Section Jus 403.01 - Estate Notification Requirement(a) The administrator of any estate subject to New Hampshire probate court administration that involves a will which makes a charitable bequest shall submit to the charitable trusts unit an initial notice and a distribution notice on Form NHCT-17 "Notice as to Estates with Charitable Bequest," effective September 2022, available online at www.doj.nh.gov/charitable-trusts/forms.htm. (b) The administrator shall submit an initial notice within 30 days of the appointment of the administrator. The initial notice shall not be required if the director of charitable trusts has previously entered an appearance in the estate administration case. The administrator shall submit a distribution notice within 30 days of the distribution of bequests to charities.(c) The administrator shall provide with Form NHCT-17 the following:(1) In the initial notice, a copy of the will and the petition for estate administration; and(2) In the distribution notice, the names of the charitable beneficiaries, the amount and date of distribution, and a copy of the final probate accounting and receipts from each charitable beneficiary.(e) If the will creates a charitable trust, and the final distribution to charitable beneficiaries shall not be made within one year from the inception of the trustee's power, the trust shall register with the charitable trusts unit by filing Form NHCT-11.N.H. Admin. Code § Jus 403.01
Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032