N.Y. Est. Powers & Trusts Law § 1-2.14

§ 1-2.14 Per stirpes\n A per stirpes disposition or distribution of property is made to\npersons who take as issue of a deceased ancestor in the following\nmanner:\n The property so passing is divided into as many equal shares as there\nare (i) surviving issue in the generation nearest to the deceased\nancestor which contains one or more surviving issue and (ii) deceased\nissue in the same generation who left surviving issue, if any. Each\nsurviving member in such nearest generation is allocated one share. The\nshare of a deceased issue in such nearest generation who left surviving\nissue shall be distributed in the same manner to such issue.\n