reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:8 - Executor of Executor.

553:8 Executor of Executor. –
The executor of an executor shall not, in consequence thereof, become the executor of the first testator.
Source.
RS 158:8. CS 167:8. GS 176:8. GL 195:8. PS 188:8. PL 299:8. RL 352:8.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:9 - Marriage.

553:9 Marriage. –
If an executrix or administratrix marries, her husband shall not thereby become executor or administrator in her right; but she may continue to exercise the trust as before.
Source.
RS 158:9. CS 167:9. GS 176:9. GL 195:9. PS 188:9. PL 299:9. RL 352:9.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:10 - Revocation of Administration for Cause.

553:10 Revocation of Administration for Cause. –
If an executor or administrator, by reason of absence, or infirmity of body or mind, or by wasteful or fraudulent management in his trust, becomes unfit for the discharge thereof, or unsafe to be trusted therewith, the judge, upon due notice, may revoke the administration.
Source.
RS 158:10. CS 167:10. GS 176:10. GL 195:10. PS 188:10. PL 299:10. RL 352:10.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:11 - Revocation of Administration by Consent.

553:11 Revocation of Administration by Consent. –
The trust may be revoked under any circumstances, with the consent of the executor or administrator, when it shall appear to the judge to be proper.
Source.
RS 158:11. CS 167:11. GS 176:11. GL 195:11. PS 188:11. PL 299:11. RL 352:11.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:12 - Resignation of Executor or Administrator.

553:12 Resignation of Executor or Administrator. –
Any executor or administrator may, upon his request, be allowed to resign his trust, whenever it appears to the judge to be proper to allow him to do so.
Source.
1903, 36:1. PL 299:12. RL 352:12.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:12-a - Nomination of Person to Represent Unborn or Unascertained Interests.

553:12-a Nomination of Person to Represent Unborn or Unascertained Interests. –
If a deceased person in his duly allowed will has nominated a spouse or lineal descendant, even though interested, to represent the interests of persons unborn or unascertained, the court, in the absence of good cause shown, shall comply with the expressed desire of the deceased with respect to such representation.
Source.
1965, 58:1, eff. June 13, 1965.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:13 - Bond.

553:13 Bond. –
I. Except as provided in RSA 553:32, no person shall administer the estate of a person deceased until such person has given bond to the judge, with sufficient sureties, in such reasonable sum as the judge shall approve, or, in lieu of a bond, other forms of security acceptable to the judge, upon condition:
(a) To return to the judge a true and perfect inventory of the estate of the deceased, upon oath, within 90 days from the date of appointment.
(b) To administer the estate according to law.
(c) To render to the judge an account of administration, upon oath, within one year, and annually thereafter unless excused by the judge or as provided by law, until a final account is filed and allowed.
(d) To pay all taxes for which such person may be or become liable under RSA 87.
(e) To pay and deliver the rest and residue of the estate upon allowance of the final account or motion for summary administration which shall be found remaining to the residuary legatee or legatees under the will or distributee or distributees of the intestate estate.
(f) To deliver the certificate of appointment into the court of probate if a subsequent appointment is granted.
II. Notwithstanding the provisions of paragraph I, when the estate has a gross value of $25,000 or less, only a personal bond without sureties will be required. In addition, in cases in which the department of health and human services is administering an estate pursuant to RSA 126-A:34, I(e), no bond shall be required.
III. In the discretion of the judge, the requirements for the giving of bond and sureties or other forms of security may be waived.
IV. The judge may at any time or upon motion of an administrator or beneficially interested person, require a further bond, with sufficient sureties, or reduce an existing bond, if the judge determines it is appropriate under the circumstances.
Source.
RS 158:12. CS 167:12. GS 176:12. GL 195:12. PS 188:12. PL 299:13. RL 352:13. 1947, 264:1. RSA 553:13. 1955, 47:1. 1986, 34:1. 1987, 24:1, 2. 1988, 200:1, 2. 1994, 58:1, 2. 1995, 277:19. 2002, 232:11. 2005, 252:1, eff. Jan. 1, 2006. 2013, 144:44, eff. July 1, 2013.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:14 - Repealed by 2005, 252:9, I, eff. Jan. 1, 2006.

553:14 Repealed by 2005, 252:9, I, eff. Jan. 1, 2006. –
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:15 - Repealed by 2005, 252:9, II, eff. Jan. 1, 2006.

553:15 Repealed by 2005, 252:9, II, eff. Jan. 1, 2006. –
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:16 - Publication of Notice of Appointment.

