N.Y. Real Property Actions & Proceedings Law § 403

§ 403. Mortality and other tables. In all valuations made under this\narticle where such valuation depends upon the continuance of, or upon\nthe termination of a life or lives in being, the table of mortality\nprescribed by section four thousand two hundred seventeen of the\ninsurance law for new, ordinary life policies shall be employed in the\nmanner required by accepted actuarial practice. If, in any case, such\ntable fails to provide required data, other tables accepted by actuarial\npractice may be employed.\n