N.H. Rev. Stat. § 561:20
Whenever any minor whose estate is not under legal guardianship shall be entitled to receive from any administrator, executor, trustee, or third party payor, any distribution of personal property by will or intestate succession, or distribution of any other property interest, the administrator, executor, trustee, or third party payor shall make such distribution to the person nominated as such minor's custodian for the benefit of such minor under either RSA 463-A, the Uniform Transfers to Minors Act, or under another state's Uniform Transfers to Minors Act or similar statute, or absent a nominated custodian, to a custodian for the benefit of such minor under RSA 463-A, the Uniform Transfers to Minors Act.
RSA 561:20
1937, 37:1. 1941, 191:1. RL 360:20. 1949, 88:1. RSA 561:20. 1963, 165:4. 1986, 28:1. 2003, 30 : 1 . 2005, 68 : 2 , eff. July 22, 2005.