persons  based  upon  their  birth relationship shall be governed by the
provisions of subdivision two of section one hundred  seventeen  of  the
domestic relations law.
(2)  Children  conceived before, but born alive after such disposition
becomes effective.
(3) Nonmarital  children.  For  the  purposes  of  this  paragraph,  a
nonmarital  child  is the child of a mother and is the child of a father
if the child is entitled to inherit from such father under section 4-1.2
of this chapter. The provisions of this paragraph  shall  apply  to  the
wills  of  persons  dying on and after September first, nineteen hundred
ninety-one, to lifetime instruments theretofore executed which  on  said
date  are  subject to the grantor's power to revoke or amend, and to all
lifetime instruments executed on or after such date.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.4 - Words of Inheritance Unnecessary

§ 2-1.4 Words of inheritance unnecessary
The  word  "heirs"  or  words  of  inheritance  of like import are not
  necessary to create or dispose  of a fee.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.5 - Advancements and Their Adjustment

§ 2-1.5 Advancements and their adjustment
(a)  An advancement is an irrevocable gift intended by the donor as an
anticipatory distribution in complete or  partial  satisfaction  of  the
interest  of  the  donee in the donor's estate, either as distributee in
intestacy or as beneficiary under an existing will of the donor.
(b) No advancement shall affect the distribution of the estate of  the
donor unless proved by a writing contemporaneous therewith signed by the
donor   evidencing  his  intention  that  the  gift  be  treated  as  an
advancement, or by the donee acknowledging that such was the intention.
(c) When so proved, the advancement is part of the estate of the donor
for the purpose of distribution. If such  advancement  is  equal  to  or
greater  than  the  interest of the donee, whether in intestacy or under
the will, such donee or his successor in interest may not share  in  the
distribution  of  the  estate;  but if less than such intestate share or
testamentary interest, the donee or his successor in interest  may  take
his  intestate  share  or testamentary interest reduced by the amount of
the advancement.
(d) Unless otherwise provided in a writing  contemporaneous  with  the
advancement and signed by the donor:
(1)  An advancement, made as provided in this section, may be adjusted
out of the property of the donor in such manner as may be equitable.
(2) The advancement shall have the value at which it is appraised  for
estate  tax purposes, or, if not included in the gross taxable estate of
the donor, the value at which it would have been appraised  if  included
therein.
(e)  Nothing  in  this section shall increase or decrease the elective
share of a surviving spouse under either 5-1.1 or 5-1.1-A except to  the
extent authorized by paragraph (b) of those sections.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.7 - Presumption of Death From Absence; Effect of Exposure to Specific Peril.

§ 2-1.7 Presumption  of  death  from  absence;  effect  of  exposure  to
specific peril
(a) A person who is absent for a continuous  period  of  three  years,
during  which,  after  diligent  search,  he or she has not been seen or
heard of or from, and whose  absence  is  not  satisfactorily  explained
shall be presumed, in any action or proceeding involving any property of
such  person,  contractual or property rights contingent upon his or her
death or the administration of his or her estate,  to  have  died  three
years  after  the  date  such  unexplained absence commenced, or on such
earlier date as clear and convincing evidence establishes  is  the  most
probable date of death.
(b) The fact that such person was exposed to a specific peril of death
may  be  a  sufficient  basis  for  determining  at  any time after such
exposure that he or she died less than three years after the date his or
her absence commenced.
(c) The three-year period provided herein shall not apply in any  case
in which a different period has been prescribed by statute.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.9 - Distributions in Kind by Executors and Trustees

§ 2-1.9 Distributions in kind by executors and trustees
(a)   (1)   As used in this section, the terms "pecuniary disposition"
and "transfer in trust of a  pecuniary  amount"  mean,  respectively,  a
disposition  by will or a transfer under a trust agreement of a specific
amount of  money,  which  amount  is  either  expressly  stated  in  the
instrument  or determinable by means of a formula which is stated in the
instrument.
(2)   Whether a testamentary  disposition  or  transfer  in  trust  is
pecuniary  or  fractional in character depends upon the intention of the
creator.
(b)  Unless the instrument expressly provides otherwise:
(1)  Where a will or a trust  agreement  authorizes  the  executor  or
trustee (hereinafter called the "fiduciary") to satisfy wholly or partly
in  kind  a  pecuniary  disposition  or transfer in trust of a pecuniary
amount, the assets selected by the fiduciary for that purpose  shall  be
valued at their respective values on the dates of their distribution.
(2)    Where  a  will or a trust agreement authorizes the fiduciary to
satisfy wholly or partly in kind a pecuniary disposition or transfer  in
trust of a pecuniary amount and the instrument requires the fiduciary to
value the assets selected by the fiduciary for such distribution as of a
date  other than the dates of their distribution, the assets selected by
the fiduciary for that purpose,  together  with  any  cash  distributed,
shall  have  an  aggregate  value  on  the  dates  of their distribution
amounting to no less than, and to the extent practicable no  more  than,
the  amount  of  such  testamentary  disposition or transfer in trust as
stated in, or determined by the formula stated in, the instrument.
(c)  This section applies to wills of decedents dying  before,  on  or
after  its effective date and to trust agreements executed before, on or
after such date, provided, however, that it shall not be applied  so  as
to require repayment to the fiduciary of any distributions actually made
prior to such date.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.10 - Provisions Relating to Infants and Minors

