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When income is not disposed of and no valid direction is given for its accumulation it passes to the persons presumptively entitled to the next eventual estate.
Structure New York Laws
New York Laws
EPT - Estates, Powers and Trusts
Article 9 - Perpetuities and Accumulations
Part 2 - Accumulations
9-2.1 - Rules Governing Accumulations
9-2.2 - Anticipation of Directed Accumulation
9-2.3 - Undistributed Income