553:16 Publication of Notice of Appointment. –
Upon appointment of an administrator, the clerk shall, within 15 days of such appointment, cause notice thereof to be published in accordance with the provisions of RSA 550:10. Notwithstanding the foregoing, no publication of notice shall be required when the estate has a gross value of $10,000 or less.
Source.
RS 158:14. CS 167:14. GS 176:14. GL 195:14. PS 188:15. PL 299:16. RL 352:16. RSA 553:16. 1973, 215:3. 1993, 190:9. 1996, 199:1. 2005, 252:2, eff. Jan. 1, 2006. 2011, 88:20, eff. July 1, 2011.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:17 - Intermeddling, Etc.

553:17 Intermeddling, Etc. –
If any person unlawfully intermeddles with, embezzles, alienates, wastes or destroys any of the personal estate of a deceased person he shall be liable to actions of the creditors and others aggrieved, as executor in his own wrong, to double the value of such estate.
Source.
RS 158:15. CS 167:15. GS 176:15. GL 195:15. PS 188:16. PL 299:17. RL 352:17.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:18 - Administration of Estate of Person Presumed Dead.

553:18 Administration of Estate of Person Presumed Dead. –
I. The judge, following a hearing, may appoint an administrator of the estate of a person, with such limitations and powers as the judge deems appropriate:
(a) Presumed dead pursuant to RSA 553:19, I; or
(b) Who has left his or her home and has not been heard of or from directly or indirectly for 6 months and whom the judge believes to be dead.
II. Prior to appointment of an administrator of the estate of a person not heard of, notice shall be published in a newspaper with statewide distribution which is also published on the Internet and one printed in the county in which the person had last lived for one year. Such notice shall be published at least once per week for 4 consecutive weeks. Such other notice shall be given to relatives as the judge may order. The notice shall give the name, age, and such other characteristics and descriptions as shall identify the person, and shall call for information concerning him or her.
Source.
1872, 22:1. GL 195:16. PS 188:17. PL 299:18. RL 352:18. RSA 553:18. 1992, 284:62. 2005, 280:3, eff. Jan. 1, 2006.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:19 - Presumption of Death.

553:19 Presumption of Death. –
In the absence of a death certificate, the fact of death may be established after an evidentiary hearing if the court finds by clear and convincing evidence:
I. That the person is presumed to have been killed as a result of some catastrophic event but his or her body could not be recovered; or
II. That the person has been absent for a continuous period of 4 years, during which time he or she has not been heard of or from, and whose absence is not satisfactorily explained after diligent search or inquiry. The individual's death is presumed to have occurred at the end of the period unless there is sufficient evidence for determining that death occurred earlier.
Source.
1872, 22:2, 3. GL 195:17. PS 188:18. PL 299:19. RL 352:19. 2005, 280:4, eff. Jan. 1, 2006.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:20 - Appointment.

553:20 Appointment. –
Whenever, by reason of the trial of factual issues in a proceeding involving the validity of a will, or by reason of an appeal from the appointment of an administrator on questions of law, or from any other cause, there is delay in determining the final grant of administration upon the estate of a decedent, a special administrator may be appointed, if the interests of the estate require it.
Source.
1877, 68:1. GL 195:18. PS 188:19. PL 299:20. RL 352:20. RSA 553:20. 1975, 395:10. 1992, 284:63, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:20-a - Temporary Administrator.

553:20-a Temporary Administrator. –
Upon petition or upon its own motion, the probate court shall have the power to appoint a temporary administrator to determine what assets, if any, are contained within the estate. An inventory of the assets shall be filed with the probate court within 60 days of the temporary administrator's appointment.
Source.
1992, 284:64, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:21 - How Made.

553:21 How Made. –
Appointments under RSA 553:20 and 553:20-a may be made by the court.
Source.
1877, 68:2. GL 195:19. PS 188:20. PL 299:21. RL 352:21. RSA 553:21. 1992, 284:65, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:22 - Duties.

553:22 Duties. –
The special administrator, under such directions and restrictions as may be inserted in his or her commission, shall return an inventory of the estate of the deceased, shall take care of and preserve the decedent's property and effects, and shall do all other acts which the special administrator may be directed by the judge to perform. The place of taxation of the property of the deceased shall not be changed in consequence of such appointment.
Source.
1877, 68:3. GL 195:20. 1885, 56:1. PS 188:21. PL 299:22. RL 352:22. RSA 553:22. 1992, 284:66, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:23 - Bond.

