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New York Estates & Surrogates Court Law includes the full text of the New York Estates Powers and Trusts Law (EPTL), Surrogate's Court Procedure Act (SCPA), and the Uniform Rules for the Surrogates Court, annotated with digests of hundreds of cases from the New York Law Journal . The book also contains relevant estates and trusts practice articles. Annual Edition.

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  • Availability: Available
  • Brand: New York Law Journal Books
  • Product Type: Books
  • Edition: 4
  • Page Count: 685
  • ISBN: 978-1-57625-618-3
  • Pub#/SKU#: NYESCL
  • Pub Date: 06/30/2013
  • Volume(s): 1
  • Frequency: Annually

Part I

Estates, Powers and Trusts Law

Article 1

GENERAL PROVISIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Part 1 SHORT TITLE; HOW CITED; REFERENCES;

SEVERABILITY; APPLICATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

§ 1-1.1 Short title; how cited. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

§ 1-1.2 References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

§ 1-1.3 Rules governing use of certain words. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-1.4 Severability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-1.5 Application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Part 2 DEFINITIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-2.1 Codicil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-2.2 Creator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-2.3 Demonstrative disposition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-2.4 Disposition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-2.5 Distributee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-2.6 Estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

§ 1-2.7 Fiduciary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.8 General disposition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.9 Incompetent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.9-A Infant or minor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.10 Issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.11 Per capita. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.12 Person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.13 Personal representative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.14 Per stirpes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

§ 1-2.15 Property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

§ 1-2.16 Representation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

§ 1-2.17 Specific disposition.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

§ 1-2.18 Testamentary beneficiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

§ 1-2.19 Will. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

§ 1-2.20 Lifetime trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Article 2

RULES GOVERNING DISPOSITIONS SUBJECT TO THIS LAW. . . . . . . . . . . . . . . 7

Part 1 SUBSTANTIVE RULES GOVERNING

DISPOSITIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

§ 2-1.1 Heirs at law and next of kin defined. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

§ 2-1.2 Issue to take per capita, per stirpes or by representation . . . . . . . . . . . . . . . . . . 7

§ 2-1.3 Adopted children and posthumous children as members of a class. . . . . . . . . . 8

§ 2-1.4 Words of inheritance unnecessary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

§ 2-1.5 Advancements and their adjustment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

§ 2-1.6 Disposition of property where a person dies within one hundred twenty

hours of another person or any other event. . . . . . . . . . . . . . . . . . . . . . . . . 10

§ 2-1.7 Presumption of death from absence; effect of exposure to specific peril. . . . . 11

§ 2-1.8 Apportionment of federal and state estate or other death taxes; fiduciary

to collect taxes from property taxed and transferees thereof . . . . . . . . . . . 11

§ 2-1.9 Distributions in kind by executors and trustees . . . . . . . . . . . . . . . . . . . . . . . . 15

§ 2-1.10 Provisions relating to infants and minors. . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

§ 2-1.11 Renunciation of property interests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

§ 2-1.12 Credit shelter formula bequests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

§ 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 eleven . . . . . . . . . . . . . . . . . . . . . 19

§ 2-1.14 Right to recover state estate and gift taxes where decedent retained

interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

§ 2-1.15 Consequences of partly ineffective dispositions of trust principal

to two or more beneficiaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Article 3

SUBSTANTIVE LAW OF WILLS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Part 1 WHO MAY MAKE AND RECEIVE TESTAMENTARY

DISPOSITIONS OF PROPERTY; WHAT PROPERTY MAY BE

DISPOSED OF BY WILL. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

§ 3-1.1 Who may make wills of, and exercise testamentary powers

of appointment over property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

§ 3-1.2 What property may be disposed of by will. . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

§ 3-1.3 Who may receive testamentary dispositions of property; testamentary

dispositions to unincorporated associations. . . . . . . . . . . . . . . . . . . . . . . . 28

Part 2 EXECUTION OF WILLS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

§ 3-2.1 Execution and attestation of wills; formal requirements . . . . . . . . . . . . . . . . . 30

§ 3-2.2 Nuncupative and holographic wills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

Part 3 RULES GOVERNING TESTAMENTARY DISPOSITIONS. . . . . . . . . . . 34

§ 3-3.1 What a testamentary disposition includes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

§ 3-3.2 Competence of attesting witness who is beneficiary; application

to nuncupative will. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35

§ 3-3.3 Disposition to issue or brothers or sisters of testator not to lapse;

application to class dispositions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

§ 3-3.4 Consequences of partly ineffective testamentary dispositions of property

to two or more residuary beneficiaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

§ 3-3.5 Conditions qualifying dispositions; conditions against contest;

limitations thereon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

§ 3-3.6 Encumbrances on property of decedent or on proceeds of insurance

policy on life of decedent not chargeable against assets of decedent’s

estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

§ 3-3.7 Testamentary disposition to trustee under, or in accordance with terms

of existing inter vivos trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

§ 3-3.8 Validity of a purchase of real property notwithstanding its disposition

by will. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

§ 3-3.9 Testamentary direction to purchase annuities. . . . . . . . . . . . . . . . . . . . . . . . . . 41

Part 4 REVOCATION OF WILLS AND RELATED SUBJECTS. . . . . . . . . . . . . 41

§ 3-4.1 Revocation of wills; effect on codicils. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

§ 3-4.2 Agreement to convey property previously disposed of by will not a

revocation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

§ 3-4.3 Revocatory effect of a conveyance, settlement or other act affecting

property previously disposed of by will. . . . . . . . . . . . . . . . . . . . . . . . . . . 42

§ 3-4.4 Conveyance of property of an incompetent or conservatee, previously

disposed of specifically by will, not revocation or ademption. . . . . . . . . . 42

§ 3-4.5 Insurance proceeds from specific disposition not subject to ademption. . . . . . 42

§ 3-4.6 Revocation or alteration of later will not to revive prior will or any

provisions thereof. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

Part 5 RULES GOVERNING WILLS HAVING RELATION TO ANOTHER

JURISDICTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

§ 3-5.1 Formal validity, intrinsic validity, effect, interpretation, revocation

or alteration of testamentary dispositions of, and exercise of

testamentary powers of appointment over property by wills having

relation to another jurisdiction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

Article 4

DESCENT AND DISTRIBUTION OF AN INTESTATE ESTATE. . . . . . . . . . . . . . . . 46

part 1 RULES GOVERNING INTESTATE SUCCESSION. . . . . . . . . . . . . . . . . 46

§ 4-1.1 Descent and distribution of a decedent’s estate . . . . . . . . . . . . . . . . . . . . . . . . 46

§ 4-1.2 Inheritance by non-marital children. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

§ 4-1.4 Disqualification of parent to take intestate share. . . . . . . . . . . . . . . . . . . . . . . 51

§ 4-1.5 Other disqualifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52

§ 4-1.6 Disqualification of joint tenant in certain instances. . . . . . . . . . . . . . . . . . . . . 52

Article 5

FAMILY RIGHTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Part 1 RIGHTS OF SURVIVING SPOUSE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

§ 5-1.1 Right of election by surviving spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

§ 5-1.1-A Right of election by surviving spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61

§ 5-1.2 Disqualification as surviving spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68

§ 5-1.3 Revocatory effect of marriage after execution of will . . . . . . . . . . . . . . . . . . . 69

§ 5-1.4 Revocatory effect of divorce, annulment or declaration of nullity,

or dissolution of marriage on disposition, appointment, provision,

or nomination regarding a former spouse. . . . . . . . . . . . . . . . . . . . . . . . . . 69

Part 3 RIGHTS OF FAMILY UNIT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71

§ 5-3.1 Exemption for benefit of family. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71

§ 5-3.2 Revocatory effect of birth of child after execution of will. . . . . . . . . . . . . . . . 72

§ 5-3.4 Action in supreme court by child born after execution of will,

by surviving spouse upon revocation of will by marriage or

by subscribing witness with interest under will. . . . . . . . . . . . . . . . . . . . . 74

Part 4 RIGHTS OF MEMBERS OF FAMILY RESULTING FROM

WRONGFUL ACT, NEGLECT OR DEFAULT CAUSING DEATH

OF DECEDENT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

§ 5-4.1 Action by personal representative for wrongful act, neglect

or default causing death of decedent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

§ 5-4.2 Trial and burden of proof of contributory negligence. . . . . . . . . . . . . . . . . . . . 85

§ 5-4.3 Amount of recovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85

§ 5-4.4 Distribution of damages recovered. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86

§ 5-4.5 Non-marital children. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

§ 5-4.6 Application to compromise action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

Article 6

CLASSIFICATION, CREATION, DEFINITION OF, AND RULES

GOVERNING ESTATES IN PROPERTY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90

Part 1 ESTATES CLASSIFIED AS TO DURATION. . . . . . . . . . . . . . . . . . . . . . . 91

§ 6-1.1 Estates classified. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91

§ 6-1.2 Estates tail abolished; future estates limited thereon. . . . . . . . . . . . . . . . . . . . 91

§ 6-1.3 When estate for life of third person is real property; when personal property. . . 91

Part 2 ESTATES CLASSIFIED AS TO NUMBER OF PERSONS. . . . . . . . . . . . 91

§ 6-2.1 Estates in severalty, joint tenancy, tenancy by the entirety and in common. . . . 91

§ 6-2.2 When estate is in common, in joint tenancy or by the entirety. . . . . . . . . . . . . 91

Part 3 ESTATES CLASSIFIED AS TO TIME OF ENJOYMENT

AND CREATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

§ 6-3.1 Estates in possession and future estates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

