§ 103. Definitions

When used in this act, unless otherwise required by the context, or
unless a contrary intent is expressly declared in the provision to be
construed, the words, phrases or clauses hereafter shall be construed as
follows:

1. Acknowledged. Acknowledged or proved in the same manner as a deed
is required to be acknowledged or proved and authenticated to be
recorded in that county, except that when executed within the state, no
certificate of the county clerk shall be required.

2. Administrator. Any person to whom letters of administration have
been issued.

3. Administrator c. t. a. Any person to whom letters of administration
with the will annexed have been issued.

4. Administrator d. b. n. Any person to whom letters of administration
have been issued as a successor to an administrator.

5. Ancillary administrator. Any person to whom ancillary letters of
administration have been issued.

6. Ancillary executor or administrator c. t. a. Any person to whom
ancillary letters testamentary or ancillary letters of administration c.
t. a. have been issued.

7. Ancillary guardian. Any person to whom ancillary letters of
guardianship, whether of the person, property, or both, of an infant
have been issued.

8. Beneficiary. Any person entitled to any part or all of an estate.

9. Bequest or legacy. A transfer of personal property by will.

9-a. Corporate trustee. Any trust company, any bank authorized to
exercise fiduciary powers and any national bank having a principal,
branch or trust office in this state and duly authorized to exercise
fiduciary powers.

10. Court. The surrogate's court, including any judge or surrogate
assigned, elected or appointed to serve as judge of the court.

11. Creditor. Any person having a claim against a decedent or an
estate.

12. Devise. When used as a noun, a transfer of real property by will.
When used as a verb, to transfer real property by will.

13. Devisee. Any person to whom real property is transferred by will.

14. Distributee. Any person entitled to take or share in the property
of a decedent under the statutes governing descent and distribution.

15. Domicile. A fixed, permanent and principal home to which a person
wherever temporarily located always intends to return.

16. Domiciliary. A person whose domicile is within the state of New
York.

17. Donee of a power during minority. Any person granted or deemed to
have the power during minority to manage property vested in an infant.

18. Eligible to receive letters. Not disqualified on any of the
grounds described in 707.

19. Estate. All of the property of a decedent, trust, absentee,
internee or person for whom a guardian has been appointed as originally
constituted, and as it from time to time exists during administration.

20. Executor. Any person to whom letters testamentary have been
issued.

21. Fiduciary. An administrator, administrator c.t.a., administrator
d.b.n., ancillary administrator, ancillary administrator c.t.a.,
ancillary executor, ancillary guardian, executor, guardian, preliminary
executor, temporary administrator, testamentary trustee, to any of whom
letters have been issued, and also the donee of a power during minority
and a voluntary administrator and a public administrator acting as
administrator or a public administrator or county treasurer to whom
letters have been issued, and a lifetime trustee.

22. Funeral expense. Includes reasonable expense of a funeral,
suitable church or other services as an integral part thereof, expense
of interment or other disposition of the body, a burial lot and suitable
monumental work thereon and a reasonable expenditure for perpetual care
of a burial lot of the decedent. For the purpose of subdivision one of
section eighteen hundred eleven of this act, funeral expense shall also
include burial expenses awarded pursuant to article twenty-two of the
executive law.

23. Grantor. The creator of a lifetime trust.

24. Guardian. Any person to whom letters of guardianship have been
issued by a court of this state, pursuant to this act, the family court
act or article 81 of the mental hygiene law.

25. Incapacitated person. Any person who for any cause is incapable
adequately to protect his or her rights, including a person for whom a
guardian has been appointed pursuant to article 81 of the mental hygiene
law.

26. Incompetent. Any person judicially declared incompetent to manage
his affairs.

26-a. Individual trustee. Any trustee who is not a corporate trustee.

27. Infant. Any person under the age of eighteen years; provided,
however, that for purposes of appointment of a guardian of an infant,
the term infant also shall include a person who is under the age of
twenty-one years who consents to the appointment of a guardian after the
age of eighteen. It is further provided that such definition shall not
be applicable to any provision relating to the New York Uniform
Transfers to Minors Act, nor to section 1716 of this act.

28. Intestate. A person who dies without leaving a valid will. Where
it is used with respect to particular property, a person who dies
without effectively disposing of that property by will. When used as an
adjective, to property not effectively disposed of by will.

29. Judicial settlement. A proceeding whereby the account of a
fiduciary is settled and adjudicated by decree of the court.

