N.Y. EPT Law § 13-4.1

§ 13-4.1 Definitions\n As used in this part unless the context otherwise requires:\n (a) "Beneficiary form" means a registration of a security which\nindicates the present owner of the security and the intention of the\nowner regarding the person who will become the owner of the security\nupon the death of the owner.\n (b) "Devisee" means any person to whom real property is transferred by\nwill.\n (c) "Distributee" means any person entitled to take or share in the\nproperty of a decedent under the statutes governing descent and\ndistribution.\n (d) "Legatee" means any person designated to receive a transfer by\nwill of personal property.\n (e) "Person" means an individual, a corporation, an organization or\nother legal entity.\n (f) "Personal representative" includes executor, administrator,\nsuccessor personal representative, preliminary executor, temporary\nadministrator and persons who perform substantially the same function\nunder the law governing their status.\n (g) "Property" includes both real and personal property or any\ninterest therein and means anything that may be the subject of\nownership.\n (h) "Register" including its derivatives, means to issue a certificate\nshowing the ownership of a certificated security or, in the case of an\nuncertificated security, to initiate or transfer an account showing\nownership of securities.\n (i) "Registering entity" means a person who originates or transfers a\nsecurity title by registration, and includes a broker or banking\ninstitution, as defined in paragraph (b) of subdivision three of section\nnine-f of the banking law maintaining security accounts for customers\nand a transfer agent or other person acting for or as an issuer of\nsecurities.\n (j) "Security" means a share, participation or other interest in\nproperty, in a business or in an obligation of an enterprise or other\nissuer, and includes a certificated security, an uncertificated security\nand a security account.\n (k) "Security account" means (i) a reinvestment account associated\nwith a security, a securities account with a broker or banking\ninstitution, as defined in paragraph (b) of subdivision three of section\nnine-f of the banking law, a cash balance in a brokerage account or\nsecurities account, cash, interest, earnings, or dividends earned or\ndeclared on a security in an account, a reinvestment account or a\nbrokerage account, whether or not credited to the account before the\nowner's death, or\n (ii) a cash balance or other property held for or due to the owner of\na security as a replacement for or product of an account security,\nwhether or not credited to the account before the owner's death.\n (l) "State" includes any state of the United States, the District of\nColumbia, the Commonwealth of Puerto Rico, and any territory or\npossession subject to the legislative authority of the United States.\n