§ 6-3.2 Kinds of future estates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

§ 6-3.3 Concerning the creation of certain future estates. . . . . . . . . . . . . . . . . . . . . . . 93

§ 6-3.4 When future estates are created . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

Part 4 ESTATES DEFINED. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.1 Definition of an estate in possession. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.2 Definition of a future estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.3 Definition of a remainder. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.4 Definition of a reversion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.5 Definition of a possibility of reverter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.6 Definition of a right of reacquisition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.7 Definition of a future estate indefeasibly vested. . . . . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.8 Definition of a future estate vested subject to open. . . . . . . . . . . . . . . . . . . . . 94

§ 6-4.9 Definition of a future estate vested subject to complete defeasance. . . . . . . . . 94

§ 6-4.10 Definition of a future estate subject to a condition precedent. . . . . . . . . . . . . 95

Part 5 RULES GOVERNING FUTURE ESTATES. . . . . . . . . . . . . . . . . . . . . . . . 95

§ 6-5.1 Characteristics of future estates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95

§ 6-5.2 Power of appointment not to prevent vesting. . . . . . . . . . . . . . . . . . . . . . . . . . 95

§ 6-5.3 Future estates in the alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95

§ 6-5.4 Implication of cross remainders between tenants in common. . . . . . . . . . . . . 95

§ 6-5.5 Future estate valid though contingency improbable. . . . . . . . . . . . . . . . . . . . . 95

§ 6-5.6 Meaning of heirs, distributees and issue in certain remainders . . . . . . . . . . . . 95

§ 6-5.7 Posthumous children. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95

§ 6-5.8 Heirs or distributees of life tenant take as purchasers. . . . . . . . . . . . . . . . . . . . 95

§ 6-5.9 Heirs or distributees of creator take as purchasers. . . . . . . . . . . . . . . . . . . . . . 96

§ 6-5.10 When future estates are defeated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96

§ 6-5.11 Non-destructibility of remainders subject to a condition precedent. . . . . . . . 96

§ 6-5.12 Future rents and profits subject to rules governing future estates. . . . . . . . . . 96

Part 6 DISPOSITION OF COMMUNITY PROPERTY RIGHTS AT DEATH. . . . 96

§ 6-6.1 Application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96

§ 6-6.2 Rebuttable presumptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96

§ 6-6.3 Disposition upon death. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96

§ 6-6.4 Perfection of title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97

§ 6-6.5 Purchaser for value or lender . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97

§ 6-6.6 Effect and construction of part. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97

§ 6-6.7 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97

Article 7

TRUSTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98

Part 1 RULES GOVERNING TRUSTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

§ 7-1.1 When trust interests not to merge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

§ 7-1.2 Trustee of passive trust not to take. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

§ 7-1.3 Purchase-money resulting trust abolished . . . . . . . . . . . . . . . . . . . . . . . . . . . 100

§ 7-1.4 Purposes for which trust may be created . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100

§ 7-1.5 When trust interest inalienable; exception. . . . . . . . . . . . . . . . . . . . . . . . . . . 100

§ 7-1.6 Application of principal to income beneficiary. . . . . . . . . . . . . . . . . . . . . . . . 101

§ 7-1.7 Interest remaining in creator of trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102

§ 7-1.8 Duration of trust for benefit of creditors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102

§ 7-1.9 Revocation of trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102

§ 7-1.10 Provision by non-domiciliary creator as to law to govern trust. . . . . . . . . . 103

§ 7-1.11 Application of principal to creator of trust as reimbursement for taxes. . . . 103

§ 7-1.12 Supplemental needs trusts established for persons with severe and

chronic or persistent disabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103

§ 7-1.13 Division of trusts and establishment of separate trusts. . . . . . . . . . . . . . . . . 109

§ 7-1.14 Who may make a lifetime trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112

§ 7-1.15 What property may be disposed of by lifetime trust. . . . . . . . . . . . . . . . . . . 112

§ 7-1.16 Revocation of lifetime trust by will . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112

§ 7-1.17 Execution, amendment and revocation of lifetime trusts. . . . . . . . . . . . . . . 112

§ 7-1.18 Funding of lifetime trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112

§ 7-1.19 Application for termination of uneconomical trust. . . . . . . . . . . . . . . . . . . . 112

Part 2 RULES GOVERNING TRUSTEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113

§ 7-2.1 Extent of trustee’s estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113

§ 7-2.2 When estate of trustee ceases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114

§ 7-2.3 Trust estate not to descend on death of trustee; appointment,

duties and rights of successor trustee. . . . . . . . . . . . . . . . . . . . . . . . . . . . 114

§ 7-2.4 Act of trustee in contravention of trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114

§ 7-2.5 Suspension of powers of trustee in war service. . . . . . . . . . . . . . . . . . . . . . . 115

§ 7-2.6 Resignation, suspension or removal of trustee. . . . . . . . . . . . . . . . . . . . . . . . 116

§ 7-2.7 Accounting by trustee in supreme court. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116

§ 7-2.8 Commissions of trustee to sell real property for benefit of creditors. . . . . . . 117

Part 3 RIGHTS OF PURCHASERS, CREDITORS AND OTHER

PERSONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117

§ 7-3.1 Disposition in trust for creator void as against creditors . . . . . . . . . . . . . . . . 117

§ 7-3.2 Bona fide purchasers and creditors protected. . . . . . . . . . . . . . . . . . . . . . . . . 118

§ 7-3.3 Person paying money to the trustee protected . . . . . . . . . . . . . . . . . . . . . . . . 118

§ 7-3.4 Excess income from trust property subject to creditors’ claims. . . . . . . . . . . 118

§ 7-3.5 Rights of creditors to obtain information concerning beneficiaries. . . . . . . . 118

Part 5 BANK ACCOUNTS IN TRUST FORM. . . . . . . . . . . . . . . . . . . . . . . . . . 119

§ 7-5.1 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119

§ 7-5.2 Terms of a trust account. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119

§ 7-5.3 Payment to beneficiary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120

§ 7-5.4 Effect of payment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120

§ 7-5.5 Rights not affected . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120

§ 7-5.6 Joint depositors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120

§ 7-5.7 Multiple beneficiaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121

§ 7-5.8 Application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121

Part 6 UNIFORM TRANSFERS TO MINORS ACTS. . . . . . . . . . . . . . . . . . . . . 121

§ 7-6.1 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121

§ 7-6.2 Scope and jurisdiction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122

§ 7-6.3 Nomination of custodian. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123

§ 7-6.4 Transfer by gift or exercise of power of appointment. . . . . . . . . . . . . . . . . . . 123

§ 7-6.5 Transfer authorized by will or trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123

§ 7-6.6 Other transfer by fiduciary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123

§ 7-6.7 Transfer by obligor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124

§ 7-6.8 Receipt for custodial property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124

§ 7-6.9 Manner of creating custodial property and effecting transfer; designation

of initial custodian; control. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124

§ 7-6.10 Single custodianship. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125

§ 7-6.11 Validity and effect of transfer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125

§ 7-6.12 Care of custodial property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126

§ 7-6.13 Powers of custodian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

§ 7-6.14 Use of custodial property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

§ 7-6.15 Custodian’s expenses, compensation, and bond. . . . . . . . . . . . . . . . . . . . . . 127

§ 7-6.16 Exemption of third person from liability . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

§ 7-6.17 Liability to third persons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128

§ 7-6.18 Renunciation, resignation, death, or removal of custodian; designation

of successor custodian. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128

§ 7-6.19 Accounting by and determination of liability of custodian. . . . . . . . . . . . . . 129

§ 7-6.20 Termination of custodianship. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130

§ 7-6.21 Age eighteen election. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130

§ 7-6.22 Effect on existing custodianships. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130

§ 7-6.23 Applicability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131

§ 7-6.24 Uniformity of application and construction. . . . . . . . . . . . . . . . . . . . . . . . . 131

§ 7-6.25 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131

§ 7-6.26 Severability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131

Part 7 CHILD PERFORMER TRUST ACCOUNT. . . . . . . . . . . . . . . . . . . . . . . 131

§ 7-7.1 Child performer trust account. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131

Part 8 HONORARY TRUSTS FOR PETS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132

§ 7-8.1 Honorary trusts for pets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132

Article 8

CHARITABLE TRUSTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133

Part 1 RULES GOVERNING CHARITABLE TRUSTS. . . . . . . . . . . . . . . . . . . 133

§ 8-1.1 Disposition of property for charitable purposes. . . . . . . . . . . . . . . . . . . . . . . 133

§ 8-1.2 Certain charitable trusts authorized . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137

§ 8-1.3 Certain charitable trusts regulated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138

§ 8-1.4 Supervision of trustees for charitable purposes . . . . . . . . . . . . . . . . . . . . . . . 139

§ 8-1.5 Trusts for cemetery purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143

§ 8-1.6 Deposit of money in trust by owner of lots in private unincorporated

cemetery. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143

§ 8-1.7 Authority of trustee to accumulate income. . . . . . . . . . . . . . . . . . . . . . . . . . . 143

§ 8-1.8 Private foundations: administration of certain trusts as defined in the

United States internal revenue code of 1954 . . . . . . . . . . . . . . . . . . . . . . 144

Article 9

PERPETUITIES AND ACCUMULATIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146

Part 1 PERPETUITIES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146

§ 9-1.1 Rule against perpetuities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146

§ 9-1.2 Reduction of age contingency. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148

§ 9-1.3 Rules of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148

§ 9-1.4 Acquisition of real property by foreign trust . . . . . . . . . . . . . . . . . . . . . . . . . 150