553:23 Bond. –
The special administrator shall give bond for the faithful performance of his duty, with sufficient sureties, to the satisfaction of the court appointing him; or, in lieu of a bond, other forms of security acceptable to the court.
Source.
1877, 68:4. GL 195:21. PS 188:22. PL 299:23. RL 352:23. RSA 553:23. 1992, 284:67. 1994, 58:3, eff. Jan. 1, 1995.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:24 - Effect of Appeal.

553:24 Effect of Appeal. –
No appeal from the appointment of a special administrator on questions of law shall suspend the special administrator's duties; but in case his or her bond is alleged by a party interested to be insufficient, the probate court, upon summary proceedings, shall have power to order a new bond and an absolute or qualified stay of proceedings until the order is complied with.
Source.
1877, 68:5. GL 195:22. PS 188:23. PL 299:24. RL 352:24. RSA 553:24. 1967, 132:36. 1992, 284:68, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:25 - Appointment.

553:25 Appointment. –
Every resident administrator who removes from the state or who goes out of the state with the intention of being absent more than a year, and every resident of another state who is appointed administrator within this state, shall forthwith appoint some person residing in this state as his agent, to receive notice of claims against the estate and service of process against him as administrator or executor. The appointment shall be in writing, and shall state the full name and post office address of the agent, and shall be filed in the office of the clerk.
Source.
PS 188:24. PL 299:25. RL 352:25. 2011, 88:20, eff. July 1, 2011.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:26 - Notice.

553:26 Notice. –
Whenever a resident of another state is appointed administrator he shall insert in the notice of his appointment the name and post office address of the agent so appointed by him.
Source.
PS 188:24. PL 299:26. RL 352:26.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:27 - Vacancy.

553:27 Vacancy. –
If an agent removes from the state, or becomes incapacitated to act, or there is a vacancy in the agency from any cause, the administrator shall immediately appoint another agent in like manner.
Source.
PS 188:25. PL 299:27. RL 352:27.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:28 - Removal of Administrator for Noncompliance.

553:28 Removal of Administrator for Noncompliance. –
If an administrator does not comply with the provisions of the preceding sections he shall be removed from his trust.
Source.
PS 188:26. PL 299:28. RL 352:28.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:29 - Service on Agent.

553:29 Service on Agent. –
The presentation of a claim against the estate to such agent and the service of legal process against the estate upon him shall have the same effect as if presented to or served upon the administrator in person, within this state.
Source.
PS 188:27. PL 299:29. RL 352:29.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:30 - Authorization to Continue Business.

553:30 Authorization to Continue Business. –
Upon a showing of advantage to the estate the probate court may authorize the executor, administrator or special administrator to continue any business of the decedent for the benefit of the estate, but if the decedent died testate and his estate is solvent the decree shall be subject to the provisions of the will. The decree may be entered with or without notice, except that if entered without notice it shall be a decree nisi, in which event an order of notice shall issue within five days after the decree, and the decree shall become absolute only after notice and hearing; but the conduct of any business pursuant to such a decree nisi shall not be invalidated by failure of the court to make such decree absolute. Any decree entered hereunder may be revoked or modified for cause shown at any time. The decree may provide (a) the extent of the liability of the estate, or any part thereof, or of the executor or administrator, for obligations incurred in the continuation of the business; (b) whether liabilities incurred in the conduct of the business are to be chargeable solely to the part of the estate set aside for use in the business or to the estate as a whole; and (c) such other conditions, restrictions, regulations and requirements as may be deemed for the benefit of the estate and of creditors thereof. The authority shall not be granted for more than one year from the date of the appointment of the executor or administrator, except that for cause shown the authority may be extended from time to time, but no single extension shall be for more than one year.
Source.
1947, 135:1. RL 352:30.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:31 - Repealed by 2005, 252:9, III, eff. Jan. 1, 2006.

553:31 Repealed by 2005, 252:9, III, eff. Jan. 1, 2006. –
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:31-a - Repealed by 1996, 199:3, eff. Jan. 1, 1997.

553:31-a Repealed by 1996, 199:3, eff. Jan. 1, 1997. –
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 553 - Administrators and Their Appointment › Section 553:33 - Summary Administration.