§ 2-1.10 Provisions relating to infants and minors
(a)  Unless  the  creator  expressly  provides to the contrary, in any
instrument  executed  prior  to  September   first,   nineteen   hundred
seventy-four,   the  words  "minor",  "minority",  "infant",  "infancy",
"majority", "adult" and words of like import shall mean or  refer  to  a
person  or  a  class of persons under the age of twenty-one years or who
shall have reached such age,  according  to  the  context,  and,  unless
otherwise  expressly  provided  in  any  instrument executed on or after
September first, nineteen hundred seventy-four shall mean or refer to  a
person  or  a  class  of  persons under the age of eighteen years or who
shall have reached such age, according to the context, except  that  any
designation of a testamentary guardian of a "minor" or an "infant" shall
refer  to  a  guardianship  of  a  person who has not reached the age of
eighteen years, regardless of the date of the instrument containing  the
designation.
(b)  This  act  shall  not  apply  to distributions made subsequent to
September  first,  nineteen  hundred  seventy-four  and  prior  to   the
effective date of this act.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.12 - Credit Shelter Formula Bequests

§ 2-1.12 Credit shelter formula bequests
If:  (a)  the  decedent dies after January thirty-first, two thousand;
and
(b) by reason of the death of  the  decedent  property  passes  or  is
acquired  from  the  decedent  under  a will executed or a trust created
prior  to  February  first,  two  thousand  which  contains  a   formula
providing,  in  sum or substance, for a bequest of the maximum amount of
property that can be sheltered from federal  estate  tax  by  reason  of
available credits against such tax; and
(c)   such   formula  was  not  amended  at  any  time  after  January
thirty-first, two thousand and before the death of the decedent,
then,  unless  the  instrument  containing  such  formula   specifically
provides  that  there  are non-tax reasons for taking the federal credit
for state death taxes into account, such formula shall be deemed not  to
include a reference to the federal credit for state death taxes.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.14 - Right to Rcover State Estate and Gift Taxes Where Decedents Retained Interest

§ 2-1.14 Right  to  recover  state  estate and gift taxes where decedent
retained interest
(a)(1) If any part of the gross tax estate on which tax has been  paid
consists of the value of property included in the gross estate by reason
of  section  two  thousand  thirty-six  of  the  internal  revenue  code
(relating to transfers with retained life estate), the decedent's estate
shall be entitled to recover from the person receiving the property  the
amount  which  bears  the same ratio to the total tax under this chapter
which has been paid as
(A) the value of such property bears to
(B) the taxable estate.
(2) Paragraph one shall not apply if the decedent otherwise directs in
a provision of his will (or a revocable trust) specifically referring to
this section.
(b) For purposes of this section, if there is  more  than  one  person
receiving the property, the right of recovery shall be against each such
person.
(c)  In  the  case  of  penalties  and  interest  attributable  to the
additional taxes described in subsection  (a)  of  this  section,  rules
similar  to  the  rules of subsections (a) and (b) of this section shall
apply.
(d) No person shall be entitled to recover any  amount  by  reason  of
this section from a trust to which section six hundred sixty-four of the
internal  revenue  code  applies  (determined  without  regard  to  this
section).
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 2 - Rules Governing Dispositions Subject to This Law › Part 1 - Substantive Rules Governing Dispositions › 2-1.15 - Consequences of Partly Ineffective Dispositions of Trust Principal to Two or More Beneficiaries

§  2-1.15  Consequences  of  partly  ineffective  dispositions  of trust
  principal to two or more beneficiaries
Whenever the remainder of a lifetime  or  testamentary  trust  passes,
  whether  outright  or  in  further  trust,  to  two  or  more designated
  beneficiaries,  and  such  remainder  is  ineffective  in  part  and  no
  effective  alternative  disposition  has  been  made  in  the  governing
  instrument, such ineffective part shall pass  to  the  other  designated
  beneficiary or, if there are two or more other designated beneficiaries,
  to such beneficiaries in the proportions that their respective interests
  in  such  principal  bear  to  the  aggregate  of  the interests of such
  designated beneficiaries in such principal.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 1 - Who May Make and Receive Testamentary Dispositions of Property; What Property May Be Disposed of by Will › 3-1.1 - Who May Make Wills Of, and Exercise Testamentary Powers of Appointment Over Property