§ 9-1.5 Trust with transferable certificates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150

§ 9-1.6 Trust for employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150

§ 9-1.7 Trust for self-employed individuals and others . . . . . . . . . . . . . . . . . . . . . . . 150

§ 9-1.8 Trust created by national securities exchange to assist customers

of members, member firms or member corporations. . . . . . . . . . . . . . . . 151

Part 2 ACCUMULATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151

§ 9-2.1 Rules governing accumulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151

§ 9-2.2 Anticipation of directed accumulation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151

§ 9-2.3 Undistributed income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152

Article 10

POWERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153

Part 1 COMMON LAW OF POWERS ESTABLISHED WITH

EXCEPTIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154

§ 10-1.1 Common law of powers retained, except as modified by this article. . . . . . 154

Part 2 DEFINITIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154

§ 10-2.1 Power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154

§ 10-2.2 Other words defined. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154

Part 3 VARIETIES OF POWERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154

§ 10-3.1 Powers of appointment and other powers. . . . . . . . . . . . . . . . . . . . . . . . . . . 154

§ 10-3.2 Classification of powers of appointment as to kind; general and special;

exclusive and non-exclusive. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155

§ 10-3.3 Classification of powers of appointment as to time of exercise;

presently exercisable, testamentary and postponed . . . . . . . . . . . . . . . . . 155

§ 10-3.4 Classification of powers of appointment as to duty to exercise;

imperative and discretionary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156

Part 4 CREATION OF A POWER OF APPOINTMENT. . . . . . . . . . . . . . . . . . . 156

§ 10-4.1 Rules for creation of a power of appointment . . . . . . . . . . . . . . . . . . . . . . . 156

Part 5 EXTENT OF DONEE’S AUTHORITY TO APPOINT OR

CONTRACT TO APPOINT AN ESTATE IN APPOINTIVE

PROPERTY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156

§ 10-5.1 Scope of the authority of the donee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156

§ 10-5.2 Contract to appoint; power presently exercisable. . . . . . . . . . . . . . . . . . . . . 156

§ 10-5.3 Contract to appoint; power not presently exercisable. . . . . . . . . . . . . . . . . . 156

§ 10-5.4 Priority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157

Part 6 RULES GOVERNING EXERCISE OF A POWER

OF APPOINTMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157

§ 10-6.1 Exercise of a power of appointment; manifestation of intention

of donee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157

§ 10-6.2 Exercise of a power of appointment; conformity to directions of donor. . . 157

§ 10-6.3 Exercise of a power of appointment; type of instrument. . . . . . . . . . . . . . . 158

§ 10-6.4 Exercise of a power of appointment; required consents. . . . . . . . . . . . . . . . 158

§ 10-6.5 Exercise of exclusive and non-exclusive power of appointment . . . . . . . . . 158

§ 10-6.6 Exercise of a power of appointment; effect when more extensive or less

extensive than authorized; trustee’s authority to invade principal in trust.158

§ 10-6.7 Exercise by all donees; exceptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159

§ 10-6.8 Imperative power of appointment; effectuation. . . . . . . . . . . . . . . . . . . . . . 159

§ 10-6.9. Exercise of a power of appointment in further trust . . . . . . . . . . . . . . . . . . 160

Part 7 RIGHTS OF CREDITORS IN APPOINTIVE PROPERTY. . . . . . . . . . . 160

§ 10-7.1 Creditors of the donee; special power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160

§ 10-7.2 Creditors of the donee; general power presently exercisable. . . . . . . . . . . . 160

§ 10-7.3 Creditors of the donee; power subject to a condition. . . . . . . . . . . . . . . . . . 161

§ 10-7.4 Creditors of the donee; general power not presently exercisable. . . . . . . . . 161

Part 8 RULE AGAINST PERPETUITIES AND ACCUMULATIONS

AS AFFECTED BY POWERS OF APPOINTMENT. . . . . . . . . . . . . . . . 161

§ 10-8.1 Rule against perpetuities; time at which permissible period begins. . . . . . . 161

§ 10-8.2 Rule against perpetuities; law which determines permissible period. . . . . . 161

§ 10-8.3 Rule against perpetuities; facts to be considered. . . . . . . . . . . . . . . . . . . . . 161

§ 10-8.4 Rule against accumulations; law determining validity in exercise

of a power of appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161

Part 9

REVOCATION AND RELEASE OF A POWER

OF APPOINTMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162

§ 10-9.1 Revocability of a power of appointment. . . . . . . . . . . . . . . . . . . . . . . . . . . . 162

§ 10-9.2 Release of a power of appointment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162

Part 10 PROVISIONS AFFECTING POWERS OTHER THAN POWERS

OF APPOINTMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163

§ 10-10.1 Power to distribute principal or allocate income; restriction

on exercise. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163

§ 10-10.2 Power to lease in tenant for life; scope. . . . . . . . . . . . . . . . . . . . . . . . . . . . 163

§ 10-10.3 Power to lease in tenant for life; transfer and extinguishment. . . . . . . . . . 164

§ 10-10.4 Power to lease in tenant for life; effect of mortgage. . . . . . . . . . . . . . . . . . 164

§ 10-10.5 Power to sell in a mortgage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164

§ 10-10.6 Effect of reserved unqualified power to revoke . . . . . . . . . . . . . . . . . . . . . 164

§ 10-10.7 Exercise of powers by multiple fiduciaries; joint and several powers . . . . 164

§ 10-10.8 Irrevocability of powers other than powers of appointment. . . . . . . . . . . . 165

Article 11

FIDUCIARY: POWERS, DUTIES AND LIMITATIONS; ACTIONS BY OR

AGAINST IN REPRESENTATIVE OR INDIVIDUAL CAPACITIES. . . . . . . . . 166

Part 1 FIDUCIARIES: POWERS, DUTIES AND LIMITATIONS. . . . . . . . . . . 167

§ 11-1.1 Fiduciaries’ powers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167

§ 11-1.2 Tax elections by personal representatives. . . . . . . . . . . . . . . . . . . . . . . . . . . 172

§ 11-1.3 Power and duty of executor before probate . . . . . . . . . . . . . . . . . . . . . . . . . 172

§ 11-1.4 Validity of execution of power to sell, mortgage or lease real property

by less than all qualifying executors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173

§ 11-1.5 Payment of testamentary dispositions or distributive shares . . . . . . . . . . . . 173

§ 11-1.6 Property held as fiduciary to be kept separate . . . . . . . . . . . . . . . . . . . . . . . 174

§ 11-1.7 Limitations on powers and immunities of executors and testamentary

trustees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175

§ 11-1.8 Power of fiduciary or custodian for fiduciary to deposit United States

government and agency securities with a federal reserve bank . . . . . . . . 176

§ 11-1.9 Power of fiduciary or custodian to deposit securities in a central

depository. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176

§ 11-1.10 Power of fiduciary to employ a broker-dealer as custodian. . . . . . . . . . . . 177

§ 11-1.11 Limited power of fiduciary to amend trust for certain tax purposes. . . . . . 177

Part 2 INVESTMENTS BY FIDUCIARIES: POWERS AND DUTIES

RELATING THERETO. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179

§ 11-2.1 Principal and income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179

§ 11-2.2 Power to invest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188

§ 11-2.3 Prudent investor act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191

§ 11-2.3-A Judicial control with respect to fiduciary’s power to adjust. . . . . . . . . . . 196

§ 11-2.4 Optional unitrust provision. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197

Part 3 ACTIONS BY OR AGAINST PERSONAL REPRESENTATIVES. . . . . 202

§ 11-3.1 Actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202

§ 11-3.2 Action for injury to person or property survives despite death of person

in whose favor or against whom cause of action existed . . . . . . . . . . . . . 202

§ 11-3.3 Limitations upon recovery where injury causes death. . . . . . . . . . . . . . . . . 203

§ 11-3.4 Action by representative of representative. . . . . . . . . . . . . . . . . . . . . . . . . . 204

Part 4 PROCEDURAL ASPECTS OF ACTIONS BY OR AGAINST

PERSONAL REPRESENTATIVES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204

§ 11-4.1 How to sue or be sued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204

§ 11-4.2 When personal and representative causes of action may be joined . . . . . . . 204

§ 11-4.3 Separate dockets and executions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204

§ 11-4.4 Commencement of action against personal representatives; rule when

some of representatives not served. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204

§ 11-4.5 Want of assets not to be pleaded by personal representative . . . . . . . . . . . . 204

§ 11-4.6 Leave to issue execution against personal representative; how procured;

order and contents thereof; security before order granted; execution

on judgment recovered by predecessor representative. . . . . . . . . . . . . . . 205

§ 11-4.7 Liability of the personal representative for claims arising out of the

administration of the estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205

Article 11-A

UNIFORM PRINCIPAL AND INCOME ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207

Part 1 DEFINITIONS AND FIDUCIARY DUTIES . . . . . . . . . . . . . . . . . . . . . . 208

§ 11-A-1.1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208

§ 11-A-1.2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208

§ 11-A-1.3 Fiduciary duties; general principles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209

Part 2 DECEDENT’S ESTATE OR TERMINATING INCOME INTEREST. . . 209

§ 11-A-2.1 Determination and distribution of net income. . . . . . . . . . . . . . . . . . . . . 209

§ 11-A-2.2 Distribution to residuary and remainder beneficiaries. . . . . . . . . . . . . . . 210

Part 3 APPORTIONMENT AT BEGINNING AND END OF INCOME

INTEREST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211

§ 11-A-3.1 When right to income begins and ends. . . . . . . . . . . . . . . . . . . . . . . . . . . 211