553:33 Summary Administration. –
I. This section shall apply to all estates, testate and intestate, other than those estates governed by RSA 553:32.
II. Summary administration is available to expedite the closing of an estate when further court supervision of the administration of the estate is no longer necessary. The approval of a motion for summary administration by the court will eliminate the requirement of filing a final account and receipts for the balance of the estate. All other documents required by statute shall be filed. In those estates in which there is federal estate tax liability, the court shall not require the administrator to file a closing letter from the Internal Revenue Service. An administrator may file a motion for summary administration to close an estate not less than 6 months after the date of appointment of the administrator.
III. (a) A motion for summary administration shall contain a statement of the administrator under oath that:
(1) The estate of the decedent has been open for at least 6 months.
(2) To the best of the knowledge and belief of the administrator there are no outstanding debts, obligations, or unpaid or unresolved claims attributable to the deceased's estate.
(3) No New Hampshire estate taxes are due; or all applicable New Hampshire estate taxes have been paid, and a certificate from the department of revenue administration under RSA 87:26 has been filed with the court.
(4) No federal estate tax is due, or the federal estate tax return has been filed and all taxes reported thereon have been paid.
(5) Court supervision of the administration of the estate is no longer necessary.
(6) The administration of the estate will be completed without further court supervision in accordance with the decedent's will and applicable law.
(b) The administrator shall attach to the motion either receipts or assents from all specific legatees, and assents from all other persons beneficially interested, as defined in RSA 550:12. The assents shall state that the beneficially interested person:
(1) Agrees that further court supervision of the administration of the estate is no longer necessary;
(2) Does not request a final accounting; and
(3) Requests that the motion for summary administration be granted.
IV. The court may grant a motion for summary administration if all provisions of paragraphs II and III have been met. Upon the granting of a motion for summary administration, the court shall close the estate and release the bond. The administrator shall then be obligated to complete the administration of the estate without further court supervision in accordance with the decedent's will and applicable law.
Source.
2001, 98:3. 2002, 232:13. 2005, 252:4, eff. Jan. 1, 2006.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:1 - Inventory.

554:1 Inventory. –
I. Every administrator shall file under the penalties of law, with the court, within 90 days after the date of appointment, a full, true, and itemized inventory of all the estate of the decedent which has come to the administrator's knowledge. If an administrator fails to file an inventory within 30 days after the required filing date, the administrator is in default. The clerk shall give notice of the default to the administrator by first class mail within 10 days after the default. The clerk shall issue a citation notice in accordance with RSA 554:26-a. The inventory shall contain a detailed itemized list of all real and personal property and the fair market values thereof as of the decedent's date of death, and how such value was determined, whether by appraisal, tax information, bank statement or other source. It shall be an unsworn falsification punishable pursuant to RSA 641:3 for the administrator to make a false statement on the inventory.
II. No appraiser shall be required to provide an opinion of the value of the assets listed by the administrator on the inventory; except that the judge may appoint one or more appraisers, either upon a motion of an interested person or on the probate court's own action, if the nature of the property or the size of the estate or some other cause makes it advisable to do so.
III. If any person claims a present legal or equitable right of title to real or personal property in the estate of the decedent, the administrator may petition the probate court pursuant to RSA 547:11-b to determine the question as between the parties.
Source.
RS 159:1. CS 168:1. GS 177:1. GL 196:1. PS 189:1. 1893, 67:8. 1897, 62:1. PL 300:1. RL 353:1. RSA 554:1. 1992, 284:69. 1993, 190:12. 1996, 265:10. 2000, 95:3, eff. April 27, 2000. 2011, 88:27, eff. July 1, 2011. 2013, 67:4, eff. Jan. 1, 2014.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:1-a - Repealed by 2001, 195:5, eff. Jan. 1, 2002.

554:1-a Repealed by 2001, 195:5, eff. Jan. 1, 2002. –
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:2 - Repealed by 2005, 252:9, IV, eff. Jan. 1, 2006.

554:2 Repealed by 2005, 252:9, IV, eff. Jan. 1, 2006. –
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:3 - Repealed by 2013, 67:5, eff. Jan. 1, 2014.

554:3 Repealed by 2013, 67:5, eff. Jan. 1, 2014. –
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:4 - Articles Not Assets.

554:4 Articles Not Assets. –
The wearing apparel of the widow and her ornaments, according to the estate of her husband, and the wearing apparel, Bibles and school books of the minor children, are their property, and shall not be regarded as assets, or be the subject of bequest by the husband.
Source.
RS 159:3. CS 168:3. GS 177:3. 1870, 29:1. GL 196:3. PS 189:3. 1917, 139:1. PL 300:4. RL 353:4.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:5 - Articles Not to be Inventoried.

