New Mexico Statutes Chapter 58. Financial Institutions and Regulations § 58-1-19. Identification and segregation of fiduciary assets; investment and deposit of cash

A. segregate all such assets from any other assets of the bank and from the assets of other trusts, except as may be permitted by the Uniform Common Trust Fund Act or by other provisions of law or by the writing creating the trust; and

B. record such assets in a separate set of books maintained for fiduciary activities.