New York Estates, Powers and Trusts Code § 10-8.4

Rule against accumulations; law determining validity in
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§ 10-8.4 Rule against accumulations; law determining validity in\n           exercise of a power of appointment\n  When a direction for the accumulation of income is contained in an\ninstrument exercising a power, heretofore or hereafter created, the\nvalidity of such direction is determined by the law in effect when the\npower is exercised, and not by the law in effect when the power was\ncreated.\n

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