N.Y. EPT Law § 1-2.14
This is the official text of N.Y. EPT Law § 1-2.14, part of New York’s EPT Law — part of the compiled statutory law of New York, published by the state as "EPT Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Per stirpes
Official statutory text
§ 1-2.14 Per stirpes\n A per stirpes disposition or distribution of property is made to\npersons who take as issue of a deceased ancestor in the following\nmanner:\n The property so passing is divided into as many equal shares as there\nare (i) surviving issue in the generation nearest to the deceased\nancestor which contains one or more surviving issue and (ii) deceased\nissue in the same generation who left surviving issue, if any. Each\nsurviving member in such nearest generation is allocated one share. The\nshare of a deceased issue in such nearest generation who left surviving\nissue shall be distributed in the same manner to such issue.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.