§ 3-1.1 Who  may  make  wills  of,  and  exercise testamentary powers of
appointment over property
Every person eighteen years of age or over, of sound mind and  memory,
  may  by  will dispose of real and personal property and exercise a power
  to appoint such property.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 1 - Who May Make and Receive Testamentary Dispositions of Property; What Property May Be Disposed of by Will › 3-1.2 - What Property May Be Disposed of by Will

§ 3-1.2 What property may be disposed of by will
Every estate in property may be devised or bequeathed.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 2 - Execution of Wills › 3-2.2 - Nuncupative and Holographic Wills

§ 3-2.2 Nuncupative and holographic wills
(a)  For  the  purposes of this section, and as used elsewhere in this
chapter:
(1) A will is nuncupative when it is unwritten, and the making thereof
by the testator and its provisions are clearly established by  at  least
two witnesses.
(2)  A  will  is  holographic  when  it  is  written  entirely  in the
handwriting of the  testator,  and  is  not  executed  and  attested  in
accordance with the formalities prescribed by 3-2.1.
(b) A nuncupative or holographic will is valid only if made by:
(1)  A member of the armed forces of the United States while in actual
military or naval service during a war, declared or undeclared, or other
armed conflict in which members of the armed forces are engaged.
(2) A person who serves with or accompanies an armed force engaged  in
actual  military  or  naval  service  during  such  war  or  other armed
conflict.
(3) A mariner while at sea.
(c) A will authorized by this section becomes invalid:
(1) If made by a member of the armed forces, upon  the  expiration  of
one year following his discharge from the armed forces.
(2)  If made by a person who serves with or accompanies an armed force
engaged in actual military or naval service, upon the expiration of  one
year from the time he has ceased serving with or accompanying such armed
force.
(3)  If  made  by a mariner while at sea, upon the expiration of three
years from the time such will was made.
(d) If any  person  described  in  paragraph  (c)  lacks  testamentary
capacity  at the expiration of the time limited therein for the validity
of his will, such will shall continue to be valid until  the  expiration
of one year from the time such person regains testamentary capacity.
(e)  Nuncupative  and  holographic  wills,  as  herein authorized, are
subject to the provisions of  this  chapter  to  the  extent  that  such
provisions  can  be  applied  to  such  wills  consistently  with  their
character, or to the extent that any such provision  expressly  provides
that it is applicable to such wills.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.1 - What a Testamentary Disposition Includes

§ 3-3.1 What a testamentary disposition includes
Unless  the  will provides otherwise, a disposition by the testator of
  all his property passes all of the property he was entitled  to  dispose
  of at the time of his death.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.2 - Competence of Attesting Witness Who Is Beneficiary; Application to Nuncupative Will

§ 3-3.2 Competence  of attesting witness who is beneficiary; application
to nuncupative will
(a) An attesting witness to a will to whom a beneficial disposition or
appointment of property is made is a competent witness  and  compellable
to  testify  respecting  the  execution  of  such  will  as  if  no such
disposition or appointment had been made, subject to the following:
(1) Any such disposition or appointment made to an  attesting  witness
is  void  unless there are, at the time of execution and attestation, at
least  two  other  attesting  witnesses  to  the  will  who  receive  no
beneficial disposition or appointment thereunder.
(2)  Subject  to subparagraph (1), any such disposition or appointment
to an attesting witness is effective unless the will  cannot  be  proved
without  the testimony of such witness, in which case the disposition or
appointment is void.
(3) Any attesting witness whose disposition  is  void  hereunder,  who
would  be a distributee if the will were not established, is entitled to
receive so much of his intestate share as does not exceed the  value  of
the  disposition  made to him in the will, such share to be recovered as
follows:
(A) In case  the  void  disposition  becomes  part  of  the  residuary
disposition, from the residuary disposition only.
(B) In case the void disposition passes in intestacy, ratibly from the
distributees  who  succeed  to such interest. For this purpose, the void
disposition shall be distributed under 4-1.1  as  though  the  attesting
witness were not a distributee.
(b) The provisions of this section apply to witnesses to a nuncupative
will authorized by 3-2.2.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.3 - Disposition to Issue or Brothers or Sisters of Testator Not to Lapse; Application to Class Dispositions