554:5 Articles Not to be Inventoried. –
The wearing apparel, Bibles, family pictures, photographs, albums and any other personal trinkets of sentimental rather than intrinsic value belonging to the deceased leaving a widow, husband, children or heirs surviving, shall not be inventoried or accounted for, but shall be delivered by the administrator to the surviving husband or wife, if any, otherwise shall be divided by him among the children or, if there are no surviving children, among the heirs; but the same may be otherwise disposed of by will.
Source.
RS 159:3. CS 168:3. GS 177:3. 1870, 29:1. GL 196:3. PS 189:3. 1917, 139:1. PL 300:5. RL 353:5.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:6 - Accountability for Assets.

554:6 Accountability for Assets. –
All assets, though not inventoried, shall be accounted for, and the administrator charged therewith in the account of administration.
Source.
RS 159:4. CS 168:4. GS 177:4. GL 196:4. PS 189:4. PL 300:6. RL 353:6.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:7 - Accountability for Chattels.

554:7 Accountability for Chattels. –
All goods and chattels shall be accounted for at the appraised value, unless sold at auction or private sale; and the administrator conducting the sale with fidelity and impartiality shall be credited with the loss, or charged with the gain, upon the sale.
Source.
RS 159:5. CS 168:5. GS 177:5. GL 196:5. PS 189:5. PL 300:7. RL 353:7. 1953, 95:1. RSA 554:7. 1977, 310:1, eff. Aug. 26, 1977.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:8 - Accountability for Stocks, Etc.

554:8 Accountability for Stocks, Etc. –
All stocks and bonds shall be accounted for by the administrator at the prices which they shall bring at a public or private sale; and the administrator conducting the sale with fidelity and impartiality shall be credited with the loss, or charged with the gain, upon the sale.
Source.
1857, 1963:3. GS 177:5. GL 196:5. PS 189:6. PL 300:8. RL 353:8. RSA 554:8. 1977, 310:2, eff. Aug. 26, 1977.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:9 - Property Not to be Sold.

554:9 Property Not to be Sold. –
I. Personal property specifically bequeathed shall not be sold, if not needed for the payment of debts; and any property may be reserved at the sale, unless so needed, for the benefit or upon the request of the heirs or legatees, and the administrator shall be discharged by delivery thereof to the persons entitled thereto.
II. At any time after the appointment of the administrator, without petition to the court, a single motor vehicle registered in this state in the decedent's name, if used for family purposes, may be transferred by the administrator to a legatee or heir, if not needed for the payment of debts.
Source.
RS 159:6. CS 168:6. GS 177:6. GL 196:6. PS 189:7. PL 300:9. RL 353:9. 2005, 252:8, eff. Jan. 1, 2006.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:10 - Transfer to Heirs.

554:10 Transfer to Heirs. –
The judge may order the administrator to transfer stocks, bonds and other evidences of debt to the heirs or their guardians, in just proportion, whenever he shall deem it for the interest of the heirs that the same should not be sold; and such guardians are authorized to receive the same.
Source.
1857, 1963:1. GS 177:7. GL 196:7. PS 189:8. PL 300:10. RL 353:10.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:11 - Debts Due Estate.

554:11 Debts Due Estate. –
All debts due to the estate, which by due diligence might have been collected, shall be accounted for in money.
Source.
RS 159:7. CS 168:7. GS 177:8. GL 196:8. PS 189:9. PL 300:11. RL 353:11.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:12 - Compromise.

554:12 Compromise. –
A debt due from an insolvent person may be compromised and discharged on payment of such part thereof as the administrator deems proper, and the administrator shall be chargeable only for the amount received.
Source.
RS 159:8. CS 168:8. GS 177:9. GL 196:9. PS 189:10. PL 300:12. RL 353:12.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:13 - Sale of Accounts.

554:13 Sale of Accounts. –
The judge may license an administrator to sell at auction or private sale any accounts or evidences of debt which, in his opinion, cannot be collected within a reasonable time by the exercise of due diligence; and, for such accounts and evidences of debt, the administrator shall be charged only with the proceeds of the sale if he conducts it with fidelity and impartiality.
Source.
RS 159:5. CS 168:5. 1857, 1963:3. GS 177:5. GL 196:5. PS 189:11. PL 300:13. RL 353:13.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:14 - Administrator's Debt.

554:14 Administrator's Debt. –
A debt due from the administrator to the estate shall be assets and accounted for as other debts. If such debt is specifically bequeathed to him his right thereto shall be the same as that of any legatee; and the judge, after due notice, shall liquidate and adjust all debts and claims due to the administrator, or from him to the estate.
Source.
RS 159:9. CS 168:9. GS 177:10. GL 196:10. PS 189:12. PL 300:14. RL 353:14.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:14-a - Record of Decedent's Real Estate.

