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CLOSING THE ESTATE You must file it, along with a filing fee, with the Circuit Court Probate Division for its approval. Once the final account is accepted by the court, you should make the final distribution of assets.
New Hampshire trust law allows for decanting, a process by which a trustee creates a new trust and transfers assets from an old trust to the new trust, enabling some level of trust modification (and modernization) of the old trust.
Generally, irrevocable trusts that are administered in New Hampshire (and which are not taxed to the grantor) are not subject to state income or capital gains tax. New Hampshire does have an interest and dividends tax, but irrevocable trusts administered in New Hampshire are not subject to this tax.
In New Hampshire, you can make a living trust to avoid probate for virtually any asset you own?real estate, bank accounts, vehicles, and so on. You need to create a trust document (it's similar to a will), naming someone to take over as trustee after your death (called a successor trustee).
Within 30 days of knowledge of death, the nominated administrator shall file the will with the Court and: If the estate has assets, shall cause the will to be proved or shall file a declination of nomination; or. If the estate has no assets, shall provide a certificate of death for the decedent, RSA 5.
In New Hampshire, a surviving spouse has the right to claim what is referred to as an ?elective share? of their deceased spouse's estate. The elective share option ensures that a surviving spouse can receive a share of their late spouse's estate, even if their spouse's will or revocable trust states otherwise.
By using a living trust, you can avoid the necessity of the probate process for any assets that are held by the trust, and the distribution of those assets can take place immediately following your death. The living trust works to avoid probate because the trust itself owns any assets you transfer into it.
You may be able to avoid probate in New Hampshire by: Making a Revocable Living Trust. Titling property: Joint Tenancy.