N.Y. Estates, Powers & Trusts Law § 6-6.3: Disposition upon death

§ 6-6.3 Disposition upon death

Upon the death of a married person, one-half of the property to which

this part applies is the property of the surviving spouse and is not

subject to testamentary disposition by the decedent nor to the laws of

descent and distribution. One-half of that property is the property of

the decedent and is subject to testamentary disposition by the decedent

or the law of descent and distribution. With respect to property to

which this part applies, the one-half of the property which is the

property of the decedent is not subject to the surviving spouse's right

to elect against the will.