N.Y. Civil Practice Law & Rules § 7705: Recording or filing instrument settling account

§ 7705. Recording or filing instrument settling account. There may be

recorded or filed in the office of the clerk or register of the county

where any trustee under an express trust not created by will, if an

individual, resides, or, if a corporation, has its principal office, any

instrument settling an account, in whole or in part, executed by one or

more such trustees and by one or more of the persons interested in the

subject-matter of the trust, none of whom is under the disability of

infancy or incompetency. Every such instrument to be recorded or filed

shall be acknowledged; and if recorded the record thereof, or a

certified copy of the record or instrument shall be prima facie evidence

of the contents of such instrument and its due execution.