554:14-a Record of Decedent's Real Estate. –
Whenever it appears from the inventory or any other instrument pertaining to real estate filed with the court in connection with the administration of any estate that the estate contains real estate located in another county within the state, the court shall notify, within 15 days, the register of deeds of the county in which the real estate lies of the name and date of death of the decedent. A register of deeds who receives such a notice shall record in the grantor's index of the register's office the name of the decedent, the decedent's date of death, and the county in which the estate is being probated. The cost for filing said notice shall be assigned to the estate.
Source.
2011, 88:18, eff. July 1, 2011.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:15 - Duties as to Real Estate.

554:15 Duties as to Real Estate. –
The administrator shall receive the rents and profits of the real estate, in case the estate is insolvent, and keep the same in repair, and account for the net proceeds thereof in his administration account.
Source.
RS 159:10. CS 168:10. GS 177:11. GL 196:11. PS 189:13. PL 300:15. RL 353:15.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:16 - Redemption of Property.

554:16 Redemption of Property. –
The administrator, if there be sufficient assets, shall redeem all property of the deceased under mortgage, pledge or levy of execution for less than its value, or which if unredeemed would diminish the value of the estate, unless he shall by license sell it subject to the encumbrance; and neglect so to redeem shall be deemed maladministration and waste. Provided however, when real estate under mortgage is specifically devised, the devisee shall take such real estate subject to the mortgage, unless the testator in his will or by insurance has provided expressly or by necessary implication that such mortgage be otherwise paid; and if the note or obligation of the testator secured by such mortgage be paid out of other property in his estate after his decease, the executor of his will, at the request of any person interested, and by leave of the probate court shall sell such specifically devised real estate for the purpose of satisfying the estate of the testator for the amount so paid, together with the costs and expenses thereof.
Source.
RS 159:11. CS 168:11. GS 177:12. GL 196:12. PS 189:14. PL 300:16. RL 353:16. RSA 554:16. 1963, 43:1, eff. Sept. 1, 1963.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:17 - Sale of Real Estate.

554:17 Sale of Real Estate. –
Every administrator shall apply for and procure license for the sale of so much of the real estate as may be necessary to pay debts and legacies, if the personal estate is insufficient; and neglect or refusal to obtain such license, to make such sale, to account for the proceeds thereof, or fraudulent conduct therein, shall be deemed maladministration and a breach of his bond.
Source.
RS 159:12. CS 168:12. GS 177:13. GL 196:13. PS 189:15. PL 300:17. RL 353:17.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:18 - Real Estate Purchased, Etc.

554:18 Real Estate Purchased, Etc. –
Real estate purchased by, or set off to, an administrator to secure or satisfy a debt due to the estate shall vest in the heirs in the same manner as if the deceased had died seized thereof, and may be sold for the payment of debts, or divided as part of the estate.
Source.
RS 159:13. CS 168:13. GS 177:14. GL 196:14. PS 189:16. PL 300:18. RL 353:18.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:18-a - Real Estate; Notification of Towns and Cities.

554:18-a Real Estate;  Notification of Towns and Cities. –
Prior to rendering his final account, every administrator as defined in RSA 553:1 shall notify the selectmen of each town and the assessors of each city of those persons coming into the ownership of real estate through inheritance or devise, and shall certify to the probate court, on a form approved by the court, that such notice has been given. The provisions of this section shall not apply when real estate of a decedent is sold by license or consent.
Source.
1979, 189:1, eff. Aug. 5, 1979.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:18-b - Waiver of Rights to Devised or Inherited Real Property.

554:18-b Waiver of Rights to Devised or Inherited Real Property. –
Notwithstanding any right to disclaim an interest in property as provided for in RSA 563-B, a person who has been devised real estate by testamentary instrument, or inherited under the laws of intestacy, may waive his or her rights to the property by filing a written notice of waiver with the court in which the estate administration is pending that shall include a legal description of the property. The waiving party shall provide a copy of the waiver to the administrator of the estate and shall record an attested copy in the registry of deeds in the county in which the real estate is located. Once filed with the court and recorded at the registry of deeds, the waiver may not be revoked. The effect of the waiver will be to relinquish the right of the waiving party and his or her heirs and assigns from receiving any and all right, title, and interest in and to the real estate. The waiving party and his or her heirs and assigns shall thereafter bear no responsibility or liability related to or arising from the real estate. The cost to record the waiver in the registry of deeds shall not exceed $5. A waiver filed after the final account has been allowed, or the estate administration has been closed by other means, shall not be effective.
Source.
2015, 139:1, eff. June 12, 2015.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:19 - Priority of Charges.

