I have the pleasure today of presenting at the 36th Annual Tax Forum of the NH CPA Society and the NH Bar Association with Alyssa Graham Garrigan on trust decanting and pretermitted heirs. Here is a link to our slides.
I am delighted to report that the NH Supreme Court in In re Teresa E. Craig Living Trust ruled in our favor in a widely followed case that, if it had gone the other way, would have significantly unsettled NH trust law and practice. Craig presented the issue of whether the pretermitted heir statute, RSA 551:10, applies to […]
In a prior post, I discussed that a decision by the NH Supreme Court in In re Teresa Craig Living Trust finding that the NH pretermitted heir statute applies to trusts would upheave NH trust law. Given that the case turns on the interpretation of section 1-112 of the NH Trust Code, which is drawn from the […]
Rarely, has the NH Supreme Court had a case with the potential to disrupt trust law and practice as In re Teresa Craig Living Trust recently transferred as an interlocutory appeal without ruling by Judge King of the NH Trust Docket. Craig presents the issue of whether the pretermitted heir statute, RSA 551:10, applies to trusts. The claimants (grandchildren […]
PRETERMITTED HEIRS (NH LAW) © Ralph F. Holmes, Esq. email@example.com Office: (603) 628-1409 Cell: (857) 278-0019 Updated January 2016 To protect children and grandchildren from being inadvertently disinherited when omitted in a Will, RSA 551:10 provides that, if certain conditions are met, the omitted child or grandchild shall receive the same estate share as […]