Estate Planning Laws in New Hampshire.

A will must be in writing, signed by the testator (or another at the testator's express direction) in the presence of 2 or more credible witnesses, who shall attest the will by signing it in the testator's presence.

New Hampshire does not recognize holographic wills. All wills must comply with formal execution requirements including two attesting witnesses.

New Hampshire has adopted the Uniform Trust Code with New Hampshire-specific modifications favoring trust flexibility.

New Hampshire has abolished the common-law rule against perpetuities for trusts, permitting perpetual (dynasty) trusts. This makes NH one of the leading states for multi-generational estate planning.

New Hampshire permits self-settled spendthrift (asset protection) trusts. After a 4-year seasoning period, future creditors generally cannot reach trust assets.

Permits simplified estate administration for qualifying estates, including voluntary administration for estates where the surviving spouse or sole heir is the personal representative and assets are within statutory limits.

A surviving spouse may waive the will and elect a statutory share (up to one-third of the net estate after expenses, depending on whether there are surviving issue).

Authorizes living wills and durable powers of attorney for health care. New Hampshire requires specific execution formalities including two witnesses or notarization.

New Hampshire imposes no estate tax and no inheritance tax, making it one of the most tax-friendly states for estate planning. The former Legacy and Succession Tax was repealed in 2003.