N.H. Rev. Stat. § 556:28
Whenever any person has a claim against the estate of a deceased person, which has not been prosecuted within the time limited by law, such person may apply to the court having subject matter jurisdiction over the nature of the claim, by petition setting forth all the facts; and if the court shall be of the opinion that justice and equity require it, and that the claimant is not chargeable with culpable neglect in not bringing or prosecuting his or her suit or claim within the time limited by law, it may extend the time for filing and prosecuting the claim to a date certain; however, no such extension or judgment entered upon the claim shall affect any payments or compromises made before the beginning of the proceedings.
RSA 556:28
1872, 7:2. GL 198:22. PS 191:27. PL 302 :28. RL 355:28. RSA 556:28. 1992, 284:71. 1995, 277:24, eff. Aug. 19, 1995.