New York Laws
EPT - Estates, Powers and Trusts
Article 2 - Rules Governing Dispositions Subject to This Law

Part 1 - Substantive Rules Governing Dispositions

2-1.1 - Heirs at Law and Next of Kin Defined - Whenever used in a statute or instrument, unless a contrary...

2-1.2 - Issue to Take per Capita, per Stirpes or by Representation - (a) Instruments executed prior to September first, nineteen hundred ninety-two....

2-1.3 - Adopted Children and Posthumous Children as Members of a Class - (a) Unless the creator expresses a contrary intention, a disposition...

2-1.4 - Words of Inheritance Unnecessary - The word "heirs" or words of inheritance of like import...

2-1.5 - Advancements and Their Adjustment - (a) An advancement is an irrevocable gift intended by the...

2-1.6 - Disposition of Property Where a Person Dies Within One Hundred Twenty Hours of Another Person or Any Other Event. - (a) Except as provided in paragraph (b) of this section:...

2-1.7 - Presumption of Death From Absence; Effect of Exposure to Specific Peril. - (a) A person who is absent for a continuous period...

2-1.8 - Apportionment of Federal and State Estate or Other Death Taxes; Fiduciary to Collect Taxes From Property Taxed and Transferees Thereof - (a) Whenever it appears in any appropriate action or proceeding...

2-1.9 - Distributions in Kind by Executors and Trustees - (a) (1) As used in this section, the terms "pecuniary...

2-1.10 - Provisions Relating to Infants and Minors - (a) Unless the creator expressly provides to the contrary, in...

2-1.11 - Renunciation of Property Interests - (a) A renunciation made in compliance with the provisions of...

2-1.12 - Credit Shelter Formula Bequests - (b) by reason of the death of the decedent property...

2-1.13 - Certain Formula Clauses to Be Construed to Refer to the Federal Estate and Generation-Skipping Transfer Tax Laws Applicable to Estates of Decedents Dying After December Thirty-First, Two Thousand Nine and Before January First, Two Thousand E... - (a)(1) If by reason of the death of a decedent...

2-1.14 - Right to Rcover State Estate and Gift Taxes Where Decedents Retained Interest - (a)(1) If any part of the gross tax estate on...

2-1.15 - Consequences of Partly Ineffective Dispositions of Trust Principal to Two or More Beneficiaries - Whenever the remainder of a lifetime or testamentary trust passes,...