§ 3-3.3 Disposition  to  issue or brothers or sisters of testator not to
lapse; application to class dispositions
(a) Unless the will whenever executed provides otherwise:
(1) Instruments executed prior to September  first,  nineteen  hundred
ninety-two.  Whenever a testamentary disposition including a disposition
of a future estate other than a future estate  subject  to  a  condition
precedent  of surviving the testator is made to a beneficiary who is one
of the testator's issue or a brother or  sister,  and  such  beneficiary
dies  during  the  lifetime of the testator leaving issue surviving such
testator, such disposition does not lapse but vests  in  such  surviving
issue, by representation.
(2) Instruments executed on or after September first, nineteen hundred
ninety-two.  Whenever a testamentary disposition including a disposition
of a future estate other than a future estate  subject  to  a  condition
precedent  of surviving the testator is made to a beneficiary who is one
of the testator's issue or a brother or  sister,  and  such  beneficiary
dies  during  the  lifetime of the testator leaving issue surviving such
testator, such disposition does not lapse but vests  in  such  surviving
issue, by representation.
(3)  The  provisions  of  subparagraphs  (1) and (2) of this paragraph
apply to a disposition made in the form of a class  gift  other  than  a
disposition  to  "issue,""descendents," or a class described by language
of similar import, as if the disposition were made to the  beneficiaries
by  their  individual  names,  except that no benefit shall be conferred
hereunder upon the surviving issue of an ancestor who  died  before  the
execution of the will in which the disposition to the class was made.
(b)  As used in this section, the terms "issue", "surviving issue" and
"issue surviving" include adopted children and their issue to the extent
they would be included in a  disposition  to  "issue"  under  2-1.3  and
subdivision  two  of  section  one  hundred  seventeen  of  the domestic
relations law, and nonmarital children; for this purpose,  a  nonmarital
child is the child of his mother and is the child of his father if he is
entitled to inherit from his father under 4-1.2.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.4 - Consequences of Partly Ineffective Testamentary Dispositions of Property to Two or More Residuary Beneficiaries

§ 3-3.4 Consequences  of partly ineffective testamentary dispositions of
property to two or more residuary beneficiaries
Whenever a  testamentary  disposition  of  property  to  two  or  more
  residuary  beneficiaries  is  ineffective in part, as of the date of the
  testator's death, and the provisions of  3-3.3  do  not  apply  to  such
  ineffective  part  of  the  residuary disposition nor has an alternative
  disposition thereof been made in the will, such ineffective  part  shall
  pass to and vest in the remaining residuary beneficiary or, if there are
  two  or  more  remaining residuary beneficiaries, in such beneficiaries,
  ratably, in the proportions  that  their  respective  interests  in  the
  residuary estate bear to the aggregate of the interests of all remaining
  beneficiaries in such residuary estate.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.5 - Conditions Qualifying Dispositions; Conditions Against Contest; Limitations Thereon

§ 3-3.5 Conditions  qualifying dispositions; conditions against contest;
limitations thereon
(a) A condition qualifying a  disposition  of  property  is  operative
despite  the  failure of the testator to provide for an alternative gift
to take effect upon the breach or non-occurrence of such condition.
(b) A condition, designed to prevent a disposition from taking  effect
in  case  the will is contested by the beneficiary, is operative despite
the presence or absence of probable cause for such contest,  subject  to
the following:
(1)  Such  a  condition is not breached by a contest to establish that
the will is a forgery or that it was revoked by a later  will,  provided
that such contest is based on probable cause.
(2) An infant or incompetent may affirmatively oppose the probate of a
will without forfeiting any benefit thereunder.
(3)  The  following  conduct,  singly  or  in the aggregate, shall not
result in the forfeiture of any benefit under the will:
(A) The assertion of an objection to the jurisdiction of the court  in
which the will was offered for probate.
(B)  The  disclosure  to  any  of  the  parties or to the court of any
information relating to any document offered for probate as a last will,
or relevant to the probate proceeding.
(C) A refusal or failure to join in a petition for the  probate  of  a
document as a last will, or to execute a consent to, or waiver of notice
of a probate proceeding.
(D)  The  preliminary  examination,  under SCPA 1404, of a proponent's
witnesses, the person who prepared the will, the nominated executors and
the proponents in a probate proceeding  and,  upon  application  to  the
court based upon special circumstances, any person whose examination the
court determines may provide information with respect to the validity of
the will that is of substantial importance or relevance to a decision to
file objections to the will.
(E) The institution of, or the joining or acquiescence in a proceeding
for the construction of a will or any provision thereof.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.6 - Encumbrances on Property of Decedent or on Proceeds of Insurance Policy on Life of Decedent Not Chargeable Against Assets of Decedent's Estate

