PART

Apportionment At Beginning and End of Income Interest

N.Y. Est. Powers & Trusts Law § 11-a-3.1— When right to income begins and ends
N.Y. Est. Powers & Trusts Law § 11-a-3.2— Apportionment of receipts and disbursements when decedent
N.Y. Est. Powers & Trusts Law § 11-a-3.3— Apportionment when income interest ends