Chapter 45 — Chapter 45

A debt owed to a decedent is not charged against the intestate share of any individual except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's descendants. History: 1953 Comp., § 32A-2-110…

Chapter 45, Article 2, Part 11 NMSA 1978 [45-2-1101 to 45-2-1116 NMSA 1978] may be cited as the "Uniform Disclaimer of Property Interests Act". History: Laws 2001, ch. 290, § 1; 1978 Comp., § 46-10-1 recompiled and amended as § 45-2-1101 NMSA 1978 by Laws 2011, ch. 124, § 89.

As used in the Uniform Disclaimer of Property Interests Act: A. "disclaimant" means the person to whom a disclaimed interest or power would have passed had the disclaimer not been made; B. "disclaimed interest" means the interest that would have passed to the disclaimant had the …

The Uniform Disclaimer of Property Interests Act applies to disclaimers of any interest in or power over property, whenever created. History: Laws 2001, ch. 290, § 3; 1978 Comp., § 46-10-3 recompiled as § 45-2-1103 by Laws 2011, ch. 124, § 101.

supplemented by other law. A. Unless displaced by a provision of the Uniform Disclaimer of Property Interests Act, the principles of law and equity supplement that act. B. The Uniform Disclaimer of Property Interests Act does not limit any right of a person to waive, release, dis…

irrevocable. A. A person may disclaim, in whole or part, any interest in or power over property, including a power of appointment. A person may disclaim the interest or power even if its creator imposed a spendthrift provision or similar restriction on transfer or a restriction o…

A. As used in this section: (1) "future interest" means an interest that takes effect in possession or enjoyment, if at all, later than the time of its creation; and (2) "time of distribution" means the time when a disclaimed interest would have taken effect in possession or enjo…

property. A. Upon the death of a holder of jointly held property, a surviving holder may disclaim, in whole or part, the greater of: (1) a fractional share of the property determined by dividing the number one by the number of joint holders alive immediately before the death of t…

If a trustee disclaims an interest in property that otherwise would have become trust property, the interest does not become trust property. History: Laws 2001, ch. 290, § 8; 1978 Comp., § 46-10-8 recompiled as § 45-2-1108 by Laws 2011, ch. 124, § 101.

held in fiduciary capacity. If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply: A. If the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes …

A. No individual is disqualified to take as an heir because the individual or an individual through whom he claims is or has been an alien. B. Aliens shall have full power and authority to acquire or hold real property and personal property by deed, will, inheritance or otherwise…

exercise of power of appointment. A. A disclaimer of an interest in property by an appointee of a power of appointment takes effect as of the time the instrument by which the holder exercises the power becomes irrevocable. B. A disclaimer of an interest in property by an object o…

A. If a fiduciary disclaims a power held in a fiduciary capacity that has not been exercised, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable. B. If a fiduciary disclaims a power held in a fiduciary capacity that has been exercised…

A. As used in this section, "beneficiary designation" means an instrument, other than an instrument creating a trust, naming the beneficiary of: (1) an annuity or insurance policy; (2) an account with a designation for payment on death; (3) a security registered in beneficiary fo…

A. A disclaimer is barred by a written waiver of the right to disclaim. B. A disclaimer of an interest in property is barred if any of the following events occur before the disclaimer becomes effective: (1) the disclaimant accepts the interest sought to be disclaimed; (2) the dis…

Notwithstanding any other provision of the Uniform Disclaimer of Property Interests Act, if as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or…

If an instrument transferring an interest in or power over property subject to a disclaimer is required or permitted by law to be filed, recorded or registered, the disclaimer may be so filed, recorded or registered. Except as otherwise provided in Paragraph (2) of Subsection G o…

Except as otherwise provided in Section 13 [45-2-1113 NMSA 1978] of the Uniform Disclaimer of Property Interests Act, an interest in or power over property existing on the effective date of that act as to which the time for delivering or filing a disclaimer under law superseded b…

The estates of dower and curtesy are abolished. History: 1953 Comp., § 32A-2-113, enacted by Laws 1975, ch. 257, § 2-113; repealed and reenacted by Laws 1993, ch. 174, § 14.

