Laws of New York (Last Updated: November 21, 2014) |
EPT Estates, Powers and Trusts |
Article 2. RULES GOVERNING DISPOSITIONS SUBJECT TO THIS LAW |
Part 1. SUBSTANTIVE RULES GOVERNING DISPOSITIONS |
Section 2-1.1. Heirs at law and next of kin defined |
Section 2-1.2. Issue to take per capita, per stirpes or by representation |
Section 2-1.3. Adopted children and posthumous children as members of a class |
Section 2-1.4. Words of inheritance unnecessary |
Section 2-1.5. Advancements and their adjustment |
Section 2-1.6. Disposition of property where a person dies within one hundred |
Section 2-1.7. Presumption of death from absence; effect of exposure to |
Section 2-1.8. Apportionment of federal and state estate or other death taxes; |
Section 2044. Of the Internal Revenue Code of 1986 as from time to time amended, |
Section 2-1.9. Distributions in kind by executors and trustees |
Section 2-1.10. Provisions relating to infants and minors |
Section 2-1.11. Renunciation of property interests |
Section 2-1.12. Credit shelter formula bequests |
Section 2-1.13. Right to recover state estate and gift taxes where decedent |
Section 2-1.14. Consequences of partly ineffective dispositions of trust |