New York Laws
Part 7 - Rights of Creditors in Appointive Property
10-7.1 - Creditors of the Donee; Special Power

Property covered by a special power of appointment (or a general power
of appointment that is exercisable solely for the support, maintenance,
health and education of the donee within the meaning of sections 2041
and 2514 of the Internal Revenue Code) is not subject to the payment of
the claims of creditors of the donee, his estate or the expenses of
administering his estate.

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