N.Y. Debtor & Creditor Law Section 190
Preference of debts owing by debtor as trustee

160
Trustees for creditors 161
Sole trustee 162
Two or more trustees 163
Death of trustee 164
Trustees’ oath 165
Vesting of property in trustees 166
Powers of trustees 167
Notice to debtors, bailees and creditors 168
Power to sue notwithstanding notice 169
Forfeiture for failure to comply with notice 170
Warrant on withholding account or property 171
Examination of person arrested 172
Imprisonment for contumacy 173
No discharge for defects of form 174
Penalties for connivance at escape 175
Effect of answers on examination 176
Reward to informers 177
Reference of disputed claims 178
Application for appointment of referee 179
Appointment of referee 180
Entry of order of reference 181
Powers, duties and compensation of referees 182
Filing and effect of referees’ report 183
Commission to take testimony out of county 184
Sale of property and accounts of trustees 185
Meeting of creditors and notice thereof 186
Proceedings at creditors’ meetings 187
Payment of disbursements and commissions of trustees 188
Preferred debts 189
Distribution of moneys 190
Preference of debts owing by debtor as trustee 191
Payment of debts before maturity 192
Set-off of mutual debts or credits 193
No set-off in certain cases 194
Provision for pending actions 194‑A
Provision for contingent or unliquidated liabilities 195
Penalties recovered 196
Subsequent dividends 197
Provision for neglectful creditors 198
Unclaimed dividends 199
Disposition of surplus 200
Allowance to debtor 201
Accounting by trustees 202
Trustees subject to order of court 203
Appointment of substitute trustee 204
Application by trustee for leave to renounce 205
Account upon application 206
Verification of account 207
Order to show cause 208
Publication of notice 209
Hearing 210
Order permitting renunciation 211
Assignment by renouncing trustee 212
Effect of assignment 213
Order for discharge of trustee from trust 214
Effect of order 215
Recording order and filing papers 216
Payment of expense of renunciation 217
New trustee in place of one absent 218
Powers and duties of new trustee