N.M. Code R. § 13.9.19.8
For preneed insurance, as defined in paragraph C of 13.9.19.7 NMAC, and similar policies and contracts, the minimum mortality standard for determining reserve liabilities and nonforfeiture values for both male and female insured shall be the Ultimate 1980 CSO.
[13.9.19.8 NMAC - N, 1/1/2009]