New Hampshire State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

New Hampshire Revised Statutes
Probate jurisdiction rests with the Probate Court
Probate laws are primarily under Title LVI (56)

Minimum age requirement to:

Distribute property by will: 18, but if married no minimum age (Chapter 551:1)
Which minor gets property: 21

Holographic will NOT recognized (No Chapter exists)

State taxes:

Estate tax: Equal to federal credit for state death taxes (Chapter 87:01)
State gift tax:Inheritance tax: No inheritance tax (Chapter 87:01)
- No state gift tax (Chapter 87:01)
- Anatomical Gift Act (Chapter 291-A)
Inheritance tax: No inheritance tax (Chapter 87:01)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Chapter 561:1)

No surviving spouse, but there are surviving children:
- All of the estate goes to the surviving children split equally among them or to their children in accordance to their per stirpes share
Surviving spouse and
- Children of surviving spouse:
  - $250,000 and one-half (1/2) of estate to surviving spouse (reduce to $150,000 and one-half (1/2) of estate to surviving spouse if the surviving spouse’s children are living), and
  - The other one-half (1/2), split equally among the surviving children or to their children in accordance to their per stirpes share
  - Children not of the surviving spouse (for example your children from a previous marriage):
    - one-half (1/2) of your estate to surviving spouse, and
    - the other one-half (1/2), split equally among the surviving children or to their children in accordance to their per stirpes share
    - No children and both of your parents of deceased:
      - All of your estate will pass to your spouse
    - No children, but at least one of your parents survives you:
      - $250,000 and three-fourths (3/4) of your estate to you surviving spouse, and
      - the other one-fourth (1/4), split equally among the surviving parents
At least one parent survives you, but no surviving spouse or children:
- All of your estate will pass to your surviving parents equally
No spouse, children, or parents:
- Siblings (brothers and sisters) equally or to their children in according to their per stirpes share. If none, then one-half (1/2) to maternal grandparents and the other one-half (1/2) to paternal grandparents

Who must be named as a beneficiary in your will:

Surviving spouse (Section 560:10), andChildren, born or adopted, and grandchildren (Section 551:10)
- Surviving spouse must be given:
  - If there are no children, then the surviving spouse gets one-half (1/2) of your estate; see statute for details (Section 560:10)
  - If there are children, then the surviving spouse gets one-third (1/3) of your estate; see statute for details (Section 560:10)
Children, born or adopted, and grandchildren (Section 551:10)

Effects of changes in your marital status on your will:

You are divorced from the surviving spouse:
- Revokes will as to former spouse (Section 551:13)
You get married without changing your will that does not provide for your new spouse:
- Spouse may elect to receive their statutory share (Section 560:10)

Out of state executors: Must be approved by probate judge and appoint an in-state agent to accept legal papers (Section 553:5 and 553:25)

Witnesses:

Minimum number of witnesses required: Two (Section 551:2)
Are witnesses allowed to be beneficiaries?: Yes; however, any beneficiary named in the will who is also a witness, then the portion of the will to the witness beneficiary will be void, unless there are two other disinterested witnesses (Section 551:3)
Requirements to be a witness, witnesses must:
- be at least 18 years of age or a notary public,
- not have a claim against your estate,
- not be your spouse,
- not entitled to anything in your will, and
- not be your doctor or person acting under their direction or control; however, if you are in a resident healthcare facility or a patient in a hospital, then at least one of your witnesses may be your doctor or an employee of your doctor

Property ownership (Title 47, Chapter 477:18 and 477:19):

Common law state
Tenancy in common is presumed, unless there is clear language that a joint tenancy has been created
Property owned by either of the spouses is presumed to be held as joint tenants
Bank account deposits held jointly are payable to any survivor named in the bank account
Tenancy by the entirety is not recognized in this state

Other types of wills:

Self-proving wills recognized: Yes, recognized (Chapter 551:2a)
Living will: New Hampshire Declaration (Chapter 137H, Section 3) requires certification by two physicians that you are in a terminal condition and your death would occur within a short period of time without the use of life-sustaining medical care
Power of Attorney for Health Care (Chapter 137-J:15)