N.H. Rev. Stat. § 325:45
All moneys paid during a person's lifetime to any individual, firm, association, partnership, or corporation engaged in performing funeral services by such person or by someone in such person's behalf under an agreement that services be performed or merchandise be delivered in connection with the disposition of such person's body after the person's death shall be deposited by the payee within 30 days after receipt in a separate account in a bank, trust company, credit union, savings institution, licensed insurance company, or bonded, registered broker-dealer in this state in the name of the payee as mortuary trustee for the person for whose benefit the payment was made, and shall be held in such account together with any interest accrued. Nothing in this section shall be construed to prevent transfer of such funds to another such bank, trust company, credit union, savings institution, licensed insurance company, or bonded, registered broker-dealer by merger or consolidation or by operation of law. A mortuary trustee shall provide evidence of the original deposit and any subsequent deposits to the payor within 30 days after deposit into the separate account and shall provide evidence of any subsequent transfer of funds, as permitted by this section, to the payor within 30 days after effecting such transfer of funds. A copy of a written receipt or statement of deposit issued by the bank, trust company, credit union, savings institution, licensed insurance company, or bonded, registered broker-dealer, shall be sufficient as evidence of deposit or transfer for the purposes of this section. For purposes of this section, a mortuary trustee shall include any person or organization holding money in trust in connection with a pre-paid funeral.
RSA 325:45
1971, 332:1. 1995, 76:1. 1998, 231:1, eff. Aug. 23, 1998.