Bruce J. Puma Jr. established Albuquerque Legal & Fiduciary in 2015. As both an attorney and a CPA, he has an extensive background in accounting and law, providing estate planning and fiduciary services.
Probate in Sandoval County
Probate Court Record
Sandoval County Probate Court
Sandoval County · 13th Judicial District
Phone
Hours
Monday-Thursday 8:00 AM-noon and 1:00 PM-4:00 PM; Friday 8:00 AM-noon
Office
1500 Idalia Road, Building D, Bernalillo, NM 87004
Website
Self-represented filing
Allowed
Self-help forms
How to file probate in Sandoval County →
Verified October 16, 2026 · Source
Do I need a lawyer for probate in Sandoval County? →Settling an estate in Sandoval County →
Trust Administration Firms Serving Sandoval County
Tom Brown began the practice of law in 1986 and has throughout his 32+ year career focused on legal matters related to trusts and estates, wills, estate planning, probate and trust administration.
Albuquerque firm serving Bernalillo County and clients across New Mexico since 1959. Its commercial section handles wills, estate planning, and probate, backed by a large civil-litigation bench when an estate turns contested.
Serves Santa Fe County and north-central New Mexico from Santa Fe, with a second office in Albuquerque. Handles estate planning, trust administration and probate, plus adult guardianship and conservatorship and special-needs planning for families managing an incapacitated relative.
Serves Bernalillo County and clients across New Mexico from Albuquerque. Handles estate and trust administration, probate, guardianships and conservatorships, and fiduciary litigation, including tax and estate disputes between beneficiaries and personal representatives.
Founded in 1915 as Keleher & McLeod, the firm merged with Waterfall, Economidis, Caldwell, Hanshaw & Villamana to form JKW Lawyers. Its Estate Planning, Probate & Administration group staffs two estate attorneys in the Albuquerque office and handles post-death administration for personal representatives and trustees, including will and trust contests and accounting disputes.
All 13 New Mexico trust administration firms serving Sandoval County →
Forms for Planning and Settling an Estate in New Mexico
Free New Mexico forms to plan or settle an estate: a will, trust, powers of attorney, TOD deed and the probate forms. Prepare each form for New Mexico.
$12/month
Revocable Living Trust
Create a revocable living trust to avoid probate, protect privacy, and control asset distribution.
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Pour-Over Will
In New Mexico, a pour-over will is signed before 2NMSA § 45-2-502Verified Oct 19, 2026View source witnesses and moves anything left outside the trust into it through probate.
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Tools for Planning and Settling an Estate in New Mexico
Free calculators and checklists to plan or settle an estate in New Mexico: will and trust costs, probate, executor pay and taxes. Run each tool for New Mexico.
How Do I Settle a Trust?
Settling a trust in New Mexico happens outside court: the trustee acts under the state's Uniform Trust CodeNMSA 1978 § 46A-1-101 et seq.Verified Oct 17, 2026View source, notifies the beneficiaries within 60 daysNMSA § 46A-8-813; § 46A-10-1005Verified Sep 15, 2026View source, then pays the debts and distributes under the trust's terms.
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What's Fair Trustee Compensation?
In New Mexico, trustee compensation follows "reasonable compensation" (UTC § 708 or equivalent)N.M. Stat. Ann. §§ 46A-7-708, 46A-7-709Verified Sep 18, 2026View source unless the trust instrument sets a different amount.
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How Do I Settle an Estate?
Settling an estate in New Mexico: the personal representative files the estate inventory within 90 daysNMSA § 45-3-706Verified Sep 15, 2026View source of appointment; creditors have 4 monthsNMSA §§ 45-3-801, 45-3-803, 45-3-806, 45-3-1006Verified Oct 19, 2026View source to present claims; a simple estate closes in 4 months to 6 months.
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Do I Have to File Tax Returns for Someone Who Died?
New Mexico requires a final state income tax return for the decedent alongside the federal Form 1040N.M. Stat. Ann. § 7-2-7(B) (as amended by HB252, 2024, Laws 2024 Ch. 67 § 5)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Does Step-Up in Basis Work?
Inherited assets in New Mexico take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular rates, after the first $2,500 of gain is excludedNMSA 1978 § 7-2-34 (as amended by Laws 2024, Ch. 67 / HB 252 § 8)Verified Sep 15, 2026View source.
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