New York Estates, Powers & Trusts Law Section 2-1.1 - Heirs at law and next of kin defined

2-1.1 Heirs at law and next of kin defined
Whenever  used in a statute or instrument, unless a contrary intention
  is expressed therein, the term "heirs", "heirs at law", "next of kin" or
  any term of like import means the distributees, as defined in 1-2.5.

Last modified: February 3, 2019