New Mexico

I, {testatorName}, the testator, swear or affirm under penalty of perjury on this _______ day of ________, that I request _______________ and _______________ to act as witnesses to my will; that I declare to them and the undersigned authority that this document is my will; that I sign this will in the presence of both witnesses; that they sign the will as witnesses in my presence and in the presence of each other; that the will was read by me (or read and explained to me) after being prepared and before I sign it; that it clearly and accurately expresses my wishes; that I sign it willingly (or willingly directed another to sign for me); that I make and sign the will as my free and voluntary act for the purposes expressed in the will; that I am eighteen years of age or older; that I am mentally capable of disposing of my estate by will; and that I am not acting under duress, menace, fraud or undue influence of any person. ______________________________ Testator We, _______________ and _______________, the witnesses, do hereby swear or affirm under penalty of perjury on this ___________ day of ___________________ to the undersigned authority that the testator, {testatorName}, declares that the attached document is his or her will; that the testator signs it willingly (or willingly directs another to sign for him or her); that the testator signs it in the presence of both of us and requests both of us to sign as witnesses; that each of us, in the presence of the testator and in the presence of each other, signs this will as witness to the testator's signing; that so far as we can determine, the testator is eighteen years of age or older; that the testator is not acting under duress, menace, fraud or undue influence of any person; and that the testator, in our opinion, is mentally capable of disposing of his or her estate by will. ______________________________ Witness ______________________________ Witness State of New Mexico County of ________________ Subscribed and sworn to, or affirmed under penalty of perjury, and acknowledged before me by {testatorName}, the testator, and subscribed and sworn to, or affirmed under penalty of perjury, before me by _______________ and _______________, witnesses, this __________ day of __________. (Seal) (Signed) ______________________________ (Official capacity of officer)

NMSA §45-2-505: an individual generally competent to be a witness may act as a witness to a will, and the signing of a will by an interested witness does not invalidate the will or any provision of it. New Mexico follows the UPC rule and has no purge statute, so a gift to an attesting witness remains effective. Using witnesses who take nothing under the will is still the safer practice.

Adds an Article VII: Community Property Provisions covering classification of community vs. separate property, the surviving spouse's one-half interest, federal IRC §1014(b)(6) double-stepped-up basis, and record-keeping for traced contributions.

IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal). Your agent will be able to make decisions and act with respect to your property (including your money) whether or not you are able to act for yourself. The meaning of authority over subjects listed on this form is explained in the Uniform Power of Attorney Act. This power of attorney does not authorize the agent to make health care decisions for you. You should select someone you trust to serve as your agent. Unless you specify otherwise, generally the agent's authority will continue until you die or revoke the power of attorney or the agent resigns or is unable to act for you. Your agent is entitled to reasonable compensation unless you state otherwise in the Special Instructions. This form provides for designation of one agent. If you wish to name more than one agent, you may name a co-agent in the Special Instructions. Co-agents are not required to act together unless you include that requirement in the Special Instructions. If your agent is unable or unwilling to act for you, your power of attorney will end unless you have named a successor agent. You may also name a second successor agent. This power of attorney becomes effective immediately unless you state otherwise in the Special Instructions. If you have questions about the power of attorney or the authority you are granting to your agent, you should seek legal advice before signing this form.

NMSA §24-7A-2(B) requires only that a power of attorney for health care be in writing and signed by the principal. New Mexico does not require witnesses for this directive and imposes no witness-qualification rule: it does not disqualify a witness who is related to the principal, who is a health-care provider or an employee of one, or who stands to inherit under the principal's will or by operation of law. Witness signatures are worth collecting as a precaution, because a provider or facility outside New Mexico may ask to see them. Separately, and as a limit on the agent rather than on any witness, §24-7A-2(B) provides that unless related to the principal by blood, marriage, or adoption an agent may not be an owner, operator, or employee of a health-care institution at which the principal is receiving care.