N.M. Stat. § 54-2A-1106
Merger.
A. A limited partnership may merge with one or more other constituent
organizations pursuant to this section and Sections 1107 [54-2A-1107 NMSA 1978]
through 1109 [54-2A-1109 NMSA 1978] of the Uniform Revised Limited Partnership Act
and a plan of merger, if:
(1)
the governing statute of each of the other organizations authorizes the
merger;
(2)
the merger is not prohibited by the law of a jurisdiction that enacted any of
those governing statutes; and
(3)
each of the other organizations complies with its governing statute in
effecting the merger.
B. A plan of merger shall be in a record and shall include:
(1)
the name and form of each constituent organization;
(2)
the name and form of the surviving organization and, if the surviving
organization is to be created by the merger, a statement to that effect;
(3)
the terms and conditions of the merger, including the manner and basis for
converting the interests in each constituent organization into any combination of money,
interests in the surviving organization and other consideration;
(4)
if the surviving organization is to be created by the merger, the surviving
organization's organizational documents; and
(5)
if the surviving organization is not to be created by the merger, any
amendments to be made by the merger to the surviving organization's organizational
documents.