30. Legal life tenant. Any person entitled for his life or for the
life of another to the possession and use of real or personal property.

31. Lifetime trust. An express trust, including all amendments
thereto, created during the grantor's lifetime other than a trust for
the benefit of creditors, a resulting or constructive trust, a business
trust where certificates of beneficial interest are issued to the
beneficiary, an investment trust, voting trust, a security instrument
such as a deed of trust and a mortgage, a trust created by the judgment
or decree of a court, a liquidation or reorganization trust, a trust for
the sole purpose of paying dividends, interest, interest coupons,
salaries, wages, pensions or profits, instruments wherein persons are
mere nominees for others, or a trust created in deposits in any banking
institution or savings and loan institution.

32. Lifetime trustee. A trustee acting under a lifetime trust.

33. Legatee. Any person designated to receive a transfer by will of
personal property.

34. Letters. Includes letters of administration, letters of
administration c. t. a., letters of administration d. b. n., limited
letters of administration, ancillary letters of administration,
ancillary letters of guardianship, ancillary letters testamentary,
letters of guardianship, letters of temporary administration, letters
testamentary, preliminary letters testamentary and letters of
trusteeship. A testamentary trustee who has qualified without the
issuance of letters shall be deemed for the purposes of this act to have
received letters of trusteeship.

35. Mailing or mail. A direction to mail or for mailing of process,
notice or other paper requires deposit of such process, notice or other
paper enclosed in a sealed postpaid envelope, directed to the person to
be served or notified, in any post office or other depositary under the
exclusive care and custody of the United States Postal Service.

35-a. Mailing by express mail. Mailing in conformity with the
requirements of the United States Postal Service respecting express
mail.

36. Mailing by registered or certified mail. A direction for mailing
of process, notice or other paper by registered or certified mail
requires mailing in conformity with the requirements of the United
States Postal Service respecting registered or certified mail, as the
case may be.

37. Mailing by registered or certified mail; return receipt requested.
Mailing in conformity with the requirements of the United States Postal
Service respecting registered mail with return receipt requested or
certified mail with return receipt requested, as the case may be.

37-a. Mailing by special mail service. A direction for mailing of
process, notice or other paper by special mail service requires mailing
by express mail or use of any designated delivery service within the
meaning of §7502(f)(2) of the United States Internal Revenue Code of
1986, as from time to time amended.

38. May. When used in this act, in relation to an act to be performed
by the court, means in the discretion of the court.

39. Person interested. Any person entitled or allegedly entitled to
share as beneficiary in the estate or the trustee in bankruptcy or
receiver of such person. A creditor shall not be deemed a person
interested. Where this act provides that a "person interested" may apply
for relief, a verified allegation of an interest in fact, suffices for
the purpose of the application, although the interest may be disputed,
unless or until the fact of interest has been judicially determined and
no appeal is pending therefrom.

40. Person under disability. Any person who is (a) an infant, (b) an
incompetent, (c) an incapacitated person, (d) unknown or whose
whereabouts are unknown or (e) confined as a prisoner who fails to
appear under circumstances which the court finds are due to confinement
in a penal institution.

40-a. Petition. A verified application in the manner provided in CPLR
3020, requesting action upon a matter or relief provided for in the
estates, powers and trusts law or this act.

41. Preliminary executor. Any person to whom preliminary letters
testamentary have been issued.

42. Presumptive distributee. Any person who would be a distributee as
defined in this act, if the person alleged to be deceased, absentee or
internee were dead.

43. Process. Citation, order to show cause, subpoena and any other
mandate of the surrogate's court by which jurisdiction is obtained of a
party.

44. Property. Anything that may be the subject of ownership and is
real or personal property, or is a chose in action.

45. Respondent. Every party to a proceeding except a petitioner.

46. Safe deposit company. Any corporation authorized under the banking
law to let out receptacles for safe deposit of personal property.

47. Temporary administrator. Any person to whom letters of temporary
administration have been issued.

48. Testamentary trust. A trust created by will.

49. Testamentary trustee. Any person to whom letters of trusteeship
have been issued.

50. Trust. A testamentary trust or a lifetime trust.

51. Upon the return of process. The time and place for the return of
any process and any adjournment thereof, and implies that due proof has
been made that the court has jurisdiction over all parties who appeared,
have waived or been duly served.

52. Will. A last will, including all the codicils thereto.