2016 N.Y. Estates, Powers & Trusts Law 13-3.4 – Payment or Delivery of Property to Foreign Fiduciaries
For purposes of this section the status of a person as an “infant” or “incompetent” shall be determined by the law of his domicile.
(b) No person or fiduciary shall be released and discharged, as provided in paragraph (a), who:
(1) Has received written notice of the appointment, in this state, of a principal or ancillary representative of the property or estate, or of the existence of creditors, in this state, of such infant, incompetent or decedent.
(2) In the case of a testamentary disposition or a distributive share of a decedent’s estate, has reason to believe that such foreign fiduciary or the persons whom he represents would not have the benefit, use or control of such disposition or distributive share.