New York Estates, Powers and Trusts Code § 2-1.1

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

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