554:19 Priority of Charges. –
I. The administrator of an estate shall make payment of the claims in the following order:
(a) Costs and expenses of administration of the estate.
(b) Reasonable and necessary funeral, burial, and cremation expenses.
(c) Debts and taxes with preference under federal law.
(d) Claims made for financial and/or medical assistance provided to the deceased by the department of health and human services, debts collected by the state pursuant to RSA 126-A:34, and charges pursuant to RSA 166:19. The department of health and human services may distribute claims made in the following order: first, that assistance funded entirely by moneys from the general fund; and second, that assistance funded by a combination of state and federal funds.
(e) Just debts of the deceased.
(f) Legacies given by the will of the deceased or distribution to heirs according to law.
II. No preference shall be given in the payment of any claim over any other claim of the same class.
III. No creditor of a lower class shall receive any payment until all those of the preceding class shall have been fully paid.
Source.
RS 159:14. CS 168:14. GS 177:15. GL 196:15. PS 189:17. PL 300:19. RL 353:19. RSA 554:19. 1975, 258:1. 1998, 5:1, eff. Jan. 1, 1999. 2010, 189:3, eff. Jan. 1, 2011. 2011, 224:355, eff. July 1, 2011. 2013, 144:38, eff. July 1, 2013.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:19-a - Notice to Office of Reimbursements.

554:19-a Notice to Office of Reimbursements. –
Every administrator shall notify the office of reimbursements under the direction of the commissioner of the department of health and human services if he has knowledge of liability under RSA 126-A:37.
Source.
1971, 183:9. 1977, 600:27, IV. 1985, 96:4. 1995, 310:15, eff. Nov. 1, 1995.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:19-b - Insolvent Estate.

554:19-b Insolvent Estate. –
I. When it appears to an administrator of an estate that the known claims and expenses of administration exceed the value of the assets, the administrator may petition the court for initial determination that the estate is insolvent.
II. The petition shall show the value of the estate, names and addresses of all known creditors, the amount claimed by each creditor, whether the decedent had a revocable trust, and the value of the trust property available to satisfy creditors and claims pursuant to RSA 564-B:5-505.
III. The administrator shall provide notice of the petition to all persons beneficially interested in the estate as defined by RSA 550:12.
IV. The court may rule on the petition without a hearing. At the discretion of the court, the order granting the petition may allow for the waiver of filing an inventory or any accounts. Upon an order of the court granting the petition filed pursuant to paragraph I, all actions and suits against the deceased or the administrator shall be stayed:
(a) Unless the deceased was insured for the matter which is the subject of the action, and, in such case, recovery shall be limited to the coverage of the insurance policy or policies; or
(b) Unless the stay is lifted by the court in which the estate is pending, and in such case, if judgment is rendered for the plaintiff, the judgment shall be certified to the probate court, and the amount of the judgment shall be added to the list of claims.
V. No sooner than 6 months after the grant of administration, the administrator of an estate that has been determined to be insolvent shall petition the court for an order to distribute assets pursuant to RSA 554:19.
VI. The petition shall show the value of the estate, names and addresses of all known creditors, the amount claimed by each creditor, and the amount the administrator proposes that each creditor is entitled to receive from the estate, whether the decedent had a revocable trust, and the value of the trust property available to satisfy creditors and claims pursuant to RSA 564-B:5-505.
VII. The administrator shall provide notice of the petition to all persons beneficially interested in the estate as defined by RSA 550:12. The petition shall state that beneficially interested persons have 30 days to object to the petition. If no timely objection is received by the court, it may issue an order of distribution without a hearing.
VIII. Not sooner than 30 days after the order of distribution is issued by the court, the administrator shall distribute the decedent's estate and file with the court an affidavit certifying that distribution was made in accordance with the court's order. The administrator shall thereafter be wholly discharged, by decree of the judge, from all claims of the creditors against the estate, without other proceedings.
Source.
2010, 189:4, eff. Jan. 1, 2011.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:20 - Expenses of Assignment, Etc.

554:20 Expenses of Assignment, Etc. –
The expenses of assigning the homestead right, of the division and assignment of the real estate, and of appointing guardians of minors and others incapacitated to take care of their interest, whether heirs or legatees, shall be chargeable as expenses of administration.
Source.
RS 159:15. CS 168:15. GS 177:16. GL 196:16. PS 189:18. PL 300:20. RL 353:20. RSA 554:20. 1971, 179:15, eff. Aug. 10, 1971.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:21 - Monuments.

