{"jurisdiction": "us-ny", "code": "eptl", "section": "7-6.23", "citation": "EPTL § 7-6.23", "heading": "Applicability", "text": ["§ 7-6.23 Applicability", "This part applies to a transfer within the scope of 7-6.2 made on or after January first, nineteen hundred ninety-seven if:", "(a) the transfer purports to have been made under the New York Uniform Gifts to Minor Act; or", "(b) the instrument by which the transfer purports to have been made uses in substance the designation \"as custodian under the Uniform Gifts to Minors Act\" or \"as custodian under the Uniform Transfers to Minors Act\" of any other state,  and the application of this part is necessary to validate the transfer."], "official_source": "https://www.nysenate.gov/legislation/laws/EPT/7-6.23", "from_official_api": true, "plain_english": "This part reaches certain transfers on or after January 1, 1997 that use the older gifts-to-minors labels.\nFor a transfer within the scope of § 7-6.2 made **on or after January 1, 1997**, this part applies if:\n- **(a)** the transfer purports to be made under the **New York Uniform Gifts to Minors Act**; or\n- **(b)** the instrument uses in substance \"as custodian under the **Uniform Gifts to Minors Act**\" or \"**Uniform Transfers to Minors Act**\" of any other state, **and applying this part is necessary to validate the transfer**. ★", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/eptl/7-6.23", "publisher": "Elyphived LLC"}