§ 11-A-3.2 Apportionment of receipts and disbursements when decedent dies

or income interest begins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212

§ 11-A-3.3 Apportionment when income interest ends . . . . . . . . . . . . . . . . . . . . . . . 212

Part 4 ALLOCATION OF RECEIPTS DURING ADMINISTRATION

OF TRUST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213

Subpart 1 Receipts from entities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213

§ 11-A-4.1 Character of receipts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213

§ 11-A-4.2 Distribution from trust or estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213

§ 11-A-4.3 Business and other activities conducted by trustee. . . . . . . . . . . . . . . . . . 213

Subpart 2 Receipts not normally apportioned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214

§ 11-A-4.4 Principal receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214

§ 11-A-4.5 Rental property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214

§ 11-A-4.6 Obligation to pay money . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215

§ 11-A-4.7 Insurance policies and similar contracts. . . . . . . . . . . . . . . . . . . . . . . . . . 215

Subpart 3 Receipts normally apportioned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215

§ 11-A-4.8 Insubstantial allocations not required. . . . . . . . . . . . . . . . . . . . . . . . . . . . 215

§ 11-A-4.9 Deferred compensation, annuities, and similar payments . . . . . . . . . . . . 215

§ 11-A-4.10 Liquidating asset. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216

§ 11-A-4.11 Minerals, water, and other natural resources . . . . . . . . . . . . . . . . . . . . . 216

§ 11-A-4.12 Timber. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217

§ 11-A-4.13 Property not productive of income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217

§ 11-A-4.14 Derivatives and options. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218

§ 11-A-4.15 Asset-backed securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218

Part 5 ALLOCATION OF DISBURSEMENTS DURING

ADMINISTRATION OF TRUST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218

§ 11-A-5.1 Disbursements from income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218

§ 11-A-5.2 Disbursements from principal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219

§ 11-A-5.3 Transfers from income to principal for depreciation. . . . . . . . . . . . . . . . 219

§ 11-A-5.4 Transfers from income to reimburse principal. . . . . . . . . . . . . . . . . . . . . 220

§ 11-A-5.5 Income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220

§ 11-A-5.6 Adjustments between principal and income because of taxes. . . . . . . . . 220

Part 6 MISCELLANEOUS PROVISIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221

§ 11-A-6.1 Uniformity of application and construction. . . . . . . . . . . . . . . . . . . . . . . 221

§ 11-A-6.2 Severability clause. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221

§ 11-A-6.3 Effective date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221

§ 11-A-6.4 Application of article . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221

Article 12

ACTIONS BY CREDITORS AND OTHER PERSONS AGAINST

DISTRIBUTEES AND TESTAMENTARY BENEFICIARIES. . . . . . . . . . . . . . . 222

Part 1 LIABILITY OF DISTRIBUTEES AND TESTAMENTARY

BENEFICIARIES AND ACTION THEREON. . . . . . . . . . . . . . . . . . . . . 222

§ 12-1.1 Liability of distributees and testamentary beneficiaries. . . . . . . . . . . . . . . . 222

§ 12-1.2 Order of liability; preferences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222

§ 12-1.3 Extent of liability; judgment debtor’s right to indemnity

and contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223

Part 2 RULES GOVERNING ACTION TO ENFORCE LIABILITY. . . . . . . . . 224

§ 12-2.1 Action not impaired by failure of creditor or other person to present

claim to representative as prescribed by law. . . . . . . . . . . . . . . . . . . . . . . 224

§ 12-2.2 Action may be joint or several; right to implead. . . . . . . . . . . . . . . . . . . . . . 224

§ 12-2.3 Effect of application to surrogate to sell real property. . . . . . . . . . . . . . . . . 224

§ 12-2.4 Effect of judgment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224

§ 12-2.5 Title of bona fide purchaser from distributee or testamentary

beneficiary protected. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224

Article 13

OTHER PROVISIONS AFFECTING ESTATES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225

Part 1 ASSETS OF DECEDENT’S ESTATE. . . . . . . . . . . . . . . . . . . . . . . . . . . . 226

§ 13-1.1 Certain assets considered personal property. . . . . . . . . . . . . . . . . . . . . . . . . 226

§ 13-1.2 Assets; debt due from executor to testator; effect of discharge by will . . . . 226

§ 13-1.3 Assets chargeable with payment of estate obligations; order in which

assets appropriated; abatement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227

§ 13-1.4 Action in supreme court to compromise controversies between

claimants to estate assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228

Part 2 STATUTE OF FRAUDS REQUIREMENTS. . . . . . . . . . . . . . . . . . . . . . . 228

§ 13-2.1 Agreements involving a contract to establish a trust, to make

a testamentary provision of any kind, and by a personal

representative to answer for the debt or default of a decedent,

required to be in writing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228

§ 13-2.2 Transfers and mortgages of interest in decedents’ estates required

to be in writing and recorded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228

§ 13-2.3 Powers of attorney in relation to decedents’ estates required

to be in writing and recorded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229

Part 3 MISCELLANEOUS PROVISIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231

§ 13-3.1 Rights of payees in non-transferable united states savings bonds. . . . . . . . 231

§ 13-3.2 Rights of beneficiaries of pension, retirement, death benefit, stock

bonus and profit-sharing plans, systems or trusts and of beneficiaries

of annuities and supplemental insurance contracts. . . . . . . . . . . . . . . . . . 231

§ 13-3.3 Designation of trustee to receive proceeds of thrift, savings, pension,

retirement, death benefit, stock bonus and profit-sharing plans,

systems or trusts, of life, group life, industrial life or accident and

health insurance policies and of annuity, endowment

and supplemental insurance contracts, and taxation thereof. . . . . . . . . . . 232

§ 13-3.4 Payment or delivery of property to foreign fiduciaries. . . . . . . . . . . . . . . . . 233

§ 13-3.5 Action or proceeding by foreign personal or other legal representative. . . . 234

§ 13-3.6 Disaffirmance of fraudulent acts by personal representative and others . . . 234

Part 4 TRANSFER-ON-DEATH SECURITY REGISTRATION . . . . . . . . . . . . 235

§ 13-4.1 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235

§ 13-4.2 Registration in beneficiary form; sole or joint tenancy ownership. . . . . . . . 236

§ 13-4.3 Applicable law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236

§ 13-4.4 Origination of registration in beneficiary form. . . . . . . . . . . . . . . . . . . . . . . 236

§ 13-4.5 Form of registration in beneficiary form. . . . . . . . . . . . . . . . . . . . . . . . . . . . 236

§ 13-4.6 Effect of registration in beneficiary form. . . . . . . . . . . . . . . . . . . . . . . . . . . 236

§ 13-4.7 Ownership on death of owner. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237

§ 13-4.8 Protection of registering entity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237

§ 13-4.9 Nontestamentary transfer on death. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237

§ 13-4.10 Terms, conditions, and forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237

§ 13-4.11 Rules of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238

§ 13-4.12 Application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238

Article 14

REPEALER; DERIVATION AND DISTRIBUTION TABLES; EFFECTIVE DATE. . . 239

Part 1 LAWS REPEALED BY THIS CHAPTER . . . . . . . . . . . . . . . . . . . . . . . . 239

§ 14-1.1 Schedule of laws repealed; effect of repeal . . . . . . . . . . . . . . . . . . . . . . . . . 239

Part 2 DERIVATION AND DISTRIBUTION TABLES. . . . . . . . . . . . . . . . . . . . 241

§ 14-2.1 Derivation of the estates, powers and trusts law from other laws. . . . . . . . . 241

§ 14-2.2 Distribution from other laws to the estates, powers and trusts law. . . . . . . . 247

Part 3 EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256

§ 14-3.1 When act becomes effective. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256

 

Part II

Surrogate’s court procedure ACT

Article 1

GENERAL. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259

§ 101. Short title; how cited . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259

§ 102. Application of CPLR and other laws. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259

§ 103. Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259

§ 104. Application of act; confirmation of previous acts . . . . . . . . . . . . . . . . . . . . . . 262

§ 105. Rules for surrogates’ courts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263

§ 106. Appendix of official forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263

Article 2

JURISDICTION AND POWERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264

§ 201. General jurisdiction of the surrogate’s court. . . . . . . . . . . . . . . . . . . . . . . . . . 264

§ 202. Enumerated proceedings not exclusive . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265

§ 203. Jurisdiction of parties and subject matter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265

§ 204. Presumption of jurisdiction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266

§ 205. Domiciliaries; jurisdiction and venue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266

§ 206. Non-domiciliaries; jurisdiction and venue. . . . . . . . . . . . . . . . . . . . . . . . . . . . 266

§ 207. Lifetime trusts; jurisdiction and venue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267

§ 208. Jurisdiction; how affected by locality of certain assets. . . . . . . . . . . . . . . . . . 267

§ 209. Powers incidental to jurisdiction of the court . . . . . . . . . . . . . . . . . . . . . . . . . 267

§ 210. Jurisdictional predicate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269

§ 211. When jurisdiction in personam obtained. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269

§ 212. Service of process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269

Article 3

PROCEEDINGS, PLEADINGS AND PROCESS. . . . . . . . . . . . . . . . . . . . . . . . . . . . 270

§ 301. Statute of limitations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270

§ 302. Pleadings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270

§ 303. Verification. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271

§ 304. Contents of petition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271

§ 305. Process, where returnable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271

§ 306. Citation.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271

§ 307. Service of process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272

§ 308. Return day of citation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273

§ 309. When service of process complete. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274

§ 310. Who may serve process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274

