- Married with no children
- The surviving spouse is entitled to the entire estate.
- Married with child or children
- A surviving spouse gets the first $50,000 plus one half of the remaining property in the estate. The children receive the other half.
- No spouse survives but there are other relatives
- The estate is inherited as follows:
1) decedent’s parent(s) or their children
2) grandparents or immediate issue of the grandparents (i.e. aunts and uncles)
3) great grandchildren of the decedent’s grandparents
- No surviving relatives
- The estate passes to the state of New York
- State link
- Special notes