2006 New York Code - Per Stirpes



 
  § 1-2.14 Per stirpes
    A  per  stirpes  disposition  or  distribution  of property is made to
  persons who take as issue  of  a  deceased  ancestor  in  the  following
  manner:
    The  property so passing is divided into as many equal shares as there
  are (i) surviving issue  in  the  generation  nearest  to  the  deceased
  ancestor  which  contains  one or more surviving issue and (ii) deceased
  issue in the same generation who left  surviving  issue,  if  any.  Each
  surviving member in such nearest generation is allocated one share.  The
  share  of a deceased issue in such nearest generation who left surviving
  issue shall be distributed in the same manner to such issue.

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