Estate Planning in New Hampshire

Like all states, New Hampshire recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2NH RSA 551:2Verified Sep 16, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later.

A New Hampshire healthcare power of attorney is signed before either 2RSA 137-J:20Verified Jul 15, 2026View source witnesses or a notary publicRSA 137-J:20Verified Jul 15, 2026View source. Witnesses must be at least 18 yearsRSA 137-J:20Verified Jul 15, 2026View source old and cannot be the named agent or anyone who would inherit from the principal. Those restrictions do not apply when the document is notarized instead of witnessed. The agent must be at least 18 yearsRSA 137-J:20Verified Jul 15, 2026View source old.

A New Hampshire financial power of attorney must be notarizedRSA 564-E:104, 564-E:105, 564-E:106, 564-E:107, 564-E:109, 564-E:113, 564-E:114, 564-E:119, 564-E:120, 564-E:201, 564-E:217, 564-E:301; RSA 477:9Verified Sep 18, 2026View source; witnesses are not required. The document is durable by defaultRSA 564-E:104, 564-E:105, 564-E:106, 564-E:107, 564-E:109, 564-E:113, 564-E:114, 564-E:119, 564-E:120, 564-E:201, 564-E:217, 564-E:301; RSA 477:9Verified Sep 18, 2026View source: it stays in effect if the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedRSA 564-E:104, 564-E:105, 564-E:106, 564-E:107, 564-E:109, 564-E:113, 564-E:114, 564-E:119, 564-E:120, 564-E:201, 564-E:217, 564-E:301; RSA 477:9Verified Sep 18, 2026View source. The agent signs an acceptance of the appointment. The state adopted the Uniform Power of Attorney Act in 2018, modernizing its rules around financial powers of attorney. Documents created before 2018 may not reflect the current law’s protections.

New Hampshire does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.

New Hampshire does not require a revocable living trust to be notarizedRSA 564-B:1-101 et seq.Verified Jul 15, 2026View source. New Hampshire allows transfer-on-death deeds for real estate, enabling property to pass directly to named beneficiaries without probate. This is a significant probate avoidance tool that doesn't require creating a trust. Transferring property into a revocable trust does not trigger a property tax reassessment in New Hampshire, so property taxes remain at their current level. New Hampshire fully enforces no-contest clauses in trusts and wills. A beneficiary who unsuccessfully challenges the document can lose their entire inheritance, which strongly discourages frivolous disputes.

New Hampshire does not automatically revoke an ex-spouse as beneficiary upon divorce. Without updating beneficiary designations after a divorce, an ex-spouse may still inherit life insurance proceeds and retirement accounts—regardless of what a will says.

New Hampshire authorizes remote online notarization (RON), allowing trusts, healthcare directives, powers of attorney to be notarized via video call from anywhere. However, wills are excluded from RON and still require in-person notarization.