§ 3-3.6 Encumbrances on property of decedent or on proceeds of insurance
policy  on  life  of decedent not chargeable against assets of
decedent's estate
(a) Where any property, subject, at the time of decedent's  death,  to
any lien, security interest or other charge, including a lien for unpaid
purchase  money,  is  specifically  disposed  of  by will or passes to a
distributee, or where the proceeds of any policy  of  insurance  on  the
life  of the decedent are payable to a named beneficiary and such policy
is subject to any lien, security interest or other charge, the  personal
representative   is   not  responsible  for  the  satisfaction  of  such
encumbrance out of the property of  the  decedent's  estate,  except  as
provided  in  SCPA 1811, unless, in the case of a will, the testator has
expressly or by necessary implication  indicated  otherwise.  A  general
provision  in  the  will  for  the  payment  of  debts  is  not  such an
indication.
(b) Any such encumbrance is chargeable against  the  property  of  the
decedent  or  the  proceeds  of a policy of insurance on the life of the
decedent, subject thereto.  Nothing  in  this  section  imposes  upon  a
testamentary beneficiary, distributee or named insurance beneficiary any
personal  liability  for  the  payment  of  the  debt  secured  by  such
encumbrance.
(c) Where any lien, security interest or other charge encumbers:
(1) Property passing to two or more persons, the interest of each such
person shall, only as between such persons, bear its proportionate share
of the total encumbrance.
(2) Two or more properties, each such property shall, only as  between
the  recipients  thereof,  bear  its  proportionate  share  of the total
encumbrance.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.8 - Validity of a Purchase of Real Property Notwithstanding Its Disposition by Will

§ 3-3.8 Validity  of  a  purchase  of  real property notwithstanding its
disposition by will
The title of a purchaser of real  property,  in  good  faith  and  for
  valuable  consideration,  from a distributee of a person who died owning
  such property shall not be affected by  a  testamentary  disposition  of
  such  property  by  the  decedent,  unless  within  two  years after the
  testator's death the will disposing  of  the  property  is  admitted  to
  probate.   If, however, at the time of the testator's death, the devisee
  is either an infant, incompetent, imprisoned for a term less than  life,
  without  the  state  or  if the will was concealed by one or more of the
  distributees of the decedent, the two year period prescribed herein does
  not commence until the expiration of one  year  from  the  time  of  the
  removal of such disability or the delivery of the will to the devisee or
  to the surrogate having jurisdiction to admit the will to probate.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 3 - Rules Governing Testamentary Dispositions › 3-3.9 - Testamentary Direction to Purchase Annuities

§ 3-3.9 Testamentary direction to purchase annuities
If  a  testator  directs  in  his will the purchase of an annuity, the
  beneficiaries to whom the income thereof is to be paid may not elect  to
  take  the  capital  sum  directed  to  be  used for the purchase of such
  annuity in lieu thereof, unless the will expressly confers such right or
  except as the will expressly provides for the purchase of an  assignable
  annuity.    But  nothing  contained  herein  shall  impair  the right of
  election by a surviving spouse under 5-1.1 or 5-1.1-A.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 4 - Revocation of Wills and Related Subjects › 3-4.1 - Revocation of Wills; Effect on Codicils

§ 3-4.1 Revocation of wills; effect on codicils
(a)  Except  as  otherwise  provided  in this chapter, a revocation or
alteration, if  intended  by  the  testator,  may  be  effected  in  the
following manner only:
(1) A will or any part thereof may be revoked or altered by:
(A) Another will.
(B)  A  writing  of  the  testator  clearly indicating an intention to
effect such revocation or  alteration,  executed  with  the  formalities
prescribed by this article for the execution and attestation of a will.
(2) A will may be revoked by:
(A)  An  act of burning, tearing, cutting, cancellation, obliteration,
or other mutilation or destruction performed by:
(i) The testator.
(ii) Another person, in the presence  and  by  the  direction  of  the
testator;  in  which  case, the fact that the will was so revoked in the
presence and by the direction of the testator  shall  be  proved  by  at
least  two  witnesses, neither of whom shall be the person who performed
the act of revocation.
(b) In addition to the methods set forth in paragraph (a), a will  may
be  revoked  or  altered  by a nuncupative or holographic declaration of
revocation or alteration made in the circumstances prescribed  by  3-2.2
by  any  person  therein authorized to make a nuncupative or holographic
will.  Any such nuncupative declaration of revocation or alteration must
be clearly established by at least two witnesses; any  such  holographic
declaration, by an instrument written entirely in the handwriting of the
testator,  although  not  executed  and  attested in accordance with the
formalities prescribed by this article for the execution and attestation
of a will.
(c) The revocation of a will, as provided in this section, revokes all
codicils thereto.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 4 - Revocation of Wills and Related Subjects › 3-4.2 - Agreement to Convey Property Previously Disposed of by Will Not a Revocation

