§ 103. Definitions\n When used in this act, unless otherwise required by the context, or\nunless a contrary intent is expressly declared in the provision to be\nconstrued, the words, phrases or clauses hereafter shall be construed as\nfollows:\n 1. Acknowledged. Acknowledged or proved in the same manner as a deed\nis required to be acknowledged or proved and authenticated to be\nrecorded in that county, except that when executed within the state, no\ncertificate of the county clerk shall be required.\n 2. Administrator. Any person to whom letters of administration have\nbeen issued.\n 3. Administrator c. t. a. Any person to whom letters of administration\nwith the will annexed have been issued.\n 4. Administrator d. b. n. Any person to whom letters of administration\nhave been issued as a successor to an administrator.\n 5. Ancillary administrator. Any person to whom ancillary letters of\nadministration have been issued.\n 6. Ancillary executor or administrator c. t. a. Any person to whom\nancillary letters testamentary or ancillary letters of administration c.\nt. a. have been issued.\n 7. Ancillary guardian. Any person to whom ancillary letters of\nguardianship, whether of the person, property, or both, of an infant\nhave been issued.\n 8. Beneficiary. Any person entitled to any part or all of an estate.\n 9. Bequest or legacy. A transfer of personal property by will.\n 9-a. Corporate trustee. Any trust company, any bank authorized to\nexercise fiduciary powers and any national bank having a principal,\nbranch or trust office in this state and duly authorized to exercise\nfiduciary powers.\n 10. Court. The surrogate's court, including any judge or surrogate\nassigned, elected or appointed to serve as judge of the court.\n 11. Creditor. Any person having a claim against a decedent or an\nestate.\n 12. Devise. When used as a noun, a transfer of real property by will.\nWhen used as a verb, to transfer real property by will.\n 13. Devisee. Any person to whom real property is transferred by will.\n 14. Distributee. Any person entitled to take or share in the property\nof a decedent under the statutes governing descent and distribution.\n 15. Domicile. A fixed, permanent and principal home to which a person\nwherever temporarily located always intends to return.\n 16. Domiciliary. A person whose domicile is within the state of New\nYork.\n 17. Donee of a power during minority. Any person granted or deemed to\nhave the power during minority to manage property vested in an infant.\n 18. Eligible to receive letters. Not disqualified on any of the\ngrounds described in 707.\n 19. Estate. All of the property of a decedent, trust, absentee,\ninternee or person for whom a guardian has been appointed as originally\nconstituted, and as it from time to time exists during administration.\n 20. Executor. Any person to whom letters testamentary have been\nissued.\n 21. Fiduciary. An administrator, administrator c.t.a., administrator\nd.b.n., ancillary administrator, ancillary administrator c.t.a.,\nancillary executor, ancillary guardian, executor, guardian, preliminary\nexecutor, temporary administrator, testamentary trustee, to any of whom\nletters have been issued, and also the donee of a power during minority\nand a voluntary administrator and a public administrator acting as\nadministrator or a public administrator or county treasurer to whom\nletters have been issued, and a lifetime trustee.\n 22. Funeral expense. Includes reasonable expense of a funeral,\nsuitable church or other services as an integral part thereof, expense\nof interment or other disposition of the body, a burial lot and suitable\nmonumental work thereon and a reasonable expenditure for perpetual care\nof a burial lot of the decedent. For the purpose of subdivision one of\nsection eighteen hundred eleven of this act, funeral expense shall also\ninclude burial expenses awarded pursuant to article twenty-two of the\nexecutive law.\n 23. Grantor. T
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