Section 103. Definitions When used in this act, unless otherwise required by the context, or unless a contrary intent is expressly declared in the provision to be construed, the words, phrases or clauses hereafter shall be construed as follows: 1

Acknowledged.  Acknowledged or proved in the same manner as a deed
  is required to  be  acknowledged  or  proved  and  authenticated  to  be
  recorded  in that county, except that when executed within the state, no
  certificate of the county clerk shall be required.
    2. Administrator. Any person to whom letters  of  administration  have
  been issued.
    3. Administrator c. t. a. Any person to whom letters of administration
  with the will annexed have been issued.
    4. Administrator d. b. n. Any person to whom letters of administration
  have been issued as a successor to an administrator.
    5.  Ancillary  administrator.  Any person to whom ancillary letters of
  administration have been issued.
    6. Ancillary executor or administrator c. t. a.  Any  person  to  whom
  ancillary letters testamentary or ancillary letters of administration c.
  t. a. have been issued.
    7.  Ancillary  guardian.  Any  person  to  whom  ancillary  letters of
  guardianship, whether of the person, property, or  both,  of  an  infant
  have been issued.
    8. Beneficiary. Any person entitled to any part or all of an estate.
    9. Bequest or legacy. A transfer of personal property by will.
    9-a.  Corporate  trustee.  Any  trust  company, any bank authorized to
  exercise fiduciary powers and any  national  bank  having  a  principal,
  branch  or  trust  office  in this state and duly authorized to exercise
  fiduciary powers.
    10. Court. The surrogate's court, including  any  judge  or  surrogate
  assigned, elected or appointed to serve as judge of the court.
    11.  Creditor.  Any  person  having  a  claim against a decedent or an
  estate.
    12. Devise. When used as a noun, a transfer of real property by  will.
  When used as a verb, to transfer real property by will.
    13. Devisee. Any person to whom real property is transferred by will.
    14.  Distributee. Any person entitled to take or share in the property
  of a decedent under the statutes governing descent and distribution.
    15. Domicile. A fixed, permanent and principal home to which a  person
  wherever temporarily located always intends to return.
    16.  Domiciliary.  A  person whose domicile is within the state of New
  York.
    17. Donee of a power during minority. Any person granted or deemed  to
  have the power during minority to manage property vested in an infant.
    18.  Eligible  to  receive  letters.  Not  disqualified  on any of the
  grounds described in 707.
    19. Estate. All of  the  property  of  a  decedent,  trust,  absentee,
  internee  or person for whom a guardian has been appointed as originally
  constituted, and as it from time to time exists during administration.
    20. Executor. Any  person  to  whom  letters  testamentary  have  been
  issued.
    21.  Fiduciary.  An administrator, administrator c.t.a., administrator
  d.b.n.,  ancillary  administrator,   ancillary   administrator   c.t.a.,
  ancillary  executor, ancillary guardian, executor, guardian, preliminary
  executor, temporary administrator, testamentary trustee, to any of  whom
  letters  have been issued, and also the donee of a power during minority
  and a voluntary administrator  and  a  public  administrator  acting  as

  administrator  or  a  public  administrator  or county treasurer to whom
  letters have been issued, and a lifetime trustee.
    22.  Funeral  expense.  Includes  reasonable  expense  of  a  funeral,
  suitable church or other services as an integral part  thereof,  expense
  of interment or other disposition of the body, a burial lot and suitable
  monumental  work thereon and a reasonable expenditure for perpetual care
  of a burial lot of the decedent.
    23. Grantor. The creator of a lifetime trust.
    24. Guardian. Any person to whom letters  of  guardianship  have  been
  issued  by a court of this state, pursuant to this act, the family court
  act or article 81 of the mental hygiene law.
    25. Incapacitated person. Any person who for any  cause  is  incapable
  adequately  to  protect his or her rights, including a person for whom a
  guardian has been appointed pursuant to article 81 of the mental hygiene
  law.
    26. Incompetent. Any person judicially declared incompetent to  manage
  his affairs.
    26-a. Individual trustee. Any trustee who is not a corporate trustee.
    27.  Infant.  Any  person  under  the age of eighteen years; provided,
  however, that for purposes of appointment of a guardian  of  an  infant,
  the  term  infant  also  shall  include a person who is under the age of
  twenty-one years who consents to the appointment of a guardian after the
  age of eighteen. It is further provided that such definition  shall  not
  be  applicable  to  any  provision  relating  to  the  New  York Uniform
  Transfers to Minors Act, nor to section 1716 of this act.
    28. Intestate. A person who dies without leaving a valid  will.  Where
  it  is  used  with  respect  to  particular  property, a person who dies
  without effectively disposing of that property by will. When used as  an
  adjective, to property not effectively disposed of by will.
    29.  Judicial  settlement.  A  proceeding  whereby  the  account  of a
  fiduciary is settled and adjudicated by decree of the court.
    30. Legal life tenant. Any person entitled for his  life  or  for  the
  life of another to the possession and use of real or personal property.
    31.  Lifetime  trust.  An  express  trust,  including  all  amendments
  thereto, created during the grantor's lifetime other than  a  trust  for
  the  benefit of creditors, a resulting or constructive trust, a business
  trust where certificates  of  beneficial  interest  are  issued  to  the
  beneficiary,  an  investment  trust, voting trust, a security instrument
  such as a deed of trust and a mortgage, a trust created by the  judgment
  or decree of a court, a liquidation or reorganization trust, a trust for
  the  sole  purpose  of  paying  dividends,  interest,  interest coupons,
  salaries, wages, pensions or profits, instruments  wherein  persons  are
  mere  nominees for others, or a trust created in deposits in any banking
  institution or savings and loan institution.
    32. Lifetime trustee. A trustee acting under a lifetime trust.
    33. Legatee. Any person designated to receive a transfer  by  will  of
  personal property.
    34.   Letters.   Includes   letters   of  administration,  letters  of
  administration c. t. a., letters of administration  d.  b.  n.,  limited
  letters   of   administration,   ancillary  letters  of  administration,
  ancillary  letters  of  guardianship,  ancillary  letters  testamentary,
  letters  of  guardianship,  letters of temporary administration, letters
  testamentary,  preliminary   letters   testamentary   and   letters   of
  trusteeship.  A  testamentary  trustee  who  has  qualified  without the
  issuance of letters shall be deemed for the purposes of this act to have
  received letters of trusteeship.
    35. Mailing or mail. A direction to mail or for  mailing  of  process,
  notice  or other paper requires deposit of such process, notice or other

