N.Y. Penal Law § 176.40 (2026)

§ 176.40 Fraudulent life settlement act; defined.
  A fraudulent life settlement act is committed by any person who,
knowingly and with intent to defraud, presents, causes to be presented,
or prepares with knowledge or belief that it will be presented to, or
by, a life settlement provider, life settlement broker, life settlement
intermediary, or any agent thereof, or to any owner any written
statement or other physical evidence as part of, or in support of, an
application for a life settlement contract, a claim for payment or other
benefit under a life settlement contract, which the person knows to:
  (1) contain materially false information concerning any material fact
thereto; or
  (2) conceal, for the purpose of misleading, information concerning any
fact material thereto.