N.Y. Penal Law § 176.65

§ 176.65 Life settlement fraud in the first degree.\n A person is guilty of life settlement fraud in the first degree when\nhe or she commits a fraudulent life settlement act and thereby\nwrongfully takes, obtains or withholds, or attempts to wrongfully take,\nobtain or withhold property with a value in excess of one million\ndollars.\n Life settlement fraud in the first degree is a class B felony.\n