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Modification to achieve settlor's tax objectives

NMSA 1978, § 46A-4-416
in effect
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46A-4-416. Modification to achieve settlor's tax objectives To achieve the settlor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor's probable intention. The court may provide that the modification has retroactive effect. Laws 2003, ch. 122, § 4 -416.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18548/index.do#!b/46A-4-416Fetched: 10/20/2026

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