The Case for Outside Reverse Veil Piercing in New Mexico

This article proceeds as follows. Part I sets out the current law on veil piercing in New Mexico. Jurisdictions that adopt outside reverse piercing often apply much the same test for both traditional and outside reverse veil piercing cases; accordingly, the best predictor of how New Mexico courts will approach outside reverse piercing is how they have approached traditional veil piercing. Part II summarizes the positions of other jurisdictions to have considered outside reverse veil piercing, as well as themes, concerns, and key debates in outside reverse piercing cases.

This jurisprudence points in the direction of adopting the doctrine in New Mexico and demonstrates its consistency with New Mexico law and public policy. Finally, Part III suggests a possible—and arguably likely—test to apply in outside reverse piercing cases in New Mexico.