2013 New York Consolidated Laws
EPT - Estates, Powers & Trusts
Article 4 - DESCENT AND DISTRIBUTION OF AN INTESTATE ESTATE
Part 1 - (4-1.1 - 4-1.6) RULES GOVERNING INTESTATE SUCCESSION
4-1.1 - Descent and distribution of a decedent's estate

 
  § 4-1.1 Descent and distribution of a decedent's estate
    The  property  of  a  decedent  not  disposed  of  by  will  shall  be
  distributed as provided in this section. In computing said distribution,
  debts, administration expenses and reasonable funeral expenses shall  be
  deducted  but all estate taxes shall be disregarded, except that nothing
  contained herein relieves a distributee from contributing  to  all  such
  taxes   the   amounts  apportioned  against  him  or  her  under  2-1.8.
  Distribution shall then be as follows:
    (a) If a decedent is survived by:
    (1) A spouse and issue, fifty thousand dollars  and  one-half  of  the
  residue  to  the  spouse,  and  the  balance  thereof  to  the  issue by
  representation.
    (2) A spouse and no issue, the whole to the spouse.
    (3) Issue and no spouse, the whole to the issue, by representation.
    (4) One or both parents, and no spouse and no issue, the whole to  the
  surviving parent or parents.
    (5) Issue of parents, and no spouse, issue or parent, the whole to the
  issue of the parents, by representation.
    (6)  One  or  more  grandparents  or  the  issue  of  grandparents (as
  hereinafter defined), and no spouse, issue, parent or issue of  parents,
  one-half  to  the  surviving paternal grandparent or grandparents, or if
  neither  of  them  survives   the   decedent,   to   their   issue,   by
  representation,  and  the  other  one-half  to  the  surviving  maternal
  grandparent  or  grandparents,  or  if  neither  of  them  survives  the
  decedent,  to  their  issue,  by  representation;  provided  that if the
  decedent was not survived by a grandparent or grandparents on  one  side
  or  by  the  issue  of  such  grandparents,  the  whole to the surviving
  grandparent or grandparents on the other side, or  if  neither  of  them
  survives  the  decedent,  to their issue, by representation, in the same
  manner as the one-half. For the purposes of this subparagraph, issue  of
  grandparents  shall  not include issue more remote than grandchildren of
  such grandparents.
    (7) Great-grandchildren of grandparents, and no spouse, issue, parent,
  issue of parents, grandparent, children of grandparents or grandchildren
  of grandparents, one-half to the  great-grandchildren  of  the  paternal
  grandparents,    per   capita,   and   the   other   one-half   to   the
  great-grandchildren of the maternal grandparents, per  capita;  provided
  that  if  the  decedent  was  not  survived  by  great-grandchildren  of
  grandparents on one  side,  the  whole  to  the  great-grandchildren  of
  grandparents on the other side, in the same manner as the one-half.
    (b) For all purposes of this section, decedent's relatives of the half
  blood shall be treated as if they were relatives of the whole blood.
    (c)  Distributees  of  the decedent, conceived before his or her death
  but born alive thereafter, take as if they  were  born  in  his  or  her
  lifetime.
    (d) The right of an adopted child to take a distributive share and the
  right  of  succession  to  the  estate  of  an adopted child continue as
  provided in the domestic relations law.
    (e) A distributive share passing to  a  surviving  spouse  under  this
  section  is  in  lieu  of any right of dower to which such spouse may be
  entitled.