N.Y. Estates, Powers & Trusts Law § 1-2.14: Per stirpes

§ 1-2.14 Per stirpes

A per stirpes disposition or distribution of property is made to

persons who take as issue of a deceased ancestor in the following

manner:

The property so passing is divided into as many equal shares as there

are (i) surviving issue in the generation nearest to the deceased

ancestor which contains one or more surviving issue and (ii) deceased

issue in the same generation who left surviving issue, if any. Each

surviving member in such nearest generation is allocated one share. The

share of a deceased issue in such nearest generation who left surviving

issue shall be distributed in the same manner to such issue.