N.Y. Est. Powers & Trusts Law § 10-7.1

§ 10-7.1 Creditors of the donee; special power\n Property covered by a special power of appointment (or a general power\nof appointment that is exercisable solely for the support, maintenance,\nhealth and education of the donee within the meaning of sections 2041\nand 2514 of the Internal Revenue Code) is not subject to the payment of\nthe claims of creditors of the donee, his estate or the expenses of\nadministering his estate.\n