2006 New York Code - Who May Make Wills Of, And Exercise Testamentary Powers Of Appointment Over Property

  § 3-1.1 Who  may  make  wills  of,  and  exercise testamentary powers of
            appointment over property
    Every person eighteen years of age or over, of sound mind and  memory,
  may  by  will dispose of real and personal property and exercise a power
  to appoint such property.

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