2010 New York Code
EPT - Estates, Powers & Trusts
Article 11-A - UNIFORM PRINCIPAL AND INCOME ACT
Part 6 - (11-A-6.1 - 11-A-6.4) MISCELLANEOUS PROVISIONS
11-A-6.4 - 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, on or after its effective date and
  whether the asset involved was acquired by the  trustee  before,  on  or
  after  its effective date, except that this article shall not apply to a
  trust while any current beneficiary is interested in a  unitrust  amount
  pursuant to subparagraph 11-2.4(b)(1); but it does apply with respect to
  assets  to  which such a unitrust may become entitled but prior to their
  actual receipt into the unitrust.