Probate Estate Closing and Representative Discharge in New Hampshire

At a glance

Requirements one by one

Waiver affidavit

Specified sole-beneficiary, all-beneficiary, and all-heir appointment arrangements, or a court determination, can eliminate an inventory, bond and account. The administrator files an affidavit between six months and one year after appointment, subject to a good-cause extension, stating no outstanding estate debts or obligations and listing the decedent's real estate. Administration completes when the court approves it. An interested person can petition for full administration before that filing. (N.H. Rev. Stat. § 553:32.)

Summary administration

For estates outside the waiver route, an administrator may move for summary administration at least six months after appointment. The sworn motion addresses unresolved claims, taxes, and why further supervision is unnecessary. Specific legatees provide receipts or assents; other beneficially interested persons provide assents declining a final account and requesting summary closure. If granted, the court closes the estate and releases the bond, while the administrator remains obliged to finish administration under the will and law. (N.H. Rev. Stat. § 553:33.)

Final account and notice

On the full route, the executor or administrator files annual accounts and a final account before giving notice of settlement. The account itemizes money received and paid, dates, and each source or payment reason. A copy goes to beneficially interested persons and parties of record, who receive notice of the thirty-day written-objection period measured from filing. With all required assents, the court may approve earlier. (N.H. Rev. Stat. § 554:26; § 554:25; § 550:11.)

What trips people up

A summary order waives the final account and balance receipts and releases the bond, but it does not finish the administrator's remaining distribution work. A missed waiver-affidavit deadline can bring a default notice, show-cause order, or full administration. A late ordinary account also triggers the fiduciary-default procedure. (N.H. Rev. Stat. § 553:33; § 553:32; § 554:26-a.)

Common questions

Does every beneficiary have to assent to summary administration? The motion must attach receipts or assents from specific legatees and assents from all other persons beneficially interested. Known unpaid creditors are among the statute's defined beneficially interested persons. (N.H. Rev. Stat. § 553:33; § 550:12.)

Can someone seek full administration after a waiver appointment? An interested person may petition for full administration until the waiver affidavit is filed, with a good-cause showing for the court to grant it. (N.H. Rev. Stat. § 553:32.)

Statutes and sources

The verbatim operative passages, official section URLs and access date are recorded in the statute entries above. (N.H. Rev. Stat. § 553:32; § 553:33; § 554:25; § 554:26; § 554:26-a; § 550:11; § 550:12.)