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2017 New Mexico Statutes
Chapter 45 - Uniform Probate Code
Article 2 - Intestate Succession and Wills
Part 8 - GENERAL PROVISIONS
Section 45-2-806 - Modification to achieve transferor's tax objectives.
Universal Citation: NM Stat § 45-2-806 (2017)
45-2-806. Modification to achieve transferor's tax objectives.
To achieve the transferor's tax objectives, the district court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The district court may provide that the modification has retroactive effect.
History: 1978 Comp., 45-2-806, enacted by Laws 2011, ch. 124, 33.
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