reglab/housing_qa huggingface dataset:
NH Rev Stat § 564:21-a (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564 - Trustees of Estates|Section 564:21-a - Compensation for Trustees of Charitable Trusts.

    564:21-a Compensation for Trustees of Charitable Trusts. –||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 and expenses shall be payable as provided in the trust instrument, or in the absence of such direction, shall be payable out of income. Such compensation may also be payable out of principal, or both income and principal, if approved annually in writing by a duly authorized representative of the governing body of the charitable beneficiary or beneficiaries. Any such compensation and fee schedules shall be subject to approval of the court.|||Source. 1997, 278:2. 1998, 376:2, eff. Jan. 1, 1999.|
NH Rev Stat § 564:22 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564 - Trustees of Estates|Section 564:22 - Charitable Trusts, Internal Revenue Laws.

    564:22 Charitable Trusts, Internal Revenue Laws. –||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 interest trust" as defined in section 4947(a)(2) of that code, the following acts are prohibited:||(a) engaging in any act of "self-dealing" (as defined in section 4941(d) of the Internal Revenue Code of 1954) which would give rise to any liability for the tax imposed by section 4941(a) of the Internal Revenue Code of 1954;||(b) retaining any "excess business holdings" (as defined in section 4943(c) of the Internal Revenue Code of 1954) which would give rise to any liability for the tax imposed by section 4943(a) of the Internal Revenue Code of 1954;||(c) making any investments which would jeopardize the carrying out of any of the exempt purposes of the trust, within the meaning of section 4944 of the Internal Revenue Code of 1954, so as to give rise to any liability for the tax imposed by section 4944(a) of the Internal Revenue Code of 1954; and||(d) making any "taxable expenditures" (as defined in section 4945(d) of the Internal Revenue Code of 1954) which would give rise to any liability for the tax imposed by section 4945(a) of the Internal Revenue Code of 1954. However, this paragraph does not apply to those split-interest trusts or to any amounts thereof which are not subject to the prohibitions applicable to private foundations by reason of the provisions of section 4947 of the Internal Revenue Code of 1954.||II. In the administration of any trust which is a "private foundation" as defined in section 509 of the 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, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code of 1954.||III. The provisions of paragraphs I and II shall apply to any trust except to the extent that a court of competent jurisdiction determines that the application of those paragraphs to a trust would be contrary to the terms of the instrument governing the trust, and that the instrument cannot properly be changed to conform to those paragraphs.||IV. Nothing in this section impairs the rights and powers of the courts or the attorney general with respect to any trust.||V. All references to sections of the Internal Revenue Code of 1954 include amendments to those sections which are made after the effective date of this section, and include all corresponding provisions of any United States internal revenue laws which replace the Internal Revenue Code of 1954.|||Source. 1971, 380:1, eff. Aug. 27, 1971.|
NH Rev Stat § 564:23 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564 - Trustees of Estates|Section 564:23 - Repealed by 2004, 130:9, III, eff. Oct. 1, 2004.

    564:23 Repealed by 2004, 130:9, III, eff. Oct. 1, 2004. –|
NH Rev Stat § 564:24 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564 - Trustees of Estates|Section 564:24 - Exemption from Rule Against Perpetuities.

    564:24 Exemption from Rule Against Perpetuities. –||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 the instrument from the application of the rule against perpetuities; and||(b) The trustee, or other person to whom the power is properly granted or delegated, has the power under the governing instrument, applicable statute, or common law, to sell, mortgage, or lease property for any period of time beyond the period that is required for an interest created under the governing instrument to vest in order to be valid under the rule against perpetuities.||II. [Repealed.]|||Source. 2003, 143:2, eff. Jan. 1, 2004. 2014, 195:39, I, eff. July 1, 2014.|
NH Rev Stat § 564:25 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564 - Trustees of Estates|Section 564:25 - Application of the New Hampshire Trust Code.

    564:25 Application of the New Hampshire Trust Code. –||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 of this chapter shall control.|||Source. 2011, 243:6, eff. Sept. 11, 2011. 2015, 272:70, eff. Oct. 1, 2015.|
NH Rev Stat § 564-A:1 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:1 - Definitions.

