{"data":{"id":"us-nm/45-2-806","jurisdiction":"us-nm","citation":"45-2-806","heading":"Modification to achieve transferor's tax objectives.","body":"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.","path":["Chapter 45 - Uniform Probate Code","ARTICLE 2 Intestate Succession and Wills"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18546/index.do","current_through":"2024-09-06","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"99fe4c51646a17d9671ea36811ef610e22fcb2d8429074762650af38fa3cea07","source_id":"us-nm","stale":false,"prev":"us-nm/45-2-805","next":"us-nm/45-2-807"},"notice":"GroundRules: Original legal text. Not legal advice."}