Estate Planning in New Hampshire

Married with children (same marriage)

Spouse inherits the first $250,000 plus one-half of the balance. Children split the remainder equally. This applies only when all children are children of both the decedent and the surviving spouse, and the spouse has no children from other relationships.

Married with children from a prior relationship

Spouse inherits the first $100,000 plus one-half of the balance. Children inherit the rest. If the surviving spouse also has children from other relationships, the priority amount is $150,000 instead.

Married, no children

If no surviving children or parents, spouse inherits the entire estate. If parents survive, spouse receives the first $250,000 plus three-quarters of the balance.

Single with children

Children inherit everything equally.

Single, no children

Parents inherit equally. If no parents survive, siblings and their descendants inherit. If no siblings, the estate passes to grandparents and their descendants. No person beyond the fourth degree of kinship inherits.

What makes a will valid

A written will must be signed by the testator and attested by two credible witnesses at the testator's request and in the testator's presence.

What people think

That a handwritten will is valid without witnesses, or that notarization makes a will legally binding.

What actually happens

Holographic wills are not valid in New Hampshire. Notarization alone does not satisfy the witness requirement. A self-proving affidavit supplements the witnesses — it doesn't replace them.

Common failure

Using a beneficiary as one of only two witnesses. The will is still valid, but that beneficiary loses their inheritance unless two additional disinterested witnesses also signed.

When a trust is better

When you own property in multiple states, want to avoid the public probate record, or need to manage distributions over time. New Hampshire's abolished rule against perpetuities also makes dynasty trusts an attractive option for multi-generational planning.

Execution checklist

1. Sign the will in front of two credible witnesses (age 18+)
2. Both witnesses must sign at your request and in your presence
3. Execute a self-proving affidavit (notarized) at the same time
4. Ensure no witness is a beneficiary unless two additional disinterested witnesses are present
5. Store the original signed document securely

What it does

Grants authority to a named agent to manage financial and legal affairs on your behalf.

Key rule

New Hampshire follows the Uniform Power of Attorney Act. A durable POA must include specific language stating it survives incapacity. Without that language, the POA terminates when you become incapacitated.

Real-world friction

Banks and financial institutions may reject POAs they consider outdated or unclear. Using a statutory form and keeping the document current reduces friction.

Common mistake

Failing to include durability language, granting authority that is too broad or too narrow, or not updating the POA after major life changes like divorce or the death of the named agent.

What it covers

Your preferences for life-sustaining treatment if you become incapacitated and cannot communicate your wishes.

What's different

New Hampshire combines the advance directive and durable POA for health care under RSA 137-J. You can express treatment preferences and designate an agent in a single document, though they serve distinct purposes.

Execution requirements

Must be signed by the principal. Witness and notarization requirements apply depending on the specific document type.

Common misunderstanding

Confusing a healthcare directive with a financial POA. They are completely separate documents. A financial POA does not authorize medical decisions, and a healthcare directive does not give access to bank accounts.

When required

When assets are held solely in the decedent's name without a beneficiary designation, joint ownership, or trust.

What makes New Hampshire different

New Hampshire's waiver of administration is based on heir structure, not estate value. If a sole beneficiary serves as administrator, the estate can skip inventory, bonds, and formal accounting regardless of size.

Probate paths

What people get wrong

Assuming that a small estate automatically qualifies for simplified probate. In New Hampshire, the shortcut depends on who inherits, not how much is in the estate.

When a trust is useful

Avoiding probate entirely, maintaining privacy, managing multi-state property, structuring long-term distributions, or taking advantage of New Hampshire's dynasty trust laws for multi-generational wealth transfer.

When a trust is unnecessary

Simple estates where a sole beneficiary will serve as administrator — waiver of administration may be sufficient. If the estate is straightforward and privacy is not a concern, a properly drafted will may be more efficient.

Key mistake

Creating a trust but not transferring assets into it. A trust only controls assets titled in the trust's name. Unfunded trusts are empty containers.

Assuming a handwritten will is valid without witnesses

New Hampshire does not recognize holographic wills. A will must be witnessed by two credible people to be valid.

Using a beneficiary as a witness without additional disinterested witnesses

The will is valid, but the beneficiary-witness forfeits their gift unless two additional disinterested witnesses also signed.

Not including durability language in a power of attorney

Without explicit durability language, the POA terminates at incapacity — the exact situation where you need it most.

Expecting simplified probate based on estate value

New Hampshire's simplified procedures depend on heir structure, not dollar thresholds. An estate of any size can qualify if a sole beneficiary serves as administrator.

Assuming no estate taxes apply because New Hampshire has none

New Hampshire has no state estate or inheritance tax, but federal estate tax still applies to estates exceeding the federal exemption.

Creating a trust but not funding it

Assets must be retitled in the trust's name. An unfunded trust provides no benefit and the assets still go through probate.

Not updating estate plans after divorce

New Hampshire automatically revokes will provisions in favor of a former spouse upon divorce, but beneficiary designations on life insurance and retirement accounts may not be affected.