  paper enclosed in a sealed postpaid envelope, directed to the person  to
  be  served or notified, in any post office or other depositary under the
  exclusive care and custody of the United States Postal Service.
    35-a.  Mailing  by  express  mail.  Mailing  in  conformity  with  the
  requirements of the United  States  Postal  Service  respecting  express
  mail.
    36.  Mailing  by registered or certified mail. A direction for mailing
  of process, notice or  other  paper  by  registered  or  certified  mail
  requires  mailing  in  conformity  with  the  requirements of the United
  States Postal Service respecting registered or certified  mail,  as  the
  case may be.
    37. Mailing by registered or certified mail; return receipt requested.
  Mailing  in conformity with the requirements of the United States Postal
  Service respecting registered mail  with  return  receipt  requested  or
  certified mail with return receipt requested, as the case may be.
    37-a.  Mailing  by  special  mail  service. A direction for mailing of
  process, notice or other paper by special mail service requires  mailing
  by  express  mail  or  use of any designated delivery service within the
  meaning of §7502(f)(2) of the United States  Internal  Revenue  Code  of
  1986, as from time to time amended.
    38.  May. When used in this act, in relation to an act to be performed
  by the court, means in the discretion of the court.
    39. Person interested. Any person entitled or  allegedly  entitled  to
  share  as  beneficiary  in  the  estate  or the trustee in bankruptcy or
  receiver of such person.  A  creditor  shall  not  be  deemed  a  person
  interested. Where this act provides that a "person interested" may apply
  for  relief,  a verified allegation of an interest in fact, suffices for
  the purpose of the application, although the interest may  be  disputed,
  unless  or until the fact of interest has been judicially determined and
  no appeal is pending therefrom.
    40. Person under disability. Any person who is (a) an infant,  (b)  an
  incompetent,   (c)   an  incapacitated  person,  (d)  unknown  or  whose
  whereabouts are unknown or (e) confined  as  a  prisoner  who  fails  to
  appear  under circumstances which the court finds are due to confinement
  in a penal institution.
    40-a. Petition. A verified application in the manner provided in  CPLR
  3020,  requesting  action  upon  a  matter or relief provided for in the
  estates, powers and trusts law or this act.
    41. Preliminary executor.  Any  person  to  whom  preliminary  letters
  testamentary have been issued.
    42.  Presumptive distributee. Any person who would be a distributee as
  defined in this act, if the person alleged to be deceased,  absentee  or
  internee were dead.
    43.  Process.  Citation,  order  to show cause, subpoena and any other
  mandate of the surrogate's court by which jurisdiction is obtained of  a
  party.
    44.  Property.  Anything  that  may be the subject of ownership and is
  real or personal property, or is a chose in action.
    45. Respondent. Every party to a proceeding except a petitioner.
    46. Safe deposit company. Any corporation authorized under the banking
  law to let out receptacles for safe deposit of personal property.
    47. Temporary administrator. Any person to whom letters  of  temporary
  administration have been issued.
    48. Testamentary trust. A trust created by will.
    49.  Testamentary  trustee.  Any person to whom letters of trusteeship
  have been issued.
    50. Trust. A testamentary trust or a lifetime trust.

    51. Upon the return of process. The time and place for the  return  of
  any  process and any adjournment thereof, and implies that due proof has
  been made that the court has jurisdiction over all parties who appeared,
  have waived or been duly served.
    52. Will. A last will, including all the codicils thereto.