Situation - FDIC bank - just slightly over 3 years old - does the denovo limits still apply or can they lend up to the 25% rule (if secured by readily marketable collateral)? I know that Denovo timeframe changed to 7 years so that's why I am asking...

where can I find the definition of de novo bank for New York?

Have you reviewed Section 103 of the NY Banking Law? The FDIC does not govern lending limits for State banks.

Question, I reviewed section 103 of NY Banking Law, it describes the legal lending limit as 15% of capital stock, surplus fund and undivided profits - does this mean Tier 1 captial? or does this mean Tier 1 plus Tier 2? Or does this mean Tier 1 plus the ALLL?

You should compare the definitions for each calculation (Tier 1, etc.) to see if any match the NY legal lending limit calculation. It may require a separate calculation.

I've been trying but I can't find the definitions - been pulling my hair out for three hours now trying to prove a point to someone and want to have my facts in writing...

The definitions are in the call report instructions.

Schedule RC-R and its instructions should help you. You start with equity capital from Schedule RC (balance sheet).