Definition When used in this article the term fiduciary includes, where no fiduciary has been appointed, any person in actual or construc... · as in force on May 31, 2026
§ 2001. Definition
When used in this article the term fiduciary includes, where no fiduciary has been appointed, any person in actual or constructive possession of any property required to be included in the gross estate or the New York gross estate of the decedent as determined under article 10-c or article 26 of the tax law.
For this article, “fiduciary” includes a person with actual or constructive possession of property that must be included in the decedent’s gross estate or New York gross estate under Tax Law article 10-C or 26 when no fiduciary has been appointed. ★
Marked in the text: penalties, time limits, sums of money. Editorial emphasis added by this edition; it does not appear in the statute as enacted.
This provision appears in Volume 1 — The Surrogate's Court in Plain English; Volume 2 — The Surrogate's Court Procedure Act; Volume 5 — Your Career: Surrogate's Court in Plain English.