§ 311. Designee for person under disability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274

§ 312. Additional parties; supplemental process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275

§ 313. Manner of giving notice when not otherwise prescribed. . . . . . . . . . . . . . . . . 275

§ 314. Proof of service of subpoena or process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275

§ 315. Joinder and representation of persons interested in estates. . . . . . . . . . . . . . . 275

§ 316. Process to attorney general where persons unknown. . . . . . . . . . . . . . . . . . . . 277

Article 4

APPEARANCE; PROTECTION OF PERSONS UNDER DISABILITY;

COUNSEL FOR INDIGENT ADULTS IN SURROGATE’S COURT

PROCEEDINGS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278

§ 401. Appearance of parties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278

§ 402. Appearance for infant, incompetent, conservatee or person under

disability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279

§ 403. Appointment of guardian ad litem. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279

§ 403-A. Proceedings for the commitment of the guardianships and custody

of infants; appointment of guardians ad litem . . . . . . . . . . . . . . . . . . . . . 280

§ 404. Qualification and duties of guardian ad litem . . . . . . . . . . . . . . . . . . . . . . . . . 281

§ 405. Compensation of guardian ad litem. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281

§ 406. Person under disability bound by proceeding . . . . . . . . . . . . . . . . . . . . . . . . . 282

§ 407. Assignment of counsel for indigent persons . . . . . . . . . . . . . . . . . . . . . . . . . . 282

Article 5

TRIALS AND HEARINGS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284

§ 501. Transfer, consolidation and severance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284

§ 502. Trial by jury; waiver or withdrawal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284

§ 503. Proceedings upon jury trial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286

§ 504. Jurors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286

§ 505. Trial by the court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286

§ 506. Reference to hear and report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287

§ 507. Testimony of witness. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288

§ 508. Before whom testimony may be taken; issuance of commission . . . . . . . . . . 288

§ 509. Effect of uncontroverted allegations of fact. . . . . . . . . . . . . . . . . . . . . . . . . . . 288

§ 510. Pretrial conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288

Article 6

ORDERS AND DECREES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289

§ 601. Definition of decree and order; how order enforced . . . . . . . . . . . . . . . . . . . . 289

§ 602. Decree or order, when evidence of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289

§ 603. Transcript of decree or order. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

§ 604. Decree; instruments of satisfaction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

§ 605. Enforcement of decree by execution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

§ 606. Enforcement of decree or order by punishment for contempt; when. . . . . . . . 290

§ 607. Enforcement of decree or order by punishment for contempt; manner. . . . . . 291

Article 7

GENERAL PROVISIONS RELATING TO LETTERS. . . . . . . . . . . . . . . . . . . . . . . . 292

§ 701. Requisites of letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292

§ 702. Limited and restrictive letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293

§ 703. Letters evidence of authority; effect of appeal. . . . . . . . . . . . . . . . . . . . . . . . . 293

§ 704. Priority among different letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294

§ 705. Time, how reckoned upon successive letters. . . . . . . . . . . . . . . . . . . . . . . . . . 294

§ 706. When surviving or remaining fiduciary may act; when successor

must be appointed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294

§ 707. Eligibility to receive letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295

§ 708. Qualification of fiduciaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297

§ 709. Objection to grant of letters or appointment of lifetime trustee. . . . . . . . . . . . 298

§ 710. Objections which require bond from fiduciary not otherwise required

to file bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298

§ 711. Suspension, modification or revocation of letters or removal

for disqualification or misconduct . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298

§ 712. Petition; process thereupon; suspension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300

§ 713. Hearing; decree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301

§ 714. Certain orders or decrees of other courts to be filed in the surrogate’s

court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301

§ 715. Application by fiduciary for permission to resign. . . . . . . . . . . . . . . . . . . . . . 301

§ 716. Proceedings thereupon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301

§ 717. Suspension of powers of fiduciaries in war service. . . . . . . . . . . . . . . . . . . . . 301

§ 718. Nominated fiduciaries in war service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302

§ 719. In what cases letters may be suspended, modified or revoked, or a

lifetime trustee removed or his powers suspended or modified,

without process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303

§ 720. Effect and contents of decree suspending, modifying or revoking letters

or removing a lifetime trustee or suspending or modifying his powers. . 304

§ 721. Preceding section qualified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 304

§ 722. Deposit of securities may be ordered on revocation of letters or removal. . . . 304

§ 723. Copy of letters issued to chief fiscal officer of county to be transmitted

to comptroller. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305

§ 724. Inapplicability to lifetime trustees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305

§ 725. Rules relating to estate valuation after letters . . . . . . . . . . . . . . . . . . . . . . . . . 305

Article 8

GENERAL PROVISIONS RELATING TO BONDS . . . . . . . . . . . . . . . . . . . . . . . . . 306

§ 801. Amount; condition; number of sureties; obligees . . . . . . . . . . . . . . . . . . . . . . 306

§ 802. Approval and filing of bonds; designation of clerk. . . . . . . . . . . . . . . . . . . . . 307

§ 803. Deposit of assets to reduce bond. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 308

§ 804. Bond required when assets deposited with bank or trust company serving

as co-fiduciary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 308

§ 805. Bond of administrator, temporary administrator or administrator c. t. a. . . . . 308

§ 806. Bond of a testamentary trustee or executor acting as trustee. . . . . . . . . . . . . . 309

§ 807. Bond of a legal life tenant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309

§ 808. Liability of surety for assets received by principal in another fiduciary

capacity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309

§ 809. Action or proceeding on bond; disposition of proceeds; summary

determination in certain cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309

§ 810. Application of article to fiduciaries heretofore appointed. . . . . . . . . . . . . . . . 310

§ 811. General conformity of bonds to CPLR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310

Article 9

TEMPORARY ADMINISTRATION--ABSENTEES AND INTERNEES. . . . . . . . . 311

§ 901. When temporary administration may be granted. . . . . . . . . . . . . . . . . . . . . . . 311

§ 902. Procedure for appointment of temporary administrator. . . . . . . . . . . . . . . . . . 312

§ 903. General powers of temporary administrator. . . . . . . . . . . . . . . . . . . . . . . . . . . 314

§ 905. Actions and proceedings maintainable by or against a temporary

administrator. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314

§ 906. Payment of claims by temporary administrator. . . . . . . . . . . . . . . . . . . . . . . . 315

§ 907. Special powers of temporary administrator in estates of absentees

or internees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315

§ 908. Settlement of temporary administrator’s account of a decedent’s estate. . . . . 315

§ 910. Annual account of internee’s estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315

§ 911. Final determination and distribution of an absentee’s estate. . . . . . . . . . . . . . 316

Article 10

INTESTATE ADMINISTRATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317

§ 1001. Order of priority for granting letters of administration. . . . . . . . . . . . . . . . . 317

§ 1002. Petition; persons entitled to petition for appointment of an administrator. . . 319

§ 1003. Persons who must be served with process; waiver of process;

dispensation with service of process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320

§ 1004. Proceedings upon return of process; decree. . . . . . . . . . . . . . . . . . . . . . . . . . 320

§ 1005. Notice of application for letters of administration. . . . . . . . . . . . . . . . . . . . . 321

§ 1006. Failure to qualify. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321

§ 1007. Administration de bonis non . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321

Article 11

PUBLIC ADMINISTRATORS OF THE COUNTIES WITHIN THECITY

OF NEW YORK. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322

§ 1101. Incumbents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322

§ 1102. Appointment and removal; terms of office. . . . . . . . . . . . . . . . . . . . . . . . . . . 322

§ 1103. Deputy public administrator. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323

§ 1104. Oath and bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323

§ 1105. Compensation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323

§ 1106. Commissions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323

§ 1107. Deposit of funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324

§ 1108. Staff; salaries; offices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324

§ 1109. Monthly reports to court, mayor and comptroller; annual audit . . . . . . . . . . 326

§ 1110. Responsibility of the city. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326

§ 1111. Vacancy in office; delivery of money, papers and effects. . . . . . . . . . . . . . . . 327

§ 1112. Authority to act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327

§ 1113. Reports of deaths and burials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327

§ 1114. Inquiry and subpoena. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327

§ 1115. Letters not required for small estates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328

§ 1116. Application for letters; when court may direct probate. . . . . . . . . . . . . . . . . 328

§ 1117. No separate bond or oath. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328

§ 1118. Powers before issuance of letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328

§ 1119. Notice to consuls. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

§ 1120. Appearance by consuls. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

§ 1121. Grant of letters to others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

§ 1122. Delivery of estate assets to fiduciary; expenses, costs and commissions. . . . 329

§ 1123. General powers of public administrator. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

§ 1124. Appeal; bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331

§ 1125. Notification to corporation counsel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331

§ 1126. Property without value where no administration had . . . . . . . . . . . . . . . . . . 331

§ 1127. Disposition of records after 10 years. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331

§ 1128. Administrative board for the offices of the public administrators. . . . . . . . . 331

Article 12

PUBLIC ADMINISTRATORS IN THE COUNTIES OF ERIE, MONROE,

NASSAU, ONONDAGA, SUFFOLK AND WESTCHESTER AND

COUNTY TREASURERS APPOINTED ADMINISTRATORS. . . . . . . . . . . . . . 333

§ 1201. Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333

§ 1202. Office established; appointment of successor . . . . . . . . . . . . . . . . . . . . . . . . 333

§ 1203. General bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333

§ 1204. Separate bonds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334

§ 1205. Vacancy in office; delivery of money, papers and effects; discharge. . . . . . . 334

§ 1206. Staff; offices; counsel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334

