Estate Law · New Hampshire
New Hampshire estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for New Hampshire residents.
- New Hampshire intestacy gives the spouse the first $250,000 plus one-half of the balance with mutual descendantsNH intestacy: spouse takes $250,000 plus half with mutual descendants; $100,000 plus half with prior-relationship descendants. Generous floor amounts.
- New Hampshire requires two witnesses for will execution, no holographic recognitionNH will requires testator's signature and two competent witnesses signing in testator's presence. No holographic wills recognized.
- New Hampshire summary administration handles small estates with reduced formalitiesNH summary administration available when estate value does not exceed $10,000 or specific beneficiary conditions apply.
- New Hampshire durable power of attorney requires express durability languageNH POAs are durable by default under the Power of Attorney Act (2017). Hot powers require express enumeration. Healthcare directive separate.
- New Hampshire abolished the rule against perpetuities — perpetual dynasty trusts allowedNH abolished rule against perpetuities in 2004 — perpetual dynasty trusts allowed. With no state income tax, NH is leading trust situs.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed New Hampshire attorney.