N.Y. PTR Law § 80

§ 80. When partnership or business name may be continued. The use of\na partnership or a business name may be continued in either of the\nfollowing cases:\n 1. Where the business of any firm or partnership in this state, having\nbusiness relations with foreign countries or which has transacted\nbusiness in this state or in any other state or territory of the United\nStates continues to be conducted by some or any of the partners, their\nor any of their assignees, appointees or successors in interest.\n 2. Where any partnership shall hereafter be formed under the laws of\nthis state it may use the firm or corporate name of any general or\nlimited partnership or of any corporation, domestic or foreign, which\nmay theretofore have carried on its business within this state, where\nsaid general or limited partnership or corporation has discontinued or\nshall be about to discontinue its business within the state, and where a\nmajority of the partners, general or special, in either of such last\nmentioned copartnerships or of the survivors thereof shall be members of\nthe new copartnership, or where a majority of the members of such\ncopartnership theretofore existing or of the surviving members thereof,\nor where stockholders holding a majority of the stock of such\ncorporation shall consent in writing to the use of such firm or\ncorporate name by such new copartnership; or\n 3. Where any resident of this state dies, who at the time of his death\nand for at least five years immediately prior thereto, conducted and\ncarried on in his sole name, any business in this state, or who at the\ntime of his death, so conducted and carried on any business having\nrelation with other states or foreign countries, the right to use the\nname of such person, for the purpose of continuing and carrying on such\nbusiness, shall survive and pass and be disposed of and accounted for as\na part of the personal estate of such deceased person, and such business\nmay be continued and carried on under such name by any person who comes\ninto the legal possession thereof.\n