    564-A:1 Definitions. –||As used in this chapter:||I. "Trust" means an express trust created by: a judgment or decree of the probate court, including a special needs trust authorized by 42 U.S.C. 1396p(d)(4)(A) and (C); and a trust instrument, including a will, whereby a trustee has the duty to administer a trust asset for the benefit of a named or otherwise described income or principal beneficiary, or both. "Trust" does not include a resulting or constructive trust, a business trust which provides for certificates to be issued to the beneficiary, an investment trust, a voting trust, a security instrument, a trust created by the judgment or decree by any other court, a liquidation trust, or a trust for the primary purpose of paying dividends, interest, interest coupons, salaries, wages, pensions or profits, or employee benefits of any kind, an instrument wherein a person is nominee or escrowee for another, a trust created in deposits in any financial institution, or other trust the nature of which does not admit of general trust administration;||II. "Trustee" means an original, added, or successor trustee;||III. [Repealed.]|||Source. 1969, 312:1. 2004, 130:9, IV, eff. Oct. 1, 2004. 2008, 97:2, eff. May 21, 2008.|
NH Rev Stat § 564-A:2 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:2 - Repealed by 2004, 130:9, V, eff. Oct. 1, 2004.

    564-A:2 Repealed by 2004, 130:9, V, eff. Oct. 1, 2004. –|
NH Rev Stat § 564-A:3-b (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:3-b - Repealed by 2004, 130:9, IX, eff. Oct. 1, 2004.

    564-A:3-b Repealed by 2004, 130:9, IX, eff. Oct. 1, 2004. –|
NH Rev Stat § 564-A:3-c (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:3-c - Repealed by 2008, 374:25, eff. Sept. 9, 2008.

    564-A:3-c Repealed by 2008, 374:25, eff. Sept. 9, 2008. –|
NH Rev Stat § 564-A:4 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:4 - Repealed by 2004, 130:9, X, eff. Oct. 1, 2004.

    564-A:4 Repealed by 2004, 130:9, X, eff. Oct. 1, 2004. –|
NH Rev Stat § 564-A:5 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:5 - Power of Court to Permit Deviation or to Approve Transactions Involving Conflict of Interest.

    564-A:5 Power of Court to Permit Deviation or to Approve Transactions Involving Conflict of Interest. –||I. This chapter does not affect the power of the probate court for cause shown and upon petition of the trustee or affected beneficiary and upon appropriate notice to the affected parties to relieve a trustee from any restrictions on the trustee's power that would otherwise be placed upon the trustee by the trust or by this chapter.||II. [Repealed.]|||Source. 1969, 312:1. 1992, 284:72. 2004, 130:9, XI, eff. Oct. 1, 2004.|
NH Rev Stat § 564-A:6 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:6 - Repealed by 2004, 130:9, XII, eff. Oct. 1, 2004.

    564-A:6 Repealed by 2004, 130:9, XII, eff. Oct. 1, 2004. –|
NH Rev Stat § 564-A:8 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:8 - Applicability of Chapter.

    564-A:8 Applicability of Chapter. –||Except as specifically provided in the trust, the provisions of this chapter apply to any trust established after the effective date of this chapter and to any trust asset acquired by the trustee after the effective date of this chapter.|||Source. 1969, 312:1, eff. Aug. 29, 1969.|
NH Rev Stat § 564-A:9 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:9 - Uniformity of Interpretation.

    564-A:9 Uniformity of Interpretation. –||This chapter shall be construed to effectuate its general purpose to make uniform the law of those states which enact it.|||Source. 1969, 312:1, eff. Aug. 29, 1969.|
NH Rev Stat § 564-A:10 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:10 - Repealed by 2005, 270:36, eff. Sept. 20, 2005.

    564-A:10 Repealed by 2005, 270:36, eff. Sept. 20, 2005. –|
NH Rev Stat § 564-A:11 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-A - Certain Provisions Regarding Trusts|Section 564-A:11 - Severability.

    564-A:11 Severability. –||If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.|||Source. 1969, 312:1, eff. Aug. 29, 1969.|
NH Rev Stat § 564-B:1-101 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-101 - Short Title.

