N.Y. Est. Powers & Trusts Law § 1-1.3

§ 1-1.3 Rules governing use of certain words\n In this chapter, unless the context otherwise requires:\n (a) Words in the singular number include the plural, and in the\nplural include the singular.\n (b) Words of the masculine gender include the feminine and the\nneuter, and when the sense so indicates words of the neuter gender may\nrefer to any gender.\n (c) The word "writing" includes typewritten or printed matter.\n