N.M. Stat. § 45-3-915
Distribution to person under disability.
A. A personal representative may discharge an obligation to distribute to a minor or
person under other disability by distributing in a manner expressly provided in the will or
other governing instrument.
B. Unless contrary to an express provision in the will or other governing instrument,
the personal representative may discharge an obligation to distribute to a minor or
person under other disability as authorized by Section 45-5-103 NMSA 1978 or any
other statute. If the personal representative knows that a conservator has been
appointed or that a proceeding for appointment of a conservator is pending, the
personal representative is authorized to distribute only to the conservator.
C. If the heir or devisee is under disability other than minority, the personal
representative is authorized to distribute to:
(1)
an agent who has authority under a power of attorney to receive property
for that person; or
(2)
the spouse, parent or other close relative with whom the person under
disability resides if the distribution is of amounts not exceeding ten thousand dollars
($10,000) a year or property not exceeding fifty thousand dollars ($50,000) in value
unless the court authorizes a larger amount or greater value.
D. Persons receiving money or property for the disabled person are obligated to
apply the money or property to the support of the disabled person. Persons may not pay
themselves except by way of reimbursement for out-of-pocket expenses for goods and
services necessary for the support of the disabled person. Excess sums must be
preserved for future support of the disabled person. The personal representative is not
responsible for the proper application of money or property distributed pursuant to this
subsection.