N.Y. EPT Law § 13-3.4

§ 13-3.4 Payment or delivery of property to foreign fiduciaries\n (a) Whenever any foreign fiduciary, by whatever title he is\ndesignated, of the property or estate of a non-domiciliary infant,\nincompetent or decedent is authorized, by the laws of the foreign\njurisdiction where the infant or incompetent is domiciled or the\ndecedent was domiciled, to receive any personal property in the\npossession or control of any person or fiduciary in this state, such\nperson or fiduciary may pay or deliver the property to such foreign\nfiduciary without an order of the court, and the receipt and acquittance\nfrom such foreign fiduciary is a sufficient release and discharge of the\nperson or fiduciary paying or delivering such property. For purposes of\nthis section the status of a person as an "infant" or "incompetent"\nshall be determined by the law of his domicile.\n (b) No person or fiduciary shall be released and discharged, as\nprovided in paragraph (a), who:\n (1) Has received written notice of the appointment, in this state, of\na principal or ancillary representative of the property or estate, or of\nthe existence of creditors, in this state, of such infant, incompetent\nor decedent.\n (2) In the case of a testamentary disposition or a distributive share\nof a decedent's estate, has reason to believe that such foreign\nfiduciary or the persons whom he represents would not have the benefit,\nuse or control of such disposition or distributive share.\n