§ 3-4.2 Agreement  to convey property previously disposed of by will not
a revocation
An agreement made by a testator to convey any property does not revoke
  a prior testamentary disposition of such  property;  but  such  property
  passes  under  the will to the beneficiaries, subject to whatever rights
  were created by such agreement.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 4 - Revocation of Wills and Related Subjects › 3-4.3 - Revocatory Effect of a Conveyance, Settlement or Other Act Affecting Property Previously Disposed of by Will

§ 3-4.3 Revocatory  effect  of  a  conveyance,  settlement  or other act
affecting property previously disposed of by will
A conveyance, settlement or other act of a testator by which an estate
  in his property, previously disposed of by  will,  is  altered  but  not
  wholly  divested does not revoke such disposition, but the estate in the
  property that remains  in  the  testator  passes  to  the  beneficiaries
  pursuant  to  the disposition.  However, any such conveyance, settlement
  or other act of the testator which  is  wholly  inconsistent  with  such
  previous testamentary disposition revokes it.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 4 - Revocation of Wills and Related Subjects › 3-4.4 - Conveyance of Property of an Incompetent or Conservatee, Previously Disposed of Specifically by Will, Not Revocation or Ademption

§ 3-4.4 Conveyance   of  property  of  an  incompetent  or  conservatee,
previously disposed of specifically by will, not revocation or
ademption
In the case of a sale or other transfer by a committee or conservator,
  during the lifetime of its incompetent or conservatee, of  any  property
  which  such  incompetent  or  conservatee  had  previously  disposed  of
  specifically by will when he was competent or able  to  manage  his  own
  affairs, and no order had been entered setting aside the adjudication of
  incompetency   at   the   time  of  such  incompetent's  death,  or  the
  conservatorship continued through the date of the  conservatee's  death,
  the beneficiary of such specific disposition becomes entitled to receive
  any  remaining money or other property into which the proceeds from such
  sale or transfer may be traced.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 4 - Revocation of Wills and Related Subjects › 3-4.5 - Insurance Proceeds From Specific Disposition Not Subject to Ademption

§ 3-4.5 Insurance  proceeds  from  specific  disposition  not subject to
ademption
Where insurance proceeds from property which  was  the  subject  of  a
  specific disposition are paid after the testator's death, such proceeds,
  to  the  extent  received by the personal representative, are payable by
  him to the beneficiary of such disposition; and such proceeds retain the
  character of a specific disposition for all  other  purposes,  including
  12-1.2 and 13-1.3.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 3 - Substantive Law of Wills › Part 4 - Revocation of Wills and Related Subjects › 3-4.6 - Revocation or Alteration of Later Will Not to Revive Prior Will or Any Provisions Thereof

§ 3-4.6 Revocation  or alteration of later will not to revive prior will
or any provisions thereof
(a) If after executing a will the testator executes a later will which
revokes or alters the prior one, a revocation of  the  later  will  does
not, of itself, revive the prior will or any provision thereof.
(b)  A revival of a prior will or of one or more of its provisions may
be effected by:
(1) The  execution  of  a  codicil  which  in  terms  incorporates  by
reference such prior will or one or more of its provisions.
(2)  A  writing  declaring the revival of such prior will or of one or
more of its provisions, which is executed  and  attested  in  accordance
with  the  formalities  prescribed by this article for the execution and
attestation of a will.
(3) A republication of  such  prior  will,  whether  to  the  original
witnesses  or  to  new witnesses, which shall require a re-execution and
re-attestation of the prior will  in  accordance  with  the  formalities
prescribed by 3-2.1.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 4 - Descent and Distribution of an Intestate Estate › Part 1 - Rules Governing Intestate Succession › 4-1.4 - Disqualification of Parent to Take Intestate Share

