The minor child reaches age 21 for custodial transfers made by irrevocable lifetime gift, will, or trust, or exercise of power of appointment.New Hampshire does not impose an inheritance tax.
New Hampshire imposes an estate tax equal to the maximum credit allowed under the federal tax code for paid state estate and inheritance taxes under IRC Sec. 2011. However, the current federal tax code does not permit a credit for paid state estate or inheritance taxes. Therefore, there is no credit estate tax in effect at this time.
New Hampshire does not impose a GST tax.
New Hampshire does not impose a gift tax.
The minimum age of a person competent to make a will is 18.
The number of witnesses necessary to execute a will is two.
The original custodial gift may be a life insurance policy or annuity contract.
Custodial property may be invested in or used to pay premiums on (1) a policy on the minor's life if the minor's estate is the sole beneficiary, or (2) a policy on a third party in whom the minor has an insurable interest, if the minor or the custodian is the irrevocable beneficiary.
The custodial arrangement terminates when –
The minor child reaches age 21 for custodial transfers made by irrevocable lifetime gift, will, or trust, or exercise of power of appointment.
The minor child reaches age 18 for other custodial transfers.
The minor child dies.
Non-qualified Annuities: No exemption.
Life Insurance Proceeds: Beneficiary’s interest exempt from creditors of the insured who purchases insurance on his or her life to benefit another person (unless the estate is the beneficiary). If the beneficiary is a married woman, her interest is exempt from her own creditors.
New Hampshire does not automatically grant access to digital assets to executors or personal representatives of estates. Account owners must leave instructions and account information in order to grant fiduciaries access to digital assets.
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