In Matter of Goodwin, 190 Misc. 2d 601, 739 N.Y.S.2d 239 (Surr. Ct. Greene Co. 2002) Surrogate Pulver went so far as to procure the bill jackets of the EPTL, the successor to Decedent Estate Law 47-a, a review of which yielded no indication that the Legislature intended to have the statute apply only to the term "issue" and not to "descendants". [Matter of Goodwin, 190 Misc. 2d 601, 739 N.Y.S.2d 239 (Surr. Ct. Greene Co. 2002)]. Additionally, Surrogate Pulver discovered one memorandum in the 1992 Bill Jacket that used both terms as synonyms stating "whenever a disposition of property is made to 'issue', such 'descendants' take 'by representation'." Id.