N.H. Rev. Stat. § 416-A:14
Title insurance companies shall comply with the investment requirements for other insurance companies, under the laws of this state, but, in addition, may invest in a title plant. Such title plant shall be considered an asset at the fair value thereof. In determining the fair value of a title plant, no value shall be attributed to furniture and fixtures. The real estate in which the title plant is housed shall be considered an investment. The value of title abstracts, title briefs, copies of conveyances or other documents, indices, and other records comprising the title plant shall be determined by considering the expenses incurred in obtaining them, the age thereof, the cost of replacements less depreciation, and all other relevant factors. Once the value of a title plant shall have been so determined, such value may be increased only by the acquisition of another title plant by purchase, consolidation, or merger. In no event shall the value of the title plant be increased by additions made thereto as part of the normal course of abstracting and insuring titles to real estate. Subject to the limitations of this section and with the approval of the commissioner, a title insurance company may enter into agreements with one or more other title insurance companies authorized to do business in this state whereby such companies shall participate in the ownership, management, and control of a title plant to serve the needs of all such companies, or such companies may hold stock of a corporation owning and operating a title plant for such purposes.
RSA 416-A:14
1971, 561:1, eff. Sept. 10, 1971.