New York Laws
Part 1 - Estates Classified as to Duration
6-1.2 - Estates Tail Abolished; Future Estates Limited Thereon

Estates tail have been abolished, and every estate which would be a
fee tail, according to the law of this state as it existed before the
twelfth day of July, seventeen hundred eighty-two, shall be a fee
simple; and if no valid future estate is limited thereon, a fee simple
absolute. Where a future estate in fee is limited on any estate which
would be a fee tail, according to the law of this state as it existed
previous to such date, such future estate is valid and vests in
possession on the death of the first taker without issue living at the
time of his death.

Structure New York Laws