N.Y. Est. Powers & Trusts Law § 1-2.20

§ 1-2.20 Lifetime trust\n The term "lifetime trust" shall mean an express trust and all\namendments thereto created other than by will and shall not include; a\ntrust for the benefit of creditors, a resulting or constructive trust, a\nbusiness trust where certificates of beneficial interest are issued to\nthe beneficiary, an investment trust, voting trust, a security\ninstrument such as a deed of trust and a mortgage, a trust created by\nthe judgment or decree of a court, a liquidation or reorganization\ntrust, a trust for the sole purpose of paying dividends, interest,\ninterest coupons, salaries, wages, pensions or profits, instruments\nwherein persons are mere nominees for others, or a trust created in\ndeposits in any banking institution or savings and loan institution.\n