A live birth is the complete expulsion or extraction from its mother in a hospital facility, of a product of conception, irrespective of the duration of pregnancy, which after such separation breathes or shows any evidence of life such as beating of the heart, pulsation of the umbilical cord or definite movement of voluntary muscles, whether or not the umbilical cord has been cut or the placenta is attached.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.195