New Mexico Statutes 58-30-3. Individual development accounts
An individual development account may be established for an eligible individual as part of an individual development account program if the written instrument creating the account sets forth the following:
A. the account owner is an eligible individual according to program requirements at the time the account is established;
B. the individual development account is established and maintained in an authorized financial institution;
C. deposits to an individual development account shall be made in accordance with the rules adopted pursuant to the Individual Development Account Act;
D. withdrawals from an individual development account shall only be made in accordance with the Individual Development Account Act for allowable uses;
E. the matching amount that will be deposited in the reserve account for each dollar deposited by the account owner in the individual development account; and
F. the financial institution in which an individual development account is held shall not be liable for withdrawals made for uses other than allowable uses.