554:21 Monuments. –
Administrators of estates actually solvent may erect suitable monuments at the graves of the testators or intestates, and the reasonable expense thereof shall be allowed them on settlement of their accounts.
Source.
RS 159:16. CS 168:16. GS 177:17. GL 196:17. PS 189:19. PL 300:21. RL 353:21.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:22 - Care of Lots.

554:22 Care of Lots. –
Executors, administrators and trustees may pay, upon the order of the judge, to a cemetery corporation or to the city or town in which the decedent has a burial place, a reasonable sum of money for the perpetual care of the lot, in which their decedent is buried, and the monuments thereon.
Source.
1911, 32:1. 1917, 65:1. PL 300:22. RL 353:22.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:23 - Amount Allowed.

554:23 Amount Allowed. –
The judge shall determine, after notice to all parties in interest, to whom the same shall be paid and the amount thereof, if any, and such sum shall be allowed in the accounts of such executor, administrator or trustee.
Source.
1911, 32:1. 1917, 65:1. PL 300:23. RL 353:23.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:24 - Oath on Claims.

554:24 Oath on Claims. –
All claims against an estate shall, if required by the administrator, be exhibited under oath, as follows:
I do solemnly swear that, according to the best of my knowledge and belief, the above is a true statement of my claim against the estate of . . . , late of . . . , and that I have not on my books or elsewhere any credit, nor have I any knowledge of any credit or offset that should be allowed against my claim, except what is stated in the foregoing account.
So help me God.
Source.
RS 159:17. CS 168:17. GS 177:18. GL 196:18. PS 189:20. PL 300:24. RL 353:24.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:25 - Account.

554:25 Account. –
The account of the administrator, or the schedules filed therewith, shall contain an itemized account of every sum of money received and paid out by the administrator, with the date thereof and a statement of the source from which it was received or of the consideration for which it was paid.
Source.
1881, 59:1. PS 189:21, 26. PL 300:25, 26. RL 353:25, 26.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:26 - Filing Accounts.

554:26 Filing Accounts. –
Every administrator and executor shall file in the probate office an annual account of administration, unless upon petition he is excused by the judge of probate; but in no event shall he be excused for a period longer than three years. Before giving notice to settle his final account, he shall file it in the probate office of the county where it is to be settled, and shall cause the fact of such filing to appear in the notice, and shall at the same time file a statement of the names and residences of the heirs, legatees, and beneficiaries, if known to him.
Source.
RL 353:26. 1947, 264:2, eff. July 1, 1947.
2023 New Hampshire Revised Statutes › Title LVI - Probate Courts and Decedents' Estates › Chapter 554 - Inventory, Accounts, and Dealing With Assets › Section 554:26-a - Notice to Fiduciaries.

554:26-a Notice to Fiduciaries. –
I. A fiduciary appointed by the probate court shall file, as required by law, an inventory within 90 days after the date of appointment, or an account of administration within one year after the date of appointment. If a fiduciary fails to file an inventory within 30 days after the required filing date, or an account of administration within 90 days after the required filing date, the fiduciary is in default. The clerk of the applicable circuit court established in RSA 490-F shall give notice of the default to the fiduciary by first class mail within 10 days after the default. In the case of any inventory, account, annual report, statement of voluntary administration, or waiver of administration affidavit, the fiduciary shall either file the inventory, account, annual report, statement of voluntary administration, or waiver of administration affidavit, or show good cause for the failure to file, within 30 days after notice of the default from the clerk. If the fiduciary fails to file or to show good cause, the judge of probate shall issue a citation to the fiduciary to appear before the judge pursuant to RSA 550:2. The fiduciary shall pay default and citation fees as established by the supreme court under RSA 490:26-a to the clerk, pursuant to RSA 490:27. The requirements of this section shall apply to fiduciaries previously appointed as the judges of probate may prescribe by rules adopted pursuant to RSA 547:33.
II. The clerk shall contemporaneously with the issuance of any citation pursuant to paragraph I and RSA 550:2 send a copy of such citation by first class mail to the following:
(a) Any surety for the fiduciary;
(b) Any person who has filed an appearance; and
(c) Any residuary beneficiary, and the director of charitable trusts in cases involving charitable dispositions and trusts.
Source.
2011, 88:19, eff. July 1, 2011.