N.H. Rev. Stat. § 293-B:1
The general court finds that the revitalization of the state's economy and the development of business and investment in New Hampshire will be facilitated by making available a broad range of entities for investment enterprises. The statutory recognition of investment trusts, previously recognized only in common law, provides an alternative to conducting investment activity through entities such as corporations and partnerships and will introduce certainty as to treatment of investment trusts under state law, particularly with respect to the rights and duties of their trustees and beneficiaries. It is the intent of the general court to give the constituent members of investment trusts the widest discretion to fashion structures of such entities to meet their investment needs consistent with the provisions of this chapter.
RSA 293-B:1
1991, 67:1, eff. May 9, 1991.