Ordered that the order is affirmed, with costs.
The plaintiff, Maurice C. Hakim, was the designated beneficiary of an Individual Retirement Account (hereinafter IRA) which was maintained at the Bank of New York in the name of Clement Hakim. Following Clement Hakim's death on June 18, 1996, the plaintiff was required to defend his claim to the funds contained in the IRA account in a proceeding commenced by the estate of Clement Hakim in the Surrogate's Court, New York...
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