N.H. Rev. Stat. § 383-B:6-607
Except as may be limited or otherwise required by applicable federal or state laws, and subject to its management duties as provided in RSA 383-B:6-604, the board of directors of a mutual bank or mutual holding company through its subsidiary bank or subsidiary banks may declare a dividend and distribute the capital, surplus, and retained earnings to the depositors of the bank or banks, in proportion to the average amount of their respective funds on deposit during the 30-day period immediately preceding the time at which a dividend is declared, in such amounts, at such times, and under such conditions as are determined by the directors in the exercise of their reasonable discretion. In the event of liquidation of a mutual bank or mutual holding company, the assets, if any, of the mutual bank or mutual holding company remaining after payment of all liabilities and the costs and expenses of the liquidation shall be distributed as a dividend to the depositors of the mutual bank or subsidiary bank or subsidiary banks, in proportion to the average amount of their respective funds on deposit during the 30-day period immediately preceding the time at which the liquidation proceedings are commenced.
RSA 383-B:6-607
2015, 272 : 16 , eff. Oct. 1, 2015.