Terms Used In New York Laws > Estates, Powers and Trusts > Article 13-A > Part 1
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
Executor: A male person named in a will to carry out the decedent
Fiduciary: A trustee, executor, or administrator.
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
Trustee: A person or institution holding and administering property in trust.