§ 1207. Salary; commissions; retention of commissions. . . . . . . . . . . . . . . . . . . . . . 335

§ 1208. Deposit of funds; report to court; annual audit . . . . . . . . . . . . . . . . . . . . . . . 335

§ 1209. Reports of deaths and burials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 336

§ 1210. Application for letters; when court may direct probate. . . . . . . . . . . . . . . . . 336

§ 1211. Letters not required; notice to be filed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 336

§ 1212. Powers before issuance of letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 337

§ 1213. General powers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 337

§ 1214. Service of process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 338

§ 1215. When authorized to receive process or appear. . . . . . . . . . . . . . . . . . . . . . . . 338

§ 1216. Inquiry and subpoena. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339

§ 1217. When superseded; accounting authorized. . . . . . . . . . . . . . . . . . . . . . . . . . . 339

§ 1218. Appeal; bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339

§ 1219. Chief fiscal officer of county appointed administrator;

qualifications; fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339

Article 13

SETTLEMENT OF SMALL ESTATES WITHOUT COURT ADMINISTRATION. . . 340

§ 1301. Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 340

§ 1302. Kinds of property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 341

§ 1303. Persons who may become a voluntary administrator. . . . . . . . . . . . . . . . . . . 341

§ 1304. Summary procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 341

§ 1305. Discharge of debtor, transfer agent, safe deposit company, bank, trust

company or other person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 342

§ 1306. Powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 342

§ 1307. Duties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 342

§ 1308. Liability of voluntary administrator collecting assets. . . . . . . . . . . . . . . . . . 343

§ 1309. General provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343

§ 1310. Payment of certain debts without administration. . . . . . . . . . . . . . . . . . . . . . 343

§ 1311. Administration of funds payable under social security act of the

United States, the unemployment insurance law and the workmen’s

compensation law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346

§ 1312. Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346

Article 14

PROBATE PROCEEDINGS; CONSTRUCTION OF WILLS; RIGHT

OF ELECTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347

§ 1401. Proceeding to compel production of will. . . . . . . . . . . . . . . . . . . . . . . . . . . . 347

§ 1402. Who may propound will; contents of petition; direction of court. . . . . . . . . 347

§ 1403. Persons to be served; content of process. . . . . . . . . . . . . . . . . . . . . . . . . . . . 348

§ 1404. Witnesses to be examined; proof required. . . . . . . . . . . . . . . . . . . . . . . . . . . 349

§ 1405. When court may dispense with testimony of witness . . . . . . . . . . . . . . . . . . 352

§ 1406. Proof of will by affidavit of attesting witness out of court. . . . . . . . . . . . . . . 353

§ 1407. Proof of lost or destroyed will. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 354

§ 1408. Probate not allowed unless court satisfied. . . . . . . . . . . . . . . . . . . . . . . . . . . 355

§ 1409. Notice of probate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357

§ 1410. Who may file objections to probate of an alleged will. . . . . . . . . . . . . . . . . . 358

§ 1411. Citation upon filing of objections. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359

§ 1412. Preliminary letters testamentary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 360

§ 1413. Revocation of letters upon proof of will . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363

§ 1414. When letters testamentary may be issued . . . . . . . . . . . . . . . . . . . . . . . . . . . 363

§ 1415. Supplementary letters, executors not named in letters not to act. . . . . . . . . . 363

§ 1416. Executor failing to qualify or renounce; how excluded. . . . . . . . . . . . . . . . . 363

§ 1417. Renunciation by nominated executor; retraction there of . . . . . . . . . . . . . . . 364

§ 1418. Letters of administration with will annexed; when and to whom granted. . . 364

§ 1419. Process; renunciation or exclusion of persons having prior or equal right. . . . 365

§ 1420. Proceeding for construction of will; effect of decree. . . . . . . . . . . . . . . . . . . 366

§ 1421. Election by surviving spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369

§ 1422. Record of wills; evidence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370

§ 1423. Record of wills in former courts of probate; evidence. . . . . . . . . . . . . . . . . . 370

§ 1424. Foreign wills; evidence after lapse of time . . . . . . . . . . . . . . . . . . . . . . . . . . 370

Article 15

TRUSTS AND TRUSTEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371

§ 1501. Application of act to trusts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371

§ 1502. Appointment of trustee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 372

§ 1503. Qualification of trustee appointed by another court. . . . . . . . . . . . . . . . . . . . 372

§ 1504. Renunciation of appointment: retraction thereof. . . . . . . . . . . . . . . . . . . . . . 372

§ 1505. Proceeding when testamentary trustee is also executor or administrator. . . . 373

§ 1506. Nonliability for acts of predecessor executor. . . . . . . . . . . . . . . . . . . . . . . . . 373

§ 1507. Authority to mortgage, sell, lease or exchange . . . . . . . . . . . . . . . . . . . . . . . 373

§ 1508. Authority to release claims against the state by reason of appropriation

of trust property not subject to power of sale. . . . . . . . . . . . . . . . . . . . . . 374

§ 1509. Power over lifetime trusts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 375

Article 16

FOREIGN ESTATES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 376

§ 1601. Legislative declaration of purpose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 376

§ 1602. Ancillary probate based upon domiciliary probate . . . . . . . . . . . . . . . . . . . . 376

§ 1603. Effect of right to contest or of revocation . . . . . . . . . . . . . . . . . . . . . . . . . . . 377

§ 1604. Ancillary letters on foreign will. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 377

§ 1605. Original probate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 377

§ 1606. Proof of will by probate in non-domiciliary jurisdiction. . . . . . . . . . . . . . . . 378

§ 1607. Ancillary letters of administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378

§ 1608. Ancillary letters generally . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378

§ 1609. Petition; process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379

§ 1610. General powers and duties of ancillary fiduciary. . . . . . . . . . . . . . . . . . . . . . 379

§ 1611. Ancillary administration of estate of absentee. . . . . . . . . . . . . . . . . . . . . . . . 380

§ 1612. Effect of adjudication for or against fiduciary. . . . . . . . . . . . . . . . . . . . . . . . 380

§ 1613. Application of general law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380

§ 1614. Authentication of foreign will or letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380

§ 1615. Record of wills and letters recorded under former law. . . . . . . . . . . . . . . . . 380

§ 1616. Application of article. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380

Article 17

GUARDIANS AND CUSTODIANS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381

§ 1701. Power of court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381

§ 1702. Jurisdiction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382

§ 1703. Petition for appointment; by whom made. . . . . . . . . . . . . . . . . . . . . . . . . . . 382

§ 1704. Petition for appointment; contents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382

§ 1705. Persons to be served. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 384

§ 1706. Proceedings thereupon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 384

§ 1707. Decree appointing guardian; term of office. . . . . . . . . . . . . . . . . . . . . . . . . . 384

§ 1708. Bonding Requirements; Investment of Guardianship Funds. . . . . . . . . . . . . 385

§ 1709. Appointment of guardian by supreme court. . . . . . . . . . . . . . . . . . . . . . . . . . 387

§ 1710. Will or deed containing appointment to be proved . . . . . . . . . . . . . . . . . . . . 387

§ 1711. Guardian by will or deed; qualification; renunciation. . . . . . . . . . . . . . . . . . 388

§ 1712. Appointment of successor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388

§ 1713. Administration of infant’s property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388

§ 1714. Power to manage during minority property vested in an infant. . . . . . . . . . . 389

§ 1715. Authority of guardian to sell, lease, exchange or mortgage. . . . . . . . . . . . . . 390

§ 1716. Application for ancillary letters to foreign guardians . . . . . . . . . . . . . . . . . . 391

§ 1717. Proceedings thereupon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392

§ 1718. Effect of such letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392

§ 1719. Annual account. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392

§ 1720. Affidavit to be annexed thereto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393

§ 1721. Annual examination of guardian’s accounts . . . . . . . . . . . . . . . . . . . . . . . . . 393

§ 1722. Proceedings where account defective . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393

§ 1723. Powers of a guardian of the property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393

§ 1724. Custodians. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393

§ 1725. Temporary guardianship by adoptive parent prior to adoption . . . . . . . . . . . 394

§ 1726. Standby guardians . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395

§ 1727. Petition for termination of account of guardian, committee,

or conservator. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400

Article 17-A

GUARDIANS OF MENTALLY RETARDED AND DEVELOPMENTALLY

DISABLED PERSONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401

§ 1750. Guardianship of mentally retarded persons. . . . . . . . . . . . . . . . . . . . . . . . . . 401

§ 1750-A. Guardianship of developmentally disabled persons. . . . . . . . . . . . . . . . . . 402

§ 1750-B. Health care decisions for mentally retarded persons. . . . . . . . . . . . . . . . . 403

§ 1751. Petition for appointment; by whom made. . . . . . . . . . . . . . . . . . . . . . . . . . . 409

§ 1752. Petition for appointment; contents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 409

§ 1753. Persons to be served. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410

§ 1754. Hearing and trial. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410

§ 1755. Modification order. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 411

§ 1756. Limited guardian of the property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 412

§ 1757. Standby guardian of a mentally retarded or developmentally disabled

person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 413

§ 1758. Court jurisdiction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 413

§ 1759. Duration of guardianship. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414

§ 1760. Corporate guardianship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414

§ 1761. Application of other provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414

Article 18

CLAIMS; PAYMENT OF DEBTS AND FUNERAL EXPENSES. . . . . . . . . . . . . . . 415

§ 1802. Effect of failure to present claim. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415

§ 1803. Form and verification of claims; service of notice. . . . . . . . . . . . . . . . . . . . . 415

§ 1804. Contingent or unliquidated claims; retention of assets for estate taxes. . . . . 416

