Adult Guardianship Periodic Reporting Requirements in New Hampshire
At a glance
| Covered guardian and report types | Person guardian: annual care report; estate guardian: inventory and annual sworn account; voluntary property conservator follows estate-guardian law (§§ 464-A:13, :15, :22, :35–:36). |
|---|---|
| First plan, inventory or account | Estate guardian makes inventory under probate inventory rules; general fiduciary rule sets 90 days after appointment (§§ 464-A:22; 554:26-a(I)). |
| Repeat interval and due date | Person report and estate account due within 90 days after each appointment anniversary, subject to court findings excusing the filing (§§ 464-A:25(I)(c), :26(V), :35(I), :36(I)). |
| Condition and care-plan content | Person report covers medical changes, major treatment, placement or supports, living changes, well-being plan and continued need (§ 464-A:35(I)). |
| Property and accounting content | Estate account lists property received/remaining/invested, investments, disbursements and expenses; court may request securities and records (§ 464-A:36(II)). |
| Oath and required attachments | Estate account filed under oath; estate guardian certifies account-copy and notice delivery to court; ward-death final filing includes death certificate (§§ 464-A:36(I), (IV), :40(III)). |
| Who receives or may inspect the report | Person report copy goes to ward; estate account and objection notice go to ward and parties of record; court may send person report to designee (§§ 464-A:35(II), :36(III)–(IV)). |
| Court review and late filing | Clerk sends default notice and citation; account may be approved absent specific objection within 30 days; court may compel filing and impose statutory sanctions after process (§§ 464-A:35(I), :36(I), (III), :37). |
| Final or change-triggered report | Estate guardian files final account within 90 days after termination or as ordered; person guardian sends death certificate within 30 days after ward's death; court may require final account on resignation/removal (§§ 464-A:39(VI), :40(III)–(IV)). |
Requirements one by one
Estate inventory and annual filings
An estate guardian makes an inventory under the probate inventory rules. The general fiduciary rule in § 554:26-a(I) requires an inventory within 90 days after appointment. A guardian of the person files an annual care report, and an estate guardian files an annual account under oath; each is due within 90 days after the appointment anniversary. The court may find the person report unnecessary or the estate account inappropriate under § 464-A:26(V). (§§ 464-A:22, 464-A:25(I)(c), 464-A:35(I), 464-A:36(I).)
A person who voluntarily requests a conservator for property management falls under the conservator provisions. Under § 464-A:15, the conservator is subject to the laws governing estate guardians insofar as they apply, and the court may appoint someone to review a conservator's account. (§ 464-A:13(I).)
Contents and copies
The person report summarizes medical changes, hospitalizations and treatment, institutional care or social supports, living changes, a well-being plan and the need to continue or adjust guardianship. The guardian gives the ward a copy by hand or first-class mail. The court may send a copy to another designated person, who may seek a hearing within 15 days after the ward receives the report. (§ 464-A:35(I)–(II).)
The estate account specifies property received and remaining or invested, investments, disbursements and expenditures. The guardian sends the account and an objection notice to the ward and every party of record when filing. The notice gives 30 days after filing for a written objection stating its factual or legal basis, and the guardian certifies delivery to the court. (§ 464-A:36(II)–(IV).)
What trips people up
If a guardian misses the 90-day annual filing deadline, the clerk sends default notice and a citation. Under § 464-A:37, the court may order the guardian to explain the failure. Continued failure after citation can lead to contempt proceedings; a willful or negligent failure can result in a fine of up to $5 per day, imprisonment up to 10 days, or both, and the court may terminate the guardian's powers. These consequences follow the statutory process rather than arising automatically on the due date. (§§ 464-A:35(I), 464-A:36(I).)
Common questions
What is filed when an estate guardianship ends? The estate guardian files a final account within 90 days after termination or as the court orders. The court may also require a final account as part of a resignation or removal order. (§§ 464-A:39(VI), 464-A:40(III).)
What if the ward dies while a guardian of the person serves? That guardian provides the death certificate to the court within 30 days after death. An estate guardian whose guardianship ends because of death includes the certificate with the final account. (§ 464-A:40(III)–(IV).)
Statutes and sources
The current rules are in RSA Chapter 464-A, including §§ 464-A:13, :15, :22, :25–:26 and :35–:40, and RSA 554:26-a. Accessed October 3, 2026.
Source links
Every statute quoted above, linked, with the date we checked it.
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