In re the Estate of Huntington

OPINION OF THE COURT

Peter N. Wells, S.

*915At issue in this probate proceeding is the eligibility of petitioner, a professional corporation, to serve as executor of decedent’s last will and testament dated January 17, 2007. SCPA 707, entitled “Eligibility to receive letters,” states that “betters may issue to a natural person or to a person authorized by law to be a fiduciary” (emphasis added).

It is undisputed that the phrase “natural person” can only mean a human being. The phrase “person authorized by law to be a fiduciary” has been construed to mean trust companies that are specifically…