New York Laws
Article 2 - General Assignments for the Benefit of Creditors
23 - Limitation of Preferences.

ยง 23. Limitation of preferences. In all general assignments of the
estates of debtors for the benefit of creditors no preference created
therein, other than for the wages or salaries of or moneys held in trust
for employees under section twenty-one-a and section twenty-two or cash
deposits upon purchases for future delivery of merchandise or services
under section twenty-two, shall be valid.