NY GEN BUS § 359-i. Definitions
1. In this article unless the context or subject matter otherwise requires:
“” includes any person or association of persons, whether incorporated or not, carrying on the business of banking.
“” includes a trustee under any trust, expressed, implied, resulting or constructive, executor, administrator, guardian, conservator, curator, committee, receiver, trustee in bankruptcy, assignee for the benefit of creditors, partner, agent, officer of a corporation, public or private, public officer, or any other person acting in a fiduciary capacity for any person, trust or estate.
“” includes a corporation, partnership, or other association, or two or more persons having a joint or common interest.
“” includes any person to whom a fiduciary as such owes an obligation.
2. An act is done “” when it is done in fact honestly, whether it be done negligently or not.