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. Recompilations. — Laws 2011, ch. 124, § 33 recompiled former 45-2-806 NMSA 1978 as 45-2-808 NMSA 1978 and enacted new section as 45-2-806 NMSA 1978, effective January 1, 2012.
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