An individual who is related to the decedent through two lines of relationship is entitled to only a single share based on the relationship that would entitle the individual to the larger share. History: 1953 Comp., § 32A-2-113, enacted by Laws 1975, ch. 257, § 2-113; repealed an…

A. A parent is barred from inheriting from or through a child of the parent if: (1) the parent's parental rights were terminated and the parent-child relationship was not judicially reestablished; or (2) the child died before reaching eighteen years of age and there is clear and …

As used in Subpart 2 of Part 1 of Article 2 of the Uniform Probate Code: A. "adoptee" means an individual who is adopted; B. "assisted reproduction" means a method of causing pregnancy other than sexual intercourse; C. "divorce" includes an annulment, dissolution and declaration …

Except as otherwise provided in Subsections B through E of Section 45-2-119 NMSA 1978, if a parent-child relationship exists or is established pursuant to Subpart 2 of Part 1 of Article 2 of the Uniform Probate Code, the parent is a parent of the child and the child is a child of…

Except as otherwise provided in Section 45-2-114, 45-2-119, 45-2-120 or 45-2-121 NMSA 1978, a parent-child relationship exists between a child and the child's genetic parents, regardless of the parents' marital status. History: 1978 Comp., § 45-2-117, enacted by Laws 2011, ch. 12…

A. A parent-child relationship exists between an adoptee and the adoptee's adoptive parent or parents. B. For purposes of Subsection A of this section: (1) an individual who is in the process of being adopted by a married couple when one of the spouses dies is treated as adopted …

A. Except as otherwise provided in Subsections B through E of this section, a parent-child relationship does not exist between an adoptee and the adoptee's genetic parents. B. A parent-child relationship exists between an individual who is adopted by the spouse of either genetic …

born to gestational carrier. A. As used in this section: (1) "birth mother" means a woman, other than a gestational carrier pursuant to Section 45-2-121 NMSA 1978, who gives birth to a child of assisted reproduction. The term is not limited to a woman who is the child's genetic m…

A. As used in this section: (1) "gestational agreement" means an enforceable or unenforceable agreement for assisted reproduction in which a woman agrees to carry a child to birth for an intended parent, intended parents or an individual described in Subsection E of this section;…

Subpart 2 of Part 1 of Article 2 of the Uniform Probate Code does not affect the doctrine of equitable adoption. History: 1978 Comp., § 45-2-122, enacted by Laws 2011, ch. 124, § 20.

A. If a testator's surviving spouse married the testator after the testator executed his will, the surviving spouse is entitled to receive, as an intestate share, no less than the value of the share of the estate he would have received if the testator had died intestate as to tha…

A. Except as provided in Subsection B of this section, if a testator fails to provide in his will for any of his children born or adopted after the execution of the will, the omitted after-born or after-adopted child receives a share in the estate as follows: (1) if the testator …

Chapter 45, Article 2, Part 4 NMSA 1978 applies to the estate of a decedent who dies domiciled in this state. Rights to family allowance and personal property allowance for a decedent who dies not domiciled in this state are governed by the laws of the decedent's domicile at deat…

A decedent's surviving spouse is entitled to a family allowance of thirty thousand dollars ($30,000). If there is no surviving spouse, each minor child and each dependent child of the decedent is entitled to a family allowance amounting to thirty thousand dollars ($30,000) divide…

In addition to the family allowance, the decedent's surviving spouse is entitled from the estate to a value, not exceeding fifteen thousand dollars ($15,000) in excess of any security interests therein, in household furniture, automobiles, furnishings, appliances and personal eff…

