There is a newer version of the New York Consolidated Laws
2006 New York Code - Application of article
§ 11-A-6.4 Application of article Except as specifically provided in the trust instrument, the will, or in this article, this article shall apply to any receipt or expense received or incurred on or after its effective date by any trust or decedent's estate established before its effective date and whether the asset involved was acquired by the trustee before or after its effective date. This article shall also apply to any trust or decedent's estate established on or after its effective date except to the extent that the trust instrument or the will provides otherwise, or unless an election or court decision is made pursuant to 11-2.4 to make this article not apply to such trust.
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