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2014 New York Laws
EPT - Estates, Powers & Trusts
Article 6 - CLASSIFICATION, CREATION, DEFINITION OF, AND RULES GOVERNING ESTATES IN PROPERTY
Part 5 - (6-5.1 - 6-5.12) RULES GOVERNING FUTURE ESTATES
6-5.8 - Heirs or distributees of life tenant take as purchasers

NY Est Pow & Trusts L § 6-5.8 (2014) What's This?
6-5.8 Heirs or distributees of life tenant take as purchasers

When  a  remainder  is  limited  to  the  heirs,  heirs of the body or
  distributees of a person to whom a life estate in the same  property  is
  given,  the  persons who, on the termination of the life estate, are the
  heirs, heirs of the body or distributees of  the  life  tenant  take  as
  purchasers.

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