New York Laws
Part 1 - Rules Governing Trusts
7-1.1 - When Trust Interests Not to Merge

A trust is not merged or invalid because a person, including but not
limited to the creator of the trust, is or may become the sole trustee
and the sole holder of the present beneficial interest therein, provided
that one or more other persons hold a beneficial interest therein,
whether such interest be vested or contingent, present or future, and
whether created by express provision of the instrument or as a result of
reversion to the creator's estate.

Structure New York Laws