N.Y. Estates, Powers & Trusts Law § 4-1.1: Descent and distribution of a decedent's estate

§ 4-1.1 Descent and distribution of a decedent's estate

The property of a decedent not disposed of by will shall be

distributed as provided in this section. In computing said distribution,

debts, administration expenses and reasonable funeral expenses shall be

deducted but all estate taxes shall be disregarded, except that nothing

contained herein relieves a distributee from contributing to all such

taxes the amounts apportioned against him or her under 2-1.8.

Distribution shall then be as follows:

(a) If a decedent is survived by:

(1) A spouse and issue, fifty thousand dollars and one-half of the

residue to the spouse, and the balance thereof to the issue by

representation.

(2) A spouse and no issue, the whole to the spouse.

(3) Issue and no spouse, the whole to the issue, by representation.

(4) One or both parents, and no spouse and no issue, the whole to the

surviving parent or parents.

(5) Issue of parents, and no spouse, issue or parent, the whole to the

issue of the parents, by representation.

(6) One or more grandparents or the issue of grandparents (as

hereinafter defined), and no spouse, issue, parent or issue of parents,

one-half to the surviving grandparent or grandparents of one parental

side, or if neither of them survives the decedent, to their issue, by

representation, and the other one-half to the surviving grandparent or

grandparents of the other parental side, or if neither of them survives

the decedent, to their issue, by representation; provided that if the

decedent was not survived by a grandparent or grandparents on one side

or by the issue of such grandparents, the whole to the surviving

grandparent or grandparents on the other side, or if neither of them

survives the decedent, to their issue, by representation, in the same

manner as the one-half. For the purposes of this subparagraph, issue of

grandparents shall not include issue more remote than grandchildren of

such grandparents.

(7) Great-grandchildren of grandparents, and no spouse, issue, parent,

issue of parents, grandparent, children of grandparents or grandchildren

of grandparents, one-half to the great-grandchildren of the grandparents

of one parental side, per capita, and the other one-half to the

great-grandchildren of the grandparents of the other parental side, per

capita; provided that if the decedent was not survived by

great-grandchildren of grandparents on one side, the whole to the

great-grandchildren of grandparents on the other side, in the same

manner as the one-half.

(b) For all purposes of this section, decedent's relatives of the half

blood shall be treated as if they were relatives of the whole blood.

(c) Distributees of the decedent, conceived before his or her death

but born alive thereafter, take as if they were born in his or her

lifetime.

(d) The right of an adopted child to take a distributive share and the

right of succession to the estate of an adopted child continue as

provided in the domestic relations law.

(e) A distributive share passing to a surviving spouse under this

section is in lieu of any right of dower to which such spouse may be

entitled.