New York Laws
Part 6 - Disposition of Community Property Rights at Death
6-6.3 - Disposition Upon Death

Upon the death of a married person, one-half of the property to which
this part applies is the property of the surviving spouse and is not
subject to testamentary disposition by the decedent nor to the laws of
descent and distribution. One-half of that property is the property of
the decedent and is subject to testamentary disposition by the decedent
or the law of descent and distribution. With respect to property to
which this part applies, the one-half of the property which is the
property of the decedent is not subject to the surviving spouse's right
to elect against the will.

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