2-1.1 - Heirs at Law and Next of Kin Defined

NY Est Pow & Trusts L § 2-1.1 (2019) (N/A)
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Whenever used in a statute or instrument, unless a contrary intention is expressed therein, the term "heirs", "heirs at law", "next of kin" or any term of like import means the distributees, as defined in 1-2.5.