N.Y. Estates, Powers & Trusts Law § 10-2.1: Power

§ 10-2.1 Power

A power is an authority to do any act in relation to property,

including the creation or revocation of an estate therein or a charge

thereon, which the donor of the power might himself do, except that the

term, as used in this article, does not apply to a power of attorney to

convey property in the name of the owner, regulated by other statutes.