New York Laws
Part 1 - Substantive Rules Governing Dispositions
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.

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Structure New York Laws

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

2-1.2 - Issue to Take per Capita, per Stirpes or by Representation

2-1.3 - Adopted Children and Posthumous Children as Members of a Class

2-1.4 - Words of Inheritance Unnecessary

2-1.5 - Advancements and Their Adjustment

2-1.6 - Disposition of Property Where a Person Dies Within One Hundred Twenty Hours of Another Person or Any Other Event.

2-1.7 - Presumption of Death From Absence; Effect of Exposure to Specific Peril.

2-1.8 - Apportionment of Federal and State Estate or Other Death Taxes; Fiduciary to Collect Taxes From Property Taxed and Transferees Thereof

2-1.9 - Distributions in Kind by Executors and Trustees

2-1.10 - Provisions Relating to Infants and Minors

2-1.11 - Renunciation of Property Interests

2-1.12 - Credit Shelter Formula Bequests

2-1.13 - Certain Formula Clauses to Be Construed to Refer to the Federal Estate and Generation-Skipping Transfer Tax Laws Applicable to Estates of Decedents Dying After December Thirty-First, Two Thousand Nine and Before January First, Two Thousand E...

2-1.14 - Right to Rcover State Estate and Gift Taxes Where Decedents Retained Interest

2-1.15 - Consequences of Partly Ineffective Dispositions of Trust Principal to Two or More Beneficiaries