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the personal representative refuses upon demand
to pay a disposition or distributive share, the
person entitled thereto may maintain an
appropriate action or proceeding against such
representative. * * *
* * * * * * *
(d) In any action or proceeding to compel
payment of a disposition or distributive share,
the interest thereon, if any, shall, in the case
of a disposition, be at the rate fixed in the
will or, if none is so fixed, in any case at the
rate of three percent per annum commencing seven
months from the time letters testamentary or of
administration are granted, unless the delay in
payment was unreasonable, in which case interest
shall be at the legal rate for the period of such
unreasonable delay.
EPTL section 1-2.4 defines a disposition as "a
transfer of property by a person during his lifetime or
by will." EPTL section 11-2.1(d)(2) provides as follows:
(d) Income earned during administration of
a decedent's estate.
* * * * * * *
(2) Unless the will provides otherwise, income
from the assets of a decedent's estate after the
death of the testator and before distribution,
including income from property used to discharge
liabilities, shall be determined in accordance
with the rules applicable to a trustee under this
section and distributed as follows: (A) to
specific beneficiaries the net income from the
property disposed of to them respectively; (B) to
all other beneficiaries, except beneficiaries of
pecuniary dispositions not in trust, the balance
of the net income in proportion to their
respective interests in the undistributed assets
of the estate computed at times of distribution
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