New York Uniform Commercial Code Code § 8-407

Authenticating Trustee, Transfer Agent, and Registrar
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Section 8--407. Authenticating Trustee, Transfer Agent, and Registrar.\n  A person acting as authenticating trustee, transfer agent, registrar,\nor other agent for an issuer in the registration of a transfer of its\nsecurities, in the issue of new security certificates or uncertificated\nsecurities, or in the cancellation of surrendered security certificates\nhas the same obligation to the holder or owner of a certificated or\nuncertificated security with regard to the particular functions\nperformed as the issuer has in regard to those functions.\n

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