§ 4-1.4 Disqualification of parent to take intestate share
(a)  No  distributive share in the estate of a deceased child shall be
allowed to a parent if the parent, while such child is under the age  of
twenty-one years:
(1)  has  failed  or refused to provide for the child or has abandoned
such child, whether or not such child dies before  having  attained  the
age of twenty-one years, unless the parental relationship and duties are
subsequently resumed and continue until the death of the child; or
(2)  has  been  the  subject of a proceeding pursuant to section three
hundred eighty-four-b of the social services law which:
(A) resulted in an order terminating parental rights, or
(B) resulted in an order  suspending  judgment,  in  which  event  the
surrogate's court shall make a determination disqualifying the parent on
the  grounds  adjudicated  by the family court, if the surrogate's court
finds, by a preponderance of the evidence, that the parent,  during  the
period  of  suspension,  failed to comply with the family court order to
restore the parent-child relationship.
(b) Subject to the provisions of  subdivision  eight  of  section  two
hundred  thirteen of the civil practice law and rules, the provisions of
subparagraph one of paragraph (a) of this section shall not apply  to  a
biological parent who places the child for adoption based upon:
(1)  a  fraudulent  promise, not kept, to arrange for and complete the
adoption of such child, or
(2) other fraud or deceit by the person or agency  where,  before  the
death  of  the  child,  the  person  or  agency fails to arrange for the
adoptive placement or petition for the adoption of the child, and  fails
to  comply  timely with conditions imposed by the court for the adoption
to proceed.
(c) In the event that a parent or spouse is disqualified from taking a
distributive share in the estate of a decedent  under  this  section  or
5-1.2,  the  estate  of such decedent shall be distributed in accordance
with 4-1.1 as though such spouse or parent had predeceased the decedent.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 4 - Descent and Distribution of an Intestate Estate › Part 1 - Rules Governing Intestate Succession › 4-1.5 - Other Disqualifications

§ 4-1.5 Other disqualifications
No  estate  property, whether passing by intestacy or otherwise, which
  has its situs in this state, shall pass to any other state or  territory
  of  the  United  States, or to any foreign country or sovereignty in the
  event of the absence of an  individual  heir,  distributee,  legatee  or
  owner  of  said  property,  but  shall pass as abandoned property to the
  state of New York, and shall be held as such property  pursuant  to  the
  abandoned property law.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 4 - Descent and Distribution of an Intestate Estate › Part 1 - Rules Governing Intestate Succession › 4-1.6 - Disqualification of Joint Tenant in Certain Instances

§ 4-1.6 Disqualification of joint tenant in certain instances
Notwithstanding  any  other  provision of law to the contrary, a joint
  tenant convicted of murder in the second degree as  defined  in  section
  125.25  of  the  penal  law  or murder in the first degree as defined in
  section 125.27 of the penal law of another joint  tenant  shall  not  be
  entitled  to  the  distribution  of  any  monies in a joint bank account
  created  or contributed to by the  deceased  joint  tenant,  except  for
  those monies contributed by the convicted joint tenant.
Upon  the  conviction  of  such joint tenant of first or second degree
  murder and upon application by the prosecuting attorney, the  court,  as
  part  of  its sentence, shall issue an order directing the amount of any
  joint bank account to be distributed pursuant to the provisions of  this
  section  from  the  convicted  joint  tenant  and  to the deceased joint
  tenant's estate. The court and the prosecuting attorney shall each  have
  the  power to subpoena records of a banking institution to determine the
  amount of money in such bank account and by whom deposits were made. The
  court shall also have the power to freeze such account upon  application
  by  the prosecuting attorney during the pendency of a trial for first or
  second degree murder. If, upon receipt of such court orders described in
  this section, the banking  institution  holding  monies  in  such  joint
  account  complies  with the terms of the order, such banking institution
  shall be held free from all liability for the distribution of such funds
  as were in such joint account. In the absence of actual or  constructive
  notice  of  such  order,  the banking institution holding monies in such
  account shall be held harmless for distributing the money  according  to
  its ordinary course of business.
For  purposes of this section, the term banking institution shall have
  the same meaning as provided for in paragraph (b) of  subdivision  three
  of section nine-f of the banking law.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 5 - Family Rights › Part 1 - Rights of Surviving Spouse › 5-1.2 - Disqualification as Surviving Spouse

