2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 87 — TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:20 Report of Trusts.
Every executor, administrator, trustee, fiduciary, or custodian having knowledge of the existence of a trust funded either prior to or as a result of the decedent's death in whole or in part with property of a decedent and which transfers a beneficial interest in property of the decedent to another effectively in the same manner as a will or other testamentary instrument shall, within 6 months of the decedent's death, file with the department of revenue administration, upon a form prescribed by the department of revenue administration, a report of the existence and provide a copy of such trust document, including any schedule of beneficiaries, to the department.
Source. 2002, 232:1, eff. Jan. 1, 2003.
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