ANNOTATIONS Repeals. — Laws 1993, ch. 174, § 22 repealed 45-2-404 NMSA 1978, as enacted by Laws 1975, ch. 257, § 2-404, relating to the source and determination of property to satisfy family allowances, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1…

If the estate is otherwise sufficient, property specifically devised may not be used to satisfy rights to family allowance or personal property allowance. Subject to this restriction, the surviving spouse, guardians of minor children or children who are adults may select property…

With respect to the estate of a decedent, the allowances granted pursuant to Sections 45-2-402 and 45-2-403 NMSA 1978 are in lieu of the exemptions provided in Sections 42-10-1, 42-10-2, 42-10-9 and 42-10-10 NMSA 1978. History: 1978 Comp., § 45-2-406, enacted by Laws 1993, ch. 17…

A. The rights of the surviving spouse to family allowance and personal property allowance, or either of them, may be waived, wholly or partially, before or after marriage, by a written contract, agreement or waiver signed by the surviving spouse. B. A surviving spouse's waiver is…

An individual eighteen or more years of age who is of sound mind or an emancipated minor who is of sound mind may make a will. History: 1953 Comp., § 32A-2-501, enacted by Laws 1975, ch. 257, § 2-501; repealed and reenacted by Laws 1993, ch. 174, § 25; 2011, ch. 124, § 22.

Except as provided in Sections 45-2-506 and 45-2-513 NMSA 1978, a will must be: A. in writing; B. signed by the testator or in the testator's name by some other individual in the testator's conscious presence and by the testator's direction; and C. signed by at least two individu…

ANNOTATIONS Compiler's notes. — Laws 1975, ch. 257, § 2-503, contained this section number, but no accompanying text. Section 2-503 UPC provides a harmless error provision for failure to comply with the provisions of 2-502 UPC relating to the execution of wills.

A. A will may be simultaneously executed, attested and made self-proved by acknowledgment thereof by the testator and affidavits or affirmations under penalty of perjury of the witnesses, each made before an officer authorized to administer oaths under the laws of the state in wh…

A. An individual generally competent to be a witness may act as a witness to a will. B. The signing of a will by an interested witness does not invalidate the will or any provision of it. History: 1953 Comp., § 32A-2-505, enacted by Laws 1975, ch. 257, § 2-505; repealed and reena…

A written will is valid if executed in compliance with Section 45-2-502 NMSA 1978 or if its execution complies with the law at the time of execution of the place where the will is executed or of the law of the place where at the time of execution or at the time of death the testa…

A. A will or any part thereof is revoked: (1) by executing a subsequent will that revokes the previous will or part expressly or by inconsistency; (2) by executing another subsequent document in the manner provided for in Section 45-2-502 or 45-2-504 NMSA 1978, or both, that expr…

Except as provided in Sections 45-2-803 and 45-2-804 NMSA 1978, a change of circumstances does not revoke a will or any part of it. History: 1953 Comp., § 32A-2-508, enacted by Laws 1975, ch. 257, § 2-508; repealed and reenacted by Laws 1993, ch. 174, § 31.

A. If a subsequent will that wholly revoked a previous will is thereafter revoked by a revocatory act pursuant to Paragraph (2) of Subsection A of Section 45-2-507 NMSA 1978, the previous will remains revoked unless it is revived. The previous will is revived if it is evident fro…

A writing in existence when a will is executed may be incorporated by reference if the language of the will manifests this intent and describes the writing sufficiently to permit its identification. History: 1953 Comp., § 32A-2-510, enacted by Laws 1975, ch. 257, § 2-510; 1993, c…

A. A will may validly devise property to the trustee of a trust established or to be established: (1) during the testator's lifetime by the testator, by the testator and some other person or by some other person, including a funded or unfunded life insurance trust, although the s…

A will may dispose of property by reference to acts and events that have significance apart from their effect upon the dispositions made by the will, whether they occur before or after the execution of the will or before or after the testator's death. The execution or revocation …