2006 New York Code - Election By Surviving Spouse

 
  § 1421. Election by surviving spouse
    1.  Any  person  interested  in  obtaining  a  determination as to the
  validity or effect of an election to take a share under  EPTL  5-1.1  or
  EPTL  5-1.1-A may present to the court in which the will was probated or
  from which letters of administration were issued, a petition showing his
  interest, the names and  post-office  addresses  of  the  other  persons
  interested  and the particular question concerning which he requests the
  determination of the court.
    2. If the application  be  entertained  process  shall  issue  to  all
  persons interested in the question to be presented to show cause why the
  determination should not be made. On the return of process the court may
  take proof and shall make such decree as justice requires.
    3.  The validity or effect of any such election may also be determined
  in a proceeding for  the  judicial  settlement  of  the  accounts  of  a
  fiduciary.
    4.  For  the  purpose  of  determining  the  validity or effect of any
  election made pursuant to EPTL 5-1.1 or EPTL 5-1.1-A, either under  this
  section  or  in a proceeding for the judicial settlement of the accounts
  of the fiduciary, a person interested shall include any person  who  has
  an  interest  in any of the transactions described in EPTL 5-1.1 or EPTL
  5-1.1-A.  Where any such person has an interest as trustee of an express
  trust it shall be sufficient to name and serve the trustee.
    5. Whenever it shall appear that a fund or  property  required  to  be
  included in the net estate under EPTL 5-1.1 or EPTL 5-1.1-A has not come
  into  the possession of the fiduciary of the decedent as such, the court
  shall fix the liability of any person who has any interest in  the  fund
  or  property  or  who  has  possession  thereof,  whether  as trustee or
  otherwise.