    564-B:1-101 Short Title. –||This chapter may be cited as the New Hampshire Trust Code.|||Source. 2004, 130:1, eff. Oct. 1, 2004. 2015, 272:67, eff. Oct. 1, 2015.|
NH Rev Stat § 564-B:1-102 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-102 - Scope.

    564-B:1-102 Scope. –||(a) This chapter applies to express trusts, charitable or noncharitable, and trusts created pursuant to a statute, judgment, or decree that requires the trust to be administered in the manner of an express trust.||(b) Without precluding other means for establishing that this chapter applies to a specific trust, this chapter applies to a trust to the extent that the terms of the trust provide that this state's laws govern the trust's validity, interpretation, or administration.||(c) Unless otherwise provided under the terms of the trust, New Hampshire law shall apply to the administrative matters of a trust that has its principal place of administration within this state.||(d) This chapter shall not limit the authority of the director of charitable trusts or the department of health and human services as otherwise provided by statute or common law.|||Source. 2004, 130:1, eff. Oct. 1, 2004. 2014, 195:6, eff. July 1, 2014.|
NH Rev Stat § 564-B:1-104 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-104 - Knowledge.

    564-B:1-104 Knowledge. –||(a) Subject to subsection (b), a person has knowledge of a fact if the person:||(1) has actual knowledge of it;||(2) has received a notice or notification of it; or||(3) from all the facts and circumstances known to the person at the time in question, has reason to know it.||(b) An organization that conducts activities through employees has notice or knowledge of a fact involving a trust only from the time the information was received by an employee having responsibility to act for the trust, or would have been brought to the employee's attention if the organization had exercised reasonable diligence. An organization exercises reasonable diligence if it maintains reasonable routines for communicating significant information to the employee having responsibility to act for the trust and there is reasonable compliance with the routines. Reasonable diligence does not require an employee of the organization to communicate information unless the communication is part of the individual's regular duties or the individual knows a matter involving the trust would be materially affected by the information.|||Source. 2004, 130:1, eff. Oct. 1, 2004.|
NH Rev Stat § 564-B:1-106 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-106 - Common Law of Trusts; Principles of Equity.

    564-B:1-106 Common Law of Trusts;  Principles of Equity. –||The common law of trusts and principles of equity supplement this chapter, except to the extent modified by this chapter or another statute of this state.|||Source. 2004, 130:1, eff. Oct. 1, 2004.|
NH Rev Stat § 564-B:1-107 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-107 - Governing Law.

    564-B:1-107 Governing Law. –||(a) The meaning and effect of the terms of a trust are determined by:||(1) the law of the jurisdiction designated in the terms of the trust unless the designation of that jurisdiction's law is contrary to a strong public policy of the jurisdiction having the most significant relationship to the matter at issue; or||(2) in the absence of a controlling designation in the terms of the trust, the law of the jurisdiction having the most significant relationship to the matter at issue.||(b) Without precluding other circumstances under which this state has the most significant relationship to a matter affecting a trust, this state has the most significant relationship to a matter involving a trust's validity, construction, or administration if:||(1) under the terms of the trust, this state's laws govern that matter; and||(2) the trust has its principal place of administration in this state.|||Source. 2004, 130:1, eff. Oct. 1, 2004. 2015, 272:65, eff. Oct. 1, 2015.|
NH Rev Stat § 564-B:1-108 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-108 - Principal Place of Administration.

