N.Y. Estates, Powers & Trusts Law Section 9-2.3
Undistributed income

§ 9-2.3 Undistributed income When income is not disposed of and no valid direction is given for its accumulation it passes to the persons presumptively entitled to the next eventual estate.

Source: Section 9-2.3 — Undistributed income, https://www.­nysenate.­gov/legislation/laws/EPT/9-2.­3 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 9-2.3. Undistributed income's source at nysenate​.gov

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