N.Y. Estates, Powers & Trusts Law § 7-6.23: Applicability

§ 7-6.23 Applicability

This part applies to a transfer within the scope of 7-6.2 made on or

after January first, nineteen hundred ninety-seven if:

(a) the transfer purports to have been made under the New York Uniform

Gifts to Minor Act; or

(b) the instrument by which the transfer purports to have been made

uses in substance the designation "as custodian under the Uniform Gifts

to Minors Act" or "as custodian under the Uniform Transfers to Minors

Act" of any other state, and the application of this part is necessary

to validate the transfer.