Person

N.Y. Estates, Powers & Trusts Law § 1-2.12, under Definitions.

N.Y. Estates, Powers & Trusts Law § 1-2.12

§ 1-2.12 Person\n The term "person" includes a natural person, an association, board,\nany corporation, whether municipal, stock or non-stock, court,\ngovernmental agency, authority or subdivision, partnership or other firm\nand the state.\n