There is a newer version
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the New York Laws
2019 New York Laws
EPT - Estates, Powers and Trusts
Article 6 - Classification, Creation, Definition Of, and Rules Governing Estates in Property
Part 5 - Rules Governing Future Estates
6-5.6 - Meaning of Heirs, Distributees and Issue in Certain Remainders
Universal Citation: NY Est Pow & Trusts L § 6-5.6 (2019)
§ 6-5.6 Meaning of heirs, distributees and issue in certain remaindersWhen a remainder is limited to take effect on the death of any person without heirs, heirs of the body, distributees or issue, the word "heirs", "heirs of the body", "distributees" or "issue" mean such persons living at the death of the person named as ancestor.
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