N.Y. Est. Powers & Trusts Law § 7-6.5

§ 7-6.5 Transfer authorized by will or trust\n (a) A personal representative or trustee may make an irrevocable\ntransfer pursuant to 7-6.9 to a custodian for the benefit of a minor as\nauthorized in the governing will or trust.\n (b) If the testator or settler has nominated a custodian under 7-6.3\nto receive the custodial property, the transfer must be made to that\nperson.\n (c) If the testator or settler has not nominated a custodian under\n7-6.3, or all persons so nominated as custodian die before the transfer\nor are unable, decline, or are ineligible to serve, the personal\nrepresentative or the trustee, as the case may be, shall designate the\ncustodian from among those eligible to serve as custodian for property\nof that kind under paragraph (a) of 7-6.9.\n