What the rule says
New Hampshire's intestacy framework, codified at N.H. Rev. Stat. § 561:1, distributes the estate based on family structure with relatively generous dollar floors:
- Spouse and all descendants are mutual: The spouse takes the first $250,000 plus one-half of the balance. - Spouse and at least one descendant from prior relationship: The spouse takes the first $100,000 plus one-half of the balance. - Spouse but no descendants, with parent surviving: The spouse takes the first $250,000 plus three-quarters of the balance. - Spouse but no descendants and no parents: The spouse takes the entire estate. - Descendants but no spouse: Descendants take the entire estate by representation.
New Hampshire's $250,000 floor for mutual-descendants families is among the most generous in the country, reflecting NH's relatively high cost-of-living adjustments.
What this means in practice
- NH resident dies without a will, leaving spouse and three mutual children. Estate $400,000. Spouse takes $250,000 + 50% of $150,000 = $325,000. Children together take $75,000. - NH resident dies without a will, leaving spouse and one child from prior relationship. Estate $400,000. Spouse takes $100,000 + 50% of $300,000 = $250,000. Child takes $150,000.
What you can do about it
- NH will requirements (N.H. Rev. Stat. § 551:2). A will must be in writing, signed by the testator, and signed by two competent witnesses. - NH does not generally recognize holographic wills. - Self-proving affidavits are recognized. - Beneficiary designations override intestacy. - Spousal homestead and elective share. Under N.H. Rev. Stat. § 560:10, surviving spouse can elect against the will.
Who this affects most
NH's intestacy framework is most consequential for married NH residents — the generous dollar floors produce favorable spousal outcomes. A will is the only mechanism to direct different distribution.