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2015 New York Laws
EPT - Estates, Powers & Trusts
Article 7 - TRUSTS
Part 1 - (7-1.1 - 7-1.19) RULES GOVERNING TRUSTS
7-1.14 - Who may make a lifetime trust

NY Est Pow & Trusts L § 7-1.14 (2015) What's This?
7-1.14 Who may make a lifetime trust

Any  person,  as  defined  in 1-2.12, may by lifetime trust dispose of
  real and personal property.   A natural person who  creates  a  lifetime
  trust shall be eighteen years of age or older.

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