N.M. Stat. § 45-2-1102
Definitions.
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 disclaimer not been made;
C. "disclaimer" means the refusal to accept an interest in or power over property;
D. "fiduciary" means a personal representative, trustee, agent acting under a power
of attorney or other person authorized to act as a fiduciary with respect to the property
of another person;
E. "jointly held property" means property held in the name of two or more persons
under an arrangement in which all holders have concurrent interests and under which
the last surviving holder is entitled to the whole of the property; and
F. "trust" means:
(1)
an express trust, charitable or noncharitable, with additions thereto,
whenever and however created; and
(2)
a trust created pursuant to a statute, judgment or decree that requires the
trust to be administered in the manner of an express trust.