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N.Y. EPT Law § 11-A-6.4

This is the official text of N.Y. EPT Law § 11-A-6.4, 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.

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Application of article

Official statutory text

§ 11-A-6.4 Application of article\n Except as specifically provided in the trust instrument, the will, or\nin this article, this article shall apply to any receipt or expense\nreceived or incurred on or after its effective date by any trust or\ndecedent's estate established before, on or after its effective date and\nwhether the asset involved was acquired by the trustee before, on or\nafter its effective date, except that this article shall not apply to a\ntrust while any current beneficiary is interested in a unitrust amount\npursuant to subparagraph 11-2.4(b)(1); but it does apply with respect to\nassets to which such a unitrust may become entitled but prior to their\nactual receipt into the unitrust.\n

Status: in_force · Read it on the official government site

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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.