New York Estates, Powers & Trusts Law Section 1-2.12 - Person

1-2.12 Person
The  term  "person"  includes a natural person, an association, board,
  any  corporation,  whether  municipal,  stock   or   non-stock,   court,
  governmental agency, authority or subdivision, partnership or other firm
  and the state.

Last modified: February 3, 2019