In New York, the Decedent's estate means all of the property of a deceased person, trust, absentee, internet, or person for whom a guardian has been appointed as originally constituted, and like it from time to time exists during administration. See SCPA 103(13). EPTL §1-2.63 defines estate as “ (a) [t]he interest which a person has in the property. (b) The aggregate of property which a person owns.”