§ 1805. Determination of issues arising between representative and the estate;

suspension of statute of limitations in certain cases. . . . . . . . . . . . . . . . . 416

§ 1806. Allowance or rejection of claims. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 417

§ 1807. Effect of allowance of claim by fiduciary . . . . . . . . . . . . . . . . . . . . . . . . . . . 417

§ 1808. Effect of rejection of claim by fiduciary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 418

§ 1809. Proceeding to determine validity and enforceability of claims. . . . . . . . . . . 418

§ 1810. Claimant’s right to action at law or in equity. . . . . . . . . . . . . . . . . . . . . . . . . 419

§ 1811. Payment of debts and funeral expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 419

§ 1812. Leave to issue execution against decedent’s real property. . . . . . . . . . . . . . . 420

§ 1813. Disputed or unsettled debt or claim may be compromised, compounded

or sold; compromise of infant’s claim or action in supreme court. . . . . . 420

§ 1814. Application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420

Article 19

DISPOSITION OF REAL PROPERTY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421

§ 1901. Real property subject to disposition; “disposition” and “fiduciary”

defined. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421

§ 1902. For what purposes real property is subject to disposition. . . . . . . . . . . . . . . 422

§ 1903. Limitations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 422

§ 1904. Petition and process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 422

§ 1905. When disposition may be refused or delayed. . . . . . . . . . . . . . . . . . . . . . . . . 423

§ 1906. Trial and determination of debts, claims and expenses; statute

of limitations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 423

§ 1907. Order determining disposition of real property. . . . . . . . . . . . . . . . . . . . . . . 423

§ 1908. Order in which parcels shall be sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 424

§ 1909. Rights of the parties to be determined; unknowns. . . . . . . . . . . . . . . . . . . . . 424

§ 1910. Bond of fiduciary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425

§ 1911. Order to be executed and report made. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425

§ 1912. Effect of death of fiduciary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426

§ 1913. Conclusiveness of mortgage, lease, conveyance or release executed

pursuant to order. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426

§ 1914. Execution of the order; decree of judicial settlement. . . . . . . . . . . . . . . . . . . 426

§ 1915. Allowance on bid to spouse, beneficiary or creditor purchasing. . . . . . . . . . 426

§ 1916. Provision for payment of undetermined claims and debts not yet due . . . . . 427

§ 1917. Effect of conveyance of decedent’s interest under contract. . . . . . . . . . . . . . 427

§ 1918. Right of life tenant to be considered in disposition; distribution

of moneys realized . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 427

§ 1919. Restitution from assets subsequently discovered. . . . . . . . . . . . . . . . . . . . . . 428

§ 1920. Disposition of surplus in action to enforce mortgage or other lien. . . . . . . . 428

§ 1921. Conveyance of real property by fiduciary to vendee of contract of sale

made by decedent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428

§ 1922. Conclusive presumption after 10 years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 429

§ 1923. Fiduciary of a decedent to notify local assessor of disposition. . . . . . . . . . . 429

Article 20

PROCEEDING TO OPEN SAFE DEPOSIT BOX. . . . . . . . . . . . . . . . . . . . . . . . . . . 430

§ 2001. Definition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430

§ 2003. Opening safe deposit box. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430

Article 21

MISCELLANEOUS PROCEEDINGS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 431

§ 2101. General provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 431

§ 2102. Proceedings for relief against a fiduciary. . . . . . . . . . . . . . . . . . . . . . . . . . . . 432

§ 2103. Proceeding by fiduciary to discover property withheld or obtain

information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432

§ 2104. Inquiry; trial and decree. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435

§ 2105. Proceeding to compel delivery of property by a fiduciary which

is claimed by another or others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435

§ 2106. Proceeding for compromise of controversies between claimants

to property or estates where interests of persons under disability

or not in being are affected. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 436

§ 2107. Court may direct as to value, manner and time of sale of property

and give advice and direction in extraordinary circumstances. . . . . . . . . 437

§ 2108. Proceeding by fiduciary for continuation of a business. . . . . . . . . . . . . . . . . 438

§ 2109. Money paid into court and securities taken; how disposed of. . . . . . . . . . . . 439

§ 2110. Compensation of attorneys. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 439

§ 2111. Ex parte application for advance payment of fees of an attorney-fiduciary

or guardian ad litem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 440

§ 2112. Compensation of persons acting under powers of attorney or other

instruments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441

§ 2113. Proof or probate of heirship. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 442

§ 2114. Review of compensation of corporate trustee . . . . . . . . . . . . . . . . . . . . . . . . 442

§ 2115. Review of costs of delegation by trustee. . . . . . . . . . . . . . . . . . . . . . . . . . . . 442

Article 22

ACCOUNTING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443

§ 2201. Accountability of legal life tenant or fiduciary, committee or conservator

of legal life tenant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443

§ 2202. Recording or filing instruments settling accounts in part or in whole. . . . . . 444

§ 2203. Decree on filing instruments approving accounts . . . . . . . . . . . . . . . . . . . . . 444

§ 2204. Judicial settlement where recovery has been had in negligence action. . . . . 444

§ 2205. Compulsory account and related relief on a court’s own initiative

or on petition; who may petition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 445

§ 2206. Compulsory account and related relief; proceedings thereupon. . . . . . . . . . 447

§ 2207. Accounting by fiduciary of deceased fiduciary, committee of

incompetent fiduciary, or conservator of conservatee fiduciary. . . . . . . . 448

§ 2208. Voluntary account; who may petition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 448

§ 2209. Affidavit to account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450

§ 2210. Voluntary account; process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450

§ 2211. Voluntary account; proceedings thereupon . . . . . . . . . . . . . . . . . . . . . . . . . . 451

§ 2212. Accounting for profit and loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 452

§ 2213. Accounting for claim for funeral expenses . . . . . . . . . . . . . . . . . . . . . . . . . . 452

§ 2214. Property of estate to be delivered on order . . . . . . . . . . . . . . . . . . . . . . . . . . 452

§ 2215. Decree for payment and distribution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453

§ 2216. Distribution in kind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453

§ 2217. When money or property may be retained. . . . . . . . . . . . . . . . . . . . . . . . . . . 453

§ 2218. Deposit in court for benefit of legatee, distributee or beneficiary. . . . . . . . . 454

§ 2219. Adjustment of advancements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455

§ 2220. Payment of share of infant, incompetent or conservatee or person under

disability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455

§ 2221. Payment of legacy or distributive share to foreign fiduciary. . . . . . . . . . . . . 456

§ 2222. Legacy or distributive share payable to unknown person to be paid

to comptroller. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 456

§ 2222-A. Notice of legacy or distributive share payable to inmate or prisoner. . . . . 457

§ 2223. Funds paid into court. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 457

§ 2224. Id.; where beneficiary’s name or whereabouts is unknown. . . . . . . . . . . . . . 458

§ 2225. Determination of distributees, devisees, legatees, beneficiaries

and distributive and beneficial shares. . . . . . . . . . . . . . . . . . . . . . . . . . . . 458

§ 2226. Rights of alleged decedent upon return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 459

§ 2227. Summary statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 459

Article 23

COSTS, ALLOWANCES AND COMMISSIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . 460

§ 2301. Costs, general. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 460

§ 2302. Award of costs and allowances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 460

§ 2303. Security for costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 463

§ 2304. Costs of appeal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 463

§ 2305. Fees of appraisers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 463

§ 2306. Annual statements to be furnished to beneficiaries. . . . . . . . . . . . . . . . . . . . 463

§ 2307. Commissions of fiduciaries other than trustees. . . . . . . . . . . . . . . . . . . . . . . 464

§ 2307-A. Commissions of attorney-executor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467

§ 2308. Commissions of trustees under wills of persons dying, or under lifetime

trusts created, on or before August 31, 1956 . . . . . . . . . . . . . . . . . . . . . . 469

§ 2309. Commissions of trustees under wills of persons dying, or lifetime trusts

established, after August 31, 1956 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 474

§ 2310. Payment on account of commissions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479

§ 2311. Ex parte application for advance payment of commissions. . . . . . . . . . . . . . 479

§ 2312. Commissions of corporate trustees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 480

§ 2313. Multiple commissions of executors or trustees under wills of persons

dying, or lifetime trusts established, after August 31, 1993. . . . . . . . . . . 483

Article 24

COURT FEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 485

§ 2401. Fees in the surrogate’s court; general provisions. . . . . . . . . . . . . . . . . . . . . . 485

§ 2402. Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 485

§ 2403. Fees of court reporter in surrogate’s court. . . . . . . . . . . . . . . . . . . . . . . . . . . 488

§ 2404. Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 489

Article 25

RECORDS AND RECORDING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 490

§ 2501. Records to be kept by court; general requirements. . . . . . . . . . . . . . . . . . . . 490

§ 2502. Books to be kept by clerk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 491

§ 2504. Wills to be retained after probate; exceptions . . . . . . . . . . . . . . . . . . . . . . . . 491

§ 2505. Transmission of wills of non-domiciliaries and domiciliaries of another

county before probate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 491

§ 2506. Recording wills proved within the state. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 492

§ 2507. Reception of wills for safekeeping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 492

§ 2508. Filing of will of decedent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 493

Article 26

THE SURROGATE’S COURT AND ITS OFFICERS . . . . . . . . . . . . . . . . . . . . . . . . 494

§ 2601. When court open; terms and sessions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 494

§ 2602. Terms of courts and powers of judges in counties having more than one

judge of the surrogate’s court. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 494

§ 2603. Surrogate and acting surrogate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 495

