N.Y. Est. Powers & Trusts Law § 7-6.23

§ 7-6.23 Applicability\n This part applies to a transfer within the scope of 7-6.2 made on or\nafter January first, nineteen hundred ninety-seven if:\n (a) the transfer purports to have been made under the New York Uniform\nGifts to Minor Act; or\n (b) the instrument by which the transfer purports to have been made\nuses in substance the designation "as custodian under the Uniform Gifts\nto Minors Act" or "as custodian under the Uniform Transfers to Minors\nAct" of any other state, and the application of this part is necessary\nto validate the transfer.\n