Heirs at law and next of kin defined
Source:
Section 2-1.1 — Heirs at law and next of kin defined, https://www.nysenate.gov/legislation/laws/EPT/2-1.1 (updated Sep. 22, 2014; accessed Feb. 28, 2026).
2–1.1
Heirs at law and next of kin defined 2–1.2
Issue to take per capita, per stirpes or by representation 2–1.3
Adopted children and posthumous children as members of a class 2–1.4
Words of inheritance unnecessary 2–1.5
Advancements and their adjustment 2–1.6
Disposition of property where a person dies within one hundred 2–1.7
Presumption of death from absence 2–1.8
Apportionment of federal and state estate or other death taxes 2–1.9
Distributions in kind by executors and trustees 2–1.10
Provisions relating to infants and minors 2–1.11
Renunciation of property interests 2–1.12
Credit shelter formula bequests 2–1.13
Certain formula clauses to be construed to refer to the federal 2–1.14
Right to recover state estate and gift taxes where decedent 2–1.15
Consequences of partly ineffective dispositions of trust
Heirs at law and next of kin defined 2–1.2
Issue to take per capita, per stirpes or by representation 2–1.3
Adopted children and posthumous children as members of a class 2–1.4
Words of inheritance unnecessary 2–1.5
Advancements and their adjustment 2–1.6
Disposition of property where a person dies within one hundred 2–1.7
Presumption of death from absence 2–1.8
Apportionment of federal and state estate or other death taxes 2–1.9
Distributions in kind by executors and trustees 2–1.10
Provisions relating to infants and minors 2–1.11
Renunciation of property interests 2–1.12
Credit shelter formula bequests 2–1.13
Certain formula clauses to be construed to refer to the federal 2–1.14
Right to recover state estate and gift taxes where decedent 2–1.15
Consequences of partly ineffective dispositions of trust