§ 5-1.2 Disqualification as surviving spouse
(a)  A  husband  or wife is a surviving spouse within the meaning, and
for the purposes of 4-1.1,  5-1.1,  5-1.1-A,  5-1.3,  5-3.1  and  5-4.4,
unless it is established satisfactorily to the court having jurisdiction
of the action or proceeding that:
(1)  A  final decree or judgment of divorce, of annulment or declaring
the nullity of a marriage or dissolving such marriage on the  ground  of
absence,  recognized as valid under the law of this state, was in effect
when the deceased spouse died.
(2) The marriage was void as incestuous  under  section  five  of  the
domestic  relations  law,  bigamous  under  section  six  thereof,  or a
prohibited remarriage under section eight thereof.
(3) The spouse had procured outside of this state a  final  decree  or
judgment  of divorce from the deceased spouse, of annulment or declaring
the nullity of the marriage with the deceased spouse or dissolving  such
marriage on the ground of absence, not recognized as valid under the law
of this state.
(4)  A  final  decree  or  judgment of separation, recognized as valid
under the law of this state, was rendered against the spouse,  and  such
decree or judgment was in effect when the deceased spouse died.
(5)  The  spouse  abandoned  the deceased spouse, and such abandonment
continued until the time of death.
(6) A spouse who, having the duty to support the other spouse,  failed
or  refused to provide for such spouse though he or she had the means or
ability to do so, unless such marital duty  was  resumed  and  continued
until the death of the spouse having the need of support.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 5 - Family Rights › Part 1 - Rights of Surviving Spouse › 5-1.3 - Revocatory Effect of Marriage After Execution of Will

§ 5-1.3 Revocatory effect of marriage after execution of will
(a)  If  the testator leaves a will executed prior to September first,
nineteen hundred thirty and marries at any  time  after  such  will  was
executed,  the  spouse who survives such testator is entitled to succeed
to the same portion of the testator's estate as  would  have  passed  to
such  spouse  had the testator died intestate, unless provision was made
for the surviving spouse  by  ante  nuptial  agreement  in  writing.  No
evidence  shall  be  admissible  to  impair  or  defeat  the rights of a
surviving spouse hereunder except to establish  the  existence  of  such
ante nuptial agreement.
(b)  A  surviving  spouse  may  recover  the portion of the testator's
estate  to  which  he  is  entitled  under   this   section   from   the
beneficiaries,  ratably,  out  of  the portions of the estate passing to
such  persons  under  the  will.  In  abating  the  interests   of   the
beneficiaries  the  character  of  the  testamentary plan adopted by the
testator shall be preserved to the maximum extent possible.
(c) A surviving spouse may waive his right under this  section  to  an
intestate share of the testator's estate, and may accept in lieu thereof
any benefits he may have received, in whatever status, under the will.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 5 - Family Rights › Part 3 - Rights of Family Unit › 5-3.4 - Action in Supreme Court by Child Born After Execution of Will, by Surviving Spouse Upon Revocation of Will by Marriage or by Subscribing Witness With

§ 5-3.4 Action  in  supreme court by child born after execution of will,
by surviving spouse upon revocation of will by marriage or  by
subscribing witness with interest under will
In  the  event  that  the administration of a decedent's estate in the
  surrogate's court has been completed  and  the  estate  distributed,  an
  action  may  be  maintained  in the supreme court by an after-born child
  under 5-3.2, a surviving spouse under  5-1.3  or  an  attesting  witness
  under  3-3.2  to enforce rights under such sections against testamentary
  beneficiaries or distributees, as the case may be.
2023 New York Laws › EPT - Estates, Powers and Trusts › Article 5 - Family Rights › Part 4 - Rights of Members of Family Resulting From Wrongful Act, Neglect or Default Causing Death of Decedent › 5-4.1 - Action by Personal Representative for Wrongful Act, Neglect or Default Causing Death of Decedent

§ 5-4.1 Action  by  personal representative for wrongful act, neglect or
default causing death of decedent
1. The personal representative, duly appointed in this  state  or  any
  other  jurisdiction,  of  a decedent who is survived by distributees may
  maintain an action to recover damages for a  wrongful  act,  neglect  or
  default  which  caused  the  decedent's death against a person who would
  have been liable to the decedent by reason of such wrongful  conduct  if
  death  had not ensued. Such an action must be commenced within two years
  after the decedent's death; provided, however, that an action on  behalf
  of  a  decedent  whose  death  was  caused  by  the terrorist attacks on
  September eleventh, two thousand one, other than a  decedent  identified
  by  the  attorney  general  of  the  United  States  as a participant or
  conspirator in such attacks, must be commenced within two years and  six
  months  after  the  decedent's  death.  When  the  distributees  do  not
  participate in the administration of the decedent's estate under a  will
  appointing   an   executor   who  refuses  to  bring  such  action,  the
  distributees  are  entitled  to  have  an  administrator  appointed   to
  prosecute the action for their benefit.
2.  Whenever  it  is  shown  that a criminal action has been commenced
  against the same defendant with respect to the event or occurrence  from
  which  a claim under this section arises, the personal representative of
  the decedent shall have at least one year from the  termination  of  the
  criminal action as defined in section 1.20 of the criminal procedure law
  in  which  to maintain an action, notwithstanding that the time in which
  to commence such action has already expired or  has  less  than  a  year
  remaining.