N.Y. Est. Powers & Trusts Law § 6-5.6

§ 6-5.6 Meaning of heirs, distributees and issue in certain remainders\n When a remainder is limited to take effect on the death of any person\nwithout heirs, heirs of the body, distributees or issue, the word\n"heirs", "heirs of the body", "distributees" or "issue" mean such\npersons living at the death of the person named as ancestor.\n