    564-B:1-108 Principal Place of Administration. –||(a) Without precluding other means for establishing a sufficient connection with the designated jurisdiction, terms of a trust designating the principal place of administration are valid and controlling if:||(1) a trustee's principal place of business is located in or a trustee is a resident of the designated jurisdiction; or||(2) all or part of the administration occurs in the designated jurisdiction.||(b) A trustee is under a continuing duty to administer the trust at a place appropriate to its purposes, its administration, and the interests of the beneficiaries.||(c) Without precluding the right of the court to order, approve, or disapprove a transfer, the trustee, in furtherance of the duty prescribed by subsection (b), may transfer the trust's principal place of administration to another state or to a jurisdiction outside of the United States.||(d) The trustee shall notify the qualified beneficiaries of a proposed transfer of a trust's principal place of administration not less than 60 days before initiating the transfer. The notice of proposed transfer must include:||(1) the name of the jurisdiction to which the principal place of administration is to be transferred;||(2) the address and telephone number at the new location at which the trustee can be contacted;||(3) an explanation of the reasons for the proposed transfer;||(4) the date on which the proposed transfer is anticipated to occur; and||(5) the date, not less than 60 days after the giving of the notice, by which the qualified beneficiary must notify the trustee of an objection to the proposed transfer.||(e) The authority of a trustee under this section to transfer a trust's principal place of administration terminates if the qualified beneficiary or, if more than one, a majority of qualified beneficiaries, notifies the trustee of an objection to the proposed transfer on or before the date specified in the notice.||(f) Unless otherwise provided under the terms of the trust or an agreement among the trustees, a trust has a principal place of administration in this state if (1) a trustee's principal place of business is located in this state or, if a trustee is an individual, that trustee is a resident of this state and (2) all or part of the administration occurs in this state.|||Source. 2004, 130:1, eff. Oct. 1, 2004. 2014, 195:10, eff. July 1, 2014.|
NH Rev Stat § 564-B:1-109 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-109 - Methods and Waiver of Notice.

    564-B:1-109 Methods and Waiver of Notice. –||(a) Notice to a person under this chapter or the sending of a document to a person under this chapter must be accomplished in a manner reasonably suitable under the circumstances and likely to result in receipt of the notice or document. Permissible methods of notice or for sending a document include first-class mail, personal delivery, commercial delivery service, courier service, and delivery to the person's last known place of residence or place of business, or a properly directed electronic message.||(b) Notice otherwise required under this chapter or a document otherwise required to be sent under this chapter need not be provided to a person whose identity or location is unknown to and not reasonably ascertainable by the trustee.||(c) Notice under this chapter or the sending of a document under this chapter may be waived by the person to be notified or sent the document.||(d) Notice of a judicial proceeding must be given as provided in the applicable rules of civil procedure.||(e) Notice to any minor or incapacitated individual shall not be effective unless such notice is sent to a person who represents and can bind such minor or incapacitated individual in accordance with the provisions of Article 3 of this chapter.|||Source. 2004, 130:1, eff. Oct. 1, 2004. 2011, 243:18, eff. Sept. 11, 2011.|
NH Rev Stat § 564-B:1-110 (2021)
2021 New Hampshire Revised Statutes|Title LVI - Probate Courts and Decedents' Estates|Title 564-B - New Hampshire Trust Code|Section 564-B:1-110 - Others Treated as Qualified Beneficiaries.

    564-B:1-110 Others Treated as Qualified Beneficiaries. –||(a) A charitable organization expressly designated to receive distributions under the terms of a charitable trust has the rights of a qualified beneficiary under this chapter if the charitable organization, on the date the charitable organization's qualification is being determined:||(1) is a distributee or permissible distributee of trust income or principal;||(2) would be a distributee or permissible distributee of trust income or principal upon the termination of the interests of the distributees then receiving or eligible to receive distributions; or||(3) would be a distributee or permissible distributee of trust income or principal if the trust terminated on that date.||(b) A person appointed to enforce a trust created for the care of an animal or another noncharitable purpose as provided in RSA 564-B:4-408 or RSA 564-B:4-409 has the rights of a qualified beneficiary under this chapter.||(c) The director of charitable trusts has the rights of a qualified beneficiary with respect to a charitable trust having its principal place of administration in this state if the charitable trust describes a charitable purpose but does not designate a specific charitable organization as a beneficiary for that charitable purpose and if trust income or principal, on the date the qualification is being determined:||(A) is distributable to carry out the charitable purpose;||(B) would be distributable to carry out the charitable purpose upon the termination of the interests of the distributees or permissible distributees then receiving or eligible to receive distributions; or||(C) would be distributable to carry out the charitable purpose if the trust terminated on that date.||(d) No provision of this chapter shall limit the authority of the director of charitable trusts to supervise and control charitable organizations.|||Source. 2004, 130:1. 2005, 270:5. 2006, 320:50, eff. Aug. 19, 2006.|