§ 2604. Disqualification of judge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 495

§ 2605. Chief clerk, deputy chief clerk and other personnel of the courts unless

otherwise provided for a particular county. . . . . . . . . . . . . . . . . . . . . . . . 495

§ 2606. Chief clerk and deputy chief clerk of the surrogate’s court and other

personnel in Bronx, Kings, New York, Queens and Richmond counties. . . . 496

§ 2607. Court reporters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496

§ 2608. Expenses of surrogate or clerk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 497

§ 2609. Powers of chief clerk and other officers of the surrogate’s court. . . . . . . . . . 497

§ 2610. Commissioner of records of surrogate’s court, New York county;

appointment; salary; duties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 498

Article 27

APPEALS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 499

§ 2701. Appeal; general applicability of CPLR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 499

§ 2702. Proceedings upon remittitur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 499

Article 28

REPEAL; SAVINGS CLAUSE; EFFECTIVE DATE. . . . . . . . . . . . . . . . . . . . . . . . . 500

§ 2801. Repeal of surrogate’s court act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500

§ 2802. Pending and subsequent actions and proceedings. . . . . . . . . . . . . . . . . . . . . 500

§ 2803. Reference to surrogate’s court act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500

§ 2804. Effect of unconstitutionality in part. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500

§ 2805. Effective date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500

 

Part III

Uniform Rules for The surrogate’s Court

PART 207

Uniform rules for the surrogate ’s court . . . . . . . . . . . . . . . . . . . . . . 503

§ 207.1. Application of part; waiver; special rules; definitions.. . . . . . . . . . . . . . . . . 504

§ 207.2. Terms of court. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505

§ 207.3. [Reserved] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505

§ 207.4. Papers filed in court; clerk's file number; official forms. . . . . . . . . . . . . . . . 505

§ 207.4-A. electronic filing in surrogate's court; consensual program.. . . . . . . . . . . . 505

§ 207.4-AA. electronic filing in surrogate's court; mandatory program. . . . . . . . . . . 508

§ 207.5. Submission of papers to Surrogate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510

§ 207.6. Transfer of actions from other courts.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510

§ 207.7. Service and filing of papers; motions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511

§ 207.8. Removal of papers.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512

§ 207.9. Appearances.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512

§ 207.10. Demand for pleadings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512

§ 207.11. Guardians.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512

§ 207.12. Appointment of guardian ad litem on nomination.. . . . . . . . . . . . . . . . . . . 512

§ 207.13. Qualification of guardians ad litem; filing report.. . . . . . . . . . . . . . . . . . . . 513

§ 207.14. Infants' funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 513

§ 207.15. Birth and death certificates.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 513

§ 207.16. Petitions for probate and administration; proof of distribution;

family tree. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 514

§ 207.17. [Repealed]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515

§ 207.18. Use of virtual representation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515

§ 207.19. Probate; filing of will; depositions; proof by affidavit.. . . . . . . . . . . . . . . . 515

§ 207.20. Value of estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 516

§ 207.21. Notification to foreign consuls.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 516

§ 207.22. Witnesses out of county.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517

§ 207.23. Bills of particulars in contested probate proceedings. . . . . . . . . . . . . . . . . 517

§ 207.24. Discontinuance of actions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517

§ 207.25. Kinship matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518

§ 207.26. Contested probate; notice of objections filed.. . . . . . . . . . . . . . . . . . . . . . . 518

§ 207.27. Examinations before trial in contested probate proceedings.. . . . . . . . . . . 518

§ 207.28. Examination of attesting witnesses, accountants and adverse

parties or witnesses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518

§ 207.29. Note of issue; pretrial conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518

§ 207.30. Statement of issues.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519

§ 207.31. Jury trials; order framing issues.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519

§ 207.32. Identification of trial counsel.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519

§ 207.33. Engagement of counsel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519

§ 207.34. Exhibits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519

§ 207.35. Absence of attorney during trial.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520

§ 207.36. Failure to file timely objections.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520

§ 207.37. Submission of orders, judgments and decrees for signature.. . . . . . . . . . . 520

§ 207.38. Compromises.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520

§ 207.39. Costs and allowances.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 522

§ 207.40. Accountings.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 522

§ 207.41. Contested accountings.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523

§ 207.42. Report of estates not fully distributed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523

§ 207.43. Filing estate tax return.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525

§ 207.44. Payment of estate tax.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525

§ 207.45 Attorney's fees; fixation of compensation.. . . . . . . . . . . . . . . . . . . . . . . . . . 525

§ 207.46 Small estate proceedings.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526

§ 207.47. Recording assignments of interest in estates.. . . . . . . . . . . . . . . . . . . . . . . 526

§ 207.48. Filing and recording of powers of attorney. . . . . . . . . . . . . . . . . . . . . . . . . 526

§ 207.49. Applications for appointment of successor custodians

under EPTL 7-4.7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526

§ 207.50. [Repealed]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527

§ 207.51. Appearance of a guardian, committee or conservator;

affidavit required of attorney.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527

§ 207.52. Accounting of an attorney-fiduciary.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527

§ 207.53. [Repealed]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 528

§ 207.54. Adoption rules; application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 528

§ 207.55. Papers required in an adoption proceeding. . . . . . . . . . . . . . . . . . . . . . . . . 528

§ 207.56. Investigation by disinterested person; adoption.. . . . . . . . . . . . . . . . . . . . . 530

§ 207.57. Special applications.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 530

§ 207.58. Petition for guardianship by adoptive parent.. . . . . . . . . . . . . . . . . . . . . . . 530

§ 207.59. Proceedings involving custody of native american child.. . . . . . . . . . . . . . 530

§ 207.60. [Renumbered]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 531

§ 207.61. Proceedings for certification as a qualified adoptive parent or parents.. . . 531

§ 207.62. Calendaring of proceedings for adoption from an authorized agency.. . . . 531

§ 207.63. Annual report of public administrator. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 531

 

Part IV

New York Law Journal Columns

Elder law

Does the Fifth Amendment Apply In Guardianship Proceedings ?

By Daniel G. Fish. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 535

Medicaid Home Care Object Of Contradictory Suits

By Daniel G. Fish. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538

Tax Appeals Tribunal Imposes Steep Tax on N.J.-Domiciled

Caregiver

By Daniel G. Fish. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541

Consumer Directed: Alternative Delivery of Medicaid

Home Care

By Daniel G. Fish. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544

Estate Planning and Philanthropy

Tax-Free Rollovers and Transfers Of IRA Funds to Charities

By Conrad Teitell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 547

2010 Testamentary Charitable Remainder Trust s

By Conrad Teitell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551

Art for Deductibility Sake: Contribution Scheme Fails

By Conrad Teitell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 555

Charitable Remainder Annuity Trust ’s Investment in

Commercial Annuity

By Conrad Teitell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 558

Unreimbursed Volunteer Expenses

By Conrad Teitell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 561

Charitable Gifts: Date of Delivery Rules

By Conrad Teitell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 564

Surrogate’s Practice and Proceedings

Expert Disclosure In Surrogate ’s Court

By Colleen F. Carew and Gary B. Freidman. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 569

Expert Disclosure In Surrogate ’s Court , Part II

By Charles F. Gibbs and Gary B. Freidman. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 575

Trusts and Estates Update

Notable Decisions On Probate of Wills

By Ilene Sherwyn Cooper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 581

Wintery Mix: Guidance On Substantive and Procedural Issues

By Ilene Sherwyn Cooper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587

Sorting Out Claims Of Undue Influence

By Ilene Sherwyn Cooper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 591

Surrogates Address Security, Exoneration Clauses ,

Commissions

By Ilene Sherwyn Cooper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596

Back to Basics: Opinions Refresh Essential Principles

By Ilene Sherwyn Cooper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601

Yuletide Mix Of Surrogate ’s Courts Decisions

By Ilene Sherwyn Cooper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 605

Wills, Estates & Surrogate’s Practice

Estate Planning Issues For Same-Sex Spouses

By Peter C. Valente and Susan P. Witkin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 611

Joint Representation of Spouses: Privacy and

Privilege Issues

By Peter C. Valente and Susan P. Witkin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617

Continued Relevance of Precautionary Addendum to

Adopted Individual s

By Peter C. Valente and Susan P. Witkin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 621

Post-Mortem Conservation Easements: An Overlooked

Planning Opportunit y

By Peter C. Valente and Susan P. Witkin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625

Selected Aspects of Trust Decanting Under Revised EPTL §10-6.6

By Peter C. Valente and Susan P. Witkin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630

Trusts & Estates Law

‘Matter of Hyde’ and the American Rule In Surrogate ’s Court s

By C. Raymond Radigan and Peter K. Kelly. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 635

Subject Matter Jurisdiction In the Surrogate ’s Court

By C. Raymond Radigan and Jennifer F. Hillman. . . . . . . . . . . . . . . . . . . . . . . . . . . 638

New Power of Attorney —Review Of Common Estate

Planning Issues

By C. Raymond Radigan and David R. Schoenhaar. . . . . . . . . . . . . . . . . . . . . . . . . . 642

Capacity : Nature , Extent and Condition Of Testator ’s Propert y

By C. Raymond Radigan and Peter K. Kelly. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 648

Rulings on Trustee ’s Duty to Diversify: What Have We Learned?

By C. Raymond Radigan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652

Self-Dealing Fiduciaries: What Is the Appropriate Standard ?

By C. Raymond Radigan and Jennifer F. Hillman. . . . . . . . . . . . . . . . . . . . . . . . . . . 657

INdex

Alphabetical index of statutes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 663

Estates_