N.Y. Surrogate's Court Procedure Act § 2306: Annual statements to be furnished to beneficiaries Any trustee, donee of a power during minority or donee of a power in trust who is not ...

§ 2306. Annual statements to be furnished to beneficiaries

Any trustee, donee of a power during minority or donee of a power in

trust who is not required to furnish annual statements under either 2308

or 2309 because he or she has not retained annual commissions shall

nevertheless be required to furnish the annual statements referred to in

those sections to any beneficiary receiving income or any person

interested in the principal of the trust who shall request such

statements, or in the case of a power during minority or of a power in

trust, to the beneficiary of the power in trust, or to a person to whom

a payment not exceeding $10,000 could be made under subdivision 1 of

section 2220 of this chapter.