New York Laws
Part 1 - Rules Governing Intestate Succession
4-1.1 - Descent and Distribution of a Decedent's Estate

(a) If a decedent is survived by:
(1) A spouse and issue, fifty thousand dollars and one-half of the
residue to the spouse, and the balance thereof to the issue by
representation.
(2) A spouse and no issue, the whole to the spouse.
(3) Issue and no spouse, the whole to the issue, by representation.
(4) One or both parents, and no spouse and no issue, the whole to the
surviving parent or parents.
(5) Issue of parents, and no spouse, issue or parent, the whole to the
issue of the parents, by representation.
(6) One or more grandparents or the issue of grandparents (as
hereinafter defined), and no spouse, issue, parent or issue of parents,
one-half to the surviving grandparent or grandparents of one parental
side, or if neither of them survives the decedent, to their issue, by
representation, and the other one-half to the surviving grandparent or
grandparents of the other parental side, or if neither of them survives
the decedent, to their issue, by representation; provided that if the
decedent was not survived by a grandparent or grandparents on one side
or by the issue of such grandparents, the whole to the surviving
grandparent or grandparents on the other side, or if neither of them
survives the decedent, to their issue, by representation, in the same
manner as the one-half. For the purposes of this subparagraph, issue of
grandparents shall not include issue more remote than grandchildren of
such grandparents.
(7) Great-grandchildren of grandparents, and no spouse, issue, parent,
issue of parents, grandparent, children of grandparents or grandchildren
of grandparents, one-half to the great-grandchildren of the grandparents
of one parental side, per capita, and the other one-half to the
great-grandchildren of the grandparents of the other parental side, per
capita; provided that if the decedent was not survived by
great-grandchildren of grandparents on one side, the whole to the
great-grandchildren of grandparents on the other side, in the same
manner as the one-half.
(b) For all purposes of this section, decedent's relatives of the half
blood shall be treated as if they were relatives of the whole blood.
(c) Distributees of the decedent, conceived before his or her death
but born alive thereafter, take as if they were born in his or her
lifetime.
(d) The right of an adopted child to take a distributive share and the
right of succession to the estate of an adopted child continue as
provided in the domestic relations law.
(e) A distributive share passing to a surviving spouse under this
section is in lieu of any right of dower to which such spouse may be
entitled.

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