Title LVI, Probate Courts and Decedents' Estates

(a) A foreign foundation's registered agent is the foundation's agent for service of process, notice, or demand required or permitted by law to be served on the foreign foundation. (b) A foreign foundation may be served by registered mail or certified mail, return receipt request…

(a) A registered foreign foundation may cancel its registration by filing with the secretary of state a certificate of cancellation. (b) The certificate of cancellation shall set forth: (1) The foreign foundation's name; (2) The name of the jurisdiction in which the foundation is…

Upon merging into a foundation, a foreign foundation's registration automatically is cancelled effective upon the filing of the certificate of merger.

(a) The secretary of state may administratively cancel a foreign foundation's registration if: (1) For 2 consecutive years, the foreign foundation does not pay the annual fee, late filing fee, or any penalty imposed by this chapter or other law within 60 days after the fee or pen…

(a) A foreign foundation's authority to engage in registrable activities in this state shall cease on the effective date of the administrative cancellation of the foreign foundation's registration. (b) The administrative cancellation of a foreign foundation's registration shall n…

(a) A foreign foundation may appeal the administrative cancellation of its registration to the probate division of the circuit court for the sixth circuit within 30 days after cancellation. (b) The foreign foundation appeals by: (1) Petitioning the court to set aside the cancella…

(a) A foreign foundation may domesticate as a foundation formed under this chapter by filing with the secretary of state a certificate of domestication. (b) The certificate of domestication shall set forth: (1) The foreign foundation's name or, if its name is unavailable for use …

(a) A foreign foundation's domestication shall be effective upon: (1) If certificate of domestication does not specify a delayed effective time and date in accordance with RSA 564-F:21-2120(b)(5) and (c), the filing of the certificate of domestication; or (2) If certificate of do…

(a) Upon its domestication, a foreign foundation shall be: (1) Domesticated as foundation; and (2) Subject to this chapter in the same manner as a foundation originally formed under this chapter. (b) Notwithstanding the effective date of the domestication or this chapter, a domes…

A trustee of a charitable trust shall be allowed reasonable expenses incurred in the execution of the trust; and unless otherwise expressly provided in the trust instrument, the trustee shall have such reasonable compensation for services as the judge may allow. Such compensation…

Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to insurance and annuities authorizes the agent to: (1) continue, pay the premium or make a contribution on, modify, exchange, rescind, release, or terminate a…

(a) In this section, "estate, trust, or other beneficial interest" means a trust, probate estate, guardianship, conservatorship, escrow, or custodianship or a fund from which the principal is, may become, or claims to be, entitled to a share or payment. (b) Unless the power of at…

Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to claims and litigation authorizes the agent to: (1) assert and maintain before a court or administrative agency a claim, claim for relief, cause of action, c…

(a) Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to personal and family maintenance authorizes the agent to: (1) perform the acts necessary to maintain the customary standard of living of the principal, t…

(a) In this section, "benefits from governmental programs or civil or military service" means any benefit, program or assistance provided under a statute or regulation including Social Security, Medicare, and Medicaid. (b) Unless the power of attorney otherwise provides, language…

(a) In this section, "retirement plan" means a plan or account created by an employer, the principal, or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including a plan or account under th…

Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to: (1) prepare, sign, and file federal, state, local, and foreign income, gift, payroll, property, Federal Insurance Contributio…

(a) In this section, "gift" includes, without limitation, a gift for the benefit of a person, including without limitation, a gift to a trust, a gift to an account under the Uniform Transfers to Minors Act, and a gift to a tuition savings account or prepaid tuition plan as define…

I. In the administration of any trust which is a "private foundation" as defined in section 509 of the United States Internal Revenue Code of 1954, or which is a "charitable trust" as defined in section 4947(a)(1) of the Internal Revenue Code of 1954, or which is a "split interes…

(a) Each foundation and each registered foreign foundation shall file with the secretary of state an annual report. (b) In the case of a foundation, an annual report shall set forth: (1) The foundation's name; (2) The address of the foundation's principal office; (3) The foundati…

(a) Subject to subsection (b), a foundation or foreign foundation may correct a document described in subsection (c) by filing with the secretary of state a certificate of correction. (b) A foundation or foreign foundation may file a certificate of correction only within one year…

(a) A person commits an offense by: (1) Filing with the secretary of state a document that the person knows is false in any material respect; or (2) Signing a document that the person knows is false in any material respect with intent that the document be delivered to the secreta…

(a) The secretary of state shall collect all fees required under this chapter and, subject to subsection (b), shall pay those fees to the state treasurer to be deposited in the general fund as unrestricted revenue. (b) The state treasurer shall pay amounts to the secretary of sta…

(a) The secretary of state shall collect the following fees for: (1) Certificate of formation$100 (2) Certificate of amendment$35 (3) Restated certificate of formation$35 (4) Application to reserve name$15 (5) Notice of transfer of reserved name$15 (6) Notice of change of registe…

With respect to a foundation that is a charitable trust, this chapter shall not limit the authority of the director of charitable trusts as otherwise provided by statute or common law.

This chapter shall not limit the authority of the department of health and human services as otherwise provided by statute or common law.

If any provision of this chapter or its application to any person or circumstance is held invalid, then the invalidity shall not affect other provisions or applications of this chapter that can be given effect without the invalid provision or application. To that end, the provisi…

I. The common law rule against perpetuities shall not apply to any disposition of property or interest therein, created after the effective date of this section, if: (a) The instrument making the disposition or creating the interest contains a provision which expressly exempts th…

The provisions of RSA 564-B, the New Hampshire Trust Code, shall apply to all trusts under a will governed by this chapter, except to the extent that any provisions of the New Hampshire Trust Code conflict with the express provisions of this chapter, in which case the provisions …

(a) One or more persons may act as the organizers of a foundation by filing with the secretary of state the foundation's certificate of formation. (b) The foundation's certificate of formation shall set forth: (1) The foundation's name; (2) The name of the foundation's initial re…

(a) Notice to a person who may represent and bind another person under this article has the same effect as if notice were given directly to the other person. (b) The consent of a person who may represent and bind another person under this article is binding on the person represen…

(a) An income beneficiary is entitled to net income from the date on which the income interest begins. An income interest begins on the date specified in the terms of the trust or, if no date is specified, on the date an asset becomes subject to a trust or successive income inter…

(a) A trustee shall allocate an income receipt or disbursement other than one to which RSA 564-C:2-201(1) applies to principal if its due date occurs before a decedent dies in the case of an estate or before an income interest begins in the case of a trust or successive income in…

(a) Unless the certificate of formation specifies a delayed effective time and date in accordance with RSA 564-F:3-301(c)(3) and (d), the foundation's existence begins upon the filing of its certificate of formation with the secretary of state. (b) The secretary of state's accept…

(a) To the extent there is no conflict of interest between the holder of a power of appointment and the persons represented with respect to the particular question or dispute, the holder may represent and bind persons whose interests, as permissible appointees, takers in default,…

(a) In this section, "undistributed income" means net income received before the date on which an income interest ends. The term does not include an item of income or expense that is due or accrued or net income that has been added or is required to be added to principal under th…

To the extent there is no conflict of interest between the representative and the person represented or among those being represented with respect to a particular question or dispute: (1) a conservator may represent and bind the estate that the conservator controls; (2) a guardia…

A foundation is a legal entity separate from each of its founders, foundation officials, and beneficiaries.

All persons who purport to act as or on behalf of a foundation while knowing that a foundation had not been formed under this chapter are jointly and severally liable for all liabilities created while acting in that manner.

Unless otherwise represented, a minor, incapacitated, or unborn individual, or a person whose identity or location is unknown and not reasonably ascertainable, may be represented by and bound by another having a substantially identical interest with respect to the particular ques…

(a) Unless the governing documents provide otherwise, the founder or the directors may amend a foundation's certificate of formation by filing with the secretary of state a certificate of amendment. (b) The certificate of amendment shall set forth: (1) The foundation's name; and …

(a) If the court determines that an interest is not represented under this article, or that the otherwise available representation might be inadequate, the court may appoint a representative to receive notice, give consent, and otherwise represent, bind, and act on behalf of a mi…

(a) Unless the governing documents provide otherwise, the founder or the directors may restate the foundation's certificate of formation by filing with the secretary of state a restated certificate of formation. (b) The restated certificate of formation shall set forth: (1) The f…

A document substantially in the following form may be used to create a power of attorney that is in compliance with the provisions of this chapter. It is not required that a document be substantially in the following form in order to create a power of attorney that is in complian…

The following optional form may be used by an agent to certify facts concerning a power of attorney: AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY AND AGENT'S AUTHORITY STATE OF NEW HAMPSHIRE COUNTY OF _______________ I, _______________ , certify under penalty of …

Any bank as defined in RSA 383-A:2-201(a)(3) that holds trust powers, may be appointed trustee. Immediately upon the qualification of such a trustee it shall be the duty of the clerk to notify the bank commissioner of such appointment.