N.Y. Est. Powers & Trusts Law § 2-1.1

§ 2-1.1 Heirs at law and next of kin defined\n Whenever used in a statute or instrument, unless a contrary intention\nis expressed therein, the term "heirs", "heirs at law", "next of kin" or\nany term